5407102026-01-012026-03-315407102026-03-315407102025-03-315407102025-04-012026-03-315407102026-01-012026-03-31in-capmkt:OtherExpenses1Member5407102026-01-012026-03-31in-capmkt:OtherExpenses2Member5407102025-04-012026-03-31in-capmkt:OtherExpenses1Member5407102025-04-012026-03-31in-capmkt:OtherExpenses2Member5407102026-03-31OtherNoncurrentFinancialAssetsDomain15407102026-03-31OtherNoncurrentFinancialAssetsDomain25407102026-03-31OtherNoncurrentFinancialAssetsDomain35407102026-03-31OtherNoncurrentAssetsDomain15407102026-03-31OtherCurrentFinancialAssetsDomain15407102026-03-31OtherCurrentFinancialAssetsDomain25407102026-03-31OtherCurrentAssetsDomain15407102026-03-31OtherNoncurrentFinancialLiabilitiesDomain15407102026-03-31OtherNoncurrentFinancialLiabilitiesDomain25407102026-03-31OtherNoncurrentLiabilitiesDomain15407102026-03-31OtherCurrentFinancialLiabilitiesDomain15407102026-03-31OtherCurrentFinancialLiabilitiesDomain25407102026-03-31OtherCurrentFinancialLiabilitiesDomain35407102026-03-31OtherCurrentLiabilitiesDomain15407102026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15407102026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25407102025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15407102025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25407102026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15407102026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25407102025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15407102025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss25407102026-01-012026-03-31AuditorDomain15407102026-01-012026-03-31in-capmkt:AuditedMember5407102026-03-31in-capmkt:AuditedMember5407102026-01-012026-03-31in-capmkt:AdjustedMember5407102026-03-31in-capmkt:AdjustedMember5407102026-01-012026-03-31AuditQualification1iso4217:INRiso4217:INRxbrli:shares540710CAPACITENOTLISTEDINE264T01014CAPACITE INFRAPROJECTS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-202026-05-15INRLakhsQuarterlyFourth quarterSingle segmentEngineering, Procurement and Construction Contracts2026-05-2017:07:002026-05-2017:30:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated7117840000145130007132353000200367600029091900010538000488484000253573000269224000323341800065498320005825210000582521000-127496000278509000151013000043150800000014014000445522000-4735000440787000467277000-21755000462219000-21432000846040000105.275.27005.275.272025-04-012026-03-31AuditedConsolidated26227194000209112000264363060008242716000581316000-146430001823088000964059000991170000113224390002391014500025261610000252616100039849200025758800065608000001870081000000608460001930927000-119370001918990000191532600015601000190183700017153000846040000101824243100022.8222.820022.8222.82Construction Expenses2772331000Other Expenses461087000Construction Expenses9710775000Other Expenses1611664000640359500031646100000188560001351500002603990006387800091805100002955509000393743800015960004910400001144290000012889430000108500310009123310007241560000119373790002442389700016707870002738362700039630100039222828000846040000182424310001908847100030490000191189610001286587000000648637000193522400078970007160880008776420003536851000343107000045660000086425660009099166000334515400015875390000359053000122381000210192000165670160002010386700039222828000other financial assest391897000Contract Assest2451450000Right of use assest112162000Other non-current assets491040000Other financial assets1253937000Contract assest10683442000Other current assets1670787000Lease liabilities70050000Other financial liabilities578587000Contract liabilities877642000Contract liabilities2831607000Lease liabilities44364000Other financial liabilities469183000Other current liabilities359053000964059000-190398000-10526250000000-249785700001947840000009911700005792890007407000015437650000-8710000-1078290000-2168000-608460000-3930540000031217600028383370000010782900071317700002232989000000000003422500017484100002506500000000000000-11706700040224000000009218400000-1528642000000000001836890000128689000051271000093177800000-4330490002712980000271298000641033000912331000Remeasurements gains/(losses) on defined benefit plans-7211000Income tax on (a) above1815000-5396000Remeasurements gains/(losses) on defined benefit plans-20185000Income tax on (a) above5080000-1510500000Exchange differences on translation of foreign operation884000Income tax on (a) above-223000661000Exchange differences on translation of foreign operation4234000Income tax on (a) above-1066000316800000-4735000-11937000AuditedQualified opinionFor M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration: 105047W/W101187true2027-07-31264363060002643630600023910145000239101450001930927000193092700022.8222.82392228280003922282800020103867000201038670001911896100019118961000Qualification on Trade ReceivableQualified opinionRepetitiveN.A.Management view : <br /> The Group had long outstanding Trade Receivables of INR 1,155.93 Lakhs recoverable from one party which was written off as Bad debts/Provided as Expected Credit Loss Allowance in the earlier periods. The National Company Law Tribunal (NCLT), Amaravati Bench, had earlier admitted the said party into Corporate Insolvency Resolution Process (CIRP), and the Resolution Professional (RP) had approved an amount of INR 1,155.93 Lakhs against the Group's total claim of INR 1,583.14 Lakhs. Subsequently, the CIRP proceedings were withdrawn following a settlement between the said party and its creditors, rendering the Group’s claim infructuous. During the current period, the NCLT, Amaravati Bench, readmitted the said party into CIRP and appointed an RP. The Group has resubmitted its claim to the RP and is confident of a favourable outcome based on prior approval of its claim. The Group had recorded the recovery of said receivables by giving effect in Other Income/Expected Credit Loss Allowance during the year ended March 31, 2024, based on future recoverability projections. <br /> Further above note has been disclosed in SEBI LODR results.Refer point no. iQualification included by Auditor in Audit Report as per SEBI LODR: <br /> As described in Note 6 to the Statement, trade receivables include INR 1,155.93 lakhs (Previous periods - INR 1,155.93 lakhs) in respect of one party which was earlier considered as Bad Debts / Provided as Expected Credit Loss Allowance, the Management had recorded recovery of the said receivable by giving effect in Other Income / Expected Credit Loss Allowance during the year ended March 31, 2024, based on future recoverability projections. In the absence of sufficient appropriate evidence about the recoverability of the said receivable, we are unable to comment on the recoverability and loss allowance, if any, required on such receivable. <br /> The predecessor auditor had modified their opinion in respect of this matter for the quarter and financial year ended March 31, 2025. This matter was also modified in our review report for the quarter ended December 31, 2025.Mr. Rahul KatyalMr. Rajesh DasMr. Kartik RawalFor M S K A & Associates LLP (Formerly known as M S K A & Associates) Chartered Accountants ICAI Firm Registration: 105047W/W101187Mr. Vishit Jhaveri Partner M No. – 105562Mumbai2026-05-20