5328912026-01-012026-03-315328912026-03-315328912025-03-315328912025-04-012026-03-315328912026-01-012026-03-31in-capmkt:OtherExpenses1Member5328912026-01-012026-03-31in-capmkt:OtherExpenses2Member5328912026-01-012026-03-31in-capmkt:OtherExpenses3Member5328912026-01-012026-03-31in-capmkt:OtherExpenses4Member5328912026-01-012026-03-31in-capmkt:OtherExpenses5Member5328912026-01-012026-03-31in-capmkt:OtherExpenses6Member5328912026-01-012026-03-31in-capmkt:OtherExpenses7Member5328912026-01-012026-03-31in-capmkt:OtherExpenses8Member5328912026-01-012026-03-31in-capmkt:OtherExpenses9Member5328912026-01-012026-03-31in-capmkt:OtherExpenses10Member5328912025-04-012026-03-31in-capmkt:OtherExpenses1Member5328912025-04-012026-03-31in-capmkt:OtherExpenses2Member5328912025-04-012026-03-31in-capmkt:OtherExpenses3Member5328912025-04-012026-03-31in-capmkt:OtherExpenses4Member5328912025-04-012026-03-31in-capmkt:OtherExpenses5Member5328912025-04-012026-03-31in-capmkt:OtherExpenses6Member5328912025-04-012026-03-31in-capmkt:OtherExpenses7Member5328912025-04-012026-03-31in-capmkt:OtherExpenses8Member5328912025-04-012026-03-31in-capmkt:OtherExpenses9Member5328912025-04-012026-03-31in-capmkt:OtherExpenses10Member5328912026-03-31OtherNoncurrentFinancialAssetsDomain15328912026-03-31OtherNoncurrentAssetsDomain15328912026-03-31OtherNoncurrentAssetsDomain25328912026-03-31OtherCurrentFinancialAssetsDomain15328912026-03-31OtherCurrentAssetsDomain15328912026-03-31OtherNoncurrentFinancialLiabilitiesDomain15328912026-03-31OtherNoncurrentFinancialLiabilitiesDomain25328912026-03-31OtherCurrentFinancialLiabilitiesDomain15328912026-03-31OtherCurrentFinancialLiabilitiesDomain25328912026-03-31OtherCurrentLiabilitiesDomain15328912026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532891PURVALISTEDINE323I01011PURAVANKARA 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 opinion2026-01-012026-03-31AuditedConsolidated150192000003907000001540990000010276000006500500000-47334000007616000001843900000107800000844790000013955900000145400000001454000000408200000-5810000035010000001103900000000-44000001099500000910000011086000001132400000-329000001141500000-32900000118580000054.774.77004.774.77The above consolidated financial results of Puravankara Limited ('the Company' or 'the Holding 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 have audited the consolidated financial results of the Company for the quarter and year ended 31.03.2026. <BR> <BR> 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> <BR> The Group’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 Group is domiciled in India and does not have significant foreign operations. <BR> <BR> Certain entities in the Group are subject to ongoing legal proceedings in respect of the following matters as summarised below: <BR> (i) Deposits and advances of Rs.61.41 crore (March 31, 2025: Rs. 61.80 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) Claims from minority shareholders of a subsidiary of Rs.35.00 crore (March 31, 2025: Rs. 35.00 crore) towards adherence to project development terms. <BR> (iii) 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> (iv) Receivables from customers of Rs.58.20 crore (March 31, 2025: Rs. 59.60 crore) and other balances of Rs.17.60 crore (March 31, 2025: Rs. 75.70 crore) recoverable from joint development partners and other parties which are subject to litigations. <BR> <BR> Pending resolution of the aforesaid legal proceedings, no provision has been made towards aforesaid claims and the deposits, advances, inventory, receivables and other balances referred above are classified as good and recoverable in the accompanying consolidated financial results based on the legal evaluation by the management of the ultimate outcome of the legal proceedings. <BR> <BR> <BR> 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 Group to the authorities. <BR> <BR> The Company and such group companies have 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. 45.08 crore from AY 2016-17 to AY 2024-25 (March 31, 2025: Rs.19.03 crore from AY 2019-20 to AY 2023-24). The Group is of the view that these expenses were incurred in the ordinary course of business towards its ongoing real estate development projects. The Group 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 consolidated financial results, based on the legal evaluation by the management of the ultimate outcome of the legal proceedings. <BR> <BR> Figures for audited standalone financial results of the Company for the quarter and year ended 31.03.2026 are as follows: <BR> <BR> The audited standalone financial results for the quarter and year ended 31.03.2026 can be viewed on the Company website https://www.puravankara.com and also be viewed on the website of National Stock Exchange of India Ltd. and BSE Ltd. <BR> <BR> '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 Group. <BR> <BR> '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 and the Company had remeasured its previously held equity interest in PPL at its acquisition-date fair value and recognised the resulting gain of Rs.34.08 crore and the same had been disclosed under Exceptional items. <BR> <BR> 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> <BR> '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 Group has carried out actuarial valuation as on March 31, 2026 considering the provisions of the Labour Codes and recorded additional obligation of Rs. 2.10 crore, which has been recorded as Employee benefits expense in the financial results for the quarter and year ended March 31, 2026. The Group 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> <BR> '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. <BR> Particulars Quarter ended 31.03.2026 <BR> [Audited] Preceding Quarter ended 31.12.2025 <BR> [Unaudited] Corresponding <BR> Quarter ended <BR> 31.03.2025 <BR> [Audited] Current Year ended 31.03.2026 <BR> [Audited] Previous Year ended 31.03.2025 <BR> [Audited] <BR> Revenue from operations 1,118.73 723.32 155.21 2,302.61 917.50 <BR> Profit/(loss) before tax 148.22 86.32 (95.57) 96.36 (212.42) <BR> Profit/(loss) after tax 110.92 63.79 (75.89) 70.35 (198.75) <BR> 2025-04-012026-03-31AuditedConsolidated37398300000106590000038464200000343800000012335100000-149947000003110700000678620000042000000026594200000376895000007747000000774700000584000000-3828000002012000000573500000000-600000056750000011700000579200000637100000-69600000648800000-6960000011858000005166899000002.692.69002.692.69Rates and taxes896200000Legal and professional592900000Repairs and maintenance204100000Advertising and sales promotion395500000Brokerage196300000Provision for receivables34600000Security49100000Communication20200000Other Expenses174600000Sub-contract cost5884400000Rates and taxes1457300000Legal and professional1558000000Repairs and maintenance698300000Advertising and sales promotion1048000000Brokerage699300000Provision for receivables39200000Security172000000Communication58500000Other Expenses608700000Sub-contract cost2025490000023533000006800000864000000002400000000031690000000520990000055268000003332800000290840000022792100000114902700000078682000001282560000020205000000235440000025068700000098128000001497842000000017257630000011858000001668990000017875700000-1177000001775800000030188000000001733000003192100000141300000114400000034478000005270030000059440000092949000009889300000518200000631078000008776460000089600000408500000015137050000000154818300000172576300000.Other non-current financial assets5209900000Asset for current tax (net)1104900000Other non-current assets1803500000Other current financial assets2354400000Other current assets9812800000Lease liabilties120300000Other non-current financial liabilities53000000Lease liabilities106200000Other current financial liabilities412000000Other current liabilities877646000006786200000-15282800000-33107000000-203870000000870000000359360000001414280000004200000000-522700000014750000002200000000-348000009900000000-39890000003620400000439510000000-419300000530600000034452000000000000100000000517000006289000000002500000000000000000003901000000-2318200000-2607800000000000004767140000036503200000150300000200000595990000003000005058100000589550000005895500000600690000011902400000-12000000-1530000029000003600000910000011700000AuditedtrueS.R. BATLIBOI & ASSOCIATES LLPtrue2027-07-31