Key Financial Figures - Standalone
Quarterly Performance (Q2 FY27 vs Q2 FY26):
- Revenue from operations: ₹6,518.7 million (vs ₹6,858.6 million in Q2 FY26)
- Other income: ₹222.8 million (vs ₹107.5 million in Q2 FY26)
- Total income: ₹6,741.5 million (vs ₹6,966.1 million in Q2 FY26)
- Profit before tax: ₹626.9 million (vs ₹559.0 million in Q2 FY26)
- Profit for the period: ₹454.3 million (vs ₹416.6 million in Q2 FY26)
- EPS (Basic & Diluted): ₹2.47 (vs ₹2.27 in Q2 FY26)
Half-Yearly Performance (H1 FY27 vs H1 FY26):
- Revenue from operations: ₹11,911.2 million (vs ₹11,961.8 million in H1 FY26)
- Other income: ₹515.0 million (vs ₹239.4 million in H1 FY26)
- Total income: ₹12,426.2 million (vs ₹12,201.1 million in H1 FY26)
- Profit before tax: ₹993.8 million (vs ₹825.3 million in H1 FY26)
- Profit for the period: ₹708.8 million (vs ₹616.2 million in H1 FY26)
- EPS (Basic & Diluted): ₹3.86 (vs ₹3.36 in H1 FY26)
Key Financial Figures - Consolidated
Quarterly Performance (Q2 FY27 vs Q2 FY26):
- Revenue from operations: ₹8,489.9 million (vs ₹8,416.3 million in Q2 FY26)
- Other income: ₹121.7 million (vs ₹54.1 million in Q2 FY26)
- Total income: ₹8,611.7 million (vs ₹8,470.4 million in Q2 FY26)
- Profit before tax: ₹361.2 million (vs ₹296.1 million in Q2 FY26)
- Profit for the period: ₹231.7 million (vs ₹192.8 million in Q2 FY26)
- EPS (Basic & Diluted): ₹1.26 (vs ₹1.05 in Q2 FY26)
Half-Yearly Performance (H1 FY27 vs H1 FY26):
- Revenue from operations: ₹15,648.1 million (vs ₹14,818.4 million in H1 FY26)
- Other income: ₹321.6 million (vs ₹140.0 million in H1 FY26)
- Total income: ₹15,969.7 million (vs ₹14,958.3 million in H1 FY26)
- Profit before tax: ₹571.7 million (vs ₹392.2 million in H1 FY26)
- Profit for the period: ₹347.7 million (vs ₹246.2 million in H1 FY26)
- EPS (Basic & Diluted): ₹1.89 (vs ₹1.34 in H1 FY26)
Balance Sheet Highlights - Standalone (as of 30 September 2026)
- Total assets: ₹26,920.1 million (vs ₹27,952.1 million as of 31 March 2026)
- Equity share capital: ₹367.6 million (unchanged)
- Other equity: ₹14,000.1 million (vs ₹13,960.2 million)
- Total equity: ₹14,367.7 million (vs ₹14,327.8 million)
- Current assets: ₹18,565.9 million (vs ₹19,894.0 million)
- Cash and cash equivalents: ₹1,076.9 million (vs ₹886.4 million)
Cash Flow Statement - Standalone (H1 FY27)
- Net cash from operating activities: ₹163.1 million
- Net cash from investing activities: ₹696.2 million
- Net cash used in financing activities: ₹(720.9) million
- Net increase in cash: ₹138.4 million
Significant Notes
Note 3 - Insurance Claim:
Other income for quarter ended 30 June 2026 includes ₹88.974 million representing an insurance claim in respect of losses arising from a fire incident at the Company's Urwade premises in March 2025. The related losses had already been recognized and expensed in the previous year. Out of the total claim amount, ₹65.000 million had been received as an advance in earlier years and the balance amount of ₹23.974 million was received during quarter ended 30 September 2026.
Note 4 - Labour Code Impact:
Effective 21 November 2025, the Government of India consolidated 29 existing labour regulations into four Labour codes. This resulted in a one-time material increase in provision for employee benefits of ₹238.308 million accounted as Exceptional Items in the Standalone Results for the year ended 31 March 2026. The Company continues to monitor finalization of Central/State Rules and would provide appropriate accounting effect as clarifications are issued.
Segment Information:
The Company operates only in one segment: "Process and Project Engineering". No separate reportable segments as defined by Ind AS 108.
Geographical Revenue Breakdown (Consolidated):
- Within India: ₹10,638.0 million (H1 FY27)
- Outside India: ₹5,010.1 million (H1 FY27)
Subsidiaries Included in Consolidation:
The consolidated results include Praj Engineering & Infra Limited, Praj Hi Purity Systems Limited, Praj Far East Co. Limited, Praj Americas Inc., Praj Far East Philippines Limited, Praj GenX Limited, Praj Projects (Tanzania) Limited, Praj Foundation (Section 8 Company, w.e.f. April 30, 2026), and Praj Foundation Trust (in process of closure).