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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1 The above consolidated financial results of the Holding Company have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company in their respective meetings held on August 2, 2024.   The consolidated 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. The said financial results represent the results of PSP Projects Limited (“the Holding Company”), its subsidiaries (together referred to as “the Group” and its share in results of joint ventures which have been prepared in accordance with Ind-AS 110 – “Consolidated Financial Statement”  and Ind AS 28 – “Investment in Associates and Joint Ventures”).      2 The Group 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. Further, the operations of the Group is predominately domiciled in India and therefore there are no reportable geographical segment.      3 During the quarter under review, the Holding Company has allotted 36,41,791 Equity Shares having face value of Rs. 10/- each to eligible Qualified Institutional Buyers at an issue price of Rs. 670/- per Equity Share (including Premium of Rs. 660/- per Equity Share), aggregating to Rs. 244 Crores. Pursuant to the allotment of such Equity Shares, the issued, subscribed and paid-up Equity Share Capital of the Holding Company stands increased from Rs. 36,00,00,000/- to Rs. 39,64,17,910/- consisting 3,96,41,791 Equity Shares of Rs. 10/- each.   4 The figures for the quarter ended March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2024 and unaudited published year to date figures up to December 31, 2023, being the date of the third quarter of the financial year, which were subjected to limited review.   5 The standalone financial results of the Holding Company for the quarter and year ended  June  30, 2024 are available on the Company’s website (URL: www.pspprojects.com)   Key Standalone financials information is given below:      Particulars  Quarter ended   Year Ended      30.06.2024   (Unaudited)   31.03.2024   (Unaudited)   (Refer Note 4)   30.06.2023   (Unaudited)   31.03.2024   (Audited)    Total Income 61,565.50 65,515.70 51,526.48 2,48,676.28   Profit Before Tax and Exceptional Item 4,729.70 2,385.08 4,941.99 17,021.20   Profit Before Tax and after Exceptional Item 4,729.70 2,385.08 4,941.99 17,021.20   Net Profit 3,428.02 1,525.14 3,672.31 12,389.91   Other Comprehensive Income/(Loss) (2.38) (16.43) 2.30 (9.53)   Total Comprehensive Income 3,425.64 1,508.71 3,674.61 12,380.38</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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