PSPPROJECT2024-01-012024-03-31 PSPPROJECT2024-01-012024-03-31 PSPPROJECT2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member PSPPROJECT2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member PSPPROJECT2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member PSPPROJECT2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member PSPPROJECT2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540544 PSPPROJECT NA PSP Projects Limited Equity 2023-04-01 2024-03-31 2024-05-24 2024-05-16 INR Lakhs Yearly 11:30:00 12:55:00 2024-05-24 2024-05-24 true Cash Flow Indirect Declaration of unmodified opinion Single segment Construction of buildings 2024-01-01 2024-03-31 Audited Standalone 6491700000.00 59870000.00 6551570000.00 2197640000.00 0.00 -622267000.00 335498000.00 140201000.00 199368000.00 4062622000.00 6313062000.00 238508000.00 0.00 238508000.00 114130000.00 -28136000.00 85994000.00 0.00 152514000.00 0.00 0.00 0.00 0.00 152514000.00 -1643000.00 150871000.00 0.00 0.00 360000000.00 10 4.24 4.24 0.00 0.00 4.24 4.24 1.The above financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on May 24, 2024. The financial results are prepared in accordance with the Indian Accounting Standards (“Ind AS”), as applicable and guidelines issued by the Securities and Exchange Board of India (“SEBI”). The Ind AS are prescribed under section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, and the Companies (Indian Accounting Standards) (Amendment) Rules, 2016. 2.The Company is primarily engaged in one business segment viz. construction/project activities, as determined by the chief decision maker in accordance with Ind AS 108, Operating Segments. 3.The Code on Social Security, 2020 ('Code') has been notified in the Official Gazette of India on September 29, 2020, which could impact the contributions of the Company towards certain employment benefits. The effective date from which changes are applicable is yet to be notified and the rules are yet to be framed. Impact, if any, of the change will be assessed and accounted in the period of notification of the relevant provisions. 4.As on March 31, 2024, the Company has outstanding assets valued at approximately Rs 141 Crores, from contractual transactions with SDB Diamond Bourse (the Party ). This includes trade receivables of Rs 46 crores, Unbilled Revenue of Rs 53 crores, and retention of Rs 42 crores. As on May 15, 2024, an out-of-court settlement has been reached between Company and Party. The Company is optimistic about recovering the aforementioned amounts from the Party. 5.The figures for the current quarter ended March 31, 2024 and quarter ended March 31, 2023 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2024 and March 31, 2023, respectively and published year to date figures up to third quarter ended December 31, 2023 and December 31, 2022, respectively which were subjected to limited review. 6. Events after reporting period: The Company has Issued 36,41,791 Equity shares of face value Rs. 10 each at a issue price of Rs. 670.00 Per equity share pursuant to Qualified Institutions Placement (QIP) under the provisions of Chapter VI of the Securities and Exchange Board of India (Issue or Capital and Disclosure Requirements) Regulations, 2018, as amended (the SEBI ICDR Regulations ), and section 42 and 62 of the Companies Act, 2013, read with rules made thereunder, each as amended. The promoter's shareholding has decreased from 66.22% to 60.14% pursuant to the QIP issue. Single segment 2023-04-01 2024-03-31 Audited Standalone 24624980000.00 242648000.00 24867628000.00 9356014000.00 0.00 -1691783000.00 1250508000.00 508232000.00 648680000.00 13093857000.00 23165508000.00 1702120000.00 0.00 1702120000.00 524635000.00 -61506000.00 463129000.00 0.00 1238991000.00 0.00 0.00 0.00 0.00 1238991000.00 -953000.00 1238038000.00 0.00 0.00 360000000.00 10 8786292000.00 34.42 34.42 0.00 0.00 34.42 34.42 Construction Expenses 3856540000.00 Other Expenses 206082000.00 Construction Expenses 12667743000.00 Other Expenses 426114000.00 3207521000.00 28808000.00 0.00 0.00 10790000.00 0.00 0.00 0.00 7168000.00 0.00 0.00 1554875000.00 1562043000.00 183143000.00 68272000.00 5060577000.00 3160259000.00 0.00 3350962000.00 1111388000.00 1139923000.00 34915000.00 5091467000.00 10728655000.00 12400000.00 1262542000.00 15163856000.00 0.00 0.00 20224433000.00 360000000.00 8786292000.00 9146292000.00 9146292000.00 416992000.00 0.00 0.00 416992000.00 26643000.00 0.00 0.00 0.00 443635000.00 4133909000.00 4158445000.00 243907000.00 8536261000.00 2066830000.00 31415000.00 0.00 0.00 10634506000.00 0.00 0.00 11078141000.00 20224433000.00 318808000.00 -1643904000.00 912111000.00 0.00 -153687000.00 205000.00 -86402000.00 -2116711000.00 -321000.00 753889000.00 0.00 -1740294000.00 0.00 648680000.00 0.00 18552000.00 3991000.00 -256251000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 75347000.00 0.00 0.00 -3265987000.00 -1563867000.00 -316000.00 0.00 -234439000.00 468711000.00 0.00 -2267333000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7682000.00 1419432000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 914985000.00 0.00 0.00 10000000.00 0.00 0.00 316000.00 234439000.00 0.00 0.00 0.00 -252010000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3101088000.00 0.00 0.00 0.00 90000000.00 318808000.00 0.00 0.00 2692280000.00 172937000.00 0.00 172937000.00 938451000.00 1111388000.00 -1643000.00 -953000.00 0.00 0.00 0.00 0.00