5405442025-10-012025-12-315405442025-04-012025-12-315405442025-10-012025-12-31in-capmkt:OtherExpenses1Member5405442025-10-012025-12-31in-capmkt:OtherExpenses2Member5405442025-04-012025-12-31in-capmkt:OtherExpenses1Member5405442025-04-012025-12-31in-capmkt:OtherExpenses2Member5405442025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15405442025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares540544PSPPROJECTNOTLISTEDINE488V01015PSP PROJECTS LIMITEDMain BoardEquity2025-04-012026-03-312026-01-302026-01-09INRLakhsQuarterlyThird quarterSingle segmentConstruction of Buildings2026-01-3011:00:002026-01-3012:15:00Not applicable2025-10-012025-12-31UnauditedConsolidated812793600038779000816671500031056660000-7025000041028700010856400023658300041369080007927758000238957000023895700086576000-26027000605490000178408000000-70000178338000-367500017466300017833800001746630000396418000104.534.53004.534.531. 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 January 30, 2026. <BR> <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> <BR> 2. The Government of India has consolidated 29 existing labour legislations into a united framework comprising 4 Labour Codes which were made effective from 21st November, 2025. The corresponding supporting rules under these codes are yet to be notified. The Group has considered the impact on the basis best information and estimate available and, accordingly, financial implications of the same has been recognised in the current quarter. <BR> <BR> 3. 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> <BR> 4. The standalone financial results of the Holding Company for the quarter and nine months ended December 31, 2025 are available on the Company’s website (URL: www.pspprojects.com) Key Standalone financials information is given below: <BR> <BR> Rs. In Lakhs <BR> Particulars Quarter ended Nine Months ended Year ended <BR> 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 <BR> (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) <BR> <BR> Total Income 77,523.09 69,780.19 62,698.63 1,98,978.90 1,82,530.07 2,48,549.66 <BR> <BR> Profit Before Tax <BR> and Exceptional 2,140.65 2,056.24 1,016.02 4,238.04 7,235.84 7,842.22 <BR> Item <BR> <BR> Profit Before Tax <BR> and after Exceptional 2,140.65 2,056.24 1,016.02 4,238.04 7,235.84 7,842.22 <BR> Item <BR> <BR> Net Profit 1,605.62 1,488.59 607.68 3,113.15 5,150.48 5,645.62 <BR> <BR> Other Comprehensive (36.75) (5.59) (2.38) (47.94) (7.15) (22.38) <BR> Income/(Loss) <BR> <BR> Total Comprehensive <BR> Income 1,568.87 1,483.00 605.30 3,065.21 5,143.33 5,623.24 2025-04-012025-12-31UnauditedConsolidated2033421600011985400020454070000813660200003862900010932000003402970006020040009773239000199839710004700990000470099000185933000-601530001257800000344319000000-95000344224000-479400033943000034422400003394300000396418000108.748.74008.748.74Construction Expenses4052012000Other Expenses84896000Construction Expenses9417914000Other Expenses355325000Remeasurement (expenses)/Income of Defined benefit plans (net of tax)-3675000-3675000Remeasurement (expenses)/Income of Defined benefit plans (net of tax)-4794000-47940000000-3675000-4794000