5222052026-04-012026-06-305222052026-04-012026-06-30in-capmkt:OtherExpenses1Member5222052026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares522205PRAJINDNOTLISTEDINE074A01025PRAJ INDUSTRIES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-132026-08-05INRMillionsQuarterlyFirst quarterSingle segmentProcess and Project Engineering2026-08-1311:00:002026-08-1315:40:00Not applicablefalsefalseNot applicable2026-04-012026-06-30UnauditedStandalone539248000029215000056846300002809940000372390000-661000006408100007940000121030000143172000053177300003669000000366900000139770000-2731000011246000002544400000000254440000-249000025195000036763000021.381.38001.381.381. The unaudited standalone 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 ended 30 June 2026 have been subjected to Limited review by the statutory auditors of the Company and reviewed by the Audit Committee held on 12 August 2026 and approved by the Board of Directors of the Company at the meeting held on 13 August 2026. <br />
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2. Figures for the quarter ended 31 March 2026 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. <br />
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3. The Company operates only in one segment, i.e. “Process and Project Engineering”. Hence, there are no separate reportable segments as defined by Ind AS 108 'Operating Segments'. <br />
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4. Other Income includes Rs 88.974 Million representing an insurance claim in respect of losses arising from a fire incident at the Company's Urwade premises in March 2025. Since the related losses had already been recognized and expensed in the previous year, the claim has been recognized as income during the current quarter upon receipt of final approval from the insurance company. Out of the total claim amount, Rs 65.000 Million had been received as an advance in earlier years and the balance amount of Rs 23.974 Million has been recognized under Other Receivables as at 30 June 2026. <br />
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5. 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 Company had assessed and accounted the estimated incremental impact of Rs 238.308 Million as Exceptional Items in the Standalone Results for the year ended 31 March 2026. During the quarter ended 31 March 2026, the Company 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. 99.782 Million. The Company has estimated and accounted for incremental liability amounting to Rs. 29.000 Million on account of contract labour. The Company 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.Other Expenses1431720000Amount of items that will not be reclassified to profit and loss-3330000-3330000-840000-2490000