5094962026-01-012026-03-315094962026-03-315094962025-03-315094962025-04-012026-03-315094962026-01-012026-03-31in-capmkt:OtherExpenses1Member5094962026-01-012026-03-31in-capmkt:OtherExpenses2Member5094962025-04-012026-03-31in-capmkt:OtherExpenses1Member5094962025-04-012026-03-31in-capmkt:OtherExpenses2Member5094962026-03-31OtherNoncurrentFinancialAssetsDomain15094962026-03-31OtherNoncurrentAssetsDomain15094962026-03-31OtherNoncurrentAssetsDomain25094962026-03-31OtherCurrentFinancialAssetsDomain15094962026-03-31OtherCurrentAssetsDomain15094962026-03-31OtherCurrentAssetsDomain25094962026-03-31OtherNoncurrentFinancialLiabilitiesDomain15094962026-03-31OtherCurrentFinancialLiabilitiesDomain15094962026-03-31OtherCurrentFinancialLiabilitiesDomain25094962026-03-31OtherCurrentFinancialLiabilitiesDomain35094962026-03-31OtherCurrentLiabilitiesDomain15094962026-03-31OtherCurrentLiabilitiesDomain25094962026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15094962025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15094962026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15094962025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15094962026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares509496CEMPRONOTLISTEDINE686A01026Cemindia Projects Limited (formerly ITD Cementation India Limited)Main BoardEquity2025-04-012026-03-312026-04-292026-04-10INRCroresQuarterlyFourth quarterSingle segmentConstruction2026-04-2915:20:002026-04-2919:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated297349000009228000003065770000010214300000002342100000610800000386800000136012000002715520000035025000000350250000010233000005750000010808000000242170000000002421700000-1860000024031000002421700000024031000000171800000114.114.10014.114.11. 'The above consolidated audited financial results of Cemindia Projects Limited (formerly known as ‘ITD Cementation India Limited’) (the ‘Holding Company’) which includes its joint 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. Engineering and Construction and has operations mainly in India. <BR> <BR> 3. 'As on 21 November 2025, the Government of India notified four Labour Codes effective immediately replacing the existing 29 labour laws. <BR> 'The impact of implementation of the Labour Codes has resulted in an increase of Rs 16.18 Crores in the liabilities for defined benefit obligation. The amount has been measured and recognised based on management assessment of the impact on defined benefit obligation on such implementation and net incremental liability has been recognised as an employee benefits expenses during the year ended 31 March 2026. The Group continues to monitor the finalization of Central and State Rules, as well as Government clarification on other aspects of the Labour Codes, and will recognize the consequential impact, if any, based on such developments. <BR> <BR> 4. 'Figures of the quarters ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited consolidated figures for the year ended on that date and the unaudited consolidated published year to date figures up to the nine months period ended of that respective year. <BR> <BR> 5. 'During the year, the Group reviewed the classification 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 reclassified to reflect the classification as at 31 March 2026. These reclassification did not have impact on the profit for the periods presented. <BR> <BR> The financial results for the quarter and year end are presented in 'crores'. Comparative figures for earlier periods have been restated from 'lakhs' to 'crores' to ensure uniformity and enhance comparability. <BR> <BR> 6. '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 29 April 2026.2025-04-012026-03-31AuditedConsolidated1006058000001769600000102375400000335527000000088272000002150100000165890000048010300000941992000008176200000081762000002209700000-1080000021989000000597730000000005977300000283000006005600000597730000006005600000017180000011816220000034.7934.790034.7934.79Subcontracting expenses & other direct costs11639000000Other expenses1962200000Subcontracting expenses & other direct costs40646400000Other expenses73639000001161720000021620000062100000000072360000072360000051340000014266000001455910000075092000000129456000004746900000474160000003907000002282480000025971400000563054000007086450000017180000023824100000239959000002399590000092560000023440000011600000006366000001796600000774240000046423000001725420000021896500000252290000032161800000106020000001895400000412800000450720000004686860000070864500000Other financial assets723600000Income tax assets (net)824300000Other non-current assets602300000Other financial assets390700000Contract assets22634900000Other current assets3336500000Lease liabilities234400000Lease liabilities146700000Supplier’s credit963200000Other financial liabilities1413000000Contract liabilities10237500000Other current liabilities3645000002150100000-1071000000-28732000000-6597900000163000000-8700000-485000000152510000003717800000016589000003129000009332000000-626000000-312200000094070000000000-640000000-1517800000665840000000016606000000499780000000000000376400000263800000000000000000369520000037815000000000085800000000-1489900000000000007822000008714000001473000003430000001924900000079200000-2425200000108270000016600000109930000036475000004746800000Remeasurements of the defined benefit plans78000007800000Remeasurements of the defined benefit plans-30100000-301000001900000-7600000Exchange difference on translation of financial statements of foreign operations-39500000-39500000Exchange difference on translation of financial statements of foreign operations3880000038800000-15000000-12000000-1860000028300000AuditedtruePrice Waterhouse Chartered Accountants LLPtrue2026-11-30