Outcome of Board Meeting of the Company held Today on the 14th August, 2026.

AN ISO 9001:2015 COMPANY i ffiIgil s*,4 tv -f y PUROHIT CON'TRUCTION LIf{ITED e A l O' Hr Er D d; L452o0cJ1eelplcol5878 lN#uffill ffiloEnsFOA GtN : build tomorrou/s world August 14,2026 Dy General Manager BSE Limited Corporate RelationshoP DePt 1't Floor, New Trading Ring, Rotunda Bldg PJ Towers, Dalal Street, Fort Mumbai-400 001 Scrip Code:538993 sub: outcome of Board MeetinF gf the companv hetd Todav on the 14th Ausust. 2026 Ref: Regulation 30 and 33 of the securities and Exchanee Board of lndia (Listine oblisations and Disclosure Requirements) Regulations. 2015 Dear Sir, The Board of Directors at their meeting held today on Thursday, L4th August ,2026 has: (1) Approved Unaudited Standalone Financial Results of the Company for the first quarter ended on 30th June, 2026 and considered the Limited Review Report issued by statutory Auditor, A copy of the Un-Audited Financial Result of the Company for the quarter ended on 30th lune, 2026 andthe Limited Review Report of the Statutory Auditor thereon are enclosed herewith. The Board meeting commenced at 02,00 p.m. and concluded at 02.55 p.m. Kindly take the same on record' Thanking you, Yours faithfully, For PurohitJonstruction Limited *rrnrr.{Nf-@, ffi,R Company Encl:. As above '?._w 9 negO. Office : 401, Purohit House, Opp. S.P. Stadium, Navrangpura, Ahmedabad-380 OO9, Gujarat, lndia I O :9L-79-26426486 E : purohitconstruction@gmail.com, info@purohitconstruction.com, cs@purohitconstruction.com | @: www.purohitconstruction.com PUROHIT CONSTRUCTION LIMITED CIN : L45200GJl 991 P1C015878 Rcgd.Office: 401, Purohit House, Opp. Stadium, Navrangpura, Ahmedabad-3g0 OOg STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED 3oth JUNE,2026 ln Lakhs except EPS) Revenue From Operations (a) Cost of Materials Consumed (b) Purchases of Stock-in-Trade (c) Cha in lnventories of Finished Goods, And Stock-in-Trade Benefits (e) Finance Costs tft Depreciation And Amortisation Expense (g) Other Expenses Proflt / (Loss) before items and tax I Exceptional items I Profit items and before tax (1) lncome Tax (2) Deferred Tax Total Tax for the period from discontinued (before tax) 1-ax expense of discontinued ProfiU(Loss) for the Profit / (Loss) for the Other Comprehensive lncome A. (i) ltems that will not be reclassified to to items that will not be reclassified to profit / B. (i) ltems that will be reclassified to to items that will be reclassified to Total Comprehensive lncome (11+'l -78.75 Share Capital (Face value of Rs. 10 nuing and discontinued operations) a) Basic EPS(Rs.) b) Diluted EPS(Rs. STANDALONE BALANCE SHEET AS AT 3oth JUNE 2026 (Rs. ln Lakhs) I ri Hlfri]**r E i'? :, ;\ ;-\ ;_ i$ :t\$ ."\' r ;,r {iL Ei :::l:tI tl ASSETS Non-current Assets a) Property, Plant and Equipment 9.44 959 I b) Financial Assets i. lnvestments 0.02 0.02 ii Loan 0.25 0.31 iii Other Financial Assets 5.43 543 c) Deferred Tax Assets (Net) 4.91 5.05 d) Non-Current Tax (Net) 7.77 7.77 Total Non4urrent Assets 27.82 28.17 2 Current Assets a) Financial Assets i. Trade Receivables 99.33 105 33 ii. Cash and Cash Equivalents 1.24 1.78 b) Current Tax Asset (Net) 1.90 1.90 c) Other Current Assets 25.98 22.82 Total Current Assets 128.45 131.83 TOTAL ASSETS 't56.27 160.00 il EQUITY AND LIABILITIES Equity a) Equity Share Capital 440.56 440 56 b) Other Equity -378.41 -299 65 Total Equity 62.'t5 140.91 Liabilities Non-Current Liabilities a) Provisions 77.31 7.86 Total Non-Current Liabilities 77.31 7.86 Current Liabilities a) Financial Liabilities i. Borrowings 6.25 ii. Trade Payables Total outstanding dues of micro enterprises and small enterorises 0.41 0.33 - Total outstanding dues of creditors other than micro enterprises and small enterprises 8.28 8.38 iii. Other financial liabilities 1.62 1.60 b) Provisions 0.20 0.20 c) Other Current Liabilities 0.04 0.72 Total Current Liabilities 16.80 1',i.23 TOTAL EQUITY & LIABILITIES lrl .-""lll: 156.27 160.00 STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED 3oth JUNE 2026 AS Ar 31{3-2026 PROFIT BEFORE TAX -78.62 -33.86 Adjustment For : Depreciation 0.1 5 0.60 Provisions 69.45 0.00 Operating Profit Before Wgrking Capital Chanqes -9.01 -33.26 Adjustment For (lncrease) / Decrease in Trade Receivables 6.00 32.63 lncrease) / Decrease in Other Assets -3.10 13.0'l lncrease) / Decrease in lnventories 0.00 0.00 lncrease / (Decrease ) in Trade Payables -0.02 0.47 lncrease / (Decrease ) in Other Financial Liablities 0.02 0.49 lncreasg / (Decrease) in Provisions 0.00 1.31 lncrease /(Decrease) in Other Liabilities -0.68 1.50 Cash generated from Operations -6.79 13.15 Taxeq pard (net of refunds) 0.00 -0.70 Net Cash Flow frgm Operating Activities -6.79 12.45 2 CASH FLOW FROM INVESTING ACTIVITIE. Net Cash Flow from lnvesting Activities 0.00 0.00 ASH FLOW FROM FINANCING ACTIVITIES Proceeds from / (Repayment of) Short -Term Borrowings 6.25 15.67 Net Cash Flow from Financing Activities 6.25 -15.67 !g!]nc_Egge/(Q99l9C9e) in Cash & Cash Equivalent: (A + B + C) -0.5d -3.22 Cash and Cash Equivalqnts at the beginning of the year 1.78 501 Cash and Cash Equivalents at the end of the year 1.24 1.78 Cash & Cash Equivalents Comprise: Cash on Hand 0.54 0.54 Balance with Banks 0.74 1.24 Total 1.24 1.78 Notes: . ', The Above Ftnancial Results have been reviewed by the Audit committee and approved by the Board of Directors of the Company at their respectrve meetings held on 14.08.2026 The above result for the quarter ended on 30.06.2026 has been prepared in accordance with the Companies (lndian Accounting Standards) 2 Rules20'15(lndAS),prescribedundersectionl33oftheCompaniesAct20l3andotherrecognizedaccountingpracticesandpotrcrestothe extent applicable. During the quarter ended March 31 ,2025, the Company received an order from the Goods and Services Tax (GST) Department for the financial year 2017-18, raising a demand of t4.16 crore, comprising 12.08 crore towards disallowance of lnput Tax Credit ("lTC") and ?2 08 crore towards penalty, along with applicable interest. Based on internal evaluation and legal advice, the Company had considered that it had a strong case on merits and expected a favourable outcome and, accordingly, no provision was recognised. However, the Company's appeal before the Commissioner (Appeals) was rejected vide order dated June 24,2026, upholding the disallowance of ITC along with consequentral interesr and penalty. The Company intends to contest the said order before the Goods and Services Tax Appellate Tribunal (GSTAT) on substantrve legal and 3 factual grounds and, based on internal evaluation and legal advice, continues to believe that it has a strong case on merits and expects a favourable outcome. Based on the reassessment of the matter, including the developments in the appellate proceedings and legal advice obtained, the Company continues to believe that it has strong grounds on merits in the proposed appeal. However, considering the adverse order of the Commissroner (Appeals), the Company has recognised a provision of {69.45 lakh in the financial results for the period, representing the amount presenly assessed by the Company as the best estimate of the liability arising from the matter. The ultimate outcome of the matter is dependent upon the decision of the appellate authorities. The Company will continue to reassess the provision based on developments in the proceedrngs and other relevant information available in future periods. , ' TheLimitedRevrewof UnauditedFinancial ResultsfortheQuarterendedJune30,2026asrequiredintermsof Clause33of SEBI (LODR) Regulations, 2015 has been carried out by StatutoryAuditors. - The Company primarily engaged only in the business of real estate development. As the Company operates in a single business geography, the ^ disclosureof suchsegmentwiseinformationasdefinedin"lNDASl0s-Operatingsegments"isnotrequiredandaccordinglynotprovideri oo The above financial results are available on the Company's website www.purohitconstruction.com and also on the website of BSE lwww.bseindia.c [Showing first 8,000 characters — download PDF for full document]