Deepak builders & engineers India Limited announced its unaudited standalone financial results for the quarter and nine months ended December 31, 2025. The Board of Directors approved these results during their meeting held on February 13, 2026, which commenced at 11:30 A.M. and concluded at 4:30 P.M.

Quarterly Financial Performance

The company's Q3FY26 performance showed mixed results with revenue growth but declining profitability. Revenue from operations increased substantially while profit margins came under pressure.

Nine-Month Performance Analysis

The nine-month results revealed challenges in maintaining the previous year's performance levels. Both revenue and profitability declined compared to the corresponding period in FY25.

Cost Structure and Expenses

The company's expense analysis revealed significant variations in cost components. Cost of materials consumed increased substantially in Q3FY26, impacting overall profitability.

Key Expense Categories (Q3FY26):

• Cost of materials consumed: ₹12,208.13 lacs
• Construction cost: ₹1,792.79 lacs
• Employee benefits expense: ₹710.31 lacs
• Finance costs: ₹743.56 lacs
• Total expenses: ₹16,058.71 lacs

Financial Position and Capital Structure

The company maintained a stable capital structure with consistent equity share capital across all reporting periods.

Regulatory Compliance and Audit

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. The results underwent limited review by statutory auditors Parmod G. Gupta & Associates, Chartered Accountants, who expressed an unmodified opinion. The company operates in a single reportable business segment, consisting of revenue from construction contracts and material sales.

The unaudited financial results are available on stock exchange websites www.bseindia.com and www.nseindia.com , as well as the company's website www.deepakbuilders.co.in .

Deepak builders & engineers India Limited has disclosed receiving a GST summons from tax authorities, marking a significant regulatory development for the construction company. The disclosure was made to stock exchanges under SEBI regulations on February 2, 2026.

GST Summons Details

The company received a summons issued under Section 70 of the Central Goods and Service Tax Act, 2017, through email dated January 30, 2026. The summons requires the company to appear before a GST Officer on February 3, 2026, at 11:30 AM at the Directorate General of GST Intelligence, Ludhiana Zonal Unit.

Nature of Inquiry

The summons relates to an inquiry concerning the availment and utilisation of ineligible Input Tax Credit (ITC) under the Central Goods and Service Tax Act, 2017. The GST officer ADITYA, designated as Senior Intelligence Officer, is conducting the investigation.

The summons specifically requires the company to:

• Give evidence and/or produce documents
• Tender statement before the investigating officer
• Appear either in person or through an authorized representative

Regulatory Compliance

The company has made the requisite disclosure under Regulation 30 of SEBI Listing Regulations, along with SEBI circular SEBI/HO/CFD/PoD2/CIR/P/0155 dated November 11, 2024. The disclosure was signed by Anil Kumar, Company Secretary & Compliance Officer.

Background Context

This development follows earlier search proceedings conducted by the Directorate General of Goods & Services Tax Intelligence (DGGI) in December 2025, as referenced in the company's previous communication dated December 4, 2025.

Financial Impact Assessment

The company has stated that since only a summons has been issued and the inquiry is at a preliminary stage without alleging specific violations or contraventions, it cannot determine the impact on financial operations in monetary terms at this time. The investigation remains in its initial phase, with no quantifiable financial implications disclosed.