5222052026-01-012026-03-315222052026-03-315222052025-03-315222052025-04-012026-03-315222052026-01-012026-03-31in-capmkt:OtherExpenses1Member5222052025-04-012026-03-31in-capmkt:OtherExpenses1Member5222052026-03-31OtherNoncurrentFinancialAssetsDomain15222052026-03-31OtherNoncurrentAssetsDomain15222052026-03-31OtherCurrentFinancialAssetsDomain15222052026-03-31OtherCurrentAssetsDomain15222052026-03-31OtherNoncurrentFinancialLiabilitiesDomain15222052026-03-31OtherNoncurrentFinancialLiabilitiesDomain25222052026-03-31OtherCurrentFinancialLiabilitiesDomain15222052026-03-31OtherCurrentFinancialLiabilitiesDomain25222052026-03-31OtherCurrentLiabilitiesDomain15222052026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15222052025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15222052026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15222052025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares522205PRAJINDNOTLISTEDINE074A01025PRAJ 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 applicable2026-01-012026-03-31AuditedConsolidated8445590000244660000869025000044269900003979500009500000957480000518700002708800002420850000853552000015473000080620000235350000194190000-7495000011924000001161100000000116110000119900001281000005000036763000020.630.63000.630.631. The Audited Consolidated 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. As at 31 March 2026, the Holding Company has the following Subsidiaries : <BR> a) Praj Engineering and Infra Limited <BR> b) Praj Hipurity systems Limited <BR> c) Praj GenX Limited <BR> d) Praj Far East Phillipines Limited <BR> e) Praj Americas Inc. <BR> f) Praj Far East Co. Limited <BR> g) Praj Projects (Tanzania) Limited <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 Group had assessed and accounted the estimated incremental impact of Rs. 344.445 Million as Exceptional Items in the Consolidated Results for the quarter and nine months ended 31 December 2025. During the quarter ended 31 March 2026, the Group 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. 109.624 million. The Group 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 Group 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> 4. Exceptional item for the year ended 31 March 2025 consists of profit on sale of land located at Nasarapur. <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> 6. The Group operates only in one segment, i.e. “Process and Project Engineering”. Hence there are no separate reportable segments are defined by Ind AS 108 " Operating Segments" The additional entity wide disclosures to be furnished in accordance with the requirement of Ind AS 108, Operating Segment - Revenue by geographical market are as follows: <BR> <BR> Particulars Quarter Ended Year Ended Year Ended <BR> 31 March 2026 31 Dec 2025 31 March 2025 31 March 2026 31 March 2025 <BR> Within India 6,165.16 5,535.09 6,563.89 19,977.19 24,674.39 <BR> Outside India 2,280.43 2,879.80 2,032.92 11,701.64 7,606.03 <BR> Total revenue 8,445.59 8,414.89 8,596.81 31,678.83 32,280.42 <BR> <BR> Non-current non financial asset other than deferred tax <BR> <BR> Particulars 31 March 2026 31 March 2025 <BR> Within India 5773.245 5935.08 <BR> Outside India 30.26 1.18 <BR> <BR> 7. 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> 2025-04-012026-03-31AuditedConsolidated316788300005035500003218238000014761770000139264000045960000345760000020265000010556500001050312000031419390000762990000-263820000499170000583580000-3228800002607000000238470000000023847000033170000271640000500003676300002127236300001.31.3001.31.3Other expenses2420850000Other expenses10503120000448340000055600000062615000048996000063000000011169000000422290000533980000545210000142080000688268000026611000004069500000558677000014237000006137200000149520000118432100009171950000236762600000305589400003676300001272363000013091260000128000013092540000011679700001167970000108650000127662000001257360000460379000058611500009732300006834380000898808000033636000030960000161897800001746640000030558940000Others422290000Other non-current assets142080000Other current financial assets149520000Other current assets9171950000Lease liabilities1160680000Other financial liabilities7290000Lease liabilities569760000Other current financial liabilities403470000Other current liabilities8988080000202650000-127990000-1511700000137574000016700000-16210000-17650000010374100000-915150000010556400000-30670000139910000-1337700000-172640000012501000049960000-696700000-62130000-44010000193980000022059200002705090000000704160000020009300000046642100004449800000000094400004437600000000000000000000001637400000-8100000-642700000000000000582770000110468000070500000-178200000-18727000006396000010055000016451000012591900001423700000Re-measurement of defined benefit plans1806000018060000Re-measurement of defined benefit plans5641000056410000508000030040000Debt instruments recognised through other comprehensive income-2090000-2090000Debt instruments recognised through other comprehensive income260000260000-1100000-65400001199000033170000