5407102025-01-012025-03-315407102025-03-315407102024-03-315407102024-04-012025-03-315407102025-01-012025-03-31in-capmkt:OtherExpenses1Member5407102025-01-012025-03-31in-capmkt:OtherExpenses2Member5407102024-04-012025-03-31in-capmkt:OtherExpenses1Member5407102024-04-012025-03-31in-capmkt:OtherExpenses2Member5407102025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15407102025-01-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25407102024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15407102024-04-012025-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25407102025-01-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15407102025-01-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25407102024-04-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15407102024-04-012025-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25407102025-01-012025-03-31AuditorDomain15407102025-01-012025-03-31in-capmkt:AuditedMember5407102025-03-31in-capmkt:AuditedMember5407102025-01-012025-03-31in-capmkt:AdjustedMember5407102025-03-31in-capmkt:AdjustedMember5407102025-01-012025-03-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares540710CAPACITENOTLISTEDINE264T01014CAPACITE INFRAPROJECTS LIMITEDMain BoardEquity2024-04-012025-03-312025-05-262025-05-21INRLakhsQuarterlyFourth quarterSingle segmentEngineering, Procurement and Construction Contracts2025-05-2616:45:002025-05-2617:45:00trueCash Flow IndirectStatement on impact of audit qualification2025-01-012025-03-31AuditedConsolidated67130060003350630007048069000234339300010441700031271000387745000247078000258074000298877800063607560006873130000687313000221024000-4355900017746500005098480000002111800053096600040790005350450005290260006019000846040000106.286.28006.286.282024-04-012025-03-31AuditedConsolidated23495086000575969000240710550008125236000513838000296280001493168000933463000950803000953970800021585844000248521100002485211000748448000-134924000613524000018716870000001659950002037682000-84630002029219000201702400012195000846040000101634059500024.0824.080024.0824.08Construction Expenses2360968000Other Expenses627810000Construction Expenses7543636000Other Expenses19960720005821637000228130000021135000370000001995530002148600059513100007046610001321278000562600058784300079835850001098545000010797709000641033000297856000080947700012546075000012720604000263652240006519670000350007760008460400001634059500017186635000133370001719997200014905740000005396000002030174000104050004635800000752227000325638600026760300002716880008687329000895901700036588800012000935000194125800092281000509944000014544418000178008040003500077600093346300012150000-605151300001291146000000094679000000095080300089288200049310000-292168000000981020000-41700000-13797900000-15480140009371970000004219020000515295000000006823000007227700010271050000000000000000000001046390000769983000-87029000000000002506400000161412100028822000084346100000199960004482620000448262000192771000641033000a. Remeasurements gains/(losses) on defined benefit plans5801000b. Income tax on (a) above-14600004341000a. Remeasurements gains/(losses) on defined benefit plans-11649000b. Income tax on (a) above2932000-871700000a. Exchange differences on translation of foreign operation-350000b. Income tax on (a) above88000-262000a. Exchange differences on translation of foreign operation339000b. Income tax on (a) above-85000254000004079000-8463000AuditedQualified opinionS R B C & CO LLPtrue2026-02-28234950860002349508600021585844000217014370002037682000195019500024.0823.05350007760003488518300017800804000177726980001719997200017112485000Qualification on Trade ReceivableQualified opinionRepetitiveNot applicableManagement view: <br></br> The Company had long outstanding Trade Receivables of INR 1,155.93 Lakhs recoverable from one party which was written off as Bad-debts/Provided as Expected Credit Loss Allowance in the earlier periods. National Company Law Tribunal, Amaravati Bench (AP), appointed Resolution Professional (RP) relating to settlement of said Receivable and RP has approved an amount of INR 1,155.93 Lakhs against Companys claim of INR 1,583.14 Lakhs. Considering this fact and currently the Company is in the process of getting the settlement done and to recover the said amount immediately post the settlement agreement and accordingly it has recorded the recovery of said receivables by giving effect in Other Income/Expected Credit Loss Allowance during the year ended March 31, 2024 based on future recoverability projections. The Statutory Auditors have expressed modified opinion in respect of this matter. <br></br> <br></br> Further above note has been disclosed in SEBI LODR results.Refer note e (i) aboveQualification included by Auditor in Audit Report as per SEBI LODR: <br></br> As described in Note 7 to the statement, trade receivables as at March 31, 2025 includes Rs. 1,155.93 lakhs in respect of one party which was earlier considered as Bad Debts/Provided as Expected Credit Loss Allowance, the management had recorded recovery of the said receivable by giving effect in Other Income / Expected Credit Loss Allowance during the previous year ended March 31, 2024, based on future recoverability projections. In the absence of sufficient appropriate evidence about the recoverability of the said Receivable, we are unable to comment on the recoverability and provision, if any, required on such receivable. <br></br> Our conclusion/opinion was also modified in respect of this matter in the previous quarter and period ended December 31, 2024 and year ended March 31, 2024.Rahul KatyalRajesh DasKartik RawalS R B C & CO LLPJai Prakash Yadav, Partner (M No. 066943)Mumbai2025-05-26