Cemindia Projects Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2026

1. 'The above standalone unaudited financial results of Cemindia Projects Limited (formerly known as ‘ITD Cementation India Limited’) (referred to as the ‘Company’) which includes its interest in joint operations, have 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, read with Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India.

2. 'The Company is principally engaged in a single business segment viz. Engineering and Construction and has operations mainly in India.

3. 'Figures of the quarter ended 31 March 2026 is the balancing figures between the audited standalone figures for the year ended 31 March 2026 and the unaudited standalone published year to date figures up to the nine months period ended 31 December 2025.

4.'During the previous year, the Company reviewed the classification for certain line items in the standalone financial results considering its relevance to its current operations. Accordingly, these line items in the standalone financial results for the quarter ended 30 June 2025 have been reclassified to reflect the classification as at 30 June 2026. These reclassifications did not have impact on the profit for the quarter ended 30 June 2025.
The standalone financial results for the quarter ended 30 June 2025 have been restated from 'lakhs' to 'crores' to ensure uniformity and enhance comparability.

5. 'The above standalone unaudited financial results were reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 28 July 2026.