PROV2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares PROV 2023-04-01 2024-03-31 INR Half yearly true Cash Flow Indirect Unaudited Standalone 1378562000.00 21720000.00 1400281000.00 0.00 1489939000.00 -188941000.00 25664000.00 5782000.00 951000.00 33534000.00 1366928000.00 33353000.00 0.00 33353000.00 0.00 33353000.00 7000.00 5861000.00 5868000.00 27485000.00 0.00 0.00 0.00 27485000.00 27485000.00 0.00 0 8.28 8.28 0.00 0.00 0.00 1. The above standalone unaudited financial results for the half year ended 30th September, 2023 have been reviewed by the Audit Committee and approved by the Board of Directors in their meetings held on 1st November, 2023. The company Statutory Auditors have expressed an unmodified opinion of the aforesaid results. These results are available on the Company's Website. 2. In accordance with regulation 33 of the SEBI(LODR) regulation 2015, the above standalone results have been reviewed by the Statutory Auditors of the Company for the half year ended 30th September, 2023. 3. The above standalone unaudited financial statements for the half year ended on 30th September, 2023 have been prepared in accordance with the Generally Accepted Accounting Principles in India (lndian GAAP) to comply with the Accounting Standards specified under Section 133 of Cornpanies Act,2013, and the relevant provisions of the Companies Act,2013. 4. The Figures for the previous period/year have been regrouped/reclassified, wherever necessary to confirm to current period/year classification. 5. The Company is operating in the single segment and hence provisions relating to the Segment Reporting as per AS-17 “Segment Reporting” not applicable. 6. As the Company has listed on the Emerge platform of the National Stock Exchange of India Limited ( NSE EMERGE ) w.e.f 05th June, 2023, and the Company prepared the financial results for the half year ended 30th September, 2023 and year ended on 31st March, 2023. 7. The company has made the Initial Public Offer of 9,01,920 equity shares of face value of Rs. 10 each with the premium of Rs.761 each aggregating to Rs.69,53,80,320/- which is fully subscribed and shares were allotted on 31st May, 2023. The company has issued fresh share capital of 6,71,773 equity shares of face value of Rs.10 each with the premium of Rs.761 each aggregating to Rs.51,79,36,983/- and balance 2,30,147 equity shares of face value of Rs.10 each with the premium of Rs.761 each aggregation to Rs.17,74,43,337/- were sold by the selling shareholders in the Intitial Public Offer. 8. The standalone financial results of the Company have been prepared in accordance with accounting standards as prescribed under section 133 of companies act, 2013 read with relavant rules thereunder and int terms of Regulation 33 of the SEBI (LODR) Regulations, 2015. The compliance relating to IND As is not applicable on the Compnay since the company got listed n SME platform on NSE. 9. Debt equity ratio is 0.125 10. Debt service coverage ratio is 0.225 11. Interest service coverage ratio is 6.768 Other 33534000.00 5782000.00 951000.00 0.00 0.00 3000.00 0.00 -9007000.00 0.00 0.00 0.00 -2277000.00 -188941000.00 139718000.00 -275812000.00 32073000.00 15644000.00 9211000.00 -268105000.00 -270382000.00 -237030000.00 0.00 0.00 0.00 -662000.00 0.00 -236368000.00 0.00 0.00 -236368000.00 0.00 0.00 0.00 41499000.00 0.00 0.00 0.00 0.00 0.00 89000.00 0.00 0.00 0.00 0.00 0.00 0.00 3000.00 9007000.00 0.00 0.00 0.00 -32578000.00 0.00 0.00 -32578000.00 505499000.00 0.00 0.00 0.00 -24223000.00 0.00 5782000.00 0.00 -298629000.00 225311000.00 0.00 0.00 225311000.00 -43635000.00 0.00 -43635000.00 52579000.00 8944000.00