5405442025-01-012025-03-315405442025-03-315405442024-03-315405442024-04-012025-03-315405442025-01-012025-03-31in-capmkt:OtherExpenses1Member5405442025-01-012025-03-31in-capmkt:OtherExpenses2Member5405442024-04-012025-03-31in-capmkt:OtherExpenses1Member5405442024-04-012025-03-31in-capmkt:OtherExpenses2Member5405442025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15405442024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15405442025-01-012025-03-31AuditorDomain15405442025-01-012025-03-31AuditorDomain2iso4217:INRiso4217:INRxbrli:shares540544PSPPROJECTNAINE488V01015PSP PROJECTS LIMITEDMain BoardEquity2024-04-012025-03-312025-05-232025-05-16INRLakhsQuarterlyFourth quarterSingle segmentConstruction of buildings2025-05-2311:30:002025-05-2314:30:00trueCash Flow IndirectDeclaration of unmodified opinion2025-01-012025-03-31AuditedConsolidated672887300051826000678069900020679300000105531000230638000102350000192484000400127500067002080008049100008049100057445000-4164200015803000064688000000-5600064632000-152300063109000646324000-15230000396418000101.641.64001.641.64Sr. No. Note <BR> 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 May 23, 2025. <BR> 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: <BR> Wholly Owned Subsidiary: <BR> • PSP Projects and Proactive Constructions Private Limited <BR> Joint Venture: <BR> • GDCL and PSP Joint Venture (having 49% proportion of ownership interest) <BR> 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. <BR> 3 During the quarter and year ended 31st March 2025, in relation to the project “Construction of Residential Building of PAC Mahila Battalion, Badaun, Uttar Pradesh,” the client invoked Mobilization Bank Guarantees aggregating Rs.24.60 crores and Performance Bank Guarantees amounting to Rs.8.02 crores. The amount pertaining to the Performance Bank Guarantee has been expensed to the Statement of Profit and Loss. Further, considering the uncertainty of recovery, the Holding Company has made provision of Rs.1.87 crores against the retention receivable from the said project. <BR> 4 The figures for the current quarter ended March 31, 2025 and quarter ended March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2025 and March 31, 2024, respectively and published year to date figures up to third quarter ended December 31, 2024 and December 31, 2023, respectively which were subjected to limited review. <BR> 5 The standalone financial results of the Holding Company for the quarter and year ended March 31, 2025 are available on the Company’s website (URL: www.pspprojects.com) <BR> Key Standalone financials information is given below: <BR> Rs. In Lakhs <BR> Particulars Quarter ended Year ended <BR> 31.03.2025 <BR> (Unaudited) <BR> Refer Note 4 31.12.2024 <BR> (Unaudited) 31.03.2024 <BR> (Unaudited) <BR> Refer Note 4 31.03.2025 <BR> (Audited) 31.03.2024 <BR> (Audited) <BR> Total Income 66,019.59 62,698.63 65,515.70 2,48,549.66 2,48,676.28 <BR> Profit Before Tax and Exceptional Item 606.38 1,016.02 2,385.08 7,842.22 17,021.20 <BR> Profit Before Tax and after Exceptional Item 606.38 1,016.02 2,385.08 7,842.22 17,021.20 <BR> Net Profit 495.14 607.68 1,525.14 5,645.62 12,389.91 <BR> Other Comprehensive Income/(Loss) (15.23) (2.38) (16.43) (22.38) (9.53) <BR> Total Comprehensive Income 479.91 605.30 1,508.71 5,623.24 12,380.38 <BR> <BR> 2024-04-012025-03-31AuditedConsolidated251212570001731920002529444900078596470000322422000119505500044223900072651400013949841000244957180007987310000798731000299727000-806000002191270000579604000000-15424000564180000-22380005619420005641804000-22380000396418000101169298500014.3214.320014.3214.32Construction Expenses3829029000Other Expenses172246000Construction Expenses13530346000Other Expenses419495000305960900027671000001366400000066680000022517400002258408000274466000103459000573727700032394010000529832900079723000012811730006847000571737300013100952000244017000120901000017793380000002353065700039641800011692985000120894030001208940300018417800000001841780002887500000021305300025311230001996540003979414000417906800031410000070242910004161295000426150000011228201000001144125400023530657000335373000-61090000-20115230000-51379000-1520000-274010000-605882000640000105943000019957080000726514000011200000-7590001055900000031600016940600000001693010000-15423000258961000105769200000053059100005271010000000000070520006796290000000000000005646980000106260000031600016940600000-10569270000023787580000000011100800019466080000034712000000196038000-3337880000-3337880001131018000797230000Remeasurement (expenses)/income of Defined benefit plans (net of tax)-1523000-1523000Remeasurement (expenses)/income of Defined benefit plans (net of tax)-2238000-22380000000-1523000-2238000AuditedtrueKantilal Patel & Co.true2025-11-30M/s Prakash B. Sheth & Co.true2027-08-31