5391502026-01-012026-03-315391502026-03-315391502025-03-315391502025-04-012026-03-315391502026-01-012026-03-31in-capmkt:OtherExpenses1Member5391502025-04-012026-03-31in-capmkt:OtherExpenses1Member5391502026-03-31OtherNoncurrentFinancialAssetsDomain15391502026-03-31OtherNoncurrentAssetsDomain15391502026-03-31OtherCurrentFinancialAssetsDomain15391502026-03-31OtherCurrentAssetsDomain15391502026-03-31OtherNoncurrentFinancialLiabilitiesDomain15391502026-03-31OtherNoncurrentFinancialLiabilitiesDomain25391502026-03-31OtherNoncurrentLiabilitiesDomain15391502026-03-31OtherCurrentFinancialLiabilitiesDomain15391502026-03-31OtherCurrentFinancialLiabilitiesDomain25391502026-03-31OtherCurrentLiabilitiesDomain15391502026-01-012026-03-31in-capmkt:ReportableSegments1Member5391502026-01-012026-03-31in-capmkt:ReportableSegments2Member5391502026-01-012026-03-31in-capmkt:ReportableSegments3Member5391502025-04-012026-03-31in-capmkt:ReportableSegments1Member5391502025-04-012026-03-31in-capmkt:ReportableSegments2Member5391502025-04-012026-03-31in-capmkt:ReportableSegments3Member5391502026-01-012026-03-31in-capmkt:ReportableSegments1Member5391502026-01-012026-03-31in-capmkt:ReportableSegments2Member5391502026-01-012026-03-31in-capmkt:ReportableSegments3Member5391502025-04-012026-03-31in-capmkt:ReportableSegments1Member5391502025-04-012026-03-31in-capmkt:ReportableSegments2Member5391502025-04-012026-03-31in-capmkt:ReportableSegments3Member5391502026-01-012026-03-31in-capmkt:ReportableSegments1Member5391502026-03-31in-capmkt:ReportableSegments1Member5391502026-01-012026-03-31in-capmkt:ReportableSegments2Member5391502026-03-31in-capmkt:ReportableSegments2Member5391502026-01-012026-03-31in-capmkt:ReportableSegments3Member5391502026-03-31in-capmkt:ReportableSegments3Member5391502026-01-012026-03-31in-capmkt:ReportableSegments1Member5391502026-03-31in-capmkt:ReportableSegments1Member5391502026-01-012026-03-31in-capmkt:ReportableSegments2Member5391502026-03-31in-capmkt:ReportableSegments2Member5391502026-01-012026-03-31in-capmkt:ReportableSegments3Member5391502026-03-31in-capmkt:ReportableSegments3Member5391502026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15391502025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15391502026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares539150PNCINFRANOTLISTEDINE195J01029PNC INFRATECH LIMITEDMain BoardEquity2025-04-012026-03-312026-05-192026-05-09INRLakhsQuarterlyFourth quarterMulti segment2026-05-1912:30:002026-05-1915:55:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated16169829000414469000165842980001092831800000878486000137029500035228500015918160001512120000014630980008461700015477150003854570008468400047014100001077574000000010775740001056700010881410001078491000-9170001089058000-9170005130780005130.784.24.2004.24.2Notes: <BR> 1. The above consolidated results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 19, 2026. <BR> <BR> 2. The results for the quarter and year ended on March 31, 2026 are in compliance with Indian Accounting Standards (Ind-AS) notified by the Ministry of Corporate Affairs, read with SEBI Circular No HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30.01.2026 as amended and in terms of amendments made in SEBI (Listing Obligation and Disclosure Requirement) Regulations, 2015. These results have been subjected to audit by the Statutory Auditors of the Company. <BR> <BR> 3. Contract Revenue for the year ended on March 31, 2026 includes Rs. Nil (FY25 Rs. 51,575.54 Lakhs) towards arbitration claim in pursuance of Settlement Agreement and Rs. Nil (FY25 Rs.5,638.65 Lakhs) towards bonus. <BR> <BR> 4. The Government of India had notified The Code of Social Security 2020, Occupational Safety, Health and Working Condition Code 2020, Industrial Relation Code 2020 and the Code on Wages 2019 (collectively the Labour code) on November 21, 2025. The Ministry of Labour and Employment publish draft central rules and FAQ’s to enable assessment of the financial impact due to implementation of Labour Code. The company has evaluated the impact of increased Labour benefits/obligations arising from the implementation of Labour code based on actuarial valuation report provided by the Independent valuer and the company has recognised the financial impact on past services cost of gratuity and leave encashment of Rs.77.12 Lakhs in accordance with Ind AS 19-"Employee Benefit" and disclosed the same as an exceptional item in the financial results for the quarter and year ended March 31, 2026. The company is in process of evaluating other potential impact including those relating to the contract workforce, if any, that may arise once the central and state rules in this regards are notified. <BR> <BR> 5. The Company has disclosed infrastructure development including project construction & execution activity as primary segment. Segments have been identified taking into account the nature of work/services, risk, return and organisational structure. The Chief Operating Decision Maker (CODM) identified Road EPC, Water EPC and BOT (HAM, Toll & Annuity) as reportable segments. <BR> <BR> 6. The Board of Directors has recommended a dividend @ 30% i.e. Rs.0.60/- (Sixty Paisa) per equity share of Rs.2/- each for the financial year 2025-26 subject to approval of members in the ensuing Annual General Meeting. <BR> <BR> 7. During the financial year ended March 31, 2026, the Company along with its wholly owned subsidiary PNC Infra Holdings Limited, successfully completed the sale of its equity stake in all 12 Road Assets to Vertis Infrastructure Trust (formerly known as Highways Infrastructure Trust), an Infrastructure Investment Trust sponsored by affiliates of KKR & Co. Inc.. <BR> <BR> During Q4 FY26, the divestment of the 12th and final asset/SPV, PNC Challakere (Karnataka) Highways Private Limited, a HAM project, was completed on 27.03.2026 upon fulfilment of the stipulated Conditions Precedent. <BR> <BR> 8. The company has acquired 74% equity shares in an Unlisted Entity namely PW Infratech Private Limited and thereby it becomes direct subsidiary of the company with effect from May 07, 2025. <BR> <BR> <BR> <BR> <BR> <BR> <BR> <BR> <BR> <BR> <BR> <BR> <BR> 9. During this year, The company has incorporated two wholly owned subsidiaries, directly or indirectly: <BR> • PNC Renewable Energy Private Limited bearing Corporate Identification Number (CIN) U35105UP2025PTC234673, incorporated on October 13, 2025; and <BR> • PNC RE1 Private Limited bearing Corporate Identification Number (CIN) U35105UP2025PTC240153, incorporated on December 31, 2025. <BR> 10. The figures for the quarter ended March 31, 2026 and March 31, 2025 represents the difference between audited figures for the financial year and limited reviewed figures for the nine months period ended December 31, 2025 and December 31, 2024 respectively. <BR> <BR> 11. Figures for the previous periods have been regrouped / rearranged, wherever necessary. <BR> <BR> 12. The aforesaid audited consolidated financial results will be uploaded on the Company's website www.pncinfratech.com and will also be available on the website of BSE Limited www.bseindia.com and the National Stock Exchange of India Limited www.nseindia.com for the benefit of the shareholders and investors. <BR> <BR> <BR> For PNC Infratech Limited <BR> <BR> <BR> <BR> Place: Agra Chakresh Kumar Jain <BR> Date: May 19, 2026 Managing Director & CFO (DIN: 00086768) <BR> 2025-04-012026-03-31AuditedConsolidated53681016000141449100055095507000336551610000034985500005816697000122138100051606060004935239500057431120004923191000106663030001873877000477377000235125400008315049000000083150490007881300083938620008317737000-26880008396550000-26880005130780005130.786761996100032.4232.420032.4232.42Other Expenses1591816000Other Expenses516060600062792940003784600000640955000555400053460006000019235680005538912800048779000133428080007573881000076125850007871119000150913650008712686000136655680000824813000461655510009064282000628424180001385812280005130780006761996100068133039000-33750006812966400047342597000332238900050664986000197673700091269400053554417000416587900015713280006326826000789815400034868110001555084400011423960002039070001689714700070451564000138581228000Other non-current financial assets1923568000Other non-current assets13342808000Other current financial assets824813000Other current assets9064282000Lease Liabilities150765000Other non-current financial liabilities3171624000Other non-current liabilities912694000Lease Liabilities39270000Other current financial liabilities3447541000Other current liabilities1142396000Road12563028000Water2100807000Toll/Annuity1505994000Road40701480000Water5841583000Toll/Annuity71379530001616982900053681016000001616982900053681016000Road1208500000Water341161000Toll/Annuity869264000Road4173294000Water925316000Toll/Annuity50467090002418925000101453190001370296000581669700041446900014144910006341600002914131000Road35558850000Water20061833000Toll/Annuity829605450001385812280000138581228000Road13734627000Water5145251000Toll/Annuity5157168600070451564000070451564000Based on the "management approach" as defined in lnd AS 108 - operating segments, the Management evaluates the company's performance and allocates resources based on analysis of various performance indicators by business segments. Accordingly,information has been presented along these business segments. The accounting principles used in the preparation of the financial statements are consistently applied to record revenue and expenditure in individual segments.581669700099795500004146102400002860327000-52142000000-8396470000-762599400001221381000000-164190000500003760920000-5385000000-492319100078813000038079589000487458920000001957555000-8586860004592965100000571927400000000495574000032600760000000000000000000003760920000-8456213000-6651830000000000014171788000566263560005389900015392300058166970000517504000-47961583000-26971150000-2697115000114098010008712686000Items that will not be reclassified to Profit & Loss (Net of Taxes)1056700010567000Items that will not be reclassified to Profit & Loss (Net of Taxes)788130007881300000001056700078813000AuditedtrueNSBP & COMPANYtrue2027-04-30