5327382026-01-012026-03-315327382026-03-315327382025-03-315327382025-04-012026-03-315327382026-01-012026-03-31in-capmkt:OtherExpenses1Member5327382026-01-012026-03-31in-capmkt:OtherExpenses2Member5327382025-04-012026-03-31in-capmkt:OtherExpenses1Member5327382025-04-012026-03-31in-capmkt:OtherExpenses2Member5327382026-03-31OtherNoncurrentFinancialAssetsDomain15327382026-03-31OtherNoncurrentAssetsDomain15327382026-03-31OtherCurrentFinancialAssetsDomain15327382026-03-31OtherCurrentAssetsDomain15327382026-03-31OtherNoncurrentLiabilitiesDomain15327382026-03-31OtherCurrentFinancialLiabilitiesDomain15327382026-03-31OtherCurrentLiabilitiesDomain15327382026-01-012026-03-31in-capmkt:ReportableSegments1Member5327382025-04-012026-03-31in-capmkt:ReportableSegments1Member5327382026-01-012026-03-31in-capmkt:ReportableSegments1Member5327382025-04-012026-03-31in-capmkt:ReportableSegments1Member5327382026-01-012026-03-31in-capmkt:ReportableSegments1Member5327382026-03-31in-capmkt:ReportableSegments1Member5327382026-01-012026-03-31in-capmkt:ReportableSegments1Member5327382026-03-31in-capmkt:ReportableSegments1Member5327382026-01-012026-03-31AuditorDomain15327382026-01-012026-03-31in-capmkt:AuditedMember5327382026-03-31in-capmkt:AuditedMember5327382026-01-012026-03-31in-capmkt:AdjustedMember5327382026-03-31in-capmkt:AdjustedMember5327382026-01-012026-03-31AuditQualification15327382026-01-012026-03-31AuditQualification2iso4217:INRiso4217:INRxbrli:shares532738TICLNOTLISTEDINE388G01026TWAMEV CONSTRUCTION AND INFRASTRUCTURE LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-21INRLakhsQuarterlyFourth quarterGeographical2026-05-2913:00:002026-05-2920:00:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated2251000002800000227900000425000000-707000002440000022000003500000210300000212200000157000000157000000-400000-40000001610000000001610000015000001760000015500000010.110.11000.110.11As mentioned in the outcome of the Board Meeting dated 29.05.20262025-04-012026-03-31AuditedConsolidated674500000110000006855000001076000000-13430000060200000730000015200000560600000616600000689000007200000761000000-400000-400000076500000000076500000150000078000000155000000129590000000.50.5000.50.5Contract Operating Expenses186100000Other Expenses24200000Contract Operating Expenses488500000Other Expenses72100000572000004223500000033000001000000004480000000775100000819900000363200000300000546750000042180000006341000003240000022200000544000008183000001561400000297000001916000002204500000767200000015500000029590000003114000000200000311420000047750000047750000013100000094500000585100000306280000002140000002140000005304000003807200000139200000246000001700000397270000045578000007672000000NAOther Financial Assets775100000Other non-current assets300000Other Financial Assets818300000Other Current Assets191600000Other non-current liabilities94500000Other current financial liabilities530400000Other current liabilities139200000Geographical0Geographical00000Geographical0Geographical00000Geographical0000Geographical00007300000-171800000-1852000000133000000-14420000000633000000231000000152000000-4000001800000112100000000-110000000000021000000-252400000-1763000000001820000014900000-17960000000000000080000006000000000000000000000990000002300000031500000000000001527000000003000000001497000001600000016000003080000032400000-2100000-210000060000060000015000001500000AuditedQualified opinionJ JAIN & CO.true2029-04-30227900000021220000001610000000.110767200000004557800000031142000000a. Tantia Infrastructure (P) Ltd (TIPL) one of the subsidiary companys audit <br></br> report for the year ended 31st March 2024, mentioned under noted Qualified Opinion <br></br> Attention is invited to note no 7 to the financial statement with respect to loan of INR 543.83 Lakh given to a Non banking Finance Company on which no interest income has been considered which led to overstatement of loss and understatement of the Other Current Assets <br></br> Qualified opinionRepetitivea) Not Quantified by the auditor1. Management's estimation on the impact of audit qualification: Not ascertainableIn the subsidiary company, Tantia Infrastructure Pvt Ltd. (TIPL) and Tantia Raxaultollways Pvt ltd (TRPL), recently the new Directors have been appointed, consequent to removal of the erstwhile Directors, the company is in the process of taking management and control and preparation of necessary books of accounts to ensure all compliances in these companies. Not ascertainableb. Tantia Raxaultollway Private Limited (TRPL) a stepdown subsidiary Companys <br></br> audit report for the year ended 31st March 2023 , mentioned under noted qualified opinion <br></br> a. The Only project which the company has been abandoned after the termination Notice given to National Highway Authority of India(NHAI). Pursuant to the Termination notice, the company has preferred an Arbitration and filed a claim of INR 98618 Lakh before the Arbitration Tribunal (AT). The Arbitration is still pending. Pending the Arbitration Award, no adjustment has been made in the books of accounts and same will be made on final judgment and settlement as referred in Notice no 20 standalone financial statement of TRPL for the year ended 31st March 2023. However, NHAI has taken over control of the Project Assets. <br></br> b. Further, the TRPL has in earlier years received a claim of INR 38510 Lakh plus interest from EPC contractor, Tantia Construction Limited, the ultimate holding Company, regarding Guarantee Charges, expenses, Interest, Loss of Profit etc. the said claim has been included in the Total Claims filled before the AT against NHAI. No provision has been made for said claim pending outcome of the award of the AT. <br></br> c. The facilities availed by the company from various banks and institutions have become NPA and no provisions has been made for interest from the period 1st April 2018 and thereafter, as referred in Note no 22 of TRPL financial statement for the year 2022. The lead bank also filed a case before DRT for recovery of its due. Since the Project Assets has been taken over by the NHAI, the Company may not be able to realize its assets in the normal course of business, at the value disclosed, as such the company may not be able to discharge its liabilities in full.Qualified opinionRepetitivea) Not Quantified by the auditor1. Management's estimation on the impact of audit qualification: Not ascertainableIn the subsidiary company, Tantia Infrastructure Pvt Ltd. (TIPL) and Tantia Raxaultollways Pvt ltd (TRPL), recently the new Directors have been appointed, consequent to removal of the erstwhile Directors, the company is in the process of taking management and control and preparation of necessary books of accounts to ensure all compliances in these companies. Not ascertainableJASODEB CHAKRABORTYTARUN CHATURVEDISUPARNA CHAKRABORTTIJ. JAIN & COSANJAY LODHAKOLKATA2026-05-29