Integrated Filing — IndAS



General information about company
Scrip Code 517556
NSE Symbol PVP
MSEI Symbol NOTLISTED
ISIN INE362A01016
Name of company PVP VENTURES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-May-2025   18:00:00
End date and time of board meeting 29-May-2025   23:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 190279000 272033000
Other income 27693000 114085000
Total income 217972000 386118000
2 Expenses
(a) Cost of materials consumed 3706000 15345000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 8846000 8499000
(d) Employee benefit expense 71375000 136513000
(e) Finance costs 8615000 39523000
(f) Depreciation, depletion and amortisation expense 2391000 20438000
(f) Other Expenses
1 Other Expenses 54251000 187331000
Total other expenses 54251000 187331000
Total expenses 149184000 407649000
3 Total profit before exceptional items and tax 68788000 -21531000
4 Exceptional items -66969000 -66969000
5 Total profit before tax 1819000 -88500000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 27470000 -2889000
9 Total tax expenses 27470000 -2889000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations -25651000 -85611000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period -25651000 -85611000
17 Other comprehensive income net of taxes -10392000 -8000000
18 Total Comprehensive Income for the period -36043000 -93611000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -5567000 -56203000
Total profit or loss, attributable to non-controlling interests 8957000 18281000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -27094000 -75338000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -8949000 -18273000
21 Details of equity share capital
Paid-up equity share capital 2604037000 2604037000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.06 -0.26
Diluted earnings (loss) per share from continuing operations -0.06 -0.26
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.06 -0.26
Diluted earnings (loss) per share from continuing and discontinued operations -0.06 -0.26
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) As disclosed in the outcome of the Board Meeting



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 56735000
Capital work-in-progress
Investment property 0
Goodwill 301130000
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 21657000
Trade receivables, non-current 0
Loans, non-current 1250041000
Other non-current financial assets 160222000
Total non-current financial assets 1431920000
Deferred tax assets (net) 64235000
Other non-current assets 1321633000
Total non-current assets 3175653000
2 Current assets
Inventories 506588000
Current financial asset
Current investments 58000
Trade receivables, current 13686000
Cash and cash equivalents 6098000
Bank balance other than cash and cash equivalents 0
Loans, current 1373000
Other current financial assets 7232000
Total current financial assets 28447000
Current tax assets (net) 0
Other current assets 46916000
Total current assets 581951000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3757604000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2604037000
Other equity -372936000
Total equity attributable to owners of parent 2231101000
Non controlling interest -17408000
Total equity 2213693000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 11219000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 65964000
Total non-current financial liabilities 77183000
Provisions, non-current 2976000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 1031302000
Total non-current liabilities 1111461000
Current liabilities
Current financial liabilities
Borrowings, current 212189000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 235000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 53408000
Total Trade payable 53643000
Other current financial liabilities 57067000
Total current financial liabilities 322899000
Other current liabilities 66923000
Provisions, current 7621000
Current tax liabilities (Net) 35007000
Deferred government grants, Current 0
Total current liabilities 432450000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1543911000
Total equity and liabilites 3757604000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) As given detail in the Outcome of the Board Meeting



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Real Estate 196901000 281994000
2 Movie Related Activities 0 0
3 Health care services 21068000 104121000
4 Others 0 0
Total Segment Revenue 217969000 386115000
Less: Inter segment revenue 0 0
Revenue from operations 217969000 386115000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate 92835000 58023000
2 Movie Related Activities 0 0
3 Health care services -6196000 -30795000
4 Others 0 0
Total Profit before tax 86639000 27228000
i. Finance cost 8615000 8615000
ii. Other Unallocable Expenditure net off Unallocable income 66969000 66969000
Profit before tax 11055000 -79264000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate 3164536000 3164536000
2 Movie Related Activities 0 0
3 Health care services 371561000 371561000
4 Others 0 0
Total Segment Asset 3536097000 3536097000
Un-allocable Assets 0 0
Net Segment Asset 3536097000 3536097000
4 Segment Liabilities
Segment Liabilities
1 Real Estate 1269238000 1269238000
2 Movie Related Activities 0 0
3 Health care services 274672000 274672000
4 Others 0 0
Total Segment Liabilities 1543910000 1543910000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1543910000 1543910000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) As given detail in the outcome of Board meeting



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit obligation 337000 337000
2 Income tax expense relating to the above 0 0
Total Amount of items that will not be reclassified to profit and loss 337000 337000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
1 Fair value gain/(loss) on equity investments classified as FVTOCI -10729000 -8337000
Total Amount of items that will be reclassified to profit and loss -10729000 -8337000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -10392000 -8000000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -88500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 39523000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 805000
Adjustments for increase (decrease) in other non-current liabilities -828000
Adjustments for depreciation and amortisation expense 20438000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 66969000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -361000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 112475000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 18000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 14089000
Net cash flows from (used in) operations -74411000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 151793000
Other inflows (outflows) of cash 428039000
Net cash flows from (used in) operating activities 201835000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 8000000
Cash flows used in obtaining control of subsidiaries or other businesses 35200000
Other cash receipts from sales of equity or debt instruments of other entities 47379000
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 0
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 9400000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 14758000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 25537000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 191650000
Payments of lease liabilities 8263000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -28941000
Net cash flows from (used in) financing activities -228854000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1482000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -1482000
Cash and cash equivalents cash flow statement at beginning of period 7580000
Cash and cash equivalents cash flow statement at end of period 6098000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results No
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 PSDY & Associates Charted Accountants Yes 30-Sep-2025