MPDL LIMITED

Standalone Financial Results (Rs in Lacs, except per share data)

Income Statement for Quarter Ended June 30, 2026:

  • Income from Operations (Net): ₹529.12
  • Other Income: ₹3.77
  • Total Income: ₹532.89
  • Expenses:
  • Construction Expenses: ₹1,073.89
  • Changes in Inventories: (₹291.21)
  • Employee Benefits Expense: ₹8.65
  • Finance Costs: ₹147.93
  • Depreciation and Amortization: ₹1.02
  • Legal & Professional and Consultancy: ₹27.92
  • Other Expenses: ₹87.42
  • Total Expenses: ₹1,055.61
  • Loss from operations before tax: (₹522.72)
  • Tax Expense: (₹131.56)
  • Loss from continuing operations (after tax): (₹391.16)
  • Other Comprehensive Income (after tax): Not applicable for the current quarter.
  • Total Comprehensive Income for the period: (₹391.16)

Earnings Per Share (EPS) - Basic and Diluted: (₹5.28)

Paid-up equity share capital: ₹741.25 Lacs (Face Value ₹10 per share)

Comparative Figures:

  • Quarter Ended March 31, 2026 (Audited): Net Loss of (₹330.01) Lacs, EPS of (₹4.45)
  • Quarter Ended June 30, 2025 (Unaudited): Net Loss of (₹103.79) Lacs, EPS of (₹1.40)
  • Year Ended March 31, 2026 (Audited): Net Loss of (₹650.04) Lacs, EPS of (₹8.77)

Consolidated Financial Results (Rs in Lacs, except per share data)

Income Statement for Quarter Ended June 30, 2026:

  • Total Income: ₹532.89
  • Total Expenses: ₹1,084.28
  • Loss from operations before tax: (₹551.39)
  • Tax Expense: (₹131.56)
  • Loss from continuing operations (after tax): (₹419.83)
  • Share of profit/(loss) of associates: Not quantified in the main table.
  • Profit/(loss) for the period: (₹419.83)
  • Other Comprehensive Income (after tax): (₹1.26)
  • Total Comprehensive income for the period: (₹421.08)
  • Net loss attributable to Owners of the Company: (₹419.83)

Earnings Per Share (EPS) - Basic and Diluted: (₹5.66)

Paid-up equity share capital: ₹741.25 Lacs (Face Value ₹10 per share)

Auditor's Review Report

O P Bagla & Co LLP conducted a limited review of the financial results. Their report, dated August 13, 2026, states that based on their review, nothing has come to their attention that causes them to believe that the financial results are not prepared in accordance with applicable accounting standards and SEBI LODR regulations.

A specific qualification in the consolidated report notes that the interim financial statements of an associate company, Cambridge Construction (Delhi) Pvt. Ltd., were not reviewed by its auditors. The parent company's share of loss from this associate aggregates to ₹28.66 Lacs, and other comprehensive loss is ₹1.26 Lacs for the quarter. The auditor's conclusion regarding this associate is based solely on the unaudited management accounts.

Notes to the Financial Results

1. The financial statements were reviewed by the Audit Committee and then approved by the Board of Directors in their meetings held on August 13, 2026.

2. The figures for the quarter ended March 31, 2026, have been derived by deducting the year-to-date unaudited figures for the period ended December 31, 2025, from the audited figures for the year ended March 31, 2026.

3. Previous period/year's figures have been regrouped/reclassified wherever necessary for comparability.