PSPPROJECT2024-10-012024-12-31 PSPPROJECT2024-10-012024-12-31 PSPPROJECT2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member PSPPROJECT2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member PSPPROJECT2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member PSPPROJECT2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member PSPPROJECT2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540544 PSPPROJECT NOTLISTED PSP Projects Limited Equity 2024-04-01 2025-03-31 2025-02-07 2025-01-31 INR Lakhs Third quarter 11:00:00 12:55:00 2025-02-07 2025-02-07 Not applicable Single segment Construction of buildings 2024-10-01 2024-12-31 Unaudited Consolidated 6302101000.00 37769000.00 6339870000.00 2084192000.00 0.00 197425000.00 333290000.00 102406000.00 187365000.00 3331957000.00 6236635000.00 103235000.00 0.00 103235000.00 45546000.00 -8155000.00 37391000.00 0.00 65844000.00 0.00 0.00 0.00 -15313000.00 50531000.00 -238000.00 50293000.00 50531000.00 0.00 50293000.00 0.00 396418000.00 10 1.28 1.28 0.00 0.00 1.28 1.28 Sr. No. Note 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 February 7, 2025. 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”). The financial results includes results of the following: Subsidiary: PSP Projects and Proactive Constructions Private Limited (having 100% proportion of ownership interest) Joint Venture: GDCL and PSP Joint Venture (having 49% proportion of ownership interest) 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 The Holding Company has filed a Section 9 Petition, bearing Registration No. 118/2024, before the Hon’ble Commercial Court, Lucknow, against the Respondents, namely the Superintendent Engineer, Bareilly, and others, concerning the project “Construction of Residential Building of PAC Mahila Battalion, Badaun, Uttar Pradesh.” In this petition, the Holding Company has requested the Hon’ble Court to maintain the status quo of the contract terms and grant interim relief against the termination of the contract. The matter is currently sub-judice. While the hearing and judgment in the aforesaid matter are pending, the Respondents have encashed the Mobilization Bank Guarantees amounting to Rs. 24.60 crores and the Performance Bank Guarantees amounting to Rs. 8.02 crores. This encashment occurred after the quarter ended on December 31, 2024, but before the publication of these financial results. 4 The standalone financial results of the Holding Company for the quarter and nine months ended December 31, 2024 are available on the Company’s website (URL: www.pspprojects.com) Key Standalone financials information is given below: Rs. In Lakhs Particulars Quarter ended Nine months ended Year ended 31.12.2024 (Unaudited) 30.09.2024 (Unaudited) 31.12.2023 (Unaudited) 31.12.2024 (Unaudited) 31.12.2023 (Unaudited) 31.03.2024 (Audited) Total Income 62,698.63 58,265.94 70,316.12 1,82,530.07 1,83,160.58 2,48,676.28 Profit Before Tax and Exceptional Item 1,016.02 1,490.12 4,397.86 7,235.84 14,636.12 17,021.20 Profit Before Tax and after Exceptional Item 1,016.02 1,490.12 4,397.86 7,235.84 14,636.12 17,021.20 Net Profit 607.68 1,114.77 3,251.85 5,150.48 10,864.77 12,389.91 Other Comprehensive Income/(Loss) (2.38) (2.39) 2.30 (7.15) 6.90 (9.53) Total Comprehensive Income 605.30 1,112.38 3,254.15 5,143.33 10,871.67 12,380.38 Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 18392384000.00 121366000.00 18513750000.00 5791717000.00 0.00 216891000.00 964417000.00 339889000.00 534030000.00 9948566000.00 17795510000.00 718240000.00 0.00 718240000.00 242282000.00 -38958000.00 203324000.00 0.00 514916000.00 0.00 0.00 0.00 -15368000.00 499548000.00 -715000.00 498833000.00 499548000.00 0.00 498833000.00 0.00 396418000.00 10 12.68 12.68 0.00 0.00 12.68 12.68 Construction Expenses 3250210000.00 Other Expenses 81747000.00 Construction Expenses 9701317000.00 Other Expenses 247249000.00 -238000.00 -715000.00 0.00 0.00 0.00 0.00