Cemindia Projects Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Mar 2026

1. 'The above standalone audited financial results of Cemindia Projects Limited (formerly known as ‘ITD Cementation India Limited’) (referred to as the ‘Company’) which includes its joint operations consolidated on proportionate basis 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. 'As on 21 November 2025, the Government of India notified four Labour Codes effective immediately replacing the existing 29 labour laws.
'The impact of implementation of the Labour Codes has resulted in an increase of Rs 16.18 Crores in the liabilities for defined benefit obligation. The amount has been measured and recognised based on management assessment of the impact on defined benefit obligation on such implementation and net incremental liability has been recognised as an employee benefits expenses during the year ended 31 March 2026. The Company continues to monitor the finalization of Central and State Rules, as well as Government clarification on other aspects of the Labour Codes, and will recognize the consequential impact, if any, based on such developments.

4. 'Figures of the quarters ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited standalone figures for the year ended on that date and the unaudited standalone published year to date figures up to the nine months period ended of that respective year.

5. 'During the year, the Company reviewed the classification for certain line items in the financial results considering its relevance to its current operations. Accordingly, these line items in the financial results for the presented periods have been reclassified to reflect the classification as at 31 March 2026. These reclassification did not have impact on the profit for the periods presented.

The financial results for the quarter and year end are presented in 'crores'. Comparative figures for earlier periods have been restated from 'lakhs' to 'crores' to ensure uniformity and enhance comparability.

6. 'The above standalone audited 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 29 April 2026.