Board Meeting Details

The Board of Directors meeting was held on 10th August, 2026. The meeting commenced at 10:00 AM and concluded at 10:35 AM.

Key Approvals

The Board approved the following items:

1. Unaudited Standalone Financial Results for the quarter ended June 30, 2026, along with the Limited Review Report from the Statutory Auditor.

2. Unaudited Consolidated Financial Results for the quarter ended June 30, 2026, along with the Limited Review Report from the Statutory Auditor.

Standalone Financial Performance (₹ in Lakhs)

Income Statement:

  • Revenue from operations: 17,538.17 (Q1 FY27) vs 12,515.65 (Q1 FY26) - 40.1% increase YoY
  • Other income: 24.73 (Q1 FY27) vs 152.35 (Q1 FY26)
  • Total Income: 17,562.90 (Q1 FY27) vs 12,668.00 (Q1 FY26)

Expenses:

  • Cost of Materials Consumed: 1,500.70
  • Construction Expenses: 9,875.03
  • Employee Benefits Expenses: 117.35
  • Finance Costs: 53.35
  • Depreciation and Amortisation Expenses: 8.21
  • Other Expenses: 430.96
  • Total Expenses: 11,985.60

Profitability:

  • Profit before tax: 5,577.29 (Q1 FY27) vs 3,742.20 (Q1 FY26)
  • Tax expense:
  • Current income tax: 1,422.00
  • Deferred income tax: (0.29)
  • Profit for the period: 4,155.53 (Q1 FY27) vs 2,800.88 (Q1 FY26) - 48.4% increase YoY
  • Total Comprehensive Income: 4,155.53

Earnings Per Share:

  • Basic EPS: ₹4.47 (Q1 FY27) vs ₹3.01 (Q1 FY26)
  • Diluted EPS: ₹4.47 (Q1 FY27) vs ₹3.01 (Q1 FY26)

Consolidated Financial Performance (₹ in Lakhs)

Income Statement:

  • Revenue from operations: 17,538.17 (Q1 FY27) vs 12,515.65 (Q1 FY26)
  • Other income: 24.73
  • Total Income: 17,562.90

Expenses:

  • Total Expenses: 11,987.77

Profitability:

  • Profit before tax: 5,575.13
  • Tax expense:
  • Current income tax: 1,422.00
  • Deferred income tax: (0.24)
  • Profit for the period: 4,153.37
  • Less: Share of Loss transferred to Minority Interest: 1.11
  • Profit After Tax & Non-Controlling Interest: 4,154.48
  • Total Comprehensive Income: 4,154.48

Earnings Per Share:

  • Basic EPS: ₹4.47
  • Diluted EPS: ₹4.47

Subsidiary Information

The consolidated results include three subsidiaries:

1. PKH Projects LLP

2. PKH Ayodhya Private Limited

3. UP World Trade Centre Private Limited

The interim financial results of these subsidiaries were not reviewed by the main auditor but by other auditors. These subsidiaries reported:

  • Total revenues: ₹Nil for Q1 FY27
  • Total net loss after tax: ₹2.16 lakhs
  • Total comprehensive income: (₹2.16 lakhs)

Auditor Review

For A.T.R.S. & Co, Chartered Accountants (Firm Registration No. 328977E)

  • Partner: Amit Agarwal (Membership No. 303411)
  • Limited review conducted in accordance with Standard on Review Engagements (SRE) 2410
  • Conclusion: Nothing came to their attention that causes them to believe the financial results contain any material misstatement
  • Date: 10/08/2026

Additional Notes

  • The company operates in a single business segment: Construction Activity
  • Geographical segment: India only
  • Trade payables, loans and advances, and other current liabilities are subject to confirmation and reconciliation
  • Financial results are available on the company website (www.garudaconstructionengineering.com) and stock exchange websites