Standalone Financial Results (Amounts in ₹ Lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹1118.17
  • Revenue from Operations: ₹1118.17
  • Other Income: ₹0.00
  • Total Expenses: ₹1009.27
  • Profit Before Tax: ₹108.90
  • Tax Expense: ₹27.41 (Current Tax: ₹27.41, Deferred Tax: ₹0.00)
  • Net Profit for Period: ₹81.49
  • Basic EPS from Continuing Operations: ₹0.02
  • Basic EPS from Continuing and Discontinued Operations: ₹0.05

Half Year Ended September 30, 2026:

  • Total Income: ₹1968.15
  • Revenue from Operations: ₹1968.15
  • Other Income: ₹0.00
  • Total Expenses: ₹1768.73
  • Profit Before Tax: ₹199.42
  • Tax Expense: ₹40.99
  • Net Profit for Period: ₹158.43
  • Basic EPS from Continuing Operations: ₹0.10
  • Basic EPS from Continuing and Discontinued Operations: ₹0.10

Comparative Figures (Quarter):

  • Q2 FY26 Total Income: ₹1093.22
  • Q2 FY26 Net Profit: ₹211.44
  • Q2 FY26 Basic EPS: ₹0.18

Comparative Figures (Half Year):

  • H1 FY26 Total Income: ₹1875.81
  • H1 FY26 Net Profit: ₹285.32
  • H1 FY26 Basic EPS: ₹0.25

Consolidated Financial Results (Amounts in ₹ Lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹1121.99
  • Revenue from Operations: ₹1118.17
  • Other Income: ₹3.87
  • Profit Before Tax: ₹108.97
  • Tax Expense: ₹27.43
  • Net Profit for Period: ₹81.55
  • Attributable to Owners: ₹81.51
  • Attributable to Non-controlling Interests: ₹0.04

Half Year Ended September 30, 2026:

  • Total Income: ₹1974.25
  • Profit Before Tax: ₹199.57
  • Tax Expense: ₹41.02
  • Net Profit for Period: ₹158.56
  • Attributable to Owners: ₹158.48
  • Attributable to Non-controlling Interests: ₹0.08

Balance Sheet Highlights (Standalone as at September 30, 2026)

  • Total Assets: ₹12365.80 lakh
  • Equity Share Capital: ₹8281.16 lakh
  • Reserves: ₹954.02 lakh
  • Total Equity: ₹9270.42 lakh
  • Total Liabilities: ₹3095.38 lakh

Cash Flow Statement (Standalone Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹476.58 lakh
  • Net Cash used in Investing Activities: ₹-2853.32 lakh
  • Net Cash from Financing Activities: ₹3010.99 lakh
  • Net Increase in Cash: ₹32.78 lakh

Auditor Review

P V G R & Associates, Chartered Accountants (Firm Registration No: 022181S) conducted limited review of both standalone and consolidated financial results. Their review report states that nothing has come to their attention that causes them to believe the statements contain material misstatements or fail to comply with SEBI Listing Regulations.

For consolidated results, the auditors noted that four subsidiaries with total assets of ₹553.83 lakhs as at September 30, 2026 were included based on management-certified financial information that was not reviewed by their auditors. Management considered these subsidiaries immaterial to the Group.

Additional Information

  • The company operates in a single reportable segment: "Infrastructure"
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Previous period figures have been regrouped where necessary for comparison
  • Results available on company website: www.pvvinfra.com