Prerna Infrabuild Limited's Board of Directors met on Thursday, 13th August, 2026 at the company's registered office in Ahmedabad. The meeting commenced at an unspecified time and concluded at 1:30 PM.

The Board considered and approved the following items:

1. Unaudited Financial Results: Pursuant to Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, the Board approved the Unaudited Financial Results (Standalone and Consolidated) for the half year/quarter ended on June 30, 2026. These results were reviewed by the audit committee.

2. Auditor Review: The statutory auditors, Shah & Jhalawadia Chartered Accountants (FRN: 0146590W), carried out a limited review on the Unaudited Financial Results for the half year/quarter ended on June 30, 2026. Partner CA Paurav Shah (M No: 122910) signed the review report dated 13th August, 2026 from Ahmedabad.

Consolidated Financial Results (Rs. in Lakhs)

The consolidated results include the following entities:

  • Prerna Infrabuild (Subsidiary Partnership Firm with 90% share)
  • Prenamount Infrabuild LLP (Subsidiary Partnership Firm with 51% share)

Quarter ended 30-06-2026 (Unaudited):

  • Revenue from operations: ₹152.73
  • Other income: ₹48.67
  • Total Revenue: ₹201.40
  • Total Expenses: ₹180.98
  • Profit before tax: ₹20.42
  • Tax expense: ₹7.25 (Current Tax: ₹7.32, Deferred Tax: -₹0.07)
  • Net profit for the period: ₹13.17
  • Share of profit/(loss) of associate and joint ventures: ₹0.00
  • Net Profit (Loss) for the period: ₹13.17
  • Earnings per share (Basic and Diluted): ₹0.09

Comparative Figures:

  • Quarter ended 31-03-2026 (Audited): Net profit ₹139.03, EPS ₹0.40
  • Quarter ended 30-06-2025 (Unaudited): Net loss ₹8.57, EPS -₹0.02
  • Year ended 31-03-2026 (Audited): Net profit ₹309.09

Standalone Financial Results (Rs. in Lakhs)

Quarter ended 30-06-2026 (Unaudited):

  • Revenue from operations: ₹152.73
  • Other income: ₹48.67
  • Total Revenue: ₹201.40
  • Total Expenses: ₹162.08
  • Profit before tax: ₹39.32
  • Tax expense: ₹7.25 (Current Tax: ₹7.32, Deferred Tax: -₹0.07)
  • Net profit for the period: ₹32.07
  • Earnings per share (Basic and Diluted): ₹0.09

Comparative Figures:

  • Quarter ended 31-03-2026 (Audited): Net profit ₹144.73, EPS ₹0.40
  • Quarter ended 30-06-2025 (Unaudited): Net loss ₹4.03, EPS -₹0.01
  • Year ended 31-03-2026 (Audited): Net profit ₹323.59

Auditor's Conclusion

The auditors stated: "Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of unaudited financial results prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended including the manner in which it is to be disclosed, or that it contains any material misstatement."

The company has submitted the results and limited review certificate to BSE Limited as required under SEBI regulations.