LD Provision Reversal (₹213 cr one-time profit)
What: Recognition of reversed liquidated damages on major project completed without penalties
Impact: +₹226 Cr revenue
“Management: 'We have completed the project within the extended time period given by the client. So client have issued the mechanical completion certificate without levy of any short of penalty... we have reversed the provision. That's why there is an impact of around 226 crore on the turnover and 213 crore on profit side.'”