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unitRef="INRPerShare">0.14</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.14</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1 &lt;BR&gt; 
2 &lt;BR&gt; 
3 &lt;BR&gt; 
The accounting has been done in the following manner: &lt;BR&gt; 
Particulars Amount upon initial &lt;BR&gt; 
recognition &lt;BR&gt; 
Amount carried as at &lt;BR&gt; 
 31 December 2025 &lt;BR&gt; 
Carried as Loan under Non-Current financial assets 11,091.29 13,270.75 &lt;BR&gt; 
Carried as Prepayment asset under other Non-Current Assets 10,752.20 10,752.20 &lt;BR&gt; 
 21,843.49 &lt;BR&gt; 
4 &lt;BR&gt; 
Particulars Amount &lt;BR&gt; 
Total Consideration for sale of NCCPL 3,256.44 &lt;BR&gt; 
Less: Consideration already discharged upto 31 March 2024 376.44 &lt;BR&gt; 
Less: Consideration discharged during the FY 24-25 80.00 &lt;BR&gt; 
Consideration receivable from PHML* 2,800.00 &lt;BR&gt; 
*The amount receivable from PHML has been classified as "Other Non-Current Financial Assets". &lt;BR&gt; 
Amortization would be done in proportion of revenues &lt;BR&gt; 
accruing to the Company as per the SPA as stated in Note 2 &lt;BR&gt; 
(iii) above &lt;BR&gt; 
* An amount of Rs. 261.91 Lakhs and Rs. 770.34 Lakhs has been recognized as Interest Income under Other Income for the quarter and nine months ended 31 December 2025 respectively. &lt;BR&gt; 
The Holding Company has entered into a SPA dated 06 October 2023 with Picturehouse Media Limited ("PHML"), a related party for sale of its 100% stake i.e. 81% held by it in its subsidiary NCCPL for consideration &lt;BR&gt; 
payable in cash determined based on the valuation report under Rule 11UA of the Income Tax Rules, 1962 obtained from an independent registered valuer. &lt;BR&gt; 
The total consideration received / receivable from PHML for sale of NCCPL has been summarised below: &lt;BR&gt; 
Interest income has been recorded under the Effective &lt;BR&gt; 
Interest Rate (EIR) method* &lt;BR&gt; 
PVP Ventures Limited &lt;BR&gt; 
Registered Office: Door No. 2, 9th Floor, KRM Centre, Harrington Road, Chetpet, Chennai-600031 &lt;BR&gt; 
Web: www.pvpglobal.com &lt;BR&gt; 
CIN:L72300TN1991PLC020122 &lt;BR&gt; 
Notes to Statement of Consolidated Unaudited Financial Results for the quarter and nine months ended 31 December 2025 &lt;BR&gt; 
(All amounts are in Lakhs unless otherwise stated) &lt;BR&gt; 
The above Consolidated Unaudited Financial Results of PVP Ventures Limited ('the Holding Company') and its subsidiaries ("together referred to as the Group) for the quarter and nine months ended 31 December &lt;BR&gt; 
2025 have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”) as prescribed under Section 133 of the &lt;BR&gt; 
Companies Act, 2013 and Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements Regulations), 2015, as amended, ("the Listing Regulations") which were reviewed and &lt;BR&gt; 
recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 23 February 2026. The Statutory Auditors of the Company have carried out Limited Review of the results for the &lt;BR&gt; 
quarter and nine months ended 31 December 2025. &lt;BR&gt; 
The Holding Company had invested in 24,832; 22% Secured Redeemable Non-Convertible Debentures (NCDs) of Rs. 100,000 each issued by New Cyberabad City Projects Private Limited ("NCCPL"), erstwhile subsidiary &lt;BR&gt; 
and currently a related party of the Holding Company. Further, on 16 March 2015 the said investment of Rs. 24,832 Lakhs in debentures was converted to an Interest Free Secured loan against the security of Land &lt;BR&gt; 
owned by NCCPL and Land development rights available with NCCPL , repayable on 31 March 2017 which was further extended by 10 years to 31 March 2027. A further extension of 1 year until 31 March 2028 was &lt;BR&gt; 
granted vide supplementary agreement dated 07 February 2024. The outstanding principal loan amount as on 31 December 2025 is Rs. 21,843.49 Lakhs. &lt;BR&gt; 
Further, the status of ongoing litigation as at 31 December 2025 associated with the enforceability and market value of security is as follows: &lt;BR&gt; 
i) Attachment by Enforcement Directorate (“ED”) of the land owned by Adobe Realtors Private Limited (erstwhile stepdown subsidiary of the Company and currently related party) who have granted development rights &lt;BR&gt; 
to NCCPL Based on legal confirmation obtained by the Company from the lawyer representing the Company in the aforesaid order, the release of the said property has been ordered by the adjudicating authority vide &lt;BR&gt; 
order dated 20 December 2024. &lt;BR&gt; 
ii) Attachment by SEBI of land owned by Arete Real Estate Developers Private Limited, Expressions Real Estate Developers Private Limited (erstwhile stepdown subsidiaries of the Company and currently related &lt;BR&gt; 
parties) , who have granted development rights to NCCPL. The Honourable Supreme Court of India (“SC”) vide order dated 7 March 2025 has ordered release or attachment of the said properties in lieu of deposit of &lt;BR&gt; 
bank guarantees of amount involved in dispute and pending with the SC. The aforesaid entities and NCCPL is in the process of evaluating its options. &lt;BR&gt; 
Further, NCCPL is in the process of digitization of its land records as required in the State of Telangana. &lt;BR&gt; 
Though NCCPL is not carrying any business activity, based on the above-mentioned factors, the Company believes that while there could be a further extension of the tenor beyond the stipulated date of 31 March &lt;BR&gt; 
2028, the amounts are fully recoverable and hence there is no necessity to create an allowance for Expected Credit Loss. &lt;BR&gt; 
i. Market value of a nearby land serving as a proxy to the land over which development rights held by NCCPL. &lt;BR&gt; 
ii. Business plans of NCCPL to monetise the land bank by developing residential and/or commercial properties. &lt;BR&gt; 
iii. Enforceable clause in the Share Purchase Agreement (SPA) which provides the first priority repayment of the loan based on the cash flows to be generated out of the project to be developed as stated in (ii) above. &lt;BR&gt; 
Additionally, the Company is guaranteed 50% payout from the revenues generated in excess of the loan outstanding, out of the sale/development of the aforesaid properties. &lt;BR&gt; 
The Holding Company believes that the provisions of Section 186(1) &amp; 188 of the Act have been complied with to the extent applicable. &lt;BR&gt; 
Further based on internal assessment/professional opinion received in this regard, the other provisions of Section 186 of the Act in respect to loans, making investments, providing guarantees and securities are not &lt;BR&gt; 
applicable to the Company as it is involved in the business of providing infrastructural facilities. &lt;BR&gt; 
The Holding Company was treating the aforesaid loan as deemed investment in subsidiary and hence was carrying the same at cost until 30 September 2023. Consequent to NCCPL ceasing to be a subsidiary as &lt;BR&gt; 
highlighted above, the Company has carried the same at amortized cost as at 31 December 2025 in accordance with the requirements of Ind AS-109 – Financial instruments. Accordingly, the Management has carried &lt;BR&gt; 
the loan at present value by discounting the future cash flows at a rate of 8% over an estimated repayment period of 8.5 years (considering the possibility of further extension as stated above as against the balance &lt;BR&gt; 
legal tenor of 4 years). &lt;BR&gt; 
Remarks &lt;BR&gt; 
PVP Ventures Limited &lt;BR&gt; 
Registered Office: Door No. 2, 9th Floor, KRM Centre, Harrington Road, Chetpet, Chennai-600031 &lt;BR&gt; 
Web: www.pvpglobal.com &lt;BR&gt; 
CIN:L72300TN1991PLC020122 &lt;BR&gt; 
Notes to Statement of Consolidated Unaudited Financial Results for the quarter and nine months ended 31 December 2025 &lt;BR&gt; 
(All amounts are in Lakhs unless otherwise stated) &lt;BR&gt; 
The accounting has been done in the following manner: &lt;BR&gt; 
Particulars Amount upon initial &lt;BR&gt; 
recognition &lt;BR&gt; 
Amount carried as at &lt;BR&gt; 
 31 December 2025 &lt;BR&gt; 
Carried as receivable under financial assets (Non-Current) 1,348.13 1,509.35 &lt;BR&gt; 
Carried as Prepayment asset under other non-current assets 1,451.87 1,451.87 &lt;BR&gt; 
 2,800.00 &lt;BR&gt; 
5 &lt;BR&gt; 
Particulars Amount &lt;BR&gt; 
Total Consideration for acquisition of HHT 2,249.60 &lt;BR&gt; 
Consideration payable in Cash 691.80 &lt;BR&gt; 
Consideration paid by issue of Equity Shares of the Company* 1,557.80 &lt;BR&gt; 
Particulars Amount &lt;BR&gt; 
Total Consideration payable in Cash 691.80 &lt;BR&gt; 
Less: Consideration already discharged upto 31 March 2024 (1.80) &lt;BR&gt; 
Add: Interest on the outstanding amount at 18% p.a. as per the SPA for FY 23-24 # 51.72 &lt;BR&gt; 
Less: TDS on the aforesaid interest (5.17) &lt;BR&gt; 
Amount payable to PV Potluri as at 31 March 2024 on account of aforesaid 736.55 &lt;BR&gt; 
Less: Consideration discharged upto 31 March 2025 (252.00) &lt;BR&gt; 
Add: Interest on the outstanding amount at 18% p.a. as per the SPA for FY 24-25 # 93.39 &lt;BR&gt; 
Less: TDS on the aforesaid interest (9.29) &lt;BR&gt; 
Amount payable to PV Potluri as at 31 March 2025 on account of aforesaid 568.65 &lt;BR&gt; 
Less: Consideration discharged during the current year - &lt;BR&gt; 
Add: Interest on the outstanding amount at 18% p.a. as per the SPA for the quarter and &lt;BR&gt; 
nine months ended 31 December 2025 # &lt;BR&gt; 
 59.40 &lt;BR&gt; 
Less: TDS on the aforesaid interest - &lt;BR&gt; 
Amount payable to PV Potluri as at 30 September 2025 on account of aforesaid* 628.05 &lt;BR&gt; 
*The amount payable to PV Potluri has been classified as "Other Non-Current Financial Liabilities". &lt;BR&gt; 
* An amount of Rs. 29.79 Lakhs and Rs. 87.61 Lakhs has been recognized as Interest Income under Other Income for the quarter and nine months ended 31 December 2025 respectively. &lt;BR&gt; 
Based on evaluation of performance of the subsidiaries , the Holding Company has entered into a MoU dated 19 July 2024 during the FY 2024-25 with the said related party that the balance outstanding consideration &lt;BR&gt; 
shall be paid only upon positive turnaround of the business and when the acquired subsidiaries become self-sustaining in terms of generation of cash flows without being dependent on the Holding Company for fund &lt;BR&gt; 
infusion. &lt;BR&gt; 
Since the consolidated Net worth of the acquired subsidiary is negative and considering various other factors such as significant reduction in the actual sales &amp; significant losses of HHT at Standalone and Consolidated &lt;BR&gt; 
level as against the estimated numbers considered for valuation at the time of acquisition further impacted by suspension of operations at one of its centres, the Management believes that considering the future &lt;BR&gt; 
business projections and estimated cash flows of the subsidiary an impairment of Rs. 669.69 lakhs has been provided against the said Goodwill provided for the year ended 31 March 2025 which has been classified as &lt;BR&gt; 
exceptional loss in the statement of Profit &amp; Loss. Annual Impairment assessment would be carried out for the year ended 31 March 2026. &lt;BR&gt; 
* Discharged by issue of 12,900,000 equity shares of the Company for Rs. 12.076 per share during the Financial Year 2023-24 &lt;BR&gt; 
#As per terms of SPA, interest is payable at 18% on the consideration amount remaining outstanding after 31 October 2023. Accordingly an amount of Rs. 19.87 Lakhs and Rs. 59.40 Lakhs has been recognised under &lt;BR&gt; 
Finance Cost for the quarter and nine months ended 31 December 2025 respectively. &lt;BR&gt; 
Remarks &lt;BR&gt; 
Interest income has been recorded under the EIR method* &lt;BR&gt; 
Amortization would be done in proportion of revenues &lt;BR&gt; 
accruing to the Company as per the SPA as stated in Note 2 &lt;BR&gt; 
(iii) above &lt;BR&gt; 
The Holding Company has entered into an SPA dated 06 October 2023 with PV Potluri Ventures Private Limited ("PV Potluri") and Humain Health Tech Private Limited (HHT) for purchase of 100% of Shares of HHT from &lt;BR&gt; 
PV Potluri for consideration determined based on the valuation report obtained from an independent registered valuer for consideration payable partly in Cash and partly in Shares of the Holding Company. &lt;BR&gt; 
The details of consideration payable for the acquisition of HHT is summarized below : &lt;BR&gt; 
The details of cash consideration payable have been summarised below: &lt;BR&gt; 
PHML along with its subsidiaries (PVP Cinema Private Limited and PVP Capital Limited) have a negative net worth, continuing losses. These aspects coupled with other related factors indicate that there is an existence &lt;BR&gt; 
of material uncertainty that will cast significant doubt on PHML’s ability to continue as a going concern. Though PHML is not carrying any significant business activity and there are challenges related to liquidity and &lt;BR&gt; 
Going Concern, the Management is confident of recovering the said receivable within the agreed tenor of October 2033, considering the business plan of its subsidiary, NCCPL as stated in the Note 2 above and hence &lt;BR&gt; 
there is no necessity to create an allowance for expected credit loss. &lt;BR&gt; 
The Holding Company has carried the same at amortized cost as at 31 December 2025 in accordance with the requirements of Ind AS-109. Accordingly, the Management has discounted the said receivable considering &lt;BR&gt; 
the discount rate of 8% over an estimated repayment period of 10 years from October 2023. Further, the consideration receivable from PHML for sale of NCCPL is not subject to any interest on the outstanding &lt;BR&gt; 
amount. &lt;BR&gt; 
PVP Ventures Limited &lt;BR&gt; 
Registered Office: Door No. 2, 9th Floor, KRM Centre, Harrington Road, Chetpet, Chennai-600031 &lt;BR&gt; 
Web: www.pvpglobal.com &lt;BR&gt; 
CIN:L72300TN1991PLC020122 &lt;BR&gt; 
Notes to Statement of Consolidated Unaudited Financial Results for the quarter and nine months ended 31 December 2025 &lt;BR&gt; 
(All amounts are in Lakhs unless otherwise stated) &lt;BR&gt; 
6 &lt;BR&gt; 
7 &lt;BR&gt; 
8 &lt;BR&gt; 
9 &lt;BR&gt; 
10 &lt;BR&gt; 
11 &lt;BR&gt; 
12 &lt;BR&gt; 
13 The Board of Directors of the Holding Company in its Board Meeting on 12 November 2024 have provided an in-principle approval for the merger of the Company with its wholly owned subsidiary Humain Healthtech &lt;BR&gt; 
Private Limited ("HHT") with an appointed date of 01 April 2024. The Company is in the process of filing the scheme of merger with the of Regional Director. &lt;BR&gt; 
During the quarter and nine months ended 31 December 2025, the Company has done a detailed analysis of expenditure which is incurred in the process of issuance of NCD. Transaction costs amounting to Rs. 409.19 &lt;BR&gt; 
Lakhs have been classified in accordance with Ind AS 109 and will be amortised over the tenure of the loan using the effective interest rate method, as part of borrowing costs, commencing from the quarter ended 30 &lt;BR&gt; 
June 2025. &lt;BR&gt; 
During the FY 24-25, the Holding Company received an order from Securities and Exchange Board of India ("SEBI") levying a penalty of Rs. 14 Lakhs for non-submission of Payment Confirmation Status (PCS) and No &lt;BR&gt; 
Default Statement (NDS) to Credit Rating Agencies during the period when NCDs were outstanding. The Holding Company has further appealed against the order and Securities Appellate Tribunal (SAT) had admitted &lt;BR&gt; 
the appeal against a security deposit of Rs. 5 Lakhs and disclosed under the head “Security deposits paid under protest” grouped as part of “Other Non-Current Financial Assets”. &lt;BR&gt; 
The Holding Company is in the process of assessing its compliances under the Listing Regulations, particularly w.r.t approval of Related party transactions by the Audit committee under Regulation 23 of the Listing &lt;BR&gt; 
Regulations and the approval of material-related party transactions by the shareholders under the aforesaid Regulations. The impact of past non-compliance, if any, shall be dealt with as and when it is identified and &lt;BR&gt; 
such non-compliance if any shall not have material impact on the Financial Results for the quarter and nine months ended 31 December 2025. &lt;BR&gt; 
Appeals have been filed by the Holding Company on various Income Tax matters which have been decided against the Company at various forums and are pending adjudication. Similarly appeals have been filed by the &lt;BR&gt; 
Income Tax Department where the matter has been decided in favour of the Holding Company. However, the Holding Company has been advised that it has a good case to support its stand and no provision is &lt;BR&gt; 
required to be created in this regard. &lt;BR&gt; 
The Holding Company has received a demand from the Sub-Registrar's office of Government of Tamil Nadu for amount of Rs. 1,243.24 lakhs vide letter dated 26 May 2025. Pursuant to the said judgement and demand &lt;BR&gt; 
order. The Holding Company filed a writ petition challenging the aforesaid demand of Rs. 1,243.24 lakhs on 23 May 2025, and by virtue of the order dated 19 June 2025 passed by the Honourable High Court of Madras &lt;BR&gt; 
in favour of the Company, the said demand was set aside. &lt;BR&gt; 
Subsequently, the Holding Company received a revised demand dated 30 June 2025 amounting to Rs. 378.28 lakhs. The Holding Company has appealed against the said demand in High Court matter which is pending &lt;BR&gt; 
disposal as at the date of approval of these results. Based on legal advice, Management is confident of a favourable outcome accordingly, no provision has been recognised during the quarter ended 30 June 2025. &lt;BR&gt; 
The above mentioned amount has been paid and classified under "Taxes paid under Protest". Out of the above mentioned amount, an amount of Rs. 374.28 Lakhs has been paid by Rainbow Foundations Limited &lt;BR&gt; 
("Joint Developer") on 28 August 2025 on behalf of the Holding Company . The same shall be adjusted with the future revenues from the joint developer and have been accounted as part of "Security Deposit from &lt;BR&gt; 
Joint Development Agreement (JDA) " under "Other Non-current liabilities". &lt;BR&gt; 
The balance amount of Rs. 3.74 Lakhs has been paid by the customers while registering their respective flats. The Holding Company is in process of reimbursing the excess amount to the customers and has paid INR &lt;BR&gt; 
2.58 lacs till date. The balance of INR 1.16 lacs has been accounted as "Other Current Financial Liabilities". &lt;BR&gt; 
The Holding Company has received a Show Cause Notice from the Directorate General of Goods &amp; Services Tax Intelligence dated 22 July 2024. The notice was served on account of non-payment of GST liability by the &lt;BR&gt; 
Company, in relation to construction services provided for the North Town Project. Following this, the Company received an order dated 17 January 2025, demanding payment of Rs. 687.53 Lakhs, along with a penalty &lt;BR&gt; 
for the equivalent amount totalling to Rs. 1,375.06 Lakhs. &lt;BR&gt; 
Based on professional advice to the above notice, the Company has started availing GST Input credit on its expenses in the monthly returns being filed such that adequate credit is available to discharge the liability &lt;BR&gt; 
should the said matter be adjudicated against the Company. An amount of Rs. 75.03 lakhs has been recognized under the head “Balances with Government Authorities” grouped as part of “Other Non-Current Assets” &lt;BR&gt; 
as at 31 March 2025. Corresponding, the Management has also created a provision for contingencies amounting to Rs. 75.03 lakhs which has been presented under the head non-current provisions , to address a &lt;BR&gt; 
scenario where the said matter is decided in favour of the Company and the Company is unable to utilize the aforesaid accumulated Input tax credit. &lt;BR&gt; 
The Holding Company filed the writ petition on 15 April 2025 with the Honourable High court of Madras and by virtue of order dated 21 July 2025 - the Honourable High Court of Madras have passed the order in &lt;BR&gt; 
favour of the Company. Consequently, the accumulated input tax credit and the provision for contingency have been reversed during the quarter and nine months ended 31 December 2025. &lt;BR&gt; 
The Holding Company received an email communication dated 16 July 2024 from the Corporation Finance Investigation Department of the SEBI regarding certain related party transactions undertaken in earlier &lt;BR&gt; 
financial years. The Company provided the necessary clarifications and supporting documents in response to the said communication. &lt;BR&gt; 
On 19 March 2025, 08 May 2025, 06 June 2025 and 04 September 2025 SEBI has issued summons under Section 11(2), 11C(2)/(3) of the SEBI Act, 1992 to the Company, Chief Executive Officer and the Managing &lt;BR&gt; 
Director for production of documents before the investigating authority. The summons were issued relating to loans and investments extended to the erstwhile subsidiaries—PVP Global Ventures Private Limited and &lt;BR&gt; 
PVP Media Ventures Private Limited, and Wholly owned subsidiary - Safetrunk Services Private Limited. &lt;BR&gt; 
The Holding Company has duly responded to the said summons on 01 April 2025, 16 May 2025, 23 June 2025 and 23 September 2025 providing relevant documentation and information as sought by the investigating &lt;BR&gt; 
authority. The matter continues to remain under investigation, and the outcome of the investigation is currently not ascertainable. However, the Management is confident of a favourable outcome. &lt;BR&gt; 
PVP Ventures Limited &lt;BR&gt; 
Registered Office: Door No. 2, 9th Floor, KRM Centre, Harrington Road, Chetpet, Chennai-600031 &lt;BR&gt; 
Web: www.pvpglobal.com &lt;BR&gt; 
CIN:L72300TN1991PLC020122 &lt;BR&gt; 
Notes to Statement of Consolidated Unaudited Financial Results for the quarter and nine months ended 31 December 2025 &lt;BR&gt; 
(All amounts are in Lakhs unless otherwise stated) &lt;BR&gt; 
14 &lt;BR&gt; 
15 &lt;BR&gt; 
16 &lt;BR&gt; 
17 &lt;BR&gt; 
18 &lt;BR&gt; 
19 &lt;BR&gt; 
20 &lt;BR&gt; 
21 &lt;BR&gt; 
For PVP Ventures Limited &lt;BR&gt; 
Prasad V. Potluri &lt;BR&gt; 
Place : Hyderabad Chairman and Managing Director &lt;BR&gt; 
Date : 23rd February 2026 DIN: 00179175 &lt;BR&gt; 
The Group has identified reportable segments in accordance with Ind AS 108-Operating Segments. Accordingly, three reportable segments, i.e. Real Estate, Health Care Services and Others have been identified the &lt;BR&gt; 
details of which are given in Segment Results - Annexure -3. &lt;BR&gt; 
Previous period figures have been reclassified to conform to the current period classification/presentation. &lt;BR&gt; 
The Board of directors of the Holding Company in their meeting held on 28 November 2024 have approved the acquisition of 52% substantial shares of Biohygea Global Private Limited (Medilabs), while the said Share &lt;BR&gt; 
Purchase cum shareholders Agreement was finalized on the aforesaid date , and the Company had paid an advance of Rs 100 lakhs out of the total purchase consideration payable of Rs. 700 lakhs via a combination of &lt;BR&gt; 
infusion of primary growth capital into Medilabs and buying out certain portion of stake held by existing third party individual shareholders. The balance consideration of Rs. 600 lakhs was remitted during the quarter &lt;BR&gt; 
ended 30 June 2025, and accordingly, Medilabs became a subsidiary with effect from 30 April 2025. &lt;BR&gt; 
The Holding Company has accounted for the aforesaid business combinations in accordance with the requirements of Ind AS 103 – Business Combinations, which lays down the principles for accounting for business &lt;BR&gt; 
combinations of entities. Accordingly, the assets and liabilities have been recorded in the books of the Company at their book value, and adjustments have been made in goodwill on a provisional basis. The Holding &lt;BR&gt; 
Company is in process of obtaining out Purchase Price allocation (PPA) report from an independent valuer for the purpose of identification of intangible assets and the fair value of tangible assets. The true-up &lt;BR&gt; 
accounting, if any, will be carried out before the year ended 31 March 2026 as permitted by the aforesaid standard within a measurement period of one year from the date of acquisition. &lt;BR&gt; 
The Board of Directors vide circular resolution dated 10 July 2024, has approved the voluntary strike off of Safetrunk Services Private Limited (SSPL) and vide order dated 8 May 2025, SSPL has been struck off from the &lt;BR&gt; 
Registrar of Companies. &lt;BR&gt; 
During the current quarter, on 04 November 2025, the Company has acquired 14,939 shares representing a stake of 33.24% of the paid up share capital of 7Med India Private Limited (7 Med) for a consideration of Rs. &lt;BR&gt; 
6,750.19 Lakhs with the balance stake to be acquired in subsequent tranches. Accordingly, 7 Med is an associate with effect from 04 November 2025 and the consolidated results for the current quarter include share &lt;BR&gt; 
of loss from 7 Med. &lt;BR&gt; 
The Non-Convertible Debenture Committee (“the Committee”) of the Board of Directors of the Company at its meeting held on 11 April 2025 has approved the allotment of 15,000 Secured, Rated, Listed, NonConvertible Debentures of Face Value of Rs. 1,00,000/- each, aggregating to Rs. 15,000 lakhs on Private Placement basis in the following manner: &lt;BR&gt; 
i. 9,500 INR denominated, Listed, Rated, Senior, Secured Non-convertible Debentures (NCDs) of face value of INR 1,00,000 each aggregating up to INR 9,500 lakhs (Series A Debentures) to LICHFL Housing &amp; &lt;BR&gt; 
Infrastructure Fund &lt;BR&gt; 
ii. 5,500 INR denominated, Listed, Rated, Senior, Secured NCDs of face value of INR 1,00,000 each aggregating up to INR 5,500 lakhs (Series B Debentures) to LICHFL Real Estate Debt Opportunities Fund –I &lt;BR&gt; 
The said NCD’s have been listed on the National Stock Exchange’s (“NSE”) debt platform. &lt;BR&gt; 
Considering that the NCDs have been issued and listed during the six months ended 30 September 2025, the disclosures under Regulation 52(4) and Regulation 54(2) of the Listing Regulations have been provided in &lt;BR&gt; 
these financial results. &lt;BR&gt; 
The Board of Directors of the Holding Company in their meeting held on 23 April 2025 have approved the acquisition of 56% shareholding in Optimus Oncology Private Limited ("Optimus")., via a combination of &lt;BR&gt; 
infusion of primary growth capital into Optimus and buying out certain portion of the stake held by existing third party institutional and individual shareholders with the total investment being Rs. 5,473.66 lakhs with &lt;BR&gt; 
the Company holding 56.12% of the Company post-acquisition. Further, the Holding Company has also paid stamp duty amounting to Rs. 6.98 Lakhs which has been added as part of the cost of investment. &lt;BR&gt; 
Consequently, the Holding Company has entered into Shareholders’ Agreement, Share Purchase Agreement and Share subscription agreement on the aforesaid date and the acquisition was completed during the &lt;BR&gt; 
quarter ended 30 June 2025 and accordingly, Optimus became a subsidiary of the Company with effect from 30 April 2025.The Board of Directors vide circular resolution dated 10 July 2024, has approved the voluntary strike off of Safetrunk Services Private Limited (SSPL) and vide order dated 8 May 2025, SSPL has been struck off from the &lt;BR&gt; 
Registrar of Companies.18 During the current quarter, on 04 November 2025, the Company has acquired 14,939 shares representing a stake of 33.24% of the paid up share capital of 7Med India Private Limited (7 Med) for a consideration of Rs. &lt;BR&gt; 
6,750.19 Lakhs with the balance stake to be acquired in subsequent tranches. Accordingly, 7 Med is an associate with effect from 04 November 2025 and the consolidated results for the current quarter include share &lt;BR&gt; 
of loss from 7 Med.19 The Holding Company has accounted for the aforesaid business combinations in accordance with the requirements of Ind AS 103 – Business Combinations, which lays down the principles for accounting for business &lt;BR&gt; 
combinations of entities. Accordingly, the assets and liabilities have been recorded in the books of the Company at their book value, and adjustments have been made in goodwill on a provisional basis. The Holding &lt;BR&gt; 
Company is in process of obtaining out Purchase Price allocation (PPA) report from an independent valuer for the purpose of identification of intangible assets and the fair value of tangible assets. The true-up &lt;BR&gt; 
accounting, if any, will be carried out before the year ended 31 March 2026 as permitted by the aforesaid standard within a measurement period of one year from the date of acquisition.20 The Group has identified reportable segments in accordance with Ind AS 108-Operating Segments. Accordingly, three reportable segments, i.e. Real Estate, Health Care Services and Others have been identified the &lt;BR&gt; 
details of which are given in Segment Results - Annexure -3. &lt;BR&gt; 
Previous period figures have been reclassified to conform to the current period classification/presentation. &lt;BR&gt; 
For PVP Ventures Limited &lt;BR&gt; 
Prasad V. Potluri &lt;BR&gt; 
Place : Hyderabad Chairman and Managing Director &lt;BR&gt; 
Date : 23rd February 2026 DIN: 00179175</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:DateOfStartOfReportingPeriod contextRef="FourD">2025-04-01</in-capmkt:DateOfStartOfReportingPeriod><in-capmkt:DateOfEndOfReportingPeriod contextRef="FourD">2025-12-31</in-capmkt:DateOfEndOfReportingPeriod><in-capmkt:WhetherResultsAreAuditedOrUnaudited contextRef="FourD">Unaudited</in-capmkt:WhetherResultsAreAuditedOrUnaudited><in-capmkt:NatureOfReportStandaloneConsolidated contextRef="FourD">Consolidated</in-capmkt:NatureOfReportStandaloneConsolidated><in-capmkt:RevenueFromOperations contextRef="FourD" decimals="-3" unitRef="INR">482673000</in-capmkt:RevenueFromOperations><in-capmkt:OtherIncome contextRef="FourD" decimals="-3" unitRef="INR">107573000</in-capmkt:OtherIncome><in-capmkt:Income contextRef="FourD" decimals="-3" unitRef="INR">590246000</in-capmkt:Income><in-capmkt:CostOfMaterialsConsumed contextRef="FourD" decimals="-3" 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