5175562026-01-012026-03-315175562026-03-315175562025-03-315175562025-04-012026-03-315175562026-01-012026-03-31in-capmkt:OtherExpenses1Member5175562026-01-012026-03-31in-capmkt:OtherExpenses2Member5175562025-04-012026-03-31in-capmkt:OtherExpenses1Member5175562025-04-012026-03-31in-capmkt:OtherExpenses2Member5175562026-03-31OtherNoncurrentFinancialAssetsDomain15175562026-03-31OtherNoncurrentAssetsDomain15175562026-03-31OtherNoncurrentAssetsDomain25175562026-03-31OtherCurrentFinancialAssetsDomain15175562026-03-31OtherCurrentAssetsDomain15175562026-03-31OtherNoncurrentFinancialLiabilitiesDomain15175562026-03-31OtherNoncurrentLiabilitiesDomain15175562026-03-31OtherCurrentFinancialLiabilitiesDomain15175562026-03-31OtherCurrentFinancialLiabilitiesDomain25175562026-03-31OtherCurrentLiabilitiesDomain15175562026-01-012026-03-31in-capmkt:ReportableSegments1Member5175562026-01-012026-03-31in-capmkt:ReportableSegments2Member5175562025-04-012026-03-31in-capmkt:ReportableSegments1Member5175562025-04-012026-03-31in-capmkt:ReportableSegments2Member5175562026-01-012026-03-31in-capmkt:ReportableSegments1Member5175562026-01-012026-03-31in-capmkt:ReportableSegments2Member5175562025-04-012026-03-31in-capmkt:ReportableSegments1Member5175562025-04-012026-03-31in-capmkt:ReportableSegments2Member5175562026-01-012026-03-31in-capmkt:ReportableSegments1Member5175562026-03-31in-capmkt:ReportableSegments1Member5175562026-01-012026-03-31in-capmkt:ReportableSegments2Member5175562026-03-31in-capmkt:ReportableSegments2Member5175562026-01-012026-03-31in-capmkt:ReportableSegments1Member5175562026-03-31in-capmkt:ReportableSegments1Member5175562026-01-012026-03-31in-capmkt:ReportableSegments2Member5175562026-03-31in-capmkt:ReportableSegments2Member5175562026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15175562025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15175562026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15175562025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15175562026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares517556PVPNOTLISTEDINE362A01016PVP VENTURES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-22INRLakhsQuarterlyFourth quarterMulti segment2026-05-2911:00:002026-05-2917:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated414436000124939000539375000114932000024870008116300092688000987100001437990005337790005596000-30553000-249570002486000448000069660000-319230000000-3192300027627000-4296000-3687000-2823600023956000-282520002604037000100000000001 The above Consolidated Unaudited Financial Results of PVP Ventures Limited ('the Holding Company') and its subsidiaries ("together referred to as the Group) for the quarter and year ended 31 March 2026 have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”) as prescribed under Section 133 of the Companies Act, 2013 and Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements Regulations), 2015, as amended, ("the Listing Regulations") which were reviewed and recommended by the Audit Committee and approved by the Board of Directors at its meeting held on 29th May 2026. The Statutory Auditors of the Company have carried out Indepenent audit of the results for the quarter and year ended 31 March 2026. <BR> <BR> 2 "The Holding Company had invested in 24,832; 22% Secured Redeemable Non-Convertible Debentures (NCDs) of Rs. 100,000 each issued by New Cyberabad City Projects Private Limited (""NCCPL""), erstwhile subsidiary and currently a related party of the Holding Company. Further, on 16 March 2015 the said investment of Rs. 24,832 Lakhs in debentures was converted to an Interest Free Secured loan against the security of Land owned by NCCPL and Land development rights available with NCCPL , repayable on 31 March 2017 which was further extended by 10 years to 31 March 2027. A further extension of 1 year until 31 March 2028 was granted vide supplementary agreement dated 07 February 2024. The outstanding principal loan amount as on 31 March 2026 is Rs. 21,843.49 Lakhs. <BR> <BR> Further, the status of ongoing litigation as at 31 March 2026 associated with the enforceability and market value of security is as follows: <BR> <BR> i) Attachment by Enforcement Directorate (“ED”) of the land owned by Adobe Realtors Private Limited (erstwhile stepdown subsidiary of the Company and currently related party) who have granted development rights to NCCPL Based on legal confirmation obtained by the Company from the lawyer representing the Company in the aforesaid order, the release of the said property has been ordered by the adjudicating authority vide order dated 20 December 2024. <BR> <BR> ii) Attachment by SEBI of land owned by Arete Real Estate Developers Private Limited, Expressions Real Estate Developers Private Limited (erstwhile stepdown subsidiaries of the Company and currently related parties) , who have granted development rights to NCCPL. The Honourable Supreme Court of India (“SC”) vide order dated 7 March 2025 has ordered release or attachment of the said properties in lieu of deposit of bank guarantees of amount involved in dispute and pending with the SC. The aforesaid entities and NCCPL is in the process of evaluating its options. <BR> <BR> Further, NCCPL is in the process of digitization of its land records as required in the State of Telangana. " <BR> <BR> "Though NCCPL is not carrying any business activity, based on the above-mentioned factors, the Company believes that while there could be a further extension of the tenor beyond the stipulated date of 31 March 2028, the amounts are fully recoverable and hence there is no necessity to create an allowance for Expected Credit Loss. <BR> <BR> i. Market value of a nearby land serving as a proxy to the land over which development rights held by NCCPL. <BR> ii. Business plans of NCCPL to monetise the land bank by developing residential and/or commercial properties. <BR> iii. Enforceable clause in the Share Purchase Agreement (SPA) which provides the first priority repayment of the loan based on the cash flows to be generated out of the project to be developed as stated in (ii) above. Additionally, the Company is guaranteed 50% payout from the revenues generated in excess of the loan outstanding, out of the sale/development of the aforesaid properties. <BR> <BR> The Holding Company believes that the provisions of Section 186(1) & 188 of the Act have been complied with to the extent applicable. <BR> <BR> Further based on internal assessment/professional opinion received in this regard, the other provisions of Section 186 of the Act in respect to loans, making investments, providing guarantees and securities are not applicable to the Company as it is involved in the business of providing infrastructural facilities." <BR> <BR> 3 During the year ended 31 March 2026, the Company has done a detailed analysis of expenditure which is incurred in the process of issuance of NCD. Transaction costs amounting to Rs. 409.19 Lakhs have been classified in accordance with Ind AS 109 and will be amortised over the tenure of the loan using the effective interest rate method, as part of borrowing costs, commencing from the quarter ended 30 June 2025. <BR> <BR> 4 "The Holding Company received an email communication dated 16 July 2024 from the Corporation Finance Investigation Department of the SEBI regarding certain related party transactions undertaken in earlier financial years. The Company provided the necessary clarifications and supporting documents in response to the said communication. <BR> <BR> On 19 March 2025, 08 May 2025, 06 June 2025 and 04 September 2025 SEBI has issued summons under Section 11(2), 11C(2)/(3) of the SEBI Act, 1992 to the Company, Chief Executive Officer and the Managing Director for production of documents before the investigating authority. The summons were issued relating to loans and investments extended to the erstwhile subsidiaries—PVP Global Ventures Private Limited and PVP Media Ventures Private Limited, and Wholly owned subsidiary - Safetrunk Services Private Limited. <BR> <BR> The Holding Company has duly responded to the said summons on 01 April 2025, 16 May 2025, 23 June 2025 and 23 September 2025 providing relevant documentation and information as sought by the investigating authority. The matter continues to remain under investigation, and the outcome of the investigation is currently not ascertainable. However, the Management is confident of a favourable outcome." <BR> <BR> 5 "The Holding Company has received a Show Cause Notice from the Directorate General of Goods & Services Tax Intelligence dated 22 July 2024. The notice was served on account of non-payment of GST liability by the Company, in relation to construction services provided for the North Town Project. Following this, the Company received an order dated 17 January 2025, demanding payment of Rs. 687.53 Lakhs, along with a penalty for the equivalent amount totalling to Rs. 1,375.06 Lakhs. <BR> <BR> Based on professional advice to the above notice, the Company has started availing GST Input credit on its expenses in the monthly returns being filed such that adequate credit is available to discharge the liability should the said matter be adjudicated against the Company. An amount of Rs. 75.03 lakhs has been recognized under the head “Balances with Government Authorities” grouped as part of “Other Non-Current Assets” as at 31 March 2025. Corresponding, the Management has also created a provision for contingencies amounting to Rs. 75.03 lakhs which has been presented under the head non-current provisions , to address a scenario where the said matter is decided in favour of the Company and the Company is unable to utilize the aforesaid accumulated Input tax credit. <BR> <BR> The Holding Company filed the writ petition on 15 April 2025 with the Honourable High court of Madras and by virtue of order dated 21 July 2025 - the Honourable High Court of Madras have passed the order in favour of the Company. Consequently, the accumulated input tax credit and the provision for contingency have been reversed during the year ended 31 March 2026." <BR> 6 The Holding Company is in the process of assessing its compliances under the Listing Regulations, particularly w.r.t approval of Related party transactions by the Audit committee under Regulation 23 of the Listing Regulations and the approval of material-related party transactions by the shareholders under the aforesaid Regulations. The impact of past non-compliance, if any, shall be dealt with as and when it is identified and such non-compliance if any shall not have material impact on the Financial Results for the quarter and year ended 31 March 2026. <BR> 7 The Board of Directors of the Holding Company in its Board Meeting on 12 November 2024 have provided an in-principle approval for the merger of the Company with its wholly owned subsidiary Humain Healthtech Private Limited ("HHT") with an appointed date of 01 April 2024. The Company is in the process of filing the scheme of merger with the of Regional Director. <BR> 8 The Board of directors of the Holding Company in their meeting held on 28 November 2024 have approved the acquisition of 52% substantial shares of Biohygea Global Private Limited (Medilabs), while the said Share Purchase cum shareholders Agreement was finalized on the aforesaid date , and the Company had paid an advance of Rs 100 lakhs out of the total purchase consideration payable of Rs. 700 lakhs via a combination of infusion of primary growth capital into Medilabs and buying out certain portion of stake held by existing third party individual shareholders. The balance consideration of Rs. 600 lakhs was remitted during the quarter ended 30 June 2025, and accordingly, Medilabs became a subsidiary with effect from 30 April 2025. <BR> <BR> 9 "The Non-Convertible Debenture Committee (“the Committee”) of the Board of Directors of the Company at its meeting held on 11 April 2025 has approved the allotment of 15,000 Secured, Rated, Listed, Non-Convertible Debentures of Face Value of Rs. 1,00,000/- each, aggregating to Rs. 15,000 lakhs on Private Placement basis in the following manner: <BR> <BR> i. 9,500 INR denominated, Listed, Rated, Senior, Secured Non-convertible Debentures (NCDs) of face value of INR 1,00,000 each aggregating up to INR 9,500 lakhs (Series A Debentures) to LICHFL Housing & Infrastructure Fund <BR> ii. 5,500 INR denominated, Listed, Rated, Senior, Secured NCDs of face value of INR 1,00,000 each aggregating up to INR 5,500 lakhs (Series B Debentures) to LICHFL Real Estate Debt Opportunities Fund –I <BR> <BR> The said NCD’s have been listed on the National Stock Exchange’s (“NSE”) debt platform. <BR> <BR> Considering that the NCDs have been issued and listed during the year ended 31 March 2026, the disclosures under Regulation 52(4) and Regulation 54(2) of the Listing Regulations have been provided in these financial results." <BR> <BR> 10 The Board of Directors of the Holding Company in their meeting held on 23 April 2025 have approved the acquisition of 56% shareholding in Optimus Oncology Private Limited ("Optimus")., via a combination of infusion of primary growth capital into Optimus and buying out certain portion of the stake held by existing third party institutional and individual shareholders with the total investment being Rs. 5,473.66 lakhs with the Company holding 56.12% of the Company post-acquisition. Further, the Holding Company has also paid stamp duty amounting to Rs. 6.98 Lakhs which has been added as part of the cost of investment. Consequently, the Holding Company has entered into Shareholders’ Agreement, Share Purchase Agreement and Share subscription agreement on the aforesaid date and the acquisition was completed during the quarter ended 30 June 2025 and accordingly, Optimus became a subsidiary of the Company with effect from 30 April 2025. <BR> <BR> 11 The Board of Directors vide circular resolution dated 10 July 2024, has approved the voluntary strike off of Safetrunk Services Private Limited (SSPL) and vide order dated 8 May 2025, SSPL has been struck off from the Registrar of Companies. <BR> <BR> 12 On 04 November 2025, the Company had acquired 14,939 shares representing a stake of 33.24% of the paid up share capital of 7Med India Private Limited (7 Med) for a consideration of Rs. 6,750.19 Lakhs with the balance stake to be acquired in subsequent tranches. During the current quarter, the Nominee Directors on behalf of Parent Company have been appointed on the Board of 7 Med and hence, the balances of 7 Med have been consolidated from 1st January, 2026. <BR> 13 The Holding Company has accounted for the aforesaid business combinations in accordance with the requirements of Ind AS 103 – Business Combinations, which lays down the principles for accounting for business combinations of entities. Accordingly, the assets and liabilities have been recorded in the books of the Company at their fair value and adjustments have been made accordingly. <BR> <BR> 14 The Group has identified reportable segments in accordance with Ind AS 108-Operating Segments. Accordingly, three reportable segments, i.e. Real Estate, Health Care Services and Others have been identified the details of which are given in Segment Results - Annexure -3. <BR> 15 Previous period figures have been reclassified to conform to the current period classification/presentation. <BR> <BR> <BR> For PVP Ventures Limited <BR> <BR> <BR> <BR> Prasad V. Potluri <BR> Place : Hyderabad Chairman and Managing Director <BR> Date : Friday, May 29, 2026 DIN: 00179175 <BR> 2025-04-012026-03-31AuditedConsolidated89710900023251200011296210001435500000237530001926410003350310001367050003516060001183286000-53665000-30553000-84218000121160003301000154170000-996350000000-9963500030351000-69284000-67984000-31651000-37617000-316670002604037000100-0.25-0.2500-0.25-0.25000Other Expenses143799000Share of profit (loss) of associates and joint ventures accounted for using equity method0Other Expenses340790000Share of profit (loss) of associates and joint ventures accounted for using equity method108160001017051000321500014679360007448420005949300013537930003693140001782600000115465000135317300064842820005420800001017000261454000509690000266000043554000342000818717000094447000145524400079395260002604037000-421680000218235700018731200004055477000142268800019654500016192330001402100026967000946881000260710200094235300064200023021600023085800044419000121763000020735000523300033349000127694700038840490007939526000Other Financial Assets369314000Income Tax Assets113651000Other non-current assets1239522000Other financial assets342000Other current assets94447000Lease Liabilities196545000Other non-current liabilities946881000Other financial liabilities41707000Lease Liabilities2712000Other current liabilities20735000Real Estate106233000Health Care Services308203000Real Estate329229000Health Care Services56788000041443600089710900000414436000897109000Real Estate175635000Health Care Services-77351000Real Estate356408000Health Care Services-6422600098284000292182000926880003350310003055300041369000-24957000-84218000Real Estate3422449000Health Care Services4517078000793952700007939527000Real Estate2620534000Health Care Services12635150003884049000038840490003350310004179000-80111000077596000339904000-17236200032630000-1739640000-16938000-16556300013670500004892000-4164000-25918000-56865000002974600000000001759390009172100000031429000-302363000-24207100003796090000000000000062947800000000000000000281460000-545674000-152661500000000001500000000525856000059286000000-6501900019015510001328650000132865000376825000509690000Remeasurement of the defined benefit liability-582000-582000Remeasurement of the defined benefit liability-582000-5820001600016000Fair value gain/(loss) on equity investments classified as FVTOCI2822500028225000Fair value gain/(loss) on equity investments classified as FVTOCI3094900030949000002762700030351000AuditedtruePSDY & Associates, Chartered Accountantstrue2027-03-31