Financial results for the Quarter ended June 2026

%42 VISHNU PRAKASH R PUNGLIA LIMITED ‘ .. ENGINEER, CONTRACTOR & DESIGNER - An ISO 9001: 2015 Certified Company August 13, 2026 To, To, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Plot No. C/1, 21* Floor, Dalal Street, Fort, Block G, Bandra-Kurla Complex, Mumbai — 400 001 Bandra (East), Mumbai — 400 051 BSE Scrip Code: 543974 NSE Scrip Symbol: VPRPL Sub: Unaudited Financial Results & Limited Review Report for the quarter ended June 30, 2026 pursuant to Regulation 33 of SEBI(LODR) Regulations, 2015, Dear Sir/Ma’am, In furtherance to our Notice dated August 08, 2026 intimating about the meeting of the Board of Directors to consider and approve the Unaudited Financial Results for the quarter ended June 30, 2026, please tind enclosed herewith a copy of Unaudited Financial Results for the quarter ended June 30, 2026, which were approved by the Audit Committee of the Board of Directors of the Company today in its meeting held on August 13, 2026 and further approved and taken on record by the Board of Directors of Vishnu Prakash R Punglia Limited in its meeting held today, i.e. August 13, 2026. This is to inform you that the said Board Meeting commenced at 04:00 P.M. and concluded at 07:30 P.M. Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, a copy of the Limited Review report dated 13-08-2026 on the Unaudited Financial Results for the said period from M/s. Banshi Jain & Associates, Statutory Auditors is also forwarded herewith. We are also in process of filing the aforesaid unaudited Financial Results within the stipulated time to BSE and NSE in XBRL format and same shall also be disseminated on the company’s website at WWW.VDID.co.in Kindly acknowledge receipt and take the intimation on record. Thanking you-- . = For Vl[Sfl,Nfi"m{\KAS H R PUNGLIA LIMITED Company Seéféfii;y M. No. A37179 CIN: L45203MH2013PLC243252 Corporate office: B-31/32, Second Floor, Industrial Estate, New Power House Road, Jodhpur-342003, Rajasthan Telephone: 0291-2434396, Email: .co. Reg. Uffice - Unit No. 3, 5th Floor, B Wing, Trade Stas ¥rcmises Co-Upeartive Society Limited, Village Kondivita, Mathuradas Vasanji Road, Near Chakala Metro Station, Andheri (East), Mumbai 400059 Maharashtra Banshli Jain & Associates Chartered Accountants Independent Auditor’s Limited Review Report on unaudited financial results of Vishnu Prakash R Punglia Limited for the quarter 30" June 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors Vishnu Prakash R Punglia Limited 1. We have reviewed the accompanying Statement of unaudited financial results of Vishnu Prakash R Punglia Limited for the quarter ended 30" June, 2026 (‘the Statement’) attached herewith, which includes 21 jointly controlled operations incorporated on a proportionate basis, being submitted by the Company pursuant to the requirements of Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Company’s management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting” (‘Ind AS 34'), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”). Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries. primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Z E Ist Floor, Yellow Tower, Near Mahendra Complex, Bombay Motor Circle, Jodhpur (Raj.) -342003 0291-2636939, www.bjaa.in hemant.malu@bjaa.in H.0. : 5th Floor. La Magasin. Above Roopkala Store. S V Road. Santacruz West. Mumbai (Mah.) - 400054 Banshi Jain & Associates Chartered Accountants 4. We did not review the interim financial information of 21 jointly controlled operations included in the Statement, whose financial information reflect total revenues of Rs. 154.70 million, total net profit/(loss) after tax of Nil and total comprehensive income of Nil for the quarter ended 30" June, 2026, as included in the Statement. The interim financial information of these jointly controlled operations have been reviewed by the other auditors whose reports have been furnished to us, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these jointly controlled operations, is based solely on the report of such other auditors and the procedures performed by us. Our conclusionis not modified in respect of this matter. Note no. 8 regarding not incorporating financial results of 1 joint operation in the statement on account of financial data not shared by the respective joint venture partner. Our conclusion is not modified in respect of this matter. 5. Based on our review conducted as stated in paragraph 3 above and based on the consideration of the review reports of other auditors referred to in paragraph 4 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 and other recognised accounting principles generally accepted in India, has not disclosed the information as required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. Material Uncertainty Relating to Going Concern We draw attention to Note no.11 relating to delayed realization of receivables. There has been considerable delay in realization of receivables resulting into severe cash crunch which may cast uncertainties relating to operation of the company and eventually company’s ability to continue as going concern in future. Our opinion is not modified in respect of this matter. Ist Floor, Yellow Tower, Near Mahendra Complex, Bombay Motor Circle, Jodhpur (Raj.) -342003 0291-2636939, www.bjda.in hemant.malu@bjaa.in H.0. : 5th Floor, La Magasin. Above Roopkala Store. S V Road. Santacruz West, Mumbai (Mah.) - 400054 Banshi Jain & Associates Chartered Accountants 7. Emphasis of Matter a) We draw attention to Note no. 9 to the statement regarding recognition of exceptional item by the company in respect of encashment of performance bank guarantee and forfeiture of security deposit. Our opinion is not modified in respect of this matter. b) We draw attention to Note no. 10 to the statement regarding notice received for termination and encashment of performance bank guarantee and forfeiture of security deposit of contract, no provision has been made since matter is pending before Rajasthan High Court Jodhpur. Our opinion is not modified in respect of this matter. For BANSHI JAIN & ASSOCIATES Chartered Accountants Firm Registration No. 100990W Place: JODHPUR HEMANT MALU Date: 13" August, 2026 (Partner) Membership No. 404017 [Showing first 8,000 characters — download PDF for full document]