Parshwanath Corporation Limited

Financial Results (₹ in Lakhs)

Income Statement:

  • Revenue from Operations: ₹18.29 lakh (Q1 FY27) vs. ₹16.42 lakh (Q1 FY26) - an increase of 11.4% year-over-year.
  • Other Income: ₹0.27 lakh (Q1 FY27) vs. ₹20.54 lakh (Q1 FY26) - a significant decrease.
  • Total Income: ₹18.56 lakh (Q1 FY27) vs. ₹36.96 lakh (Q1 FY26) - a decrease of 49.8%.
  • Total Expenses: ₹22.36 lakh (Q1 FY27) vs. ₹27.72 lakh (Q1 FY26).
  • Employee Benefit Expenses: ₹12.50 lakh
  • Depreciation and Amortization: ₹0.02 lakh
  • Other expenses: ₹9.84 lakh
  • Impairment Loss (net) on Financial Assets: (₹1.91) lakh (a reversal)
  • Loss Before Tax: (₹1.89) lakh (Q1 FY27) vs. Profit of ₹10.92 lakh (Q1 FY26)
  • Tax Expense: ₹0.00 lakh for the current quarter
  • Net Loss for the period: (₹1.89) lakh (Q1 FY27) vs. Net Profit of ₹15.67 lakh (Q1 FY26)
  • Total Comprehensive Loss: (₹1.89) lakh

Earnings Per Share (Face value ₹10 each):

  • Basic EPS: (₹0.06)
  • Diluted EPS: (₹0.06)

Capital Structure:

  • Paid-up equity share capital: ₹313.18 lakh (unchanged from previous periods)

Comparative Figures

Quarter Ended 31-Mar-2026 (Unaudited):

  • Revenue from Operations: ₹11.72 lakh
  • Other Income: ₹0.60 lakh
  • Total Income: ₹12.32 lakh
  • Total Expenses: ₹61.88 lakh
  • Impairment Loss: (₹0.98) lakh
  • Loss Before Tax: (₹48.58) lakh
  • Tax Expense: (₹12.73) lakh
  • Net Loss: (₹35.85) lakh
  • Other Comprehensive Loss: (₹0.77) lakh
  • Total Comprehensive Loss: (₹36.62) lakh
  • Basic EPS: (₹1.14)
  • Diluted EPS: (₹1.14)

Year Ended 31-Mar-2026 (Audited):

  • Revenue from Operations: ₹62.33 lakh
  • Other Income: ₹56.50 lakh
  • Total Income: ₹118.83 lakh
  • Total Expenses: ₹131.32 lakh
  • Impairment Loss: (₹15.73) lakh
  • Profit Before Tax: ₹3.24 lakh
  • Tax Expense: ₹6.44 lakh
  • Net Loss: (₹3.20) lakh
  • Other Comprehensive Loss: (₹0.77) lakh
  • Total Comprehensive Loss: (₹3.97) lakh
  • Basic EPS: (₹0.10)
  • Diluted EPS: (₹0.10)

Notes to Financial Results

1. The results have been prepared in accordance with Indian Accounting Standards (Ind AS).

2. The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on August 13, 2026.

3. The statutory auditors, MBD & Co LLP, have conducted a limited review and issued an unmodified review report.

4. Figures for the quarter ended March 31, 2026, are balancing figures between audited annual figures and published year-to-date figures up to the end of the third quarter.

5. The company operates in a single segment: "construction and development of housing projects" as per Ind AS 108.