5175562026-04-012026-06-305175562026-06-305175562026-04-012026-06-30in-capmkt:OtherExpenses1Member5175562026-04-012026-06-30in-capmkt:ReportableSegments1Member5175562026-04-012026-06-30in-capmkt:ReportableSegments2Member5175562026-04-012026-06-30in-capmkt:ReportableSegments1Member5175562026-04-012026-06-30in-capmkt:ReportableSegments2Member5175562026-04-012026-06-30in-capmkt:ReportableSegments1Member5175562026-06-30in-capmkt:ReportableSegments1Member5175562026-04-012026-06-30in-capmkt:ReportableSegments2Member5175562026-06-30in-capmkt:ReportableSegments2Member5175562026-04-012026-06-30in-capmkt:ReportableSegments1Member5175562026-06-30in-capmkt:ReportableSegments1Member5175562026-04-012026-06-30in-capmkt:ReportableSegments2Member5175562026-06-30in-capmkt:ReportableSegments2Member5175562026-04-012026-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares517556PVPNOTLISTEDINE362A01016PVP VENTURES LIMITEDMain BoardEquity2026-04-012027-03-312026-08-142026-08-09INRLakhsQuarterlyFirst quarterMulti segment2026-08-1411:00:002026-08-1415:40:00Declaration of unmodified opinion2026-04-012026-06-30UnauditedConsolidated45636900025830100071467000089868000074070008368400010143200061370000142418000486179000228491000-108500000119991000572600036340009360000011063100000001106310000110631000120822000-10191000002604037000100.460.46000.460.461 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 ended 30 June 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 14th August 2026. The Statutory Auditors of the Holding Company have carried out limited review of the results for the quarter ended 30 June 2026. <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 30 June 2026 is Rs. 21,843.49 Lakhs. <br /> Though NCCPL is not carrying any business activity, based on the below-mentioned factors, the Holding 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 Holding 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 Holding Company as it is involved in the business of providing infrastructural facilities. <br /> 3 The Holding Company was treating the aforesaid loan as deemed investment in subsidiary and hence was carrying the same at cost until 30 September 2023. Consequent to NCCPL ceasing to be a subsidiary as highlighted above, the Holding Company has carried the same at amortized cost as at 30 June 2026 in accordance with the requirements of Ind AS-109 – Financial instruments. Accordingly, the Management has carried the loan at present value by discounting the future cash flows at a rate of 8% over an estimated repayment period of 8.5 years (considering the possibility of further extension as stated above as against the balance legal tenor of 4 years). <br /> The accounting has been done in the following manner: <br /> Particulars Remarks Amount upon initial <br /> recognition Amount carried as at <br /> 30 June 2026 <br /> Carried as Loan under Non-Current financial assets Interest income has been recorded under the Effective Interest Rate (EIR) method* 11,091.29 13,785.53 <br /> <br /> Carried as Prepayment asset under other Non-Current Assets Amortization would be done in proportion of revenues accruing to the Holding Company as per the SPA as stated in Note 2 (iii) above <br /> 10,752.20 <br /> 10,752.20 <br /> 21,843.49 <br /> <br /> * An amount of Rs. 303.57 Lakhs has been recognized as Interest Income under Other Income for the quarter ended 30 June 2026. <br /> 4 During the current quarter, the Company had acquired additional 4,263 shares representing a additional stake of 7.99% of the paid up share capital of 7Med India Private Limited (7 Med) for a consideration of Rs. <br /> 1,926.24 Lakhs. Accordingly, the Company now holds 41.23% in 7 Med. The effective date of additional investment has been considered as 1 April 2026. <br /> 5 The Holding Company had acquired Humain Healthtech Private Limited (“HHT”) in October 2023. HHT, in turn, has two subsidiaries, namely Noble Diagnostics Private Limited (“Noble”) and Apta Medical Imaging <br /> Private Limited (“Apta”). <br /> In accordance with Ind AS 36 - Impairment of Assets, Goodwill is not amortised but tested for impairment and whenever there is an indication of impairment, impairment loss is recognised . Accordingly, the Company <br /> carried out an assessment of estimated recoverable amount, considering the future business plans and projected cash flows of the underlying business. Based on the assessment, the recoverable amount was <br /> determined to be lower than the carrying amount of the investment due to negative net-worth of Apta. <br /> Consequently, an impairment loss of Rs.1,085.00 lakhs has been recorded towards Goodwill during the quarter ended 30 June 2026. The impairment loss has been presented as an exceptional item in the Statement of <br /> Profit and Loss. <br /> 6 The Group has identified reportable segments in accordance with Ind AS 108-Operating Segments. Accordingly, two reportable segments, i.e. Real Estate and Health Care Services have been identified the details of which are given in Segment Results - Annexure - 3. <br /> 7 Previous period figures have been reclassified to confirm to the current period classification/presentation. <br /> Other Expenses142418000Real Estate134927000Health care services3214420004563690000456369000Real Estate347086000Health care services-17163000329923000101432000108500000119991000Real Estate5311998000Health care services2321514000763351200007633512000Real Estate2629819000Health care services1115596000374541500003745415000000UnauditedtrueCNGSN & Associates LLPtrue2029-01-31