5439742025-10-012025-12-315439742025-12-315439742025-04-012025-12-315439742025-10-012025-12-31in-capmkt:OtherExpenses1Member5439742025-10-012025-12-31in-capmkt:OtherExpenses2Member5439742025-04-012025-12-31in-capmkt:OtherExpenses1Member5439742025-04-012025-12-31in-capmkt:OtherExpenses2Member5439742025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15439742025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25439742025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35439742025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss45439742025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15439742025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25439742025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35439742025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss4iso4217:INRiso4217:INRxbrli:shares543974VPRPLNOTLISTEDINE0AE001013VISHNU PRAKASH R PUNGLIA LIMITEDMain BoardEquity2025-04-012026-03-312026-02-142026-02-07INRMillionsQuarterlyThird quarterSingle segmentCONSTRUCTION AND INFRASTRUCTURE2026-02-1412:30:002026-02-1413:30:00Not applicablefalsetrue2025-10-012025-12-31UnauditedStandalone17748100003781000018126200009488700000-3262700001639100001466000005434000011192300002106680000-294060000-99640000-393700000-28180000-65710000-938900000-2998100000000-2998100002120000-297690000124644000010-2.41-2.4100-2.41-2.411. The above statement of unaudited 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 nine months ended 31st December, 2025 as compared to those followed in the previous financial Year ended 31st March, 2025. <BR> 2. The above statement of unaudited financial results for the quarter and nine months ended 31st december, 2025 have been reviewed and recommended by the Audit Committee at its meeting held on 14th February, 2026. The Board of Directors at its meeting held on 14th February, 2026 have approved the above results and taken them on record. <BR> 3. Previous period's figures have been regrouped and rearranged, to the extent necessary, to confirm to current period's classifications. <BR> 4. The statutory auditors of the Company have expressed an unqualified opinion on the unaudited financial results for the quarter and nine months ended 31st December, 2025. <BR> 5.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. <BR> 6. 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. <BR> 7. 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 financial results of the company. <BR> <BR> In case of Joint operation named VPRPL-B&G JV & VPRPL-SBEL JV, till the quarter ended 31st December, 2025 there are no financial transactions. <BR> <BR> 8. Chief Engineer (Construction) -III, North Western Railway has rescinded the contract “Jaipur – Sawai Madhopur Doubling Project (T. No. NWR/SC/SWM-JP/Doubling/Civil-514110102)” vide termination notice dated 13.01.2026 and subsequently encashed the peroformance bank guarantee and forfeited security deposit amounting to aggregate of Rs. 99.64 million. Against this the Company has filed Civil Writ Petition vide S.B.C.W. No. 983/2026 against Chief Engineer (Construction) - III North Western Railway before the Rajasthan High Court, Jodhpur. The matter is currently pending for hearing and adjudication. The management of the company expects to succeed in the proceedings with a high likelihood of restoration of the contract and reversal of adverse action on the basis of strong legal and factual grounds. However,the company has provided expected credit Loss of Rs.99.64 million which has been disclosed as "exceptional item" in the financial results for the quarter and nine months ended 31st December,2025. <BR> 9. The Government of India has consolidated 29 existing labour legislation into a unified framwork comparising four labour codes viz. the Code on Wages, 2019, the code on Social Security, 2020, the Industrial Relation Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "codes"). The codes have been made effective from 21st November,2025. The ministry of the Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. Based on the information avilable as at the reporting date, no material financial impact is presently envisaged. The company shall further evaluate impact, if any, on the measurement of the employee benefits once the relevant rules are notified by the government. 2025-04-012025-12-31UnauditedStandalone7495710000729100007568620000320845000002161000047831000050168000015812000033557200007723890000-155270000-99640000-25491000012330000-73980000-616500000-1932600000000-1932600005200000-188060000124644000010-1.55-1.5500-1.55-1.55Construction Expenses904780000Other Expenses214450000Construction Expenses2958300000Other Expenses397420000Financial Instruments through Other Comprehensive Income-150000Gain on sale of Equity Instruments through Other Comprehensive Income560000Remeasurements of defined employee benefit1660000Deferred Tax on revaluation of financial instruments500002120000Financial Instruments through Other Comprehensive Income240000Gain on sale of Equity Instruments through Other Comprehensive Income760000Remeasurements of defined employee benefit3970000Deferred Tax on revaluation of financial instruments2300005200000002120000520000065229600000006522960000