5094962025-10-012025-12-315094962025-04-012025-12-315094962025-10-012025-12-31in-capmkt:OtherExpenses1Member5094962025-10-012025-12-31in-capmkt:OtherExpenses2Member5094962025-04-012025-12-31in-capmkt:OtherExpenses1Member5094962025-04-012025-12-31in-capmkt:OtherExpenses2Member5094962025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15094962025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15094962025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15094962025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares509496CEMPRONOTLISTEDINE686A01026Cemindia Projects Limited (formerly ITD Cementation India Limited)Main BoardEquity2025-04-012026-03-312026-02-052026-01-14INRCroresQuarterlyThird quarterSingle segmentConstruction2026-02-0515:07:002026-02-0516:25:00Not applicable2025-10-012025-12-31UnauditedConsolidated231548000002312000002338600000071686000000023797000005011000004269000001138850000021864800000152120000001521200000447900000-356000004123000000110890000000001108900000249000001133800000110890000001133800000017180000016.456.45006.456.451. 'The above consolidated unaudited financial results of Cemindia Projects Limited (formerly known as ‘ITD Cementation India Limited’) (the ‘Holding Company’) which includes its jointly controlled operations consolidated on proportionate basis and its subsidiary (the Holding Company and its subsidiary hereinafter referred to as ‘Group’) and its associate, have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, read with Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India. <BR> <BR> 2. 'The Group is principally engaged in a single business segment viz. Construction and has operations mainly in India. <BR> <BR> 3. 'On November 21, 2025, the Government of India notified four Labour Codes, including New Code on Wages, 2019 and the Code on Social Security, 2020, effective immediately, replacing existing 29 labour laws. <BR> 'Based on the draft rules and available guidance, the Group has assessed the impact of the revised wage definition on its employee benefit obligations in accordance with Ind AS 19.This assessment has resulted in an increase of Rs. 16.18 crores in the provision for defined benefit obligation, which has been recognised under Employee Benefits Expense in the current quarter and nine months ended 31st December 2025. <BR> 'The Group will continue to monitor the finalisation of the relevant Central and State Rules and will account for impact of such developments, as needed. <BR> <BR> 4. 'During the period, the Group reviewed the groupings for certain line items in the financial results considering its relevance to its current operations. Accordingly, these line items in the financial results for the presented periods have been regrouped to reflect the groupings as at December 31, 2025. These regroupings did not have impact on the profit for the periods presented. <BR> <BR> The financial results for the quarter and nine months ended are presented in 'crores'. Comparative figures for earlier periods have been restated from 'lakhs' to 'crores' to ensure uniformity and enhance comparability. <BR> <BR> 5. 'The above consolidated unaudited financial results were reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on February 05, 2026.2025-04-012025-12-31UnauditedConsolidated7087090000084680000071717700000233384000000064851000001539300000127210000034409100000670440000004673700000046737000001186400000-68300000111810000003555600000000035556000004690000036025000003555600000036025000000171800000120.720.70020.720.7Subcontracting expenses & other direct costs9586100000Other expenses1802400000Subcontracting expenses & other direct costs29007400000Other expenses5401700000Gain/(loss) on remeasurement of the defined benefit plan2490000024900000Gain/(loss) on remeasurement of the defined benefit plan-37900000-379000006300000-9500000Exchange difference of foreign operations (net)84000008400000Exchange difference of foreign operations (net)7830000078300000210000030000002490000046900000