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INFRAPROJECTS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-202026-05-15INRLakhsQuarterlyFourth quarterSingle segmentEngineering, Procurement and Construction Contracts2026-05-2005:07:002026-05-2005:30:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2026-02-11https://capacite.in/wp-content/uploads/2026/04/Draft-RPT-Policy-1.pdffalsefalseThere is No default on Loans and Debt Securities.2026-01-012026-03-31AuditedStandalone599859000011600005999750000200005200029091900010538000488061000253412000265140000208583200053939540006057960000605796000-12618100027936200015318100004526150000000452615000-5396000447219000846040000105.355.35005.355.352025-04-012026-03-31AuditedStandalone22356544000183871000225404150007980333000581316000-1464300018221230009634780009778800007868872000201793590002361056000023610560003431330002592150006023480000175870800000001758708000-151050001743603000846040000101784337700020.7920.790020.7920.79Construction Expense1627733000Other Expenses458099000Construction Expense6271240000Other Expenses15976320006363487000316461000001885500013515000007159800068013400003918970001143629000030546520001091059900012876290000103924730009015530007241560000124434500013262527000114315170002598167300039630100037288573000846040000178433770001868941700018689417000128658700000014336040002720191000789700071056100003438649000343107000045660000078871930008343793000495025000122698880002606718000122381000161520000015160507000001859915600037288573000Other financial assets391897000Right-of-use assets112162000Contract assets2451450000Other non-current assets491040000Other financial assets1244345000Contract assets10274633000Other current assets1156884000Contract liabilities877642000Lease liabilities70050000Other financial liabilities485912000Lease liabilities44364000Other financial liabilities450661000Other current liabilities328894000Contract liabilities2277824000963478000-407751000-7309220000000-198219900003500380000009778800000740700009271850000-872000000-21680000057057000000672646000303370200000-10782900069013600002235737000000000003422500017483560002506500000000000000-11706700040224000000009218400000-1528588000000000001836890000128689000051271000093119800000-4324690002746800000274680000626873000901553000a. Remeasurements gains/(losses) on defined benefit plans-7211000b. Income tax on (a) above1815000-5396000a. Remeasurements gains/(losses) on defined benefit plans-20185000b. Income tax on (a) above5080000-151050000000-5396000-15105000CAPACIT'E INFRAPROJECTS LIMITED******CAPACITE-E-GOVERNANCE JV******JOINT VENTUREAny other transactionAdvances given for Material/services2000000000Approved292740007002600099300000CAPACIT'E INFRAPROJECTS LIMITED******CIL MMEPL EKATHA PRIVATE LIMITED******SUBSIDIARY COMPANYAny other transactionProject Management Services150000000Approved574990002133900027169000CAPACIT'E INFRAPROJECTS LIMITED******CAPACITE VIRAJ AOP******JOINT VENTUREAny other transactionReimbursement of Expenses10000000Approved30000049210000On November 13, 2025, Omnibus Approval limit was increased to Rs. 100 lakhsCAPACIT'E INFRAPROJECTS LIMITED******CIL- SIPL JV******JOINT VENTURESale of goods or services2000000000Approved204899000257733000238009000The omnibus approval limits mentioned herein are aggreagte limits for all transactions.CAPACIT'E INFRAPROJECTS LIMITED******CIL- SIPL JV******JOINT VENTUREAny other transactionServices Rendered2000000000Approved59059000257733000238009000The omnibus approval limits mentioned herein are aggreagte limits for all transactions.CAPACIT'E INFRAPROJECTS LIMITED******CIL- SIPL JV******JOINT VENTUREPurchase of goods or services2000000000Approved837000257733000238009000The omnibus approval limits mentioned herein are aggreagte limits for all transactions.CAPACIT'E INFRAPROJECTS LIMITED******CIL- SIPL JV******JOINT VENTUREAny other transactionReimbursement of Expenses2000000000Approved43963000257733000238009000The omnibus approval limits mentioned herein are aggreagte limits for all transactions.CAPACIT'E INFRAPROJECTS LIMITED******TPL-CIL Construction LLP******ASSOCIATEAny other transactionConstruction Contract Revenue6000000000Approved900538000254830000143470000Shareholder's approval was obtained for ₹600 Crores via Postal Ballot on March 31, 2025 for FY 2025-26. The approval obtained are aggregate limits for all transactions.CAPACIT'E INFRAPROJECTS LIMITED******TPL-CIL Construction LLP******ASSOCIATEAny other transactionReimbursement of Expenses6000000000Approved10681000254830000143470000Shareholder's approval was obtained for ₹600 Crores via Postal Ballot on March 31, 2025 for FY 2025-26. The approval obtained are aggregate limits for all transactions.CAPACIT'E INFRAPROJECTS LIMITED******TPL-CIL Construction LLP******ASSOCIATEPurchase of goods or services6000000000Approved170088000254830000143470000Shareholder's approval was obtained for ₹600 Crores via Postal Ballot on March 31, 2025 for FY 2025-26. The approval obtained are aggregate limits for all transactions.CAPACIT'E INFRAPROJECTS LIMITED******CAPTECH TECHNOLOGIES PRIVATE LIMITED******Enterprise owned by or significantly influenced by Key Managerial Personnel or their relativesAny other transactionProfessional Fees10000000Approved84000031750001564000CAPACIT'E INFRAPROJECTS LIMITED******CAPACIT'E ENGINEERING PRIVATE LIMITED******Enterprise owned by or significantly influenced by Key Managerial Personnel or their relativesSale of goods or services250000000Approved2841900021689100027506000In the Audit Committee Meeting dated February 11, 2026, separate approvals of ₹2,500 lakhs each were obtained for sale of material and rendering of services. Previously, ₹2,500 lakhs was the collective limit for both the transactions.CAPACIT'E INFRAPROJECTS LIMITED******CAPACIT'E ENGINEERING PRIVATE LIMITED******Enterprise owned by or significantly influenced by Key Managerial Personnel or their relativesAny other transactionServices Rendered250000000Approved22477500021689100027506000In the Audit Committee Meeting dated February 11, 2026, separate approvals of ₹2,500 lakhs each were obtained for sale of material and rendering of services. Previously, ₹2,500 lakhs was the collective limit for both the transactions.CAPACIT'E INFRAPROJECTS LIMITED******CAPACIT'E ENGINEERING PRIVATE LIMITED******Enterprise owned by or significantly influenced by Key Managerial Personnel or their relativesPurchase of goods or services750000000Approved2439800021689100027506000The omnibus approval limits mentioned herein are aggreagte limits for all transactions.CAPACIT'E INFRAPROJECTS LIMITED******CAPACIT'E ENGINEERING PRIVATE LIMITED******Enterprise owned by or significantly influenced by Key Managerial Personnel or their relativesAny other transactionReimbursement of Expenses750000000Approved234700021689100027506000The omnibus approval limits mentioned herein are aggreagte limits for all transactions.CAPACIT'E INFRAPROJECTS LIMITED******CAPACIT'E ENGINEERING PRIVATE LIMITED******Enterprise owned by or significantly influenced by Key Managerial Personnel or their relativesAny other transactionTrnsfer from PPSL Capacite JV750000000Approved004100000The omnibus approval limits mentioned herein are aggreagte limits for all transactions.CIL MMEPL EKATHA PRIVATE LIMITED******MOHAN MUTHA EXPORTS PRIVATE LIMITED******Associate of Subsidiary CompanyAny other transactionSub-Contractor4560000000Approved161053500058108000120278000Shareholder's approval was taken on March 17, 2026 for ₹45600 lakhs for the period April 01, 2025 till March 31, 2027. The approval limit is aggregate of all transactions.CIL MMEPL EKATHA PRIVATE LIMITED******MOHAN MUTHA EXPORTS PRIVATE LIMITED******Associate of Subsidiary CompanyAny other transactionMaterial Supply4560000000Approved35200058108000120278000Shareholder's approval was taken on March 17, 2026 for ₹45600 lakhs for the period April 01, 2025 till March 31, 2027. The approval limit is aggregate of all transactions.CIL MMEPL EKATHA PRIVATE LIMITED******MOHAN MUTHA EXPORTS PRIVATE LIMITED******Associate of Subsidiary CompanyAny other transactionDesign & Engineering Consulting4560000000Approved54200058108000120278000Shareholder's approval was taken on March 17, 2026 for ₹45600 lakhs for the period April 01, 2025 till March 31, 2027. The approval limit is aggregate of all transactions.CIL MMEPL EKATHA PRIVATE LIMITED******MOHAN MUTHA EXPORTS PRIVATE LIMITED******Associate of Subsidiary CompanyAny other transactionReimbursement of Expenses4560000000Approved54800058108000120278000Shareholder's approval was taken on March 17, 2026 for ₹45600 lakhs for the period April 01, 2025 till March 31, 2027. The approval limit is aggregate of all transactions.CAPACIT'E INFRAPROJECTS LIMITED******SCC-CAPACIT'E (JV)******OTHERSAny other transactionServices Rendered620000000Approved1652850000167978000CAPACIT'E INFRAPROJECTS LIMITED******KATYAL VENTURES PRIVATE LIMITED******Enterprise owned by or significantly influenced by Key Managerial Personnel or their relativesInter-corporate deposit300000000Approved2650000000230000000The approval limit is aggregate of all transactions.CAPACIT'E INFRAPROJECTS LIMITED******MONITA MALHOTRA******Relative of DirectorAny other transactionRent Charges3000000Approved90000000CAPACIT'E INFRAPROJECTS LIMITED******SAKSHI ROHIT KATYAL******Relative of DirectorAny other transactionRent Charges2000000Approved49600000CAPACIT'E INFRAPROJECTS LIMITED******SAKSHI ROHIT KATYAL******Relative of DirectorRemuneration6500000Approved2156000740000CAPACIT'E INFRAPROJECTS LIMITED******ROHIT KATYAL******Executive ChairmanRemuneration24000000Approved1200000000CAPACIT'E INFRAPROJECTS LIMITED******ROHIT KATYAL******Executive ChairmanAny other transactionRepayment of Loan150000000Approved206290006262900042000000CAPACIT'E INFRAPROJECTS LIMITED******ROHIT KATYAL******Executive ChairmanInterest paid150000000Approved27510006262900042000000CAPACIT'E INFRAPROJECTS LIMITED******RAHUL KATYAL******Managing Director and Chief Executive OfficerRemuneration24000000Approved1200000000CAPACIT'E INFRAPROJECTS LIMITED******RAHUL KATYAL******Managing Director and Chief Executive OfficerLoan150000000Approved53400000053400000CAPACIT'E INFRAPROJECTS LIMITED******RAHUL KATYAL******Managing Director and Chief Executive OfficerInterest paid150000000Approved2515000053400000CAPACIT'E INFRAPROJECTS LIMITED******RAHUL KATYAL******Managing Director and Chief Executive OfficerAny other transactionRent Charges3200000Approved12150001820000CAPACIT'E INFRAPROJECTS LIMITED******SUBIR MALHOTRA******Whole Time DirectorRemuneration18000000Approved900000000CAPACIT'E INFRAPROJECTS LIMITED******SUBIR MALHOTRA******Whole Time DirectorLoan50000000Approved25000000025000000CAPACIT'E INFRAPROJECTS LIMITED******SUBIR MALHOTRA******Whole Time DirectorInterest paid50000000Approved1192000025000000CAPACIT'E INFRAPROJECTS LIMITED******ASUTOSH KATYAL******Relative of DirectorRemuneration6500000Approved219500000CAPACIT'E INFRAPROJECTS LIMITED******KATYAL VENTURES PRIVATE LIMITED******Enterprise owned by or significantly influenced by Key Managerial Personnel or their relativesInterest paid300000000Approved405800000The approval limit is aggregate of all transactions.3949686000AuditedQualified opinionFor M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration: 105047W/W101187true2027-07-31225404150002254041500020179359000201793590001758708000175870800020.7920.79372885730003728857300018599156000185991560001868941700018689417000Qualification on Trade ReceivableQualified opinionRepetitiveN.A.Management view : <br></br> The Group had long outstanding Trade Receivables of INR 1,155.93 Lakhs recoverable from one party which was written off as Bad debts/Provided as Expected Credit Loss Allowance in the earlier periods. The National Company Law Tribunal (NCLT), Amaravati Bench, had earlier admitted the said party into Corporate Insolvency Resolution Process (CIRP), and the Resolution Professional (RP) had approved an amount of INR 1,155.93 Lakhs against the Group's total claim of INR 1,583.14 Lakhs. Subsequently, the CIRP proceedings were withdrawn following a settlement between the said party and its creditors, rendering the Groups claim infructuous. During the current period, the NCLT, Amaravati Bench, readmitted the said party into CIRP and appointed an RP. The Group has resubmitted its claim to the RP and is confident of a favourable outcome based on prior approval of its claim. The Group had recorded the recovery of said receivables by giving effect in Other Income/Expected Credit Loss Allowance during the year ended March 31, 2024, based on future recoverability projections. <br></br> Further above note has been disclosed in SEBI LODR results.Refer point no. iQualification included by Auditor in Audit Report as per SEBI LODR: <br></br> As described in Note 6 to the Statement, trade receivables include INR 1,155.93 lakhs (Previous periods - INR 1,155.93 lakhs) in respect of one party which was earlier considered as Bad Debts / Provided as Expected Credit Loss Allowance, the Management had recorded recovery of the said receivable by giving effect in Other Income / Expected Credit Loss Allowance during the year ended March 31, 2024, based on future recoverability projections. In the absence of sufficient appropriate evidence about the recoverability of the said receivable, we are unable to comment on the recoverability and loss allowance, if any, required on such receivable. <br></br> The predecessor auditor had modified their opinion in respect of this matter for the quarter and financial year ended March 31, 2025. This matter was also modified in our review report for the quarter ended December 31, 2025.Mr. Rahul KatyalMr. Rajesh DasMr. Kartik RawalFor M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration: 105047W/W101187Mr. Vishit Jhaveri Partner M No. – 105562Mumbai2026-05-20