PSPPROJECT2023-04-012023-06-30 PSPPROJECT2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member PSPPROJECT2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member PSPPROJECT2023-06-30 PSPPROJECT2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 540544 PSPPROJECT NA PSP Projects Limited Equity 2023-04-01 2024-03-31 2023-07-27 2023-07-20 INR Lakhs First quarter 11:30:00 12:57:00 2023-07-27 2023-07-27 Not applicable Single segment Construction of buildings 2023-04-01 2023-06-30 Unaudited Consolidated 5136267000.00 56613000.00 5192880000.00 2092352000.00 0.00 -158458000.00 281875000.00 90842000.00 118467000.00 2258758000.00 4683836000.00 509044000.00 0.00 509044000.00 140837000.00 -10086000.00 130751000.00 0.00 378293000.00 0.00 0.00 0.00 184000.00 378477000.00 230000.00 378707000.00 378477000.00 230000.00 0.00 360000000.00 10 10.51 10.51 0.00 0.00 10.51 10.51 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 July 27, 2023. 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. 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 Group 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. The figures for the quarter ended March 31, 2023 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2023 and unaudited published year to date figures up to December 31, 2022, 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, 2023 are available on the Company’s website (URL: www.pspprojects.com) Key Standalone financials information is given below: Particulars Quarter ended Year Ended 30.06.2023 (Unaudited) 31.03.2023 (Unaudited) (Refer Note 4) 30.06.2022 (Unaudited) 31.03.2023 (Audited) Total Income 51,526.48 73,407.48 35,085.89 1,95,374.47 Profit Before Tax and Exceptional Item 4,941.99 6,275.12 3,840.68 18,014.31 Profit Before Tax and after Exceptional 4,941.99 6,275.12 3,840.68 18,014.31 Net Profit 3,672.31 4,631.06 2,848.95 13,301.82 Other Comprehensive Income/(Loss) 2.30 2.29 2.30 9.20 Total Comprehensive Income 3,674.61 4,633.35 2,851.25 13,311.02 Construction Expenses 2174995000.00 Other Expenses 83763000.00 Remeasurement Expenses of defined benefits (net of taxes) 230000.00 230000.00 0.00 0.00