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PRAKASH R PUNGLIA LIMITEDMain BoardEquity2024-04-012025-03-312025-05-292025-05-21INRMillionsQuarterlyFourth quarterSingle segmentCONSTRUCTION AND INFRASTRUCTURE2025-05-2914:00:002025-05-2916:40:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2023-03-01https://www.vprp.co.in/policies-and-codetrue1true2025-01-012025-03-31UnauditedStandalone405058000024660000407524000013247400000-26068000014047000021633000049980000238909000038599300002153100000215310000136170000-833000005287000001624400000000162440000-9500001614900001246440000101.31.3001.31.31. The above statement of audited financial results of Vishnu Prakash R Punglia Limited ("the Company") have been prepared in accordance with and comply in all material aspects with the Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act 2013 ("the Act") read with relevant rules issued there under and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 (Listing Regulations), as amended. Further, the above statement includes the result of 19 Jointly controlled operations, incorporated on a proportionate basis. There is no change in the Material Accounting Policies adopted during the quarter and year ended 31st March, 2025 as compared to those followed in the previous financials ended 31st March, 2024. 2. The above statement of audited financial results for the quarter and year ended 31st March, 2025 have been reviewed and recommended by the Audit Committee at its meeting held on 29th May, 2025. The Board of Directors at its meeting held on 29th May, 2025 have approved the above results and taken them on record. 3. The figures for the quarters ended 31st March, 2025 are balancing figures between audited figure for the full financial year ended on 31st March, 2025 and the unaudited published year to date figures upto the third quater of the financial year. 4. Previous period's figures have been regrouped and rearranged, to the extent necessary, to confirm to current period's classifications. 5. The statutory auditors of the Company have expressed an unqualified opinion on the audited financial results for the quarter and the year ended 31st March, 2025. 6. The Company has Joint Arrangements classified as joint operations as per IND AS 111. The company recognises its direct right to the assets, liabilites, revenues and expenses of joint operations and its share of any jointly held or incurred assets, liabilites, revenues and expenses. These have been incorporated in the standalone financial statements under the appropriate headings. 7. The company and its jointly controlled operations are exclusively engaged in the business of construction and infrastructure development in India, which in the context of Indian Accounting Standard (Ind AS) 108 – "Operating Segment", is considered as the single operating segment of the Company. 8. The company has Joint operation named VPRPL-KALPATARU JV where there has been dispute with the Kalpataru Enterprises (JV Partner), due to which the company does not have any access to the financials of the Joint operation and hence the same has not been incorporated in the financials results of the company. In case of Joint operation named VPRPL-B&G JV, VPRPL-RBIPL JDA JV & VPRPL-SBEL JV, till the quarter and year ended 31st March 2025 there are no financial transactions.2024-04-012025-03-31AuditedStandalone12374180000878000001246198000064395400000-33445700004960700006778700001592400007228590000116567400008052400000805240000309810000-9053000021928000005859600000000585960000-351000058245000012464400001004.74.7004.74.7Construction Expenses2011510000Other Expenses377580000Construction Expenses6686310000Other Expenses542280000221624000071550000915900000202000020400000013590000002105800002241700005573000063770000272711000079802500000734704000053380000521410000811400001330100008135980000446200001207910000173687600000020095870000124644000065466600007793100000779310000080049000000080049000028500000000828990000627176000047921000039413400004420550000110840000108031500006354700004720000304400000114737800001230277000020095870000677870000-3378820000-6447700000-117740000-578000000-126630000010296400000-442400000159240000021000001272000069560000000709800000000-1696000000-2506810000-17015700000003673900000-20689600000000000032580000759280000000277000000000000560000000000709800000-183630000-84772000000000000356221000044513000000677870000002439210000-4774700000-47747000053085000053380000Financial Instruments through Other Comprehensive Income-330000Remeasurements of defined employee benefit-670000Deferred Tax on revaluation of financial instruments50000-950000Financial Instruments through Other 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applicable240000001914120000AuditedtrueBanshi Jain & Associatestrue2027-03-3170722500000007072250000Public Issues2023-09-0130861000002025-03-31trueCrisil Ratings LimitedfalseManohar Lal PungliaManaging DirectorJodhpur2025-05-29Funding capital expenditure requirements for the purchase of equipment/ machineries (as mentioned in the offer document)Funding capital expenditure requirements for the purchase of equipment/ machineries (Post Shareholders approval)6217700004430700004430700000Funding capital expenditure requirements for the purchase of equipment/ machineries (as mentioned in the offer document)Funding capital expenditure requirements for the purchase of equipment/ machineries (As approved by shareholders which are not mentioned in offer document)01357500001357500000Funding capital expenditure requirements for the purchase of equipment/ machineries (as mentioned in the offer document)Repayment of term loans against the existing capital assets042950000429500000Funding the working capital requirements of CompanyNot applicable1500000000015000000000General Corporate Purposes (GCP)Not applicable67449000006744900000