PSP Projects Limited — Quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Unaudited) (Refer Note 4) | 31.12.2025 (Unaudited) | ||
| 1 | Income | ||
| Revenue from Operations | 1,11,524.03 | 81,279.36 | |
| Other Income | 527.34 | 387.79 | |
| Total Income | 1,12,051.37 | 81,667.15 | 67,806.99 |
| 2 | Expenses | ||
| Cost of Materials Consumed | 35,460.84 | 31,056.66 | |
| Changes in Inventories of Finished Goods and Work-in-Progress | 1,592.54 | (702.50) | |
| Construction Expenses | 60,243.31 | 40,520.12 | |
| Employee Benefits Expense | 3,643.04 | 4,102.87 | |
| Finance Costs | 1,120.83 | 1,085.64 | |
| Depreciation and Amortisation Expense | 2,636.88 | 2,365.83 | |
| Other Expenses | 4,604.76 | 848.96 | |
| Total Expenses | 1,09,302.20 | 79,277.58 | 67,002.08 |
| 3 | Profit/(Loss) Before Tax & share of profit / (loss) from Joint Venture (1 – 2) | 2,749.17 | 2,389.57 |
| 4 | Tax Expenses | ||
| Current Tax | 1,808.66 | 865.76 | |
| Deferred Tax | (1,175.51) | (260.27) | |
| Total Tax Expenses | 633.15 | 605.49 | 158.03 |
| 5 | Profit/(Loss) for the period Before share of profit / (loss) from Joint Venture (3 – 4) | 2,116.02 | 1,784.08 |
| 6 | Share of profit / (loss) from Joint Venture (Net) | (6.68) | (0.70) |
| 7 | Net profit/(loss) after tax and share of profit/(loss) from Joint ventures (5+6) | 2,109.34 | 1,783.38 |
| 8 | Other Comprehensive Income / (Expenses) (OCI) | ||
| Items that will not be reclassified to Profit or Loss | |||
| – Remeasurement (expenses)/income of Defined benefit plans (net of tax) | (2.49) | (36.75) | |
| Total Other Comprehensive Income / (Expenses) for the period | (2.49) | (36.75) | (15.23) |
| 9 | Total Comprehensive Income/(Expenses) for the period (7+8) | 2,106.85 | 1,746.63 |
| Profit/(Loss) for the period attributable to: | |||
| – Owners of the company | 2,109.34 | 1,783.38 | |
| – Non-controlling Interest | – | – | |
| Other comprehensive income/(expenses) for the period attributable to: | |||
| – Owners of the company | (2.49) | (36.75) | |
| – Non-controlling Interest | – | – | |
| Total comprehensive income/(expenses) for the period attributable to: | |||
| – Owners of the company | 2,106.85 | 1,746.63 | |
| – Non-controlling Interest | – | – | |
| 10 | Paid-up Equity Share Capital – Face Value Rs 10/- each | 3,964.18 | 3,964.18 |
| 11 | Other Equity excluding Revaluation Reserves | – | – |
| 12 | Earnings Per Share of Rs 10/- each (in Rs.) (not annualised for quarters) | ||
| Basic | 5.26 | 4.53 | |
| Diluted | 5.26 | 4.53 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| (1) Non current Assets | ||
| (a) Property, Plant and Equipment | 41,166.60 | 30,596.09 |
| (b) Capital Work-In-Progress | 86.42 | 276.71 |
| (c) Other Intangible Assets | 141.35 | 136.64 |
| (d) Financial Assets | ||
| (i) Investments | 65.68 | 66.68 |
| (ii) Other Financial Assets | 21,050.12 | 22,517.40 |
| (e) Deferred Tax Asset (Net) | 4,521.68 | 2,744.66 |
| (f) Other Non Current Assets | 1,746.42 | 1,034.59 |
| Total Non-Current Assets | 68,778.27 | 57,372.77 |
| (2) Current Assets | ||
| (a) Inventories | 34,761.07 | 32,394.01 |
| (b) Financial Assets | ||
| (i) Trade receivables | 92,821.87 | 52,983.29 |
| (ii) Cash and cash equivalents | 26,016.81 | 7,972.30 |
| (iii) Bank Balances other than (ii) above | 15,533.21 | 12,811.73 |
| (iv) Loans | 41.26 | 68.47 |
| (v) Other Financial Assets | 47,765.62 | 57,173.73 |
| (c) Current Tax Assets (Net) | 3,761.45 | 2,440.17 |
| (d) Other Current Assets | 17,996.69 | 12,090.10 |
| Total Current Assets | 2,38,697.98 | 1,77,933.80 |
| (3) Assets Held for Sale | 1,411.57 | |
| Total Assets | 3,08,887.82 | 2,35,306.57 |
| EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| (a) Equity Share Capital | 3,964.18 | 3,964.18 |
| (b) Other Equity | 1,22,431.01 | 1,16,929.85 |
| Equity attributable to owners of Holding Company | 1,26,395.19 | 1,20,894.03 |
| Non-Controlling Interests | ||
| Total Equity | 1,26,395.19 | 1,20,894.03 |
| LIABILITIES | ||
| (2) Non-Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 2,283.09 | 1,841.78 |
| (ii) Lease Liabilities | 1,048.99 | |
| (b) Provisions | 303.11 | 288.75 |
| Total Non-Current Liabilities | 3,635.19 | 2,130.53 |
| (3) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 29,439.46 | 25,311.23 |
| (ii) Lease Liabilities | 256.46 | |
| (iii) Trade Payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 4,846.94 | 1,996.54 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 41,672.57 | 39,794.14 |
| (iii) Other Financial Liabilities | 5,233.05 | 3,141.00 |
| (b) Other Current Liabilities | 96,229.18 | 41,612.95 |
| (c) Provisions | 1,153.83 | 426.15 |
| (d) Current Tax Liabilities (Net) | 25.95 | |
| Total Current Liabilities | 1,78,857.44 | 1,12,282.01 |
| Total Liabilities | 1,82,492.63 | 1,14,412.54 |
| Total Equity and Liabilities | 3,08,887.82 | 2,35,306.57 |
| Particulars | Year ended March 31, 2026 | Year ended March 31, 2025 |
|---|---|---|
| A Cash flow from operating activities: | ||
| Profit before tax | 7,442.53 | 7,833.07 |
| Adjustments for: | ||
| Finance costs | 3,419.51 | 3,353.73 |
| Depreciation and amortisation expense | 8,656.92 | 7,265.14 |
| Expected credit loss allowance | 4,530.44 | 1,343.80 |
| Dividend income | (3.16) | (3.16) |
| Interest Income | (1,719.45) | (1,694.06) |
| Loss on disposal of Property, Plant and Equipment (PPE) | 137.99 | 368.20 |
| (Gain) on sale of Property, Plant and Equipment (PPE) | 1.28 | (18.99) |
| Operating Profit before working capital changes | 22,466.06 | 18,447.73 |
| Movements in working capital: | ||
| (Increase) / Decrease in Inventories | (2,367.06) | (610.90) |
| (Increase) / Decrease in trade receivable | (41,316.53) | (20,115.23) |
| (Increase) / Decrease in other assets | 753.21 | (9,321.50) |
| Increase / (Decrease) in trade payables | 1,031.93 | 1,059.43 |
| Increase / (Decrease) in other liabilities | 55,985.68 | 21,012.98 |
| Increase / (Decrease) in provisions | 674.65 | 104.41 |
| Cash generated/(used) from operations: | 37,227.94 | 10,576.92 |
| Direct taxes paid (net) | (4,946.35) | (5,305.91) |
| Net cash generated/(used) from operating activities (A) | 32,281.59 | 5,271.01 |
| B Cash flows from investing activities: | ||
| Payment for Property, Plant and Equipment (PPE), Intangible assets and Capital Work-in-Progress | (19,296.12) | (6,796.29) |
| Proceeds from sale of Property, Plant and Equipment (PPE) | 21.35 | 70.52 |
| (Purchase) / Proceeds of term deposits (Net) | 2,320.37 | (5,646.98) |
| Loan (to)/repaid | 27.21 | 106.26 |
| Dividend received | 3.16 | 3.16 |
| Interest received | 1,719.45 | 1,694.06 |
| Net cash generated/(used) in Investing activities (B) | (15,204.58) | (10,569.27) |
| C Cash flow from financing activities: | ||
| Proceeds from non-current borrowings | 2,484.60 | 1,110.08 |
| (Repayment) of non-current borrowings | (3,387.38) | (5,432.94) |
| Proceeds from / (Repayment) of current borrowings | 5,472.32 | (14,033.14) |
| Proceeds from Issuance of Shares in Qualified Institutional Placement (QIP) (Net) | – | 23,787.58 |
| Payment of lease liability | (329.02 |