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INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-282026-05-20INRMillionsQuarterlyFourth quarterSingle segmentProcess and Project Engineering2026-05-2810:30:002026-05-2816:00:00trueCash Flow IndirectNot applicabletruetrueYesNAfalsetrue2025-01-30https://www.praj.net/investors-type/policies/falsefalseNot Applicable2026-01-012026-03-31AuditedStandalone69280900003149200007243010000381715000039795000020100000757810000186000001405200001591430000674356000049945000070780000570230000158260000-10350000147910000042232000000004223200001002000043234000036763000022.32.3002.32.31. The Audited standalone financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard Rules), 2015 (as amended) and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015. The above financial results for the quarter and year ended 31 March 2026 have been subjected to audit by the statutory auditors of the Company and reviewed by the Audit Committee held on 27 May 2026 and approved by the Board of Directors of the Company at the meeting held on 28 May 2026. Figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full years and published year to date figures of nine months ended 31 December 2025 and 31 December 2024 respectively. <BR> <BR> 2. The Company operates only in one segment, i.e. “Process and Project Engineering”. Hence, there are no separate reportable segments as defined by Ind AS 108 'Operating Segments'. <BR> <BR> <BR> 3.Effective 21 November 2025, the Government of India consolidated 29 existing labour regulations into four Labour codes, namely, The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the ‘New Labour Codes’. The New Labour Codes have resulted in a one-time material increase in provision for employee benefits on account of recognition of past service costs. Based on the requirements of New Labour Codes and the ICAI clarification, the Company had assessed and accounted the estimated incremental impact of Rs 309.090 Million as Exceptional Items in the Standalone Results for the quarter and nine months ended 31 December 2025. During the quarter ended 31 March 2026, the Company has changed its policy related to compensated absences and has reassessed the liability arising under the Labour Codes. This reassessment resulted in a reversal of the provision amounting to Rs. 99.782 Million. The Company has estimated and accounted for incremental liability amounting to Rs. 29.000 Million on account of contract labour and is in the process of evaluating other possible impacts. However, management is of the view that impact, if any, is unlikely to be material. The Company continues to monitor the finalisation of Central/State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect as and when such clarifications are issued/rules are notified. <BR> <BR> 4. Exceptional item for the year ended 31 March 25 consists of profit on sale of land located at Nasarapur. <BR> <BR> 5.The Board of Directors proposed a final dividend of Rs 3.6 per equity share @ 180% of the face value of Rs 2 per equity share, for the financial year ended 31 March 2026, which is subject to the approval of shareholders at the forthcoming Annual General Meeting. <BR> <BR> 6.Prior year figures have been regrouped and reclassified wherever necessary to ensure comparability with the current period’s presentation. The reclassification pertains to following: <BR> a) Purchases of stock-in-trade are presented separately, which were earlier included under cost of materials consumed; <BR> b) Foreign exchange gains are reported under other income, which were earlier presented on the face of Profit and Loss Statment; <BR> c) Right-of-use assets are disclosed separately instead of being included within property, plant and equipment; and <BR> d) Interest on defined benefit plans are reported under employee benefits expense, which were earlier included in finance costs. <BR> <BR> <BR> 2025-04-012026-03-31AuditedStandalone2585935000071990000026579250000123166900001392650000209500002689230000617600005444700007693350000247191000001860150000-2383100001621840000481050000-6406000041699000001204850000000012048500003680000012416500003676300002139601500006.556.55006.556.55Other expenses1591430000Other expenses7693350000254213000013590000004853600006300000001599880000029107000003844400004895020000215800009412000080581000002261350000406950000043631600008863900003427200000121960000978373000078187300001986381000030160000279520700003676300001396015000014327780000143277800000286630000286630000895000003761300000993410000393361000049270200004782600005405280000756363000025762000021630000132481600001362429000027952070000Others384440000Other non-current assets94120000Other current financial assets121960000Other current assets7818730000Lease liabilities278520000Other financial liabilities8110000Lease liabilities155440000Other current financial liabilities322820000Other current liabilities756363000057000000-55320000-79570000013646300002174000067150000-18800000011847100000-104230000005444600000106270000-32250000-119050000-6180000-160980000035122000049960000-679100000-73490000-21680000530800000142025000030420900000005769700000246512000000454435000044498000000000110400002862200000000000000000104988000000001396500000128850000-9620100000000000000265550000110469000057000000059000000-1368240000134870000100550000235420000650970000886390000Re-measurement of defined benefit plans1547000015470000Re-measurement of defined benefit plans4892000048920000389000012310000Debt instruments recognised through other comprehensive income-2090000-2090000Debt instruments recognised through other comprehensive income260000260000-530000700001002000036800000Praj Industries Limited******Dr Pramod Chaudhari******PromotersRemunerationApproved2379000000Praj Industries Limited******Plutus Properties LLP******Entity controlled or jointly controlled by key management personnelAny other transactionRent PaidApproved000Praj Industries Limited******Praj Foundation******Entity controlled or jointly controlled by key management personnelAny other transactionDonations paidApproved3681000000Praj Industries Limited******Praj Foundation******Entity controlled or jointly controlled by key management personnelAny other transactionRent PaidApproved50000300000Praj Industries Limited******Praj Engineering & Infra Limited******SubsidiarySale of goods or servicesApproved0103400000Praj Industries Limited******Praj Engineering & Infra Limited******SubsidiaryAny other transactionRent ReceivedApproved10000000Praj Industries Limited******Praj Engineering & Infra Limited******SubsidiaryAny other transactionreimbursement by SubsidiaryApproved60000015600000Praj Industries Limited******Praj Engineering & Infra Limited******SubsidiaryAny other transactionReimbursement to subsidiaryApproved952000090000070000Praj Industries Limited******Praj Americas Inc.******Wholly owned subsidiaryAny other transactionReimbursement to subsidiaryApproved42400000628000017340000Praj Industries Limited******Praj Americas Inc.******Wholly owned subsidiarySale of goods or servicesApproved158700002010000015870000Praj Industries Limited******Praj Far East Co. Ltd , Thailand******Wholly owned subsidiaryAny other transactionReimbursement to subsidiaryApproved47300001730000013850000Praj Industries Limited******Praj HiPurity Systems Ltd******Wholly owned subsidiaryPurchase of goods or servicesApproved000Praj Industries Limited******Praj HiPurity Systems Ltd******Wholly owned subsidiarySale of goods or servicesApproved000Praj Industries Limited******Praj HiPurity Systems Ltd******Wholly owned subsidiaryAny other transactionCorp Gurantee FeesApproved758000001410000Praj Industries Limited******Praj HiPurity Systems Ltd******Wholly owned subsidiaryAny other transactionReimbursement by SubsidiaryApproved268000000Praj Industries Limited******Praj HiPurity Systems Ltd******Wholly owned subsidiaryInterest receivedApproved14000000Praj Industries Limited******Praj HiPurity Systems Ltd******Wholly owned subsidiaryInter-corporate depositApproved400000001000000000Praj Industries Limited******Praj Industries Philippines Ltd******Wholly owned subsidiaryAny other transactionReimbursement to subsidiaryApproved720000620000720000Praj Industries Limited******Praj Industries Philippines Ltd******Wholly owned subsidiarySale of goods or servicesApproved0800000Praj Industries Limited******Praj Projects ( Tanzania) Ltd******Wholly owned subsidiaryAny other transactionCorp Gurantee FeesApproved719000048600000Praj Industries Limited******Praj Projects ( Tanzania) Ltd******Wholly owned subsidiaryInterest receivedApproved131000030200000Praj Industries Limited******Praj Projects ( Tanzania) Ltd******Wholly owned subsidiaryInter-corporate depositApproved0449800000Praj Industries Limited******Praj GenX Limited******Wholly owned subsidiaryInterest receivedApproved145750000192210000295510000Praj Industries Limited******Praj GenX Limited******Wholly owned subsidiaryInter-corporate depositApproved84320000022525000002910700000Praj Industries Limited******Praj GenX Limited******Wholly owned subsidiaryPurchase of goods or servicesApproved1420600002839000040160000Praj Industries Limited******Praj GenX Limited******Wholly owned subsidiaryAny other transactionReimbursement of Expenses by subsidiaryApproved80000012000000Praj Industries Limited******Praj GenX Limited******Wholly owned subsidiaryAny other transactionRent ReceivedApproved221000011900000Praj Industries Limited******Praj GenX Limited******Wholly owned subsidiaryAny other transactionCorp Gurantee FeesApproved14060000699000018760000Praj Industries Limited******Praj GenX Limited******Wholly owned subsidiarySale of fixed assetsApproved10090000001351660000