PARSVNATH2021-10-012021-12-31in-bse-fin:OneOperatingExpenses01Member PARSVNATH2021-10-012021-12-31in-bse-fin:OneOperatingExpenses02Member PARSVNATH2021-10-012021-12-31in-bse-fin:OneOperatingExpenses03Member PARSVNATH2021-10-012021-12-31in-bse-fin:FourOperatingExpenses01Member PARSVNATH2021-10-012021-12-31in-bse-fin:FourOperatingExpenses02Member PARSVNATH2021-10-012021-12-31in-bse-fin:FourOperatingExpenses03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PARSVNATH 2021-04-01 2022-03-31 2022-02-07 INR Lakhs Third quarter Single segment Real Estate Activities 2021-10-01 2021-12-31 Unaudited Standalone 2746103000.00 16888000.00 2762991000.00 8293000.00 0.00 1704589000.00 37778000.00 436619000.00 5696000.00 475741000.00 2668716000.00 94275000.00 0.00 94275000.00 0.00 0.00 0.00 0.00 94275000.00 0.00 0.00 0.00 0.00 94275000.00 1148000.00 95423000.00 0.00 0.00 2175906000.00 5 0.22 0.22 0.00 0.00 0.22 0.22 Notes: 1.The above Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 14 February, 2022. The Statutory Auditors have also carried out Limited Review of the unaudited results for the quarter and nine months ended 31 December, 2021. 2. As the Company has only one operating segment, disclosure under Ind AS 108 on Operating Segments is not applicable. 3.The Company has recognised deferred tax assets on its unabsorbed depreciation and business losses carried forward till financial year 2019-20. The Company has executed flat/plot sale agreements with the customers against which the Company has also received advances, as disclosed in Note 24 of the financial statements. Revenue in respect of such sale agreements will get recognised in future years on completion of projects. Based on these sale agreements, the Company has certainty as on the date of the balance sheet, that there will be sufficient taxable income available to realise such assets in the near future.Accordingly, the Company has created deferred tax assets on its carried forward unabsorbed depreciation and business losses. The company is also planning to sell some of its identified assets. 4.The Company has incurred cash losses during the current and previous years. Due to continued recession in the real estate sector owing to slow down in demand, the Company is facing tight liquidity situation as a result of which there have been delays / defaults in payment of principal and interest on borrowings, statutory liabilities, salaries to employees and other dues. Also, the Company continues to face lack of adequate sources of finance to fund execution and completion of its ongoing projects resulting in delayed realisation from its customers and lower availability of funds to discharge its liabilities. The company is continuously exploring alternate sources of finance, including sale of non-core assets to generate adequate cash inflows for meeting these obligations and to overcome this liquidity crunch. In the opinion of the Management, no adverse impact is anticipated on future operations of the company. 5. Figures for the previous quarter / period have been regrouped, wherever necessary, for the purpose of comparison. * Amount shown in Current Tax is Tax adjustment for the earlier years Single segment 2021-04-01 2021-12-31 Unaudited Standalone 3155770000.00 104498000.00 3260268000.00 31171000.00 0.00 1625989000.00 106173000.00 1066904000.00 19100000.00 973677000.00 3823014000.00 -562746000.00 0.00 -562746000.00 41435000.00 0.00 41435000.00 0.00 -604181000.00 0.00 0.00 0.00 0.00 -604181000.00 5659000.00 -598522000.00 0.00 0.00 2175906000.00 5 -1.39 -1.39 0.00 0.00 -1.39 -1.39 Contract Cost, Labour and other charges 10775000.00 Cost of land / development rights 365881000.00 Other Expenses 99085000.00 Contract Cost, Labour and other charges 47555000.00 Cost of land / development rights 454675000.00 Other Expenses 471447000.00