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PRAKASH R PUNGLIA LIMITEDMain BoardEquity2025-04-012026-03-312026-05-302026-05-23INRMillionsQuarterlyFourth quarterSingle segmentCONSTRUCTION AND INFRASTRUCTURE2026-05-3012:00:002026-05-3017:15:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-02-14https://www.vprp.co.in/policies-and-codefalsetrue2026-01-012026-03-31UnauditedStandalone10162400002909000010453300008147700000-5602000001526600002367700005755000018614700002563020000-15176900000-1517690000-12140000-197650000-2097900000-13079000000000-13079000002360000-1305540000124644000010-10.49-10.4900-10.49-10.491. The above statement of audited financial results of Vishnu Prakash R Punglia Limited ("the Company") have been prepared in accordance with and comply in all material aspects with the Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act 2013 ("the Act") read with relevant rules issued there under and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 (Listing Regulations), as amended. Further, the above statement includes the result of 21 Jointly controlled operations, incorporated on a proportionate basis. There is no change in the Material Accounting Policies adopted during the quarter and year ended 31st March, 2026 as compared to those followed in the previous financials ended 31st March, 2025. <BR> 2. The above statement of audited financial results for the quarter and year ended 31st March, 2026 have been reviewed and recommended by the Audit Committee at its meeting held on 30th May, 2026. The Board of Directors at its meeting held on 30th May, 2026 have approved the above results and taken them on record. <BR> 3. The statutory auditors of the Company have expressed an unqualified opinion on the audited financial results for the quarter and the year ended 31st March, 2026. <BR> 4. The Company has Joint Arrangements classified as joint operations as per IND AS 111. The company recognises its direct right to the assets, liabilites, revenues and expenses of joint operations and its share of any jointly held or incurred assets, liabilites, revenues and expenses. These have been incorporated in the standalone financial statements under the appropriate headings. <BR> 5. The company and its jointly controlled operations are exclusively engaged in the business of construction and infrastructure development in India, which in the context of Indian Accounting Standard (Ind AS) 108 – “Operating Segment”, is considered as the single operating segment of the Company. <BR> 6. The company has Joint operation named VPRPL-KALPATARU JV where there has been dispute with the Kalpataru Enterprises (JV Partner), due to which the company does not have any access to the financials of the Joint operation and hence the same has not been incorporated in the financials results of the company. <BR> 7. Chief Engineer (Construction) -III, North Western Railway has rescinded the contract “Jaipur – Sawai Madhopur Doubling Project (T. No. NWR/SC/SWM-JP/Doubling/Civil-514110102)” vide termination notice dated 13.01.2026 and subsequently encashed the peroformance bank guarantee and forfeited security deposit amounting to aggregate of Rs. 99.64 million. Against this the Company has filed Civil Writ Petition vide S.B.C.W. No. 983/2026 & 8878/2026 against Chief Engineer (Construction) - III North Western Railway before the Rajasthan High Court, Jodhpur. The matter is currently pending for final hearing and adjudication. The management of the company expects to succeed in the proceedings with a high likelihood of restoration of the contract and reversal of adverse action on the basis of strong legal and factual grounds. However,the company has provided expected credit Loss of Rs.99.64 million which has been disclosed as "exceptional item" in the financial results for the quarter ended 31st December 2025 and year ended 31st March 2026. <BR> 8. Chief Engineer (Construction-I) North West Railway Jaipur has rescinded the contract awarded to VPRPL-KSIPL JV for “Major upgradation of Bikaner Railway Station of North Western Railway on EPC” (Tender No. NWR-SC-BKN-16-2023-24-EPC) vide termination notice dated 11.05.2026 and ordered for encashment of performance bank guarantee and forfeiture of security deposit to aggregate of Rs 199.472 million. Against this Company has filed Civil Writ Petition vide SBCWP No. 10651/2026 against Chief Engineer (Construction-I) North West Railway Jaipur and others before Rajasthan High Court Jodhpur. The matter is currently pending for hearing and adjudication. During hearing; respondents have submitted undertaking before Hon’ble Court that they will not proceed for encashment of Bank Guarantee and Hon’ble Court has recorded that till next date of hearing the Undertaking shall continue to operate. The management of Company expects to succeed in the proceedings with a high likelihood of restoration of the Contract and reversal of adverse action on the basis of strong legal and factual grounds. <BR> 9. The Company experienced temporary liquidity constraints during the year, primarily due to delays in realization of receivables from Government departments and Government-backed authorities. It has temporarily slow down the operations however Management expects recovery of these receivables based on the status of pending approvals, historical realization trends, and ongoing follow-up with the concerned authorities. <BR> In-spite of the above facts Promoters continued to support the Company through unsecured interest-free loans. As a result During the year, the Company repaid and closed borrowing facilities from banks and financial institutions aggregating approximately Rs.340 Crore and parallelly company continues its operations. <BR> Based on projected cash flows, expected realization of Government receivables and claims, continued Promoter support, and ongoing business operations, Management believes that the Company will be able to meet its obligations as they fall due and continue its operations in the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis, and Management is of the view that no uncertainty exists regarding Company’s ability to continue as a going concern. <BR> 10. The Government of India has consolidated 29 existing labour legislation into a unified framwork comparising four labour codes viz. the Code on Wages, 2019, the code on Social Security, 2020, the Industrial Relation Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "codes"). The codes have been made effective from 21st November,2025. The ministry of the Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. Based on the information avilable as at the reporting date, no material financial impact is presently envisaged. The company shall further evaluate impact, if any, on the measurement of the employee benefits once the relevant rules are notified by the government. <BR> 11. The figures for the quarters ended 31st March, 2026 are balancing figures between audited figure for the full financial year ended on 31st March, 2026 and the unaudited published year to date figures upto the third quater of the financial year. <BR> 12. Previous period's figures have been regrouped and rearranged, to the extent necessary, to confirm to current period's classifications. 2025-04-012026-03-31AuditedStandalone8511950000102000000861395000040232200000-538590000630970000738450000215670000521719000010286910000-1672960000-99640000-1772600000190000-271630000-2714400000-15011600000000-15011600007560000-14936000001246440000100-12.04-12.0400-12.04-12.04Construction Expenses1369940000Other Expenses491530000Construction Expenses4328240000Other Expenses88895000022746400003195000090450000012357000028400006663000003482700004149000002938350000782545000005767680000816000054877000015292000085390000656292000023125000012445400001586416000018802510000124644000050530600006299500000629950000059451000000052850000647360000335400006809000005900940000108506000040376300005122690000217490000112411200005809900000118221100001250301000018802510000Deferred tax assets (net)336870000Other non-current assets11400000Other Financial Assets0Other Financial Assets85390000Other Current Assets1244540000Other Financial Liabilities52850000Other Financial Liabilities217490000Other current liabilities574920000Provisions607000073845000015480000015793600000-366300005237000047620000-7178000007021500000-605500000215670000063900000159500000000629100000000-75900000034168500001644250000000226510000014177400000000000020420000249580000220100007600000012641000000000000000000629100000130540000-147710000000000001609500007377500000073845000000-1315250000-452200000-45220000533800008160000Financial Instruments through Other Comprehensive Income-240000Gain on sale of Equity Instruments through Other Comprehensive Income50000Remeasurements of defined employee benefit2510000Deferred Tax on revaluation of financial instruments400002360000Financial Instruments through Other Comprehensive Income0Gain on sale of Equity Instruments through Other Comprehensive Income810000Remeasurements of defined employee benefit6480000Deferred Tax on revaluation of financial 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