Prerna Infrabuild Limited — Quarter ended 31 March 2026 (Date: 08/05/2026)
| Particulars | Quarter ended on 31-03-2026 Audited | 31-12-2025 Unaudited | 31-03-2025 Audited | Year ended on 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|---|---|---|
| 1. Revenue from operations | 14.00 | 298.79 | 435.31 | 949.33 | 1046.82 |
| 2. Other income | 300.46 | 145.4 | 108.56 | 614.08 | 360.16 |
| 3. Total Revenue (I+II) | 314.46 | 444.19 | 543.87 | 1563.41 | 1406.98 |
| 4. Expenses: | |||||
| a) Cost of Material consumed | 409.60 | 0.00 | 409.60 | 0.00 | |
| b) Purchase of stock | 0.62 | 68.88 | 147.36 | 77.70 | 598.83 |
| c) Contact cost and Project Exp | 1268.74 | 1233.8 | 3353.19 | ||
| c) Changes in inventories of finished goods, WIP and stock in trade | (1,703.90) | (1,018.67) | 217.75 | (3126.33) | 199.03 |
| d) Employees benefits expenses. | 36.37 | 31.88 | 30.92 | 141.64 | 125.54 |
| e) Finance Costs | 25.93 | 2.57 | 45.27 | 100.82 | 148.60 |
| f) Depreciation and amortisation exp. | 10.06 | 6.65 | 7.1 | 26.35 | 20.32 |
| g) Other Expenses | 45.48 | 13.72 | 78.06 | 141.41 | 151.79 |
| Total Expenses | 92.90 | 338.83 | 526.46 | 1124.38 | 1244.11 |
| 5. Profit/(Loss) before exceptional items and Taxes (III – IV) | 221.56 | 105.36 | 17.41 | 439.03 | 162.87 |
| 6. Exceptional items | |||||
| 7. Profit/(Loss) before Tax (V – VI) | 221.56 | 105.36 | 17.41 | 439.03 | 162.87 |
| 8. Tax Expenses | |||||
| 1) Current Tax | 40.68 | 22.16 | 11.37 | 88.92 | 32.91 |
| 2) Deferred Tax | (1.75) | (0.53) | (0.50) | (2.58) | (0.59) |
| Total tax exp | 38.93 | 21.63 | 10.87 | 86.34 | 32.32 |
| 9. Profit/(Loss) for the period from continuing operations (VII-VIII) | 182.63 | 83.73 | 6.54 | 352.69 | 130.55 |
| 10. Profit/(loss) from discontinued operations before tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 11. Tax expenses of discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 12. Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 13. Share of profit/(loss) of associate and joint ventures accounted for using equity method | (43.60) | 0 | (43.60) | ||
| 14. Net Profit (Loss) for the period | 139.03 | 83.73 | 6.54 | 309.09 | 130.55 |
| 15. Other Comprehensive Income for the period, net of tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| A i. Items that will not be classified to Profit & Loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| A ii. Income tax relating to items that will not be classified to Profit & Loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| B i. Items that will be classified to Profit & Loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| B ii. Income tax relating to items that will be classified to Profit & Loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 16. Total Comprehensive income for the period | 139.03 | 83.73 | 6.54 | 309.09 | 130.55 |
| 17. Details of equity paid up capital | |||||
| Paid up equity share capital | 3612.75 | 3612.75 | 3612.75 | 3612.75 | 3612.75 |
| Face value of equity share capital | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| Particulars | Quarter ended on 31-03-2026 | 31-12-2025 Unaudited | 31-03-2025 Audited | Year ended on 31-03-2026 Audited | 31-03-2025 Audited |
|---|---|---|---|---|---|
| Other Equity excluding revaluation reserve | |||||
| 18 Net profit or loss, attributable to | |||||
| Owners of parent | 144.73 | 89.18 | 10.22 | 323.59 | 134.44 |
| Non controlling interest | (5.71) | (5.45) | (3.68) | (14.51) | (3.89) |
| 19 Other Comprehensive income for the period attributable to | |||||
| Owners of parent | |||||
| Non controlling interest | |||||
| 20 Total comprehensive income for the period attributable to | |||||
| Owners of parent | 144.73 | 89.18 | 10.22 | 323.59 | 134.44 |
| Non controlling interest | (5.71) | (5.45) | (3.68) | (14.51) | (3.89) |
| 21 Earning per share | |||||
| i. Earning per equity share for continuing operations | |||||
| Basic | 0.40 | 0.25 | 0.03 | 0.90 | 0.37 |
| Diluted | 0.40 | 0.25 | 0.03 | 0.90 | 0.37 |
| ii. Earning per equity share for discontinuing operations | |||||
| Basic | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Diluted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| iii. Earning per equity share from continuing and discontinuing operations | |||||
| Basic | 0.40 | 0.25 | 0.03 | 0.90 | 0.37 |
| Diluted | 0.40 | 0.25 | 0.03 | 0.90 | 0.37 |
| Particulars | As at 31 March, 2026 | As at 31 March, 2025 |
|---|---|---|
| A ASSETS | ||
| 1 Non-current assets | ||
| Property, plant and equipment | 53.48 | 49.37 |
| Capital Work in progress | ||
| Investment property | 3473.75 | 2582.88 |
| Other intangible assets | ||
| Financial assets | ||
| Investments | 902.57 | 430.67 |
| Loans | 59.60 | 7.33 |
| Other financial assets | ||
| Deferred tax assets (net) | 20.43 | 17.85 |
| Other non current assets | 815.12 | 151.81 |
| Total Non-current assets | 5324.95 | 3239.91 |
| 2 Current assets | ||
| Inventories | 6512.57 | 3525.77 |
| Financial assets | ||
| Current investments | 4.81 | 13.94 |
| Trade receivables | 68.09 | 12.85 |
| Cash and cash equivalents | 2623.61 | 4987.13 |
| Bank balance other than (iii) above | 0.78 | |
| Loans | 79.64 | 271.90 |
| Other financial assets | 88.59 | 66.30 |
| Current Tax Assets (net) | 1091.17 | 1191.89 |
| Other Current Assets | ||
| Total Current assets | 10469.26 | 10069.78 |
| TOTAL ASSETS | 15794.21 | 13309.69 |
| EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| Equity Share Capital | 3612.75 | 3612.75 |
| Other Equity | 6958.98 | 6635.38 |
| Other Equity – Minority Interest | 1.29 | 15.31 |
| Total Equity | 10573.02 | 10263.45 |
| 2 Non-current liabilities | ||
| a. Financial Liability | ||
| i. Borrowing | 4295.83 | 2238.56 |
| ii. Trade Payable | ||
| iii. Other financial liabilities | ||
| b. Other non current liabilities | 4.05 | 9.11 |
| Total non-current liabilities | 4299.88 | 2247.67 |
| 3 Current liabilities | ||
| a. Financial Liability | ||
| i. Borrowing | 458.55 | 325.51 |
| ii. Trade Payable | ||
| – Total outstanding dues of micro and small | 1.01 | 0.70 |
| – Total outstanding dues of creditors other than | 187.44 | |
| iii. Other financial liabilities | ||
| b. Provisions | 5.99 | 6.53 |
| b. Other current liabilities | 268.32 | 465.83 |
| Total current liabilities | 921.31 | 798.57 |
| Total Equity and liabilities | 15794.21 | 13309.69 |
| Particulars | For the year ended 31 March, 2026 | For the year ended 31 March, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net Profit / (Loss) before extraordinary items and tax | 395.42 | 162.87 |
| Adjustments for: | ||
| Depreciation and amortisation | 26.35 | 20.32 |
| (Profit) / loss on sale / write off of assets | (208.31) | (0.26) |
| Finance costs | 100.82 | 148.60 |
| Interest income | (341.66) | (324.57) |
| Net (gain) / loss from investments in associates | – | – |
| Rental income from investment properties | (64.10) | (35.32) |
| Operating profit / (loss) before working capital changes | (91.47) | (28.36) |
| Changes in working capital: | ||
| Adjustments for (increase) / decrease in operating assets: | ||
| Inventories | (2,986.80) | 2,002.25 |
| Trade receivables | 9.12 | 1,042.52 |
| Other current assets | 100.72 | (1,061.45) |
| Trade Payable | 187.75 | (0.82) |
| Other current liabilities except unpaid dividend | (197.52) | 197.38 |
| Short-term provisions | (0.54) | (0.06) |
| Changes in Non current asset-Operating | (663.31) | 1,702.79 |
| Changes in Other Non current liabilities | (5.06) | (1.15) |
| Changes in other financial assets | 192.26 | 2,002.77 |
| Net Cash from Operations | (3,454.85) | 5,855.87 |
| Income Tax | (24.88) | (58.20) |
| Net cash flow from operating activity | (3,479.72) | 5,797.67 |
| B. Cash flow from investing activities | ||
| Purchase of Fixed assets | (17.59) | (1.65) |
| Sale of fixed assets | 0.52 | 0.50 |
| Purchase of investment property | (1,158.30) | (2,530.19) |
| Sale of investment property | 462.35 | – |
| Movement in investments | (471.90) | (335.70) |
| Movement in Loans & Advances | (53.05) | (0.18) |
| Bank balances not considered as Cash and cash equivalents – Placed | (4,720.19) | (4,573.01) |
| Bank balances not considered as Cash and cash equivalents – Matured | 7,083.71 | 1,278.34 |
| Interest received | 341.66 | 324.57 |
| Rental income from investment properties | 64.10 | 35.32 |
| Repayment of Minority shares* | – | – |
| Net cash flow from / (used in) investing activities (B) | 1,531.32 | (5,801.99) |
| C. Cash flow from financing activities | ||
| Changes in Borrowing | 2,190.31 | (870.01) |
| Finance cost | (100.82) | (148.60) |
| Movement in Minority Shares | (85.85) | (2.52) |
| Net cash flow from / (used in) financing activities (C) | 2,003.64 | (1,021.13) |
| Net increase / (decrease) in Cash and cash equivalents (A+B+C) | 55.24 | (1,025.45) |
| Cash and cash equivalents at the beginning of the year | 12.85 | 1,038.31 |
| Cash and cash equivalents at the end of the year | 68.09 | 12.85 |
| Reconciliation of Cash and cash equivalents with the Cash and cash equivalents as per Balance Sheet (Refer Note 19) | 68.09 | 12.85 |
| Cash and cash equivalents at the end of the year*** | 68.09 | 12.85 |
| Comprises: | ||
| (a) Cash on hand | 0.00 | – |
| (c) Balances with banks – In current accounts | 68.09 | 12.85 |
| (c) Balances with banks – In deposit accounts with original maturity of less than 3 months | – | – |
| Total | 68.09 | 12.85 |
| Particulars | Quarter ended on Audited 31-03-2026 | Quarter ended on Unaudited 31-12-2025 | Quarter ended on Audited 31-03-2025 | Year ended on Audited 31-03-2026 | Year ended on Audited 31-03-2025 |
|---|---|---|---|---|---|
| 1. Revenue from operations | 14.00 | 102 | 375.46 | 452.96 | 508.17 |
| 2. Other income | 300.07 | 145.4 | 135.26 | 613.69 | 360.15 |
| 3. Total Revenue (1+2) | 314.07 | 247.40 | 510.72 | 1066.65 | 868.32 |
| 4. Expenses: | |||||
| a) Cost of Material consumed | 0 | 0 | 0.00 | 0.00 | 0.00 |
| b) Purchase of stock in trade/land/plot | 0.62 | 0 | 0.00 | 1.51 | 451.47 |
| c) Changes in inventories of finished goods, WIP and stock in trade | 0.53 | 61.49 | 365.11 | 265.81 | (32.55) |