5078782026-01-012026-03-315078782026-03-315078782025-03-315078782025-04-012026-03-315078782026-01-012026-03-31in-capmkt:OtherExpenses1Member5078782025-04-012026-03-31in-capmkt:OtherExpenses1Member5078782026-03-31OtherNoncurrentFinancialAssetsDomain15078782026-03-31OtherNoncurrentAssetsDomain15078782026-03-31OtherCurrentFinancialAssetsDomain15078782026-03-31OtherCurrentAssetsDomain15078782026-03-31OtherNoncurrentFinancialLiabilitiesDomain15078782026-03-31OtherCurrentFinancialLiabilitiesDomain15078782026-03-31OtherCurrentLiabilitiesDomain15078782026-03-31OtherCurrentLiabilitiesDomain25078782026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15078782025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15078782026-01-012026-03-31RelatedPartyTransactionDomain15078782025-12-31RelatedPartyTransactionDomain15078782026-03-31RelatedPartyTransactionDomain15078782026-01-012026-03-31RelatedPartyTransactionDomain25078782025-12-31RelatedPartyTransactionDomain25078782026-03-31RelatedPartyTransactionDomain25078782026-01-012026-03-31RelatedPartyTransactionDomain35078782025-12-31RelatedPartyTransactionDomain35078782026-03-31RelatedPartyTransactionDomain35078782026-01-012026-03-31RelatedPartyTransactionDomain45078782025-12-31RelatedPartyTransactionDomain45078782026-03-31RelatedPartyTransactionDomain45078782026-01-012026-03-31RelatedPartyTransactionDomain55078782025-12-31RelatedPartyTransactionDomain55078782026-03-31RelatedPartyTransactionDomain55078782026-01-012026-03-31RelatedPartyTransactionDomain65078782025-12-31RelatedPartyTransactionDomain65078782026-03-31RelatedPartyTransactionDomain65078782026-01-012026-03-31RelatedPartyTransactionDomain75078782025-12-31RelatedPartyTransactionDomain75078782026-03-31RelatedPartyTransactionDomain75078782026-01-012026-03-31RelatedPartyTransactionDomain85078782025-12-31RelatedPartyTransactionDomain85078782026-03-31RelatedPartyTransactionDomain85078782026-01-012026-03-31RelatedPartyTransactionDomain95078782025-12-31RelatedPartyTransactionDomain95078782026-03-31RelatedPartyTransactionDomain95078782026-01-012026-03-31RelatedPartyTransactionDomain105078782025-12-31RelatedPartyTransactionDomain105078782026-03-31RelatedPartyTransactionDomain105078782026-01-012026-03-31RelatedPartyTransactionDomain115078782025-12-31RelatedPartyTransactionDomain115078782026-03-31RelatedPartyTransactionDomain115078782026-01-012026-03-31RelatedPartyTransactionDomain125078782025-12-31RelatedPartyTransactionDomain125078782026-03-31RelatedPartyTransactionDomain125078782026-01-012026-03-31RelatedPartyTransactionDomain135078782025-12-31RelatedPartyTransactionDomain135078782026-03-31RelatedPartyTransactionDomain135078782026-01-012026-03-31RelatedPartyTransactionDomain145078782025-12-31RelatedPartyTransactionDomain145078782026-03-31RelatedPartyTransactionDomain145078782026-01-012026-03-31RelatedPartyTransactionDomain155078782025-12-31RelatedPartyTransactionDomain155078782026-03-31RelatedPartyTransactionDomain155078782026-01-012026-03-31RelatedPartyTransactionDomain165078782025-12-31RelatedPartyTransactionDomain165078782026-03-31RelatedPartyTransactionDomain165078782026-01-012026-03-31RelatedPartyTransactionDomain175078782025-12-31RelatedPartyTransactionDomain175078782026-03-31RelatedPartyTransactionDomain175078782026-01-012026-03-31RelatedPartyTransactionDomain185078782025-12-31RelatedPartyTransactionDomain185078782026-03-31RelatedPartyTransactionDomain185078782026-01-012026-03-31RelatedPartyTransactionDomain195078782025-12-31RelatedPartyTransactionDomain195078782026-03-31RelatedPartyTransactionDomain195078782026-01-012026-03-31RelatedPartyTransactionDomain205078782025-12-31RelatedPartyTransactionDomain205078782026-03-31RelatedPartyTransactionDomain205078782026-01-012026-03-31RelatedPartyTransactionDomain215078782025-12-31RelatedPartyTransactionDomain215078782026-03-31RelatedPartyTransactionDomain215078782026-01-012026-03-31RelatedPartyTransactionDomain225078782025-12-31RelatedPartyTransactionDomain225078782026-03-31RelatedPartyTransactionDomain225078782026-01-012026-03-31RelatedPartyTransactionDomain235078782025-12-31RelatedPartyTransactionDomain235078782026-03-31RelatedPartyTransactionDomain235078782026-01-012026-03-31RelatedPartyTransactionDomain245078782025-12-31RelatedPartyTransactionDomain245078782026-03-31RelatedPartyTransactionDomain245078782026-01-012026-03-31RelatedPartyTransactionDomain255078782025-12-31RelatedPartyTransactionDomain255078782026-03-31RelatedPartyTransactionDomain255078782026-01-012026-03-31RelatedPartyTransactionDomain265078782025-12-31RelatedPartyTransactionDomain265078782026-03-31RelatedPartyTransactionDomain265078782026-01-012026-03-31RelatedPartyTransactionDomain275078782025-12-31RelatedPartyTransactionDomain275078782026-03-31RelatedPartyTransactionDomain275078782026-01-012026-03-31RelatedPartyTransactionDomain285078782025-12-31RelatedPartyTransactionDomain285078782026-03-31RelatedPartyTransactionDomain285078782026-01-012026-03-31RelatedPartyTransactionDomain295078782025-12-31RelatedPartyTransactionDomain295078782026-03-31RelatedPartyTransactionDomain295078782026-01-012026-03-31RelatedPartyTransactionDomain305078782025-12-31RelatedPartyTransactionDomain305078782026-03-31RelatedPartyTransactionDomain305078782026-01-012026-03-31RelatedPartyTransactionDomain315078782025-12-31RelatedPartyTransactionDomain315078782026-03-31RelatedPartyTransactionDomain315078782026-01-012026-03-31RelatedPartyTransactionDomain325078782025-12-31RelatedPartyTransactionDomain325078782026-03-31RelatedPartyTransactionDomain325078782026-01-012026-03-31RelatedPartyTransactionDomain335078782025-12-31RelatedPartyTransactionDomain335078782026-03-31RelatedPartyTransactionDomain335078782026-01-012026-03-31RelatedPartyTransactionDomain345078782025-12-31RelatedPartyTransactionDomain345078782026-03-31RelatedPartyTransactionDomain345078782026-01-012026-03-31RelatedPartyTransactionDomain355078782025-12-31RelatedPartyTransactionDomain355078782026-03-31RelatedPartyTransactionDomain355078782026-01-012026-03-31RelatedPartyTransactionDomain365078782025-12-31RelatedPartyTransactionDomain365078782026-03-31RelatedPartyTransactionDomain365078782026-01-012026-03-31RelatedPartyTransactionDomain375078782025-12-31RelatedPartyTransactionDomain375078782026-03-31RelatedPartyTransactionDomain375078782026-01-012026-03-31RelatedPartyTransactionDomain385078782025-12-31RelatedPartyTransactionDomain385078782026-03-31RelatedPartyTransactionDomain385078782026-01-012026-03-31RelatedPartyTransactionDomain395078782025-12-31RelatedPartyTransactionDomain395078782026-03-31RelatedPartyTransactionDomain395078782026-01-012026-03-31RelatedPartyTransactionDomain405078782025-12-31RelatedPartyTransactionDomain405078782026-03-31RelatedPartyTransactionDomain405078782026-01-012026-03-31RelatedPartyTransactionDomain415078782025-12-31RelatedPartyTransactionDomain415078782026-03-31RelatedPartyTransactionDomain415078782026-01-012026-03-31RelatedPartyTransactionDomain425078782025-12-31RelatedPartyTransactionDomain425078782026-03-31RelatedPartyTransactionDomain425078782026-01-012026-03-31RelatedPartyTransactionDomain435078782025-12-31RelatedPartyTransactionDomain435078782026-03-31RelatedPartyTransactionDomain435078782026-01-012026-03-31RelatedPartyTransactionDomain445078782025-12-31RelatedPartyTransactionDomain445078782026-03-31RelatedPartyTransactionDomain445078782026-01-012026-03-31RelatedPartyTransactionDomain455078782025-12-31RelatedPartyTransactionDomain455078782026-03-31RelatedPartyTransactionDomain455078782026-01-012026-03-31RelatedPartyTransactionDomain465078782025-12-31RelatedPartyTransactionDomain465078782026-03-31RelatedPartyTransactionDomain465078782026-01-012026-03-31RelatedPartyTransactionDomain475078782025-12-31RelatedPartyTransactionDomain475078782026-03-31RelatedPartyTransactionDomain475078782026-01-012026-03-31RelatedPartyTransactionDomain485078782025-12-31RelatedPartyTransactionDomain485078782026-03-31RelatedPartyTransactionDomain485078782026-01-012026-03-31RelatedPartyTransactionDomain495078782025-12-31RelatedPartyTransactionDomain495078782026-03-31RelatedPartyTransactionDomain495078782026-01-012026-03-31RelatedPartyTransactionDomain505078782025-12-31RelatedPartyTransactionDomain505078782026-03-31RelatedPartyTransactionDomain505078782026-01-012026-03-31RelatedPartyTransactionDomain515078782025-12-31RelatedPartyTransactionDomain515078782026-03-31RelatedPartyTransactionDomain515078782026-01-012026-03-31RelatedPartyTransactionDomain525078782025-12-31RelatedPartyTransactionDomain525078782026-03-31RelatedPartyTransactionDomain525078782026-01-012026-03-31RelatedPartyTransactionDomain535078782025-12-31RelatedPartyTransactionDomain535078782026-03-31RelatedPartyTransactionDomain535078782026-01-012026-03-31RelatedPartyTransactionDomain545078782025-12-31RelatedPartyTransactionDomain545078782026-03-31RelatedPartyTransactionDomain545078782026-01-012026-03-31RelatedPartyTransactionDomain555078782025-12-31RelatedPartyTransactionDomain555078782026-03-31RelatedPartyTransactionDomain555078782026-01-012026-03-31RelatedPartyTransactionDomain565078782025-12-31RelatedPartyTransactionDomain565078782026-03-31RelatedPartyTransactionDomain565078782026-01-012026-03-31RelatedPartyTransactionDomain575078782025-12-31RelatedPartyTransactionDomain575078782026-03-31RelatedPartyTransactionDomain575078782026-01-012026-03-31RelatedPartyTransactionDomain585078782025-12-31RelatedPartyTransactionDomain585078782026-03-31RelatedPartyTransactionDomain585078782026-01-012026-03-31RelatedPartyTransactionDomain595078782025-12-31RelatedPartyTransactionDomain595078782026-03-31RelatedPartyTransactionDomain595078782026-01-012026-03-31RelatedPartyTransactionDomain605078782025-12-31RelatedPartyTransactionDomain605078782026-03-31RelatedPartyTransactionDomain605078782026-01-012026-03-31RelatedPartyTransactionDomain615078782025-12-31RelatedPartyTransactionDomain615078782026-03-31RelatedPartyTransactionDomain615078782026-01-012026-03-31RelatedPartyTransactionDomain625078782025-12-31RelatedPartyTransactionDomain625078782026-03-31RelatedPartyTransactionDomain625078782026-01-012026-03-31RelatedPartyTransactionDomain635078782025-12-31RelatedPartyTransactionDomain635078782026-03-31RelatedPartyTransactionDomain635078782026-01-012026-03-31RelatedPartyTransactionDomain645078782025-12-31RelatedPartyTransactionDomain645078782026-03-31RelatedPartyTransactionDomain645078782026-01-012026-03-31RelatedPartyTransactionDomain655078782025-12-31RelatedPartyTransactionDomain655078782026-03-31RelatedPartyTransactionDomain655078782026-01-012026-03-31RelatedPartyTransactionDomain665078782025-12-31RelatedPartyTransactionDomain665078782026-03-31RelatedPartyTransactionDomain665078782026-01-012026-03-31RelatedPartyTransactionDomain675078782025-12-31RelatedPartyTransactionDomain675078782026-03-31RelatedPartyTransactionDomain675078782026-01-012026-03-31RelatedPartyTransactionDomain685078782025-12-31RelatedPartyTransactionDomain685078782026-03-31RelatedPartyTransactionDomain685078782026-01-012026-03-31RelatedPartyTransactionDomain695078782025-12-31RelatedPartyTransactionDomain695078782026-03-31RelatedPartyTransactionDomain695078782026-01-012026-03-31RelatedPartyTransactionDomain705078782025-12-31RelatedPartyTransactionDomain705078782026-03-31RelatedPartyTransactionDomain705078782026-01-012026-03-31RelatedPartyTransactionDomain715078782025-12-31RelatedPartyTransactionDomain715078782026-03-31RelatedPartyTransactionDomain715078782026-01-012026-03-31RelatedPartyTransactionDomain725078782025-12-31RelatedPartyTransactionDomain725078782026-03-31RelatedPartyTransactionDomain725078782026-01-012026-03-31RelatedPartyTransactionDomain735078782025-12-31RelatedPartyTransactionDomain735078782026-03-31RelatedPartyTransactionDomain735078782026-01-012026-03-31RelatedPartyTransactionDomain745078782025-12-31RelatedPartyTransactionDomain745078782026-03-31RelatedPartyTransactionDomain745078782026-01-012026-03-31RelatedPartyTransactionDomain755078782025-12-31RelatedPartyTransactionDomain755078782026-03-31RelatedPartyTransactionDomain755078782026-01-012026-03-31RelatedPartyTransactionDomain765078782025-12-31RelatedPartyTransactionDomain765078782026-03-31RelatedPartyTransactionDomain765078782026-01-012026-03-31RelatedPartyTransactionDomain775078782025-12-31RelatedPartyTransactionDomain775078782026-03-31RelatedPartyTransactionDomain775078782026-01-012026-03-31RelatedPartyTransactionDomain785078782025-12-31RelatedPartyTransactionDomain785078782026-03-31RelatedPartyTransactionDomain785078782026-01-012026-03-31RelatedPartyTransactionDomain795078782025-12-31RelatedPartyTransactionDomain795078782026-03-31RelatedPartyTransactionDomain795078782026-01-012026-03-31RelatedPartyTransactionDomain805078782025-12-31RelatedPartyTransactionDomain805078782026-03-31RelatedPartyTransactionDomain805078782026-01-012026-03-31RelatedPartyTransactionDomain815078782025-12-31RelatedPartyTransactionDomain815078782026-03-31RelatedPartyTransactionDomain815078782026-01-012026-03-31RelatedPartyTransactionDomain825078782025-12-31RelatedPartyTransactionDomain825078782026-03-31RelatedPartyTransactionDomain825078782026-01-012026-03-31RelatedPartyTransactionDomain835078782025-12-31RelatedPartyTransactionDomain835078782026-03-31RelatedPartyTransactionDomain835078782026-01-012026-03-31RelatedPartyTransactionDomain845078782025-12-31RelatedPartyTransactionDomain845078782026-03-31RelatedPartyTransactionDomain845078782026-01-012026-03-31RelatedPartyTransactionDomain855078782025-12-31RelatedPartyTransactionDomain855078782026-03-31RelatedPartyTransactionDomain855078782026-01-012026-03-31RelatedPartyTransactionDomain865078782025-12-31RelatedPartyTransactionDomain865078782026-03-31RelatedPartyTransactionDomain865078782026-01-012026-03-31RelatedPartyTransactionDomain875078782025-12-31RelatedPartyTransactionDomain875078782026-03-31RelatedPartyTransactionDomain875078782026-01-012026-03-31RelatedPartyTransactionDomain885078782025-12-31RelatedPartyTransactionDomain885078782026-03-31RelatedPartyTransactionDomain885078782026-01-012026-03-31RelatedPartyTransactionDomain895078782025-12-31RelatedPartyTransactionDomain895078782026-03-31RelatedPartyTransactionDomain895078782026-01-012026-03-31RelatedPartyTransactionDomain905078782025-12-31RelatedPartyTransactionDomain905078782026-03-31RelatedPartyTransactionDomain905078782026-01-012026-03-31RelatedPartyTransactionDomain915078782025-12-31RelatedPartyTransactionDomain915078782026-03-31RelatedPartyTransactionDomain915078782026-01-012026-03-31RelatedPartyTransactionDomain925078782025-12-31RelatedPartyTransactionDomain925078782026-03-31RelatedPartyTransactionDomain925078782026-01-012026-03-31RelatedPartyTransactionDomain935078782025-12-31RelatedPartyTransactionDomain935078782026-03-31RelatedPartyTransactionDomain935078782026-01-012026-03-31RelatedPartyTransactionDomain945078782025-12-31RelatedPartyTransactionDomain945078782026-03-31RelatedPartyTransactionDomain945078782026-01-012026-03-31RelatedPartyTransactionDomain955078782025-12-31RelatedPartyTransactionDomain955078782026-03-31RelatedPartyTransactionDomain955078782026-01-012026-03-31RelatedPartyTransactionDomain965078782025-12-31RelatedPartyTransactionDomain965078782026-03-31RelatedPartyTransactionDomain965078782026-01-012026-03-31RelatedPartyTransactionDomain975078782025-12-31RelatedPartyTransactionDomain975078782026-03-31RelatedPartyTransactionDomain975078782026-01-012026-03-31RelatedPartyTransactionDomain985078782025-12-31RelatedPartyTransactionDomain985078782026-03-31RelatedPartyTransactionDomain985078782026-01-012026-03-31RelatedPartyTransactionDomain995078782025-12-31RelatedPartyTransactionDomain995078782026-03-31RelatedPartyTransactionDomain995078782026-01-012026-03-31RelatedPartyTransactionDomain1005078782025-12-31RelatedPartyTransactionDomain1005078782026-03-31RelatedPartyTransactionDomain1005078782026-01-012026-03-31RelatedPartyTransactionDomain1015078782025-12-31RelatedPartyTransactionDomain1015078782026-03-31RelatedPartyTransactionDomain1015078782026-01-012026-03-31RelatedPartyTransactionDomain1025078782025-12-31RelatedPartyTransactionDomain1025078782026-03-31RelatedPartyTransactionDomain1025078782026-01-012026-03-31RelatedPartyTransactionDomain1035078782025-12-31RelatedPartyTransactionDomain1035078782026-03-31RelatedPartyTransactionDomain1035078782026-01-012026-03-31RelatedPartyTransactionDomain1045078782025-12-31RelatedPartyTransactionDomain1045078782026-03-31RelatedPartyTransactionDomain1045078782026-01-012026-03-31RelatedPartyTransactionDomain1055078782025-12-31RelatedPartyTransactionDomain1055078782026-03-31RelatedPartyTransactionDomain1055078782026-01-012026-03-31RelatedPartyTransactionDomain1065078782025-12-31RelatedPartyTransactionDomain1065078782026-03-31RelatedPartyTransactionDomain1065078782026-01-012026-03-31RelatedPartyTransactionDomain1075078782025-12-31RelatedPartyTransactionDomain1075078782026-03-31RelatedPartyTransactionDomain1075078782026-01-012026-03-31RelatedPartyTransactionDomain1085078782025-12-31RelatedPartyTransactionDomain1085078782026-03-31RelatedPartyTransactionDomain1085078782026-01-012026-03-31RelatedPartyTransactionDomain1095078782025-12-31RelatedPartyTransactionDomain1095078782026-03-31RelatedPartyTransactionDomain1095078782026-01-012026-03-31RelatedPartyTransactionDomain1105078782025-12-31RelatedPartyTransactionDomain1105078782026-03-31RelatedPartyTransactionDomain1105078782026-01-012026-03-31RelatedPartyTransactionDomain1115078782025-12-31RelatedPartyTransactionDomain1115078782026-03-31RelatedPartyTransactionDomain1115078782026-01-012026-03-31RelatedPartyTransactionDomain1125078782025-12-31RelatedPartyTransactionDomain1125078782026-03-31RelatedPartyTransactionDomain1125078782026-01-012026-03-31RelatedPartyTransactionDomain1135078782025-12-31RelatedPartyTransactionDomain1135078782026-03-31RelatedPartyTransactionDomain1135078782026-01-012026-03-31RelatedPartyTransactionDomain1145078782025-12-31RelatedPartyTransactionDomain1145078782026-03-31RelatedPartyTransactionDomain1145078782026-01-012026-03-31RelatedPartyTransactionDomain1155078782025-12-31RelatedPartyTransactionDomain1155078782026-03-31RelatedPartyTransactionDomain1155078782026-01-012026-03-31RelatedPartyTransactionDomain1165078782025-12-31RelatedPartyTransactionDomain1165078782026-03-31RelatedPartyTransactionDomain1165078782026-01-012026-03-31RelatedPartyTransactionDomain1175078782025-12-31RelatedPartyTransactionDomain1175078782026-03-31RelatedPartyTransactionDomain1175078782026-01-012026-03-31RelatedPartyTransactionDomain1185078782025-12-31RelatedPartyTransactionDomain1185078782026-03-31RelatedPartyTransactionDomain1185078782026-01-012026-03-31RelatedPartyTransactionDomain1195078782025-12-31RelatedPartyTransactionDomain1195078782026-03-31RelatedPartyTransactionDomain1195078782026-01-012026-03-31RelatedPartyTransactionDomain1205078782025-12-31RelatedPartyTransactionDomain1205078782026-03-31RelatedPartyTransactionDomain1205078782026-01-012026-03-31RelatedPartyTransactionDomain1215078782025-12-31RelatedPartyTransactionDomain1215078782026-03-31RelatedPartyTransactionDomain1215078782026-01-012026-03-31RelatedPartyTransactionDomain1225078782025-12-31RelatedPartyTransactionDomain1225078782026-03-31RelatedPartyTransactionDomain1225078782026-01-012026-03-31RelatedPartyTransactionDomain1235078782025-12-31RelatedPartyTransactionDomain1235078782026-03-31RelatedPartyTransactionDomain1235078782026-01-012026-03-31RelatedPartyTransactionDomain1245078782025-12-31RelatedPartyTransactionDomain1245078782026-03-31RelatedPartyTransactionDomain1245078782026-01-012026-03-31RelatedPartyTransactionDomain1255078782025-12-31RelatedPartyTransactionDomain1255078782026-03-31RelatedPartyTransactionDomain1255078782026-01-012026-03-31RelatedPartyTransactionDomain1265078782025-12-31RelatedPartyTransactionDomain1265078782026-03-31RelatedPartyTransactionDomain1265078782026-01-012026-03-31RelatedPartyTransactionDomain1275078782025-12-31RelatedPartyTransactionDomain1275078782026-03-31RelatedPartyTransactionDomain1275078782026-01-012026-03-31RelatedPartyTransactionDomain1285078782025-12-31RelatedPartyTransactionDomain1285078782026-03-31RelatedPartyTransactionDomain1285078782026-01-012026-03-31RelatedPartyTransactionDomain1295078782025-12-31RelatedPartyTransactionDomain1295078782026-03-31RelatedPartyTransactionDomain1295078782026-01-012026-03-31RelatedPartyTransactionDomain1305078782025-12-31RelatedPartyTransactionDomain1305078782026-03-31RelatedPartyTransactionDomain1305078782026-01-012026-03-31RelatedPartyTransactionDomain1315078782025-12-31RelatedPartyTransactionDomain1315078782026-03-31RelatedPartyTransactionDomain1315078782026-01-012026-03-31RelatedPartyTransactionDomain1325078782025-12-31RelatedPartyTransactionDomain1325078782026-03-31RelatedPartyTransactionDomain1325078782026-01-012026-03-31RelatedPartyTransactionDomain1335078782025-12-31RelatedPartyTransactionDomain1335078782026-03-31RelatedPartyTransactionDomain1335078782026-01-012026-03-31RelatedPartyTransactionDomain1345078782025-12-31RelatedPartyTransactionDomain1345078782026-03-31RelatedPartyTransactionDomain1345078782026-01-012026-03-31RelatedPartyTransactionDomain1355078782025-12-31RelatedPartyTransactionDomain1355078782026-03-31RelatedPartyTransactionDomain1355078782026-01-012026-03-31RelatedPartyTransactionDomain1365078782025-12-31RelatedPartyTransactionDomain1365078782026-03-31RelatedPartyTransactionDomain1365078782026-01-012026-03-31RelatedPartyTransactionDomain1375078782025-12-31RelatedPartyTransactionDomain1375078782026-03-31RelatedPartyTransactionDomain1375078782026-01-012026-03-31RelatedPartyTransactionDomain1385078782025-12-31RelatedPartyTransactionDomain1385078782026-03-31RelatedPartyTransactionDomain1385078782026-01-012026-03-31RelatedPartyTransactionDomain1395078782025-12-31RelatedPartyTransactionDomain1395078782026-03-31RelatedPartyTransactionDomain1395078782026-01-012026-03-31RelatedPartyTransactionDomain1405078782025-12-31RelatedPartyTransactionDomain1405078782026-03-31RelatedPartyTransactionDomain1405078782026-01-012026-03-31RelatedPartyTransactionDomain1415078782025-12-31RelatedPartyTransactionDomain1415078782026-03-31RelatedPartyTransactionDomain1415078782026-01-012026-03-31RelatedPartyTransactionDomain1425078782025-12-31RelatedPartyTransactionDomain1425078782026-03-31RelatedPartyTransactionDomain1425078782026-01-012026-03-31RelatedPartyTransactionDomain1435078782025-12-31RelatedPartyTransactionDomain1435078782026-03-31RelatedPartyTransactionDomain1435078782026-01-012026-03-31RelatedPartyTransactionDomain1445078782025-12-31RelatedPartyTransactionDomain1445078782026-03-31RelatedPartyTransactionDomain1445078782026-01-012026-03-31RelatedPartyTransactionDomain1455078782025-12-31RelatedPartyTransactionDomain1455078782026-03-31RelatedPartyTransactionDomain1455078782026-01-012026-03-31RelatedPartyTransactionDomain1465078782025-12-31RelatedPartyTransactionDomain1465078782026-03-31RelatedPartyTransactionDomain1465078782026-01-012026-03-31RelatedPartyTransactionDomain1475078782025-12-31RelatedPartyTransactionDomain1475078782026-03-31RelatedPartyTransactionDomain1475078782026-01-012026-03-31RelatedPartyTransactionDomain1485078782025-12-31RelatedPartyTransactionDomain1485078782026-03-31RelatedPartyTransactionDomain1485078782026-01-012026-03-31RelatedPartyTransactionDomain1495078782025-12-31RelatedPartyTransactionDomain1495078782026-03-31RelatedPartyTransactionDomain1495078782026-01-012026-03-31RelatedPartyTransactionDomain1505078782025-12-31RelatedPartyTransactionDomain1505078782026-03-31RelatedPartyTransactionDomain1505078782026-01-012026-03-31RelatedPartyTransactionDomain1515078782025-12-31RelatedPartyTransactionDomain1515078782026-03-31RelatedPartyTransactionDomain1515078782026-01-012026-03-31RelatedPartyTransactionDomain1525078782025-12-31RelatedPartyTransactionDomain1525078782026-03-31RelatedPartyTransactionDomain1525078782026-01-012026-03-31RelatedPartyTransactionDomain1535078782025-12-31RelatedPartyTransactionDomain1535078782026-03-31RelatedPartyTransactionDomain1535078782026-01-012026-03-31RelatedPartyTransactionDomain1545078782025-12-31RelatedPartyTransactionDomain1545078782026-03-31RelatedPartyTransactionDomain1545078782026-01-012026-03-31RelatedPartyTransactionDomain1555078782025-12-31RelatedPartyTransactionDomain1555078782026-03-31RelatedPartyTransactionDomain1555078782026-01-012026-03-31RelatedPartyTransactionDomain1565078782025-12-31RelatedPartyTransactionDomain1565078782026-03-31RelatedPartyTransactionDomain1565078782026-01-012026-03-31RelatedPartyTransactionDomain1575078782025-12-31RelatedPartyTransactionDomain1575078782026-03-31RelatedPartyTransactionDomain1575078782026-01-012026-03-31RelatedPartyTransactionDomain1585078782025-12-31RelatedPartyTransactionDomain1585078782026-03-31RelatedPartyTransactionDomain1585078782026-01-012026-03-31RelatedPartyTransactionDomain1595078782025-12-31RelatedPartyTransactionDomain1595078782026-03-31RelatedPartyTransactionDomain1595078782026-01-012026-03-31RelatedPartyTransactionDomain1605078782025-12-31RelatedPartyTransactionDomain1605078782026-03-31RelatedPartyTransactionDomain1605078782026-01-012026-03-31RelatedPartyTransactionDomain1615078782025-12-31RelatedPartyTransactionDomain1615078782026-03-31RelatedPartyTransactionDomain1615078782026-01-012026-03-31RelatedPartyTransactionDomain1625078782025-12-31RelatedPartyTransactionDomain1625078782026-03-31RelatedPartyTransactionDomain1625078782026-01-012026-03-31RelatedPartyTransactionDomain1635078782025-12-31RelatedPartyTransactionDomain1635078782026-03-31RelatedPartyTransactionDomain1635078782026-01-012026-03-31RelatedPartyTransactionDomain1645078782025-12-31RelatedPartyTransactionDomain1645078782026-03-31RelatedPartyTransactionDomain1645078782026-01-012026-03-31RelatedPartyTransactionDomain1655078782025-12-31RelatedPartyTransactionDomain1655078782026-03-31RelatedPartyTransactionDomain1655078782026-01-012026-03-31RelatedPartyTransactionDomain1665078782025-12-31RelatedPartyTransactionDomain1665078782026-03-31RelatedPartyTransactionDomain1665078782026-01-012026-03-31RelatedPartyTransactionDomain1675078782025-12-31RelatedPartyTransactionDomain1675078782026-03-31RelatedPartyTransactionDomain1675078782026-01-012026-03-31RelatedPartyTransactionDomain1685078782025-12-31RelatedPartyTransactionDomain1685078782026-03-31RelatedPartyTransactionDomain1685078782026-01-012026-03-31RelatedPartyTransactionDomain1695078782025-12-31RelatedPartyTransactionDomain1695078782026-03-31RelatedPartyTransactionDomain1695078782026-01-012026-03-31RelatedPartyTransactionDomain1705078782025-12-31RelatedPartyTransactionDomain1705078782026-03-31RelatedPartyTransactionDomain1705078782026-01-012026-03-31RelatedPartyTransactionDomain1715078782025-12-31RelatedPartyTransactionDomain1715078782026-03-31RelatedPartyTransactionDomain1715078782026-01-012026-03-31RelatedPartyTransactionDomain1725078782025-12-31RelatedPartyTransactionDomain1725078782026-03-31RelatedPartyTransactionDomain1725078782026-01-012026-03-31RelatedPartyTransactionDomain1735078782025-12-31RelatedPartyTransactionDomain1735078782026-03-31RelatedPartyTransactionDomain1735078782026-01-012026-03-31RelatedPartyTransactionDomain1745078782025-12-31RelatedPartyTransactionDomain1745078782026-03-31RelatedPartyTransactionDomain1745078782026-01-012026-03-31RelatedPartyTransactionDomain1755078782025-12-31RelatedPartyTransactionDomain1755078782026-03-31RelatedPartyTransactionDomain1755078782026-01-012026-03-31RelatedPartyTransactionDomain1765078782025-12-31RelatedPartyTransactionDomain1765078782026-03-31RelatedPartyTransactionDomain1765078782026-01-012026-03-31RelatedPartyTransactionDomain1775078782025-12-31RelatedPartyTransactionDomain1775078782026-03-31RelatedPartyTransactionDomain1775078782026-01-012026-03-31RelatedPartyTransactionDomain1785078782025-12-31RelatedPartyTransactionDomain1785078782026-03-31RelatedPartyTransactionDomain1785078782026-01-012026-03-31RelatedPartyTransactionDomain1795078782025-12-31RelatedPartyTransactionDomain1795078782026-03-31RelatedPartyTransactionDomain1795078782026-01-012026-03-31RelatedPartyTransactionDomain1805078782025-12-31RelatedPartyTransactionDomain1805078782026-03-31RelatedPartyTransactionDomain1805078782026-01-012026-03-31RelatedPartyTransactionDomain1815078782025-12-31RelatedPartyTransactionDomain1815078782026-03-31RelatedPartyTransactionDomain1815078782026-01-012026-03-31RelatedPartyTransactionDomain1825078782025-12-31RelatedPartyTransactionDomain1825078782026-03-31RelatedPartyTransactionDomain1825078782026-01-012026-03-31RelatedPartyTransactionDomain1835078782025-12-31RelatedPartyTransactionDomain1835078782026-03-31RelatedPartyTransactionDomain1835078782026-01-012026-03-31AuditorDomain15078782026-01-012026-03-31in-capmkt:AuditedMember5078782026-03-31in-capmkt:AuditedMember5078782026-01-012026-03-31in-capmkt:AdjustedMember5078782026-03-31in-capmkt:AdjustedMember5078782026-01-012026-03-31AuditQualification15078782026-01-012026-03-31AuditQualification25078782026-01-012026-03-31AuditQualification35078782026-01-012026-03-31AuditQualification45078782026-01-012026-03-31AuditQualification55078782026-01-012026-03-31AuditQualification65078782026-01-012026-03-31AuditQualification75078782026-01-012026-03-31AuditQualification85078782026-01-012026-03-31AuditQualification95078782026-01-012026-03-31AuditQualification105078782026-01-012026-03-31AuditQualification115078782026-01-012026-03-31AuditQualification125078782026-01-012026-03-31AuditQualification135078782026-01-012026-03-31AuditQualification145078782026-01-012026-03-31AuditQualification15iso4217:INRiso4217:INRxbrli:shares507878UNITECHNOTLISTEDINE694A01020Unitech LimitedMain BoardEquity2025-04-012026-03-312026-05-282026-05-22INRLakhsQuarterlyFourth quarterSingle segmentReal Estate Development and Related Activities2026-05-2812:00:002026-05-2814:00:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2025-02-13https://www.unitechgroup.com/investor-relations/policy-related-party-transactions.aspfalsetrue2026-01-012026-03-31AuditedStandalone10349730001083460001143319000878990000004655300032034260007686000572380004193893000-30505740000-30505740000000-30505740000000-3050574000984000-304959000052326020002-1.16-1.1600-1.16-1.162025-04-012026-03-31AuditedStandalone34098840003929600003802844000287510800000197909000152095800002981300021145800018523868000-14721024000-3179492000-179005160000000-179005160000000-1790051600010204000-1789031200052326020002-62196868000-6.84-6.8400-6.84-6.84Other Expenses57238000Other Expenses211458000154575000011024300005944000000158840630000225160003485150001625509400081800016526674000625179600003699645000136483700046072300045672580000495604600056153831000119956200084385913000147991102000001645177760005232602000-62196868000-56964266000-5696426600035009000000367000353760004000031000004035407000510252080000875701300087570130008353884600014332106700074115557000100110000021744663500000221482042000164517776000Other Financial Assets348515000Other non current assets818000Other current financial assets4956046000Other current assets84385913000Other financial liabilities367000Other current financial liabilities83538846000Other current liabilities74115557000Provisions, current0152095800000-457982000044433090000000-3910955000000298130000-537642000100000000168280006160001707260000000150630003179228000017816900000-83616000000807910000-16440700000000000028006000000000000000028305400032240200000616000146065000001580230000000000000000000-63840000-638400024305230002424139000Items that will not be reclassified to profit or loss984000984000Items that will not be reclassified to profit or loss1020400010204000000098400010204000Unitech Limited******Aditya Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-12000761700000761688000Unitech Limited******Amarprem Estates Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA05714800057148000Unitech Limited******Arcadia Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA075000007500000Unitech Limited******Abohar Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0327000327000Unitech Limited******Akola Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-5900014400085000Unitech Limited******Algoa Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-10009500094000Unitech Limited******Aller Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-5900014900090000Unitech Limited******Amur Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-65000471000406000Unitech Limited******Andes Estates Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0237000237000Unitech Limited******Askot Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0287000287000Unitech Limited******Alor Golf Course Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-82000820000Unitech Limited******Alor Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-85000188000103000Unitech Limited******Amaro Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-59000191000132000Unitech Limited******Bengal Unitech Universal Infrastructure Private Limited******Subsidiary CompanyAny other transactionAdvance Taken400000000Approved-13385500016866800001552825000Unitech Limited******Bengal Unitech Universal Town space Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-6000299000293000Unitech Limited******Broomfield Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-25000287000262000Unitech Limited******Bynar Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0153000153000Unitech Limited******Cape Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0296000296000Unitech Limited******Clarence Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-6000254000248000Unitech Limited******Cordia Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0198000198000Unitech Limited******Croton Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA062180006218000Unitech Limited******Coleus Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA037490003749000Unitech Limited******Cardus Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0260000260000Unitech Limited******Clover Projects Pvt. Limited******Subsidiary CompanyAny other transactionAdvance TakenNA02600026000Unitech Limited******Deoria Properties Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-1500094570009442000Unitech Limited******Dhruva Realty Projects Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0719000719000Unitech Limited******Drass Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA09800098000Unitech Limited******Deoria Realty Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA018970001897000Unitech Limited******Dantas Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0680000680000Unitech Limited******Dibang Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0565000565000Unitech Limited******Devon Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0117000117000Unitech Limited******Dhaulagiri Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0107000107000Unitech Limited******Erica Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0214000214000Unitech Limited******Elbrus Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA025080002508000Unitech Limited******Elbrus Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA073240007324000Unitech Limited******Flores Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0247000247000Unitech Limited******Flores Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-160800016080000Unitech Limited******Global Perspectives Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-11000310556000310545000Unitech Limited******Greenwood Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0374000374000Unitech Limited******Grandeur Real Tech Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA082060008206000Unitech Limited******Havelock Realtors Limited******Subsidiary CompanyAny other transactionAdvance TakenNA08900089000Unitech Limited******Harsil Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA06400064000Unitech Limited******Havelock Estates Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA019860001986000Unitech Limited******Halley Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-6000263000257000Unitech Limited******Hassan Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-1000183000182000Unitech Limited******Halley Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0183000183000Unitech Limited******Jorhat Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA05000050000Unitech Limited******Jalore Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA09700097000Unitech Limited******Konar Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA01041600010416000Unitech Limited******Kerria Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0149000149000Unitech Limited******Landscape Builders Limited******Subsidiary CompanyAny other transactionAdvance TakenNA01318800013188000Unitech Limited******Lavender Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0168000168000Unitech Limited******Masla Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-10001333600013335000Unitech Limited******Medlar Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-10005254400052543000Unitech Limited******Moore Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-6000537000531000Unitech Limited******Manas Realty Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-4770004576200045285000Unitech Limited******Mansar Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-6000892000886000Unitech Limited******Medwyn Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0176000176000Unitech Limited******Madison Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0389000389000Unitech Limited******Moonstone Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0148867000148867000Unitech Limited******New India Construction Co Limited******Subsidiary CompanyAny other transactionAdvance TakenNA01900300019003000Unitech Limited******Nacre Gardens Hyderabad Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0645037000645037000Unitech Limited******Onega Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA013730001373000Unitech Limited******Plassey Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-9000181000172000Unitech Limited******Primrose Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0178000178000Unitech Limited******Purus Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0925000925000Unitech Limited******Purus Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0554000554000Unitech Limited******Quadrangle Estates Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0216000216000Unitech Limited******QnS Facility Management Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA4555000974150000978705000Unitech Limited******Robinia Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0214000214000Unitech Limited******Rhine Infrastructures Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA07600076000Unitech Limited******Supernal Corrugation (India) Limited******Subsidiary CompanyAny other transactionAdvance TakenNA02959500029595000Unitech Limited******Sanyog Builders Limited******Subsidiary CompanyAny other transactionAdvance TakenNA11100077000188000Unitech Limited******Sankoo Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-1000557000556000Unitech Limited******Sublime Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-3000352000349000Unitech Limited******Simpson Estates Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0222000222000Unitech Limited******Sanyog Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA02600026000Unitech Limited******Sublime Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-30003216600032163000Unitech Limited******Sandwood Builders & Developers Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0238000238000Unitech Limited******Tabas Estates Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-1000391000390000Unitech Limited******Unitech Builders Limited******Subsidiary CompanyAny other transactionAdvance TakenNA02008200020082000Unitech Limited******Unitech Industries Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-100061780006177000Unitech Limited******Unitech Business Park Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-650009493500094870000Unitech Limited******Unitech Developers & Hotels Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-100005699200056982000Unitech Limited******Unitech Real Estate Builders Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-70007870700078700000Unitech Limited******Unitech Agra Hi Tech Township Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-140004789100047877000Unitech Limited******Unitech Infra Properties Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0164000164000Unitech Limited******Unitech Buildwell Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA063470006347000Unitech Limited******Unitech Hospitality Services Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-5821000323825000318004000Unitech Limited******Unitech Realty Developers Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-80006303400063026000Unitech Limited******Unitech Hyderabad Projects Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-600070840007078000Unitech Limited******Unitech High Vision Projects Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-90002300014000Unitech Limited******Unitech Alice Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0343000343000Unitech Limited******Unitech Samus Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-6000337000331000Unitech Limited******Unitech Konar Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-4000165000161000Unitech Limited******Unitech Miraj Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA02600026000Unitech Limited******Unitech Colossal Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-5000430000425000Unitech Limited******Unitech Hotels & Projects Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0109000109000Unitech Limited******Unitech Ardent Projects Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0234678000234678000Unitech Limited******Unitech Industries & Estate Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0354000354000Unitech Limited******Unitech Infra Developers Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-1300097490009736000Unitech Limited******Unitech Hotel Service Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-10007600075000Unitech Limited******Uni Homes Pvt. Limited******Subsidiary CompanyAny other transactionAdvance TakenNA-1820001820000Unitech Limited******Unitech Valdel Hotels Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA0134000134000Unitech Limited******Unitech Real Tech Properties Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA2767000-2397000370000Unitech Limited******Zanskar Realtors Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA5100096160009667000Unitech Limited******Zanskar Builders Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA027220002722000Unitech Limited******Zanskar Realty Private Limited******Subsidiary CompanyAny other transactionAdvance TakenNA098690009869000Unitech Limited******Arcadia Build-Tech Limited******Subsidiary CompanyAdvanceNA0208000208000Unitech Limited******Ardent Build-Tech Limited******Subsidiary CompanyAdvanceNA0390000390000Unitech Limited******Angul Properties Private Limited******Subsidiary CompanyAdvanceNA6000600012000Unitech Limited******Arahan Properties Private Limited******Subsidiary CompanyAdvanceNA01000010000Unitech Limited******Alice Builders Private Limited******Subsidiary CompanyAdvanceNA0158000158000Unitech Limited******Azores Properties Limited******Subsidiary CompanyAdvanceNA0217000217000Unitech Limited******Agmon Projects Private Limited******Subsidiary CompanyAdvanceNA050005000Unitech Limited******Alor Maintenance Private Limited******Subsidiary CompanyAdvanceNA03573000035730000Unitech Limited******Alor Recreation Private Limited******Subsidiary CompanyAdvanceNA010600001060000Unitech Limited******Alice Developers Private Limited******Subsidiary CompanyAdvance300000000Approved98900000437266000536166000Unitech Limited******Bengal Unitech Universal.Siliguri Projects Limited******Subsidiary CompanyAdvanceNA14300011582480001158391000Unitech Limited******Bengal Universal Consultant Private Limited******Subsidiary CompanyAdvanceNA-199790003795800017979000Unitech Limited******Broomfield Builders Private Limited******Subsidiary CompanyAdvanceNA0463000463000Unitech Limited******Bengal Unitech Hospitality Private Limited******Subsidiary CompanyAdvanceNA0763000763000Unitech Limited******Chintpurni Construction Private Limited******Subsidiary CompanyAdvanceNA01400014000Unitech Limited******Colossal Projects Private Limited******Subsidiary CompanyAdvanceNA69200018955920001896284000Unitech Limited******Comfrey Developers Private Limited******Subsidiary CompanyAdvanceNA07900079000Unitech Limited******Crimson Developers Private Limited******Subsidiary CompanyAdvanceNA012310001231000Unitech Limited******Devoke Developers Private Limited******Subsidiary CompanyAdvanceNA0660000660000Unitech Limited******Elbrus Properties Private Limited******Subsidiary CompanyAdvanceNA1000267000268000Unitech Limited******Elbe Builders Private Limited******Subsidiary CompanyAdvanceNA03600036000Unitech Limited******Erebus Projects Private Limited******Subsidiary CompanyAdvanceNA010018860001001886000Unitech Limited******Elixir Hospitality Management Limited******Subsidiary CompanyAdvanceNA0257000257000Unitech Limited******Girnar Infrastrucutres Private Limited******Subsidiary CompanyAdvanceNA05000050000Unitech Limited******Gurgaon Recreation Park Limited******Subsidiary CompanyAdvanceNA11000424423000424434000Unitech Limited******Glenmore Builders Private Limited******Subsidiary CompanyAdvanceNA15000121000136000Unitech Limited******Havelock Properties Limited******Subsidiary CompanyAdvance150000000Approved135100024778160002479167000Unitech Limited******Havelock Investments Limited******Subsidiary CompanyAdvanceNA9700019280002025000Unitech Limited******Hatsar Estates Private Limited******Subsidiary CompanyAdvanceNA0117000117000Unitech Limited******High Strength Projects Private Limited******Subsidiary CompanyAdvanceNA0251000251000Unitech Limited******Harsil Properties Private Limited******Subsidiary CompanyAdvanceNA07800078000Unitech Limited******Khatu Shyam Ji Infraventures Private Limited******Subsidiary CompanyAdvanceNA310003275100032782000Unitech Limited******Khatu Shyam Ji Infratech Private Limited******Subsidiary CompanyAdvanceNA320004617500046207000Unitech Limited******Lavender Projects Private Limited******Subsidiary CompanyAdvanceNA0122000122000Unitech Limited******Mahoba Schools Limited******Subsidiary CompanyAdvanceNA063730006373000Unitech Limited******Mayurdhwaj Projects Private Limited******Subsidiary CompanyAdvanceNA0159097000159097000Unitech Limited******Mahoba Builders Limited******Subsidiary CompanyAdvanceNA069270006927000Unitech Limited******Mandarin Developers Private Limited******Subsidiary CompanyAdvanceNA0186000186000Unitech Limited******Marine Builders Private Limited******Subsidiary CompanyAdvanceNA0285000285000Unitech Limited******Munros Projects Private Limited******Subsidiary CompanyAdvanceNA0200000200000Unitech Limited******Nirvana Real Estate Projects Limited******Subsidiary CompanyAdvanceNA0882000882000Unitech Limited******Panchganga Projects Limited******Subsidiary CompanyAdvanceNA072630007263000Unitech Limited******Ruhi Construction Co. Limited******Subsidiary CompanyAdvanceNA0954000954000Unitech Limited******Somerville Developers Limited******Subsidiary CompanyAdvanceNA100089570008958000Unitech Limited******Sarnath Realtors Limited******Subsidiary CompanyAdvanceNA10007200073000Unitech Limited******Sabarmati Projects Private Limited******Subsidiary CompanyAdvanceNA070007000Unitech Limited******Samay Properties Private Limited******Subsidiary CompanyAdvanceNA2000188000190000Unitech Limited******Sangla Properties Private Limited******Subsidiary CompanyAdvanceNA019520001952000Unitech Limited******Shrishti Buildwell Private Limited******Subsidiary CompanyAdvanceNA078720007872000Unitech Limited******Shri Khatu Shyam Ji Infra Promoters Private Limited******Subsidiary CompanyAdvanceNA0443000443000Unitech Limited******Unitech Holdings Limited******Subsidiary CompanyAdvanceNA4770003302500033502000Unitech Limited******Unitech Hotels Private Limited******Subsidiary CompanyAdvanceNA170007726700077284000Unitech Limited******Unitech Realty Private Limited******Subsidiary CompanyAdvanceNA48610000185553000234163000Unitech Limited******Unitech Residential Resorts Limited******Subsidiary CompanyAdvanceNA800051660330005166041000Unitech Limited******Unitech Hi-Tech Developers Limited******Subsidiary CompanyAdvance400000000Approved-15295300025248780002371925000Unitech Limited******Unitech Builders & Projects Limited******Subsidiary CompanyAdvanceNA0283000283000Unitech Limited******Unitech Reliable Projects Private Limited******Subsidiary CompanyAdvanceNA25526000117631000143157000Unitech Limited******Unitech Kochi Sez Limited******Subsidiary CompanyAdvanceNA0214077000214077000Unitech Limited******Unitech Realty Ventures Limited******Subsidiary CompanyAdvanceNA06600066000Unitech Limited******Unitech Real Estate Management Private Limited******Subsidiary CompanyAdvanceNA0852000852000Unitech Limited******Unitech Infopark Limited******Subsidiary CompanyAdvanceNA8000147765000147773000Unitech Limited******Unitech Vizag Projects Limited******Subsidiary CompanyAdvanceNA600050090490005009055000Unitech Limited******Unitech Cynara Projects Private Limited******Subsidiary CompanyAdvanceNA0141000141000Unitech Limited******Unitech Nelson Projects Private Limited******Subsidiary CompanyAdvanceNA3000220000223000Unitech Limited******Unitech Capital Private Limited******Subsidiary CompanyAdvanceNA100012280001229000Unitech Limited******Unitech Acacia Projects Private Limited******Subsidiary CompanyAdvanceNA20002047169600020471698000Unitech Limited******Unitech Build-Con Private Limited******Subsidiary CompanyAdvanceNA0220000220000Unitech Limited******Unitech Realty Builders Private Limited******Subsidiary CompanyAdvanceNA1000307000308000Unitech Limited******Unitech Hitech Builders Private Limited******Subsidiary CompanyAdvanceNA0249000249000Unitech Limited******Unitech Comm & Residential Projects Private Limited******Subsidiary CompanyAdvanceNA72000271000343000Unitech Limited******Unitech Infra Limited******Subsidiary CompanyAdvanceNA3600017950001831000Unitech Limited******Unitech Chandra Foundation******Subsidiary CompanyAdvanceNA147000329000476000Unitech Limited******Unitech Manas Projects Private Limited******Subsidiary CompanyAdvanceNA09000090000QNS Facility Management Pvt Ltd.******Glenmore Builders Private Limited******Subsidiary CompanyAdvanceNA016090001609000Unitech Holdings Limited******Entertainment City Limited******Associate CompanyAny other transactionAdvance TakenNA7300002877000029500000-131136000AuditedDisclaimer of opinionGSA & ASSOCIATES LLPtrue2027-02-28380284400038028440001852386800018523868000-17900516000-17900516000-6.84-6.84164517776000164517776000221482042000221482042000-56964266000-56964266000We draw attention to Note no. 4 of the Audited Standalone Financial Results, which have made references to the Resolution Framework (RF) for Unitech group. The company has requested the Honble Supreme Court to grant some concessions and reliefs so that the company is able to fulfil its obligations towards the construction of the projects and meet other liabilities. Resolution framework of Unitech group filed by New Management before the Honble Supreme Court on 10th September, 2020, Revised Version on 28th October, 2020 and Revised Version on 27th April, 2022 has not yet been approved by the Honble Supreme Court. Accordingly, the impact of the proposed reliefs, concessions etc. have not been considered in the books of accounts. <br></br> Disclaimer of opinionRepetitiveNANAThe points mentioned herein are informatory in nature and the Management has no further comments to offer on the same <br></br> Can not be quantified as on the date of our report due to details not available <br></br> "Material uncertainty related to going concern <br></br> We draw attention to Note no. 5 of the Audited Standalone Financial Results wherein the management has represented that the Audited Standalone Financial Results have been prepared on a going concern basis, notwithstanding the fact that the Company has eroded its net worth and has incurred losses, both in the current and previous year, and has challenges in meeting its obligations, servicing its current liabilities including bank loans and public deposits. The Company also has various litigation matters which are pending before different forums. Further, the New Management has inherited various projects of the Company, which are pending for considerable construction and residual works to be completed. <br></br> <br></br> In compliance of the directions of the Honble Supreme Court, as contained in Courts order dated 20th January 2020, the Government appointed Board of Directors has requested the Honble Supreme Court to grant certain concessions and reliefs so that the Company is able to fulfil its obligations towards the construction and completion of in-complete projects and meet other liabilities. <br></br> These conditions indicate the existence of material uncertainty that may cast significant doubt about Companys ability to continue as a going concern. The appropriateness of assumption of going concern is critically dependent upon the Companys ability to raise finance and generate cash flows in future to meet its obligations, and also on the final decision of the Honble Supreme Court on the Resolution Framework. Also, the Board of Directors are exploring various possible options for completion of ongoing projects and are trying to generate additional possible revenues by construction of new flats. <br></br> Considering the above, we are unable to express an opinion on this matter." <br></br> Disclaimer of opinionRepetitiveNANAThe points mentioned herein are informatory in nature and the Management has no further comments to offer on the same. <br></br> The Management has already stated its position in the Resolution Framework submitted in the Honble Supreme Court on 15.07.2020, followed by updated versions submitted on 05.02.2021 and on 08.08.2022, wherein the Honble Supreme Court has been prayed to grant certain concessions and reliefs so that the Company is able to fulfill its obligations towards the construction and completion of projects and meet other liabilities. The reasons for opting against winding up the Company or its reference under IBC have fully been explained in the application filed for submission of the Resolution Framework. The Management is hopeful that as per mandate given by Honble Supreme Court, the company would be able to generate sufficient funds to complete the projects as per timelines notified in the award of contracts and, accordingly, no material uncertainty exists in the Company continuing as a going concern. As such, expressing doubts about the Company as an ongoing concern is rather pre-mature at this stage. <br></br> Can not be quantified as on the date of our report due to details not available <br></br> The Management of the Company has not conducted any impairment assessment for the investments made by the erstwhile management in subsidiary companies of Rs. 428,54.75 lakhs, joint ventures of Rs. 540,58.48 lakhs and associates of Rs. 299.25 lakhs having aggregate carrying value of Rs. 972,12.48 lakhs, despite of strong indicators existing for impairment assessment, as required by Ind AS 36, Impairment of Assets. In view of non-existence of any impairment study, we are unable to conclude upon the adjustments, if any, that may be required to the carrying value of these investments and its consequential impact on the Audited Standalone Financial Results. (refer Note 6 (v) of the Audited Standalone Financial Results). <br></br> Disclaimer of opinionRepetitiveNANA"Unitech Limited has 185 Indian Subsidiary Companies, out of which 02 Subsidiary Companies have been struck-off by the Registrar of Companies during the year. The Unitech Management has appointed Statutory Auditors for 167 Indian Subsidiary Companies and is taking necessary steps for appointment of Statutory Auditors in respect of another 02 Subsidiary Companies. For the remaining 14 Subsidiaries, wherein there is a substantial foreign investment/ SFIO investigations, necessary steps would be taken by the Holding Company after taking legal opinion. <br></br> M/s Unitech Power Transmission Limited, ceases to be a subsidiary company of M/s Unitech Limited w.e.f 13th March, 2025 in terms of Share Purchase Agreement executed on 11th March, 2025 amongst M/s Unitech Ltd, six subsidiary companies (holding 10 shares each jointly with M/s Unitech Ltd.), M/s Unitech Power Transmission Limited and M/s Auro Infra Private Limited. The Share Purchase Agreement was executed pursuant to the approval of Honble Supreme Court vide its orders dated 11.12.2024 at a price of Rs 5089.00 lakh on as-is-where-is-whatever-is basis. <br></br> The progress in audit of accounts of these 183 subsidiaries is as under: <br></br> (a) Statutory Auditors appointed in respect of 165 Indian subsidiary companies so far and statutory audit in respect of 59 subsidiaries is up to date; <br></br> (b) Appointment of Statutory auditors under progress in case of 2 subsidiaries; <br></br> (c) For the remaining 14 Subsidiaries, wherein there is a substantial foreign investment, necessary steps are being taken by the Company in this regard." <br></br> <br></br> "As regards 32 foreign subsidiaries along with Libya Division and 03 foreign JVs, the management has listed down their available details. These are as under: <br></br> (a) Audited Balance Sheets of 04 foreign subsidiaries, 02 foreign JVs, and that of Libya Division are not available with the Company. <br></br> (b) For rest of the Companies, the last audited available Balance Sheets are those of 31.03.2017 except for two Companies whose available Balance Sheets are those of 31.03.2010 and 31.03.2016. Moreover, it is pertinent to mention that, as per information available to the new management, the Central Investigating Agencies are believed to be engaged with the issues pertaining to these entities. <br></br> The matter regarding investment in Carnoustie Management Pvt Ltd (CMPL) and CIG is under investigations by the Investigating Agencies and the Enforcement Directorate (ED) has issued various attachment orders. The Management has included the transactions with CMPL and CIG as avoidable in the Resolution Framework submitted before the Honble Supreme Court. It is pertinent to mention here that Unitech Limited has also filed an IA in the Honble Supreme Court for the recovery of the investments made in CMPL, which has been heard but the order is awaited. <br></br> However, keeping in view the investigations being carried out by the ED, approval of the Provisional Attachment Orders (PAOs) by the Adjudicating Authority and the ED having filed Prosecution Complaints before the Special Court under the PMLA, the Company is left with no option but to await the final outcome in these matters. <br></br> In view of the position explained above, it is neither possible nor feasible at this stage to undertake any impairment assessment. The impairment assessment can be got conducted by the company through some expert in accordance with applicable Accounting Standards (Ind As 36), only after having in possession the complete details / documents/ reports etc." <br></br> Can not be quantified as on the date of our report due to details not available <br></br> Due to legacy issues inherited from erstwhile management, the company is not having sufficient evidence about the recognition of fair value of the estimated loss allowance on loans and advances given by erstwhile management to subsidiary companies, joint ventures and associates amounting to Rs. 4508,42.92 lakhs and trade receivables from subsidiary companies, joint ventures and associates amounting to Rs. 45,55.06 lakhs as required by Ind AS 109, Financial Instruments. Further, in case of loans and advances given by erstwhile management to unrelated companies / entities amounting to Rs. 373,72.76 lakhs, trade receivables amounting Rs. 324,41.39 lakhs, inter corporate deposit amounting to Rs. 138,53.66 lakhs and security deposits given amounting Rs. 529,85.19 lakhs is also exposed to estimated loss allowance. (refer Note 6(vi) of the Audited Standalone Financial Results). <br></br> Disclaimer of opinionRepetitiveNANA"All available information/ details/ documents in possession of the Management stand provided to the Statutory Auditors. However, the fair estimation w.r.t. the recognition of fair value of the estimated loss allowance on loans given by the erstwhile management to subsidiary companies, joint ventures and associates and trade receivables from subsidiary companies, joint ventures and associates, is not feasible as of now, because of the ongoing investigations by the ED, and the ED having filed charge-sheets before the Adjudicating Authority under PMLA and the matter being sub-judice. This job will be completed by engagement of experts only after the final verdicts are available from the Honble Court(s). <br></br> As already stated, various issues (including the loans given by erstwhile management to unrelated companies/ entities inter-corporate deposits and security deposits given) as mentioned in the Resolution Framework have yet not been adjudicated by the Honble Supreme Court. Hence, it is neither possible nor feasible at this stage to undertake any impairment assessment of the loans given by erstwhile management to unrelated companies/ entities inter corporate deposit and security deposits given) till the related issues are crystallized and settled by the Honble Court. Likewise, some of the investments/ advances made by the company are a subject matter of investigations being conducted by various Central Investigating Agencies. " <br></br> Can not be quantified as on the date of our report due to details not available <br></br> We draw attention to note 18(k) of Audited Standalone Financial results which contains details of corporate guarantees issued by the erstwhile management for its subsidiaries and joint ventures. Due to legacy issues inherited from erstwhile management, the company is not having sufficient evidence regarding recognition of fair value of the estimated loss allowance on corporate and bank guarantee given by erstwhile management on behalf of its subsidiary, joint ventures and associates amounting Rs. 1765,60.27 lakhs as required by Ind AS 109, Financial Instruments. We are therefore unable to express an opinion on the fair value of estimated loss allowance on corporate and bank guarantee. <br></br> Disclaimer of opinionRepetitiveNANA"There are a number of secured, unsecured and operational creditors qua the company and its subsidiaries, JVs and other affiliates. Further, the Company and promoters have also given various kinds of Guarantees, including Bank Guarantees and Corporate Guarantees, the lists whereof (to the extent of availability of records), surviving or matured, have been shared with Statutory Auditors. However, it may not be possible to vouchsafe at this stage that these are the only Guarantees given by the Company. <br></br> The issues pertaining to secured, unsecured and operational creditors have been covered in Chapter -3 of the Resolution Framework (RF). Apart from seeking various reliefs and concessions qua such creditors, the RF also contains a provision on invitation of Claims and settlement thereof (3.2). These issues have yet not been adjudicated by the Honble Supreme Court. Hence, it is neither possible nor feasible at this stage to undertake any impairment assessment of secured creditors, and/ or Corporate Guarantees till these related issues are crystallized and settled by the Honble Supreme Court. Likewise, some of the investments/ advances made by the company are a subject matter of investigations being conducted by various Central Investigating Agencies." <br></br> Can not be quantified as on the date of our report due to details not available <br></br> The Management of the Company has not conducted any impairment assessment for the investments made by the erstwhile management in unrelated companies / entities having aggregate carrying value of Rs. 612,47.17 lakhs, despite of strong indicators existing for impairment assessment, as required by Ind AS 36, Impairment of Assets. In view of non-existence of any impairment study, we are unable to express an opinion upon the adjustments, if any, that may be required to the carrying value of these investments and its consequential impact on the Standalone Financial Statements. <br></br> Disclaimer of opinionRepetitiveNANAAs already stated, various issues (including the investments made and advances given for purchase of land by the erstwhile management in unrelated companies/ entities) as mentioned in Resolution Framework have yet not been adjudicated by the Honble Supreme Court. Hence, it is neither possible nor feasible at this stage to undertake any impairment assessment of investments made and advances given for purchase of land by the erstwhile management till these related issues are crystallized and settled by the Honble Supreme Court. Likewise, some of the investments/ advances made by the company are a subject matter of investigations being conducted by various Central Investigating Agencies <br></br> Can not be quantified as on the date of our report due to details not available <br></br> Amount recoverable from GNIDA amounting Rs. 183,39.80 lakhs is subject to confirmation/ reconciliation. In view of absence of the reconciliation, we are unable to conclude on the consequential impact of same on standalone financial results. <br></br> Disclaimer of opinionRepetitiveNANA"It is a statement of fact that the said balance is subject to confirmation/ reconciliation. Attention in this behalf is invited to the Orders dated 01.02.2023 of the Honble Supreme Court wherein it has been held that the determination of dues of Noida, (including those of GNIDA) would be taken up separately after hearing the Government appointed Board and the Authorities. <br></br> The latest progress with regard to the issues pending between Noida and Greater Noida Authorities and Unitech Group, is that the Honble Supreme Court, vide its order dated 18.12.2024, requested Honble Justice (Retd.) Abhay Manohar Sapre, a former Judge of the Supreme Court, to make an attempt to amicably resolve the issues of outstanding dues and possession of allotted land between Noida/ Greater Noida Authorities and the Unitech. Pursuant thereto, meetings have been held at the level of Justice (Retd.) A.M. Sapre wherein some of the issues have been partially resolved. However, there has been no progress on the issue of outstanding dues. <br></br> The Honble Supreme Court, vide its latest orders dated 21.05.2025, has directed NOIDA to submit its claims before the Court within four weeks. <br></br> NOIDA filed an affidavit in the Honble Supreme Court in September, 2025 with regard to their outstanding claims in respect of three Projects at Sector 96-97-98, Sector 113 and Sector 117 Projects. The new Management has filed its counter in the Supreme Court admitting claims limited to Rs.1441.13 Crores in respect of the above. In terms of directions of the Honble Supreme Court vide its orders dated 01.02.2023, the dues actually payable to NOIDA are to be determined by the Honble Supreme Court after hearing both sides. Since the matter is sub-judice and pending adjudication by the Honble Supreme Court, the financial effect shall be taken in books of accounts of the company after the final award is pronounced by the Honble Supreme Court." <br></br> Can not be quantified as on the date of our report due to details not available <br></br> Variation has been observed between balance lying with Supreme Court registry and books of accounts and the same is under reconciliation. In view of absence of the reconciliation, we are unable to express a conclusion on the consequential impact of same on Audited standalone financial statements-Amount indeterminable. <br></br> Disclaimer of opinionRepetitiveNANAThe issue of variations between balance lying with Supreme Court registry and books of accounts has been taken up with the Supreme Court Registry and will be reconciled as soon as the relevant information is received from the Registry. <br></br> <br></br> Can not be quantified as on the date of our report due to details not available <br></br> Balance of amounts due to / from trade receivables, trade payables (including MSME Vendors), bank balances, borrowings, advance received from customers, advance to suppliers, security deposits, other loans and advances, advance for purchase of land, inter corporate deposits and other assets are pending for reconciliation / confirmation. The overall impact of the above and the consequential impact of same on Audited Standalone Financial Results are not ascertainable and hence, we are unable to express an opinion on the same. <br></br> Disclaimer of opinionRepetitiveNANAIt is stated that as per Standards on Auditing (SA)-505 prescribed by the Institute of Chartered Accountants of India (ICAI), the process of external confirmation is to be initiated by the Statutory Auditors for directly obtaining the evidence from the confirming parties at their level. However, the Management would initiate and follow-up on this exercise keeping the Statutory Auditors in loop with respect to the outstanding balances as on 31.03.2026. It would therefore be appropriate that the Statutory Auditors take up external confirmations based on random sampling basis since obtaining confirmation from all the parties would be a time-consuming exercise. <br></br> Can not be quantified as on the date of our report due to details not available <br></br> "A) Statutory dues related to Income-tax Act, 1962 amounting Rs. 79,29.00 lakhs, Professional Tax amounting Rs. 0.59 Lakhs, Employees Provident Funds and Miscellaneous Provisions Act, 1952 amounting to Rs. 5,00.33 Lakhs pertaining to the period of erstwhile management, are unpaid since long. In view of non-payment of statutory dues, possibility of levies, some penalties by the respective departments cannot be ruled out. On account of the above, we are unable to express an opinion on the consequential impact of same on standalone financial statements. <br></br> <br></br> B) We draw attention to Note no. 9 of the Audited Financial Results in respect of default in repayment of public deposits accepted by erstwhile management. As per the financial books, principal amount of deposit accepted for Rs. 529,12.98 lakhs is overdue for repayment. The Company has not created any provision for interest payable during the period ended 31st March 2026 amounting Rs. 64,56.39 lakhs (accumulated unaccounted interest is Rs. 612,34.92 lakhs) taking a clue from the directions of the Honble Supreme Court from time to time issued for payment of the Principal Amount to the HD holders, as explained by the management. In our opinion, losses of the Company and value of public deposits are understated to extent of Rs. 612,34.92 lakhs subject to a final decision of the Honble supreme Court in the matter. <br></br> <br></br> C)Old Input credit receivable (GST) as appearing in the financial books during the erstwhile period is subject to reconciliation with the balance of input credit claimable from GST department (in GST portal). In view of absence of the reconciliation, we are unable to express a conclusion on the consequential impact of same on Audited Standalone Financial Result- Amount indeterminable." <br></br> Disclaimer of opinionRepetitiveNANA"A) The Government appointed Board of Directors has already submitted its Resolution Framework (RF) before the Honble Supreme Court on 16.07.2020, followed by updated versions dated 02.05.2021 and 08.08.2022, wherein the Company has sought various reliefs on account of penalties, interest liabilities etc., among others, due to be paid by the company to the Statutory Authorities, Banks, Financial Institutions etc. <br></br> Since a definite view on various reliefs sought in the RF is yet to be taken by the Honble Supreme Court, it is not feasible at this stage to assess the overall impact of its outstanding statutory liabilities. <br></br> However, the New Management is committed to make the company compliant in terms of various provisions contained in the Companies Act 2013 and other related Acts, Rules, Regulations etc. In the latest progress, it is intimated that Honble Supreme Court vide its orders dated 5th March,2025/ 17th March,2025 directed the Registry to release the amount of Rs. 23,04,97,766/- towards deposit of TDS in respect of ex-employees/ other employees for five Financial Years (2015-16 to 2019-20) under section 192 of Income Tax Act, 1961. The company has deposited the amount in 05 different challans, filed correction statements and complied with the directions issued by the Honble Court by 31st March, 2025." <br></br> "B) Due to various litigations, notices from GST Department, non-availability of old data/ records and non-compliances during the period of erstwhile management, cancellations and restorations of various GST Numbers and other complex issues, there are serious difficulties in completing the reconciliation process. <br></br> Despite various challenges, the Reconciliation Process has been initiated during FY 2025-26. The Input Tax Credit is being claimed in GSTR-3B on monthly basis as per GSTR -2B and the reconciliation will be completed at the time of filing of Annual Return." <br></br> "C) This issue has duly been explained in Chapter 8 of the Resolution Framework (RF) submitted to the Honble Supreme Court and the Company shall take action as per the directions of the Honble Court in this behalf. The New Management neither processes any such case nor is it authorized to do so till the Honble Supreme Court takes a decision in this matter. <br></br> It is, however, clarified that disbursement to some of the fixed deposit holders (Sr. Citizens on a pro-rata basis) has been made through the Ld. Amicus Curie on the directions of the Honble Supreme Court issued from time to time in the past. The details of amount disbursed to the FD holders directly from the Registry have been received in the Company on 22.11.2022 and the amount of disbursal is being captured in the books of accounts and reconciled. <br></br> Further refund of another amount of Rs. 19.02 Crore has been approved by the Honble Supreme Court vide its various orders for refund of principal amount of FDs to the depositors on grounds of Medical Exigencies. As on 31.03.2025, the Company has already released an amount of Rs. 18.07 Crore to 633 out of 713 FD holders. The remaining cases are pending for want of receipt of requisite papers from the concerned Depositors. <br></br> As such, out of a principal amount of Rs. 579.92 Crore in deposits in the FDs, an amount of Rs. 50.79 Crore stands refunded in terms of orders issued by the Honble Supreme Court from time to time." <br></br> Can not be quantified as on the date of our report due to details not available <br></br> "Pursuant to the instances of non-compliance with certain debt covenants, including defaults in interest and principal repayments, we are unable to express a conclusion on the correctness of such amounts reflected in the Audited Standalone Financial Results and on their consequential impact, including potential tax liabilities. <br></br> Further, as at 31st March 2026, the Company has obtained loan statements from the banks and financial institutions to the tune of Rs. 9008,42.32 lakhs (including accrued interest of Rs. 6189,00.49 lakhs) out of total loan outstanding Rs.10954,53.01 lakhs (including non-convertible debenture Rs. 208,50.14 lakhs and accrued interest of Rs. 7536,47.23 lakhs)." <br></br> Disclaimer of opinionRepetitiveNANA"The total financial liability of Unitech Group has been captured in Annexure C of the Resolution Framework (RF) submitted before the Honble Supreme Court. <br></br> A total of 19 lenders, including Banks and ARCs have filed 65 cases in various DRTs, namely, New Delhi (DRT-1), Chandigarh, Chennai, Kolkata, Mumbai, Lucknow and Allahabad. In view of the moratorium granted by the Honble Supreme Court, all these cases have been ordered to be adjourned sine die. <br></br> Various lenders have also filed IAs in the Honble Supreme Court, which are pending consideration. Since the matter has already been covered in the Resolution Framework, the determination and final payment of principal amount and/ or interest thereon shall be made only in accordance with the decision of the Honble Supreme Court in this behalf. <br></br> It is important to keep in view that secured creditors are having rights over land assets mortgaged to them, the monetization of which in due course should help in meeting a considerable part of their dues. The Honble Supreme Court vide its order dated 16.01.2025 asked the applicant-banks/ financial institutions to engage in dialogue with the Management of Unitech Limited and explore the possibility of One Time Settlement (OTS) in furtherance of the interest of the parties. The Honble Supreme Court again directed, vide its subsequent order dated 22.01.2026, that we want the Board and the banks to have a dialogue at the earliest <br></br> Thereafter, the Honble Supreme Court vide its orders dated 25.02.2026 directed the Government appointed Board of Directors and the Banks/ ARCs/ FIs to engage in dialogue with the secured creditors to explore the possibility of One Time Settlement (OTS) and that the first meeting in this behalf be held on 6th March 2026, followed by subsequent meetings as may be required, outcome of which is to be placed before the Honble Court before the next date of hearing scheduled for 15th April 2026. In the said order, the Honble Supreme Court has also directed the Board to hold another meeting on the subject of disbursement of earlier sanctioned loans as well as sanction of fresh loans to the Homebuyers of Unitech projects. The Honble Court has, in the meantime, also stayed the sale of unsold inventories vide its orders dated 25.02.2026. <br></br> Pursuant thereto, the Board of Directors held its meeting with the Secured Creditors on 06.03.2026, followed by individual meetings at the level of the Management from 13.03.2026 to 27.03.2026, and lastly on 07.04.2026 at the level of Board of Directors to consider and deliberate on the OTS proposals. The recommendations of the Board have been placed before the Honble Supreme Court on 15th April, 2026 for consideration and directions as deemed appropriate. <br></br> Vide orders dated 15.04.2026, the Honble Supreme Court has asked the counsels of ARCs/ Banks/ FIs to respond to the reliefs which have been prayed for by the Unitech Board of Directors. In subsequence thereto, the Honble Supreme Court vide orders dated 29.04.2026 has asked all the learned counsels to provide their suggestions keeping in mind the best economic model possible to resolve this entire controversy. The Honble Supreme Court has further stated that once they get a fair idea as regards the suggestions, the Court shall proceed to pass some orders. <br></br> The company is providing for interest payable to Banks/ Financial Institutions based on the loan statements to the extent available and the balances are matching with statements. As far as process of confirmation of balances is concerned, it is stated that as per Standards on Auditing (SA)-505, prescribed by the Institute of Chartered Accountants of India (ICAI), the process of external confirmation is to be initiated by the Statutory Auditors for directly obtaining the evidence from the confirming parties at their level." <br></br> Can not be quantified as on the date of our report due to details not available <br></br> "Non-compliance of provisions of Indian Accounting Standards IND AS as prescribed under Section 133 of the Companies Act, 2013: - <br></br> <br></br> a) Revenue from real estate projects (IND AS 115) <br></br> <br></br> The Company is accounting for revenue under real estate projects using percentage of completion method (POCM) with an understanding that performance obligations are satisfied over time whereas, the terms of the agreements entered by the Company with buyers of the property does not satisfy the conditions specified in paragraph 35 of Indian Accounting Standard 115 revenue from contracts with customers in all the cases." <br></br> Disclaimer of opinionRepetitiveNANA"(A). The Company recognizes revenue over time if one of the following criteria of Paragraph 35 of Ind AS 115 is met, particularly 35 (c), 36 and 37, as given below: <br></br> (i) Paragraph 35(c): the entitys performance does not create an asset with an alternative use to the entity (paragraph 36) and the entity has an enforceable right to payment for performance completed to date (paragraph 37). <br></br> (ii) Paragraph 36: An asset created by an entitys performance does not have an alternative use to an entity if the entity is either restricted contractually from readily directing the asset for another use during the creation or enhancement of that asset or limited practically from readily directing the asset in its completed state for another use. The assessment of whether an asset has an alternative use to the entity is made at contract inception <br></br> After contract inception, an entity shall not update the assessment of the alternative use of an asset unless the parties to the contract approve a contract modification that substantively changes the performance obligation. <br></br> (iii) Paragraph 37: - An entity shall consider the terms of the contract, as well as any laws that apply to the contract, when evaluating whether it has an enforceable right to payment for performance completed to date in accordance with paragraph 35(c). The right to payment for performance completed to date does not need to be for a fixed amount. However, at all times throughout the duration of the contract, the entity must be entitled to an amount that at least compensates the entity for performance completed to date if the contract is terminated by the customer or another party for reasons other than the entitys failure to perform as promised. " <br></br> "(B) Following points are also considered by the company at the time of Revenue Recognition of revenue under POCM: <br></br> (i) The company has an enforceable right to claim the payment from Customer for the performance completed which has been agreed by customers in the Agreements to Sell (Builders-Buyer Agreements). <br></br> (ii) The Company cannot change or substitute the residential/ commercial unit specified in the Builder-Buyer Agreement (The contract) entered with the customer, and thus the customer could enforce his/ her rights to the residential/ commercial unit if the Company sought to direct the asset for another use. In the opinion of the Management of the Company, the contractual restriction is substantive, and the real estate unit does not have an alternative use to the Company. <br></br> (iii) Further, the Company has the right to claim the installments of the Residential/ Commercial properties from the buyers based on the milestones given in Builder Buyers Agreement and in case of defaults by the customers, said unit is not freely transferrable to another customer. The unit is not available for alternate use of the Company until cancelled. <br></br> (iv) In certain cases, buyers of the property have availed bank finance against the property purchased by them and the Company has entered into the Tripartite Agreement. Under this arrangement, the Company has given all original documents to the Bank. It indicates that the Company is not having any alternate use of the property sold to the buyer and the buyers have full right over the property purchased from the Company till the time, the buyers commit any breach towards the bank and / or do not repay the dues to the Bank in full or in part and/or the buyers commit breach of agreement with the Company." <br></br> "(C) Customer i.e. buyer of the unit is the beneficial owner of the unit purchased from the Company and is entitled to avail the loan from Banks. In the event of defaults by Customer in repayment of any installment, the Company has the right to cancel the allotment and forfeit the entire amount of Earnest Money deposited by the Allottees and the allottee shall be left with no right or lien on said property and the developer i.e. Company shall be free to sell the same to any other person in its sole discretion as it may deem fit. <br></br> In the opinion of the Company, customer i.e. buyer of the unit is the beneficial owner of the unit purchased till the time of cancellation of the allotment of the unit on account of defaults in payment schedule of the installments agreed in Builder Buyers agreement. <br></br> (D) We have relied on the clarification issued by ICAI on 20th July 2018 w.r.t. Revenue from Contracts in context of Real Estate Sector wherein it was clarified that Ind AS 115 does allow recognition of revenue using Percentage of Completion Method (POCM)." <br></br> "(E) Prior to FY 2020-21, there was no qualification on revenue recognition under POCM by the earlier statutory auditor." <br></br> Can not be quantified as on the date of our report due to details not available <br></br> "A) Other current assets includes Amount incurred in project in progress (on which revenue is not recognised) amounting Rs. 9402,89.80 lakhs. No provision has been for onerous project, if any. As explained to us the Company is in the process of identifying onerous project and provision shall be created after identification of such contracts. As explained to us, due to legacy issues, as inherited from erstwhile management, the company is not having details with regard to project wise cost incurred during the tenure of erstwhile management. (refer Audited Standalone Financial Results). <br></br> B) There are certain projects wherein physical possession of the units has already been handed over to the homebuyers but the projects are still appearing under Project in Progress. Due to aforesaid, project in progress and Advance received from customers is overstated. The management is in the process of estimating the impact of the same. Due to the absence of the details, we are unable to express an opinion on the accuracy of project in progress and Advance received from customers and its consequential impact on standalone financial results. <br></br> C) Reconciliation of sub-ledger records for advance received from homebuyers and trade receivables is in progress. In view of absence of the reconciliation, we are unable to express an opinion on the consequential impact of same on Audited Standalone Financial Statements." <br></br> <br></br> <br></br> <br></br> Disclaimer of opinionRepetitiveNANA"A) The Commercial Division and the IT Division have complete data available on the amount received from the customers and the balance receivables from them in respect of each of the units sold. As a matter of fact, the customers are also being allowed access to their individual Accounts Ledgers in a phased manner as the management raises demands for balance payments on an ongoing basis as per the Revised Payment Plan approved by the Honble Supreme Court. <br></br> As a step towards Reconciliation, the Management is getting about all the 16,000 odd files audited and the assignment has already been given to a professional firm. Once the scrutiny of files is completed, the issue of reconciliation can be addressed. It is a time-consuming exercise and the reconciliation process will be initiated in a phased manner as soon as the audited details are completed and made available. As a matter of fact, the exercise has already been completed in respect of three Projects and the required corrections simultaneously being made in the customer database. <br></br> B) There are about 17,700 homebuyers across 74 residential and 10 commercial projects where construction had been lying stalled/ at various stages of constructions. These units are to be completed and handed over to the homebuyers. The entire exercise is being carried out under the overall guidance and supervision of the Honble Supreme Court. As such, the Management will be in a position to assess the impact thereof only in due course of time after the Projects are completed and handed over. <br></br> Moreover, the Company is in the process of identification of onerous projects, based on the Lease Deeds/ Licenses of the various projects covered under One Particular License/ Lease Deed. The company is hopeful to sell unsold properties at current market value, which would cover substantial portion of the deficit of onerous projects by the surplus projects covered under one Lease Deed/ License. <br></br> C) There are about 17,700 homebuyers across 74 residential and 10 commercial projects where construction had been lying stalled/ at various stages of constructions. These units are to be completed and handed over to the homebuyers. The entire exercise is being carried out under the overall guidance and supervision of the Honble Supreme Court. As such, the Management will be in a position to assess the impact thereof only in due course of time after the Projects are completed and handed over." <br></br> Can not be quantified as on the date of our report due to details not available <br></br> the physical verification of property plant and equipment, unsold flats & land is pending therefore discrepancy between book records and physical counts, if any and its consequential impact of the audited financial results. <br></br> Disclaimer of opinionRepetitiveNANA"The Company has initiated a series of steps for getting the physical verification conducted. In the 3rd quarter (FY 2025-26), the writ-off exercise of old & obsolete items was completed with the help of Internal Auditors. Over 1500-line items (Gross Value Rs 30.64 Crore, Accumulated Depreciation Rs 30.39 Crore, Net Effect Rs 0.25 Crore) have been written off. Further work is in progress and after the reconciliation part is completed, the physical verification on year-end basis in future would be conducted regularly to have proper control and to address the observations of the Statutory Auditors. <br></br> With regard to physical verification of Inventory (Unsold Flats/ Unsold Land), Unitechs teams at sites would facilitate the visits of Statutory Auditors for carrying out physical verification for appropriate resolution of the observation." <br></br> Can not be quantified as on the date of our report due to details not available <br></br> that the Company has 2,431 litigation pending in Honble Supreme Court of India. Based on the explanation provided by the Company, considering the number of litigations pending, it is not possible for the Company to compute the possible impact of the same. In view of above, we are unable to express an opinion on the accounting of potential liability on account of pending case and completeness of disclosure of contingent liability made by the company in the standalone financial statements. <br></br> <br></br> Disclaimer of opinionRepetitiveNANAThe financial impact of litigations can be ascertained only after the final verdict is pronounced by the Honble Supreme Court/ various forums on all the litigations. <br></br> Can not be quantified as on the date of our report due to details not available <br></br> Sh. Yudhvir Singh MalikSh. Tajinder Pal Singh MadanDr. Girish Kumar AhujaMs. Anshu GuptaSh. Jitendra Mohandas Virwani, Director, Sh.Prabhakar Singh, Director, Sh. Ramsekhar Manchikalapati, Director, Sh. A. K Yadav, Chief Executive Officer and Ms. Anuradha Mishra, Company SecretaryGurugram2026-05-281222551680001222551680001119450000011194500000133449668000