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LimitedMain BoardEquity2025-04-012026-03-312026-05-182026-05-12INRCroresQuarterlyFourth quarterSingle segmentConstruction and Development2026-05-1815:30:002026-05-1819:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-05-18https://backend.puravankara.com/uploads/d969467c1a61e1ad84e3bccbf670b5f1_5b7a2c9646.pdffalsefalseThere is no default on loans and debt securities.2026-01-012026-03-31AuditedStandalone11187300000325200000115125000002311000005877400000-102120000041350000075860000029500000374140000010030300000148220000001482200000122700000250300000373000000011092000000000110920000045000001113700000118580000054.684.67004.684.67Notes: <BR> <BR> 1. The above standalone financial results of Puravankara Limited ('the Company') have been reviewed by the Audit Committee and approved at the meeting of the Board of Directors of the Company held on 18.05.2026. The statutory auditors of the Company hadve audited the standalone financial results of the Company for the quarter and year ended 31.03.2026. <BR> 2. The standalone statement of assets and liabilities are as below. <BR> 3.The standalone statement of cash flows are as below: <BR> 4. During the year ended 31.03.2026, the following wholly-owned subsidiaries of the Company have issued debentures of Rs.100,000 each, aggregating to Rs. 1,017 crore by way of private placement, which are listed on BSE Limited ('BSE') : <BR> (i) Purva Oak Private Limited, has issued 65,000 listed, rated, redeemable, transferable, non-convertible debentures aggregating to Rs. 650 crore. <BR> (ii) Varishtha Property Developers Private Limited has issued 700 listed, unsecured, rated, redeemable, zero coupon, non-convertible debentures aggregating to Rs. 7 crore. <BR> (iii) Grand Hills Developments Private Limited has issued 36,000 listed, secured, rated, redeemable, non-convertible debentures aggregating to Rs. 360 crore. <BR> 5. The Company’s business activity falls within a single reportable segment, i.e., real estate development and related activity. Hence, there are no additional disclosures to be provided under Ind-AS 108 – Operating Segments with respect to the single reportable segment. Further, the Company is domiciled in India and does not have significant foreign operations. <BR> 6a. The Company is subject to ongoing legal proceedings in respect of the following matters as summarised below: <BR> (i) Deposits and advances of Rs. 53.70 crore (March 31, 2025: Rs. 54.10 crore) towards joint development arrangements and land acquisitions which are subject to legal proceedings related to obtaining clear and marketable tittle for underlying properties. <BR> (ii) Inventories related to launched project of Rs.82.70 crore (March 31, 2025: Rs. 78.30 crore) under land acquisition proceedings by government authorities. <BR> (iii) Other balances of Rs.5.20 crore (March 31, 2025: Rs. 6.20 crore) recoverable from joint development partners and other parties which are subject to litigations. <BR> Pending resolution of the aforesaid legal proceedings, no provision has been made towards aforesaid claims and the deposits, advances, inventory and other balances referred above are classified as good and recoverable in the accompanying standalone financial results based on the legal evaluation by the management of the ultimate outcome of the legal proceedings. <BR> b. A search under section 132 of the Income Tax Act (‘the Act’) was conducted in October 2023 in case of the Company, certain group companies and its promoters. Pursuant to the proceedings of the Income tax authorities (‘the authorities’), requisite information was provided by the Company to the authorities. <BR> <BR> The Company has received assessment orders from the authorities disallowing certain expenses on the grounds that the same are not incurred for the purpose of business and other adjustments with potential tax impact of Rs.28.84 crore from AY 2016-17 to AY 2024-25 (March 31, 2025: Rs. 12.04 crore from AY 2020-21 to AY 2023-24). The Company is of the view that these expenses were incurred in the ordinary course of business towards its ongoing real estate development projects. The Company has filed appeal against such assessment orders and is reasonably confident of providing necessary supporting evidences to the authorities in support of allowance of such expenses. <BR> <BR> Further, during the quarter ended September 30, 2025, the Company had received notice from the authorities under Prohibition of Benami Property Transactions Act, 1988 requiring the Company to submit response as to why Benami proceedings should not be initiated against the Company and why the Company should not be held as the Beneficial owner for the 43.5 acres of land parcels with carrying value of Rs. 13.20 crore. The Company has filed responses against such notice to the authorities. <BR> <BR> Pending resolution of the aforesaid legal proceedings, no provision has been made towards the consequential impact arising from such assessment orders in the accompanying standalone financial results, based on the legal evaluation by the management of the ultimate outcome of the legal proceedings. <BR> 7. 'During the quarter ended June 30, 2025, consequent to the investment into the capital of KVN Property Holdings LLP by Purva Blue Home Ventures Private Limited (a wholly owned subsidiary), KVN Property Holdings LLP has become a subsidiary of the Company. <BR> 8. 'During the year ended March 31, 2025, the Company had acquired an additional stake of 36.26% in an existing joint venture entity - Pune Projects LLP ('PPL') from another partner for a consideration of Rs.35.00 crore. Pursuant to the said acquisition, the Company holds 68.26% share and control thereon in PPL, thereby PPL had become a subsidiary of the Company from December 31, 2024. Further, the partners of PPL had agreed to revise their profit sharing ratio, which had resulted in recognition of additional share of loss of Rs.33.33 crore by the Company and the same had been disclosed under Exceptional items. <BR> 9. 'The Government of India has implemented four new Labour Codes ("Labour Codes"), including the Code on Wages, 2019, with effect from November 21, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has carried out actuarial valuation as on March 31, 2026 considering the provisions of the Labour Codes and recorded additional obligation of Rs. 1.35 crore, which has been recorded as Employee benefits expense in the financial results for the year ended March 31, 2026. The Company continues to monitor the finalization of the rules and clarifications from the Government on the Labour Codes and would provide appropriate accounting effect, if any, as and when such clarifications are issued / rules are notified. <BR> 10. 'The figures for the quarter ended 31.03.2026 and corresponding quarter ended 31.03.2025 are the balancing figures between audited figures in respect of the full financial year ended 31.03.2026 and 31.03.2025, respectively and the unaudited published year-to-date figures in respect of nine months ended 31.12.2025 and 31.12.2024, respectively, being the date of the end of the third quarter of the respective financial year which were subjected to limited review.2025-04-012026-03-31AuditedStandalone23026100000964000000239901000007669000008441300000-3876800000177330000028829000001197000001291920000023026500000963600000096360000012270000013740000026010000007035000000000703500000190000070540000011858000005143852000002.972.97002.972.97Legal and professional332600000Rates and taxes398300000Advertising and sales promotion192800000Brokerage costs147800000Repair and maintenance91800000Security23600000Travel and conveyance15900000Balances written off10500000Others41800000Sub-contract cost2486300000Legal and professional790800000Rates and taxes741200000Advertising and sales promotion486700000Brokerage costs433000000Repair and maintenance295100000Security88000000Travel and conveyance52400000Balances written off26300000Others172000000Sub-contract cost983370000039400000001027000000147000000004045700000027530000003233300000100320000001802200000172470000014070300000604950000000404270000032489000001182300000406860000011707000001371320000003159900000773681000000091438400000118580000014385200000155710000001557100000075420000000093300000847500000679000000091540000023068000000271900000493050000052024000003461000002861650000046294900000406000000074952000000007586740000091438400000Other financial assets3233300000Assets for current tax (net)689300000Other non-current assets1035400000Other current financial assets1170700000Other current assets3159900000Lease liability78600000Other non-current financial liabilities14700000Lease liability73900000Other current financial liabilities272200000Other current liabilities462949000002882900000-3871600000-2366900000044470000003233000000027426000000246230000001197000000-15200000017700000000398500000-215000009000000000-4031000007290000019983000002961900000000277100000026848000000000000511700000390000062100000000300000000000000114010000000001505000000-1198200000-27580000000000000021395500000185341000007390000020000022688000000-400000518100000444900000044490000025343000002979200000-5900000-2500000140000060000045000001900000Puravankara Limited******Purva Realities Private Limited******SubsidiaryLoanApproved023000000092700000Puravankara Limited******Melmont Construction Private Limited******SubsidiaryLoanApproved020149000002104000000Puravankara Limited******Prudential Housing and Infrastructure Development Limited******SubsidiaryLoanApproved015000001500000Puravankara Limited******Purva Ruby Properties Private Limited******SubsidiaryLoanApproved0515000000815000000Puravankara Limited******Centurions Housing & 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Krishnamurthy******Key management personnel of entity or parentAny other transactionSitting fee2100000Approved21000000033186500000AuditedtrueS.R. BATLIBOI & ASSOCIATES LLPtrue2027-07-31