5327382025-10-012025-12-315327382025-12-315327382025-04-012025-12-315327382025-10-012025-12-31in-capmkt:OtherExpenses1Member5327382025-10-012025-12-31in-capmkt:OtherExpenses2Member5327382025-04-012025-12-31in-capmkt:OtherExpenses1Member5327382025-04-012025-12-31in-capmkt:OtherExpenses2Member5327382025-10-012025-12-31in-capmkt:ReportableSegments1Member5327382025-04-012025-12-31in-capmkt:ReportableSegments1Member5327382025-10-012025-12-31in-capmkt:ReportableSegments1Member5327382025-04-012025-12-31in-capmkt:ReportableSegments1Member5327382025-10-012025-12-31in-capmkt:ReportableSegments1Member5327382025-12-31in-capmkt:ReportableSegments1Member5327382025-10-012025-12-31in-capmkt:ReportableSegments1Member5327382025-12-31in-capmkt:ReportableSegments1Member5327382025-10-012025-12-31AuditorDomain15327382025-10-012025-12-31in-capmkt:AuditedMember5327382025-12-31in-capmkt:AuditedMember5327382025-10-012025-12-31in-capmkt:AdjustedMember5327382025-12-31in-capmkt:AdjustedMember5327382025-10-012025-12-31AuditQualification15327382025-10-012025-12-31AuditQualification2iso4217:INRiso4217:INRxbrli:shares532738TICLNOTLISTEDINE388G01026TWAMEV CONSTRUCTION AND INFRASTRUCTURE LIMITEDMain BoardEquity2025-04-012026-03-312026-01-312026-01-22INRLakhsQuarterlyThird quarterGeographical2026-01-3114:00:002026-01-3116:00:00Statement on impact of audit qualification2025-10-012025-12-31UnauditedConsolidated20830000020000002103000002640000001400000012300000150000029000001365000001936000001670000001670000000001670000000001670000001670000015500000010.110.11000.110.11As mentioned in the outcome of the Board Meeting dated 31.01.20262025-04-012025-12-31UnauditedConsolidated44940000015400000464800000652000000-63600000358000005200000117000003501000004044000006040000006040000000006040000000006040000006040000015500000010.390.39000.390.39Contract Operating Expenses123900000Other Expenses12600000Contract Operating Expenses302400000Other Expenses47700000Geographical0Geographical0000000Geographical0Geographical00000Geographical0000Geographical0000NAUnauditedQualified opinionJ JAIN & CO.true2026-03-31210200000019320000001700000000.110748780000003922100000035657000000 <br></br> a. Tantia Infrastructure (P) Ltd (TIPL) one of the subsidiary companys audit report for the year ended 31st March 2023, mentioned under noted Qualified Opinion: <br></br> Attention is invited to Note No 7 to the financial statement with respect to loan of INR 543.83 Lakh given to a Non-banking Finance Company on which no interest income has been considered which led to overstatement of loss and understatement of the Other Current Assets <br></br> Qualified opinionRepetitiveNot Quantified <br></br> Not AscertainableThe company's subsidiaries, Tantia Infrastructure Pvt Ltd. (TIPL) and Tantia Raxaultollways Pvt ltd (TRPL) is managed by the erstwhile promoters of the company and the new management is in the process of taking management and control of the above mentioned subsidiaries. <br></br> Not Ascertainableb. Tantia Raxaultollway Private Limited (TRPL) a stepdown subsidiary Company s audit report for the year ended 31st March 2023 , mentioned under noted qualified opinion: <br></br> The Only project which the company has been abandoned after the termination Notice given to National Highway Authority of India(NHAI) .Pursuant to the Termination notice, the company has preferred an Arbitration and filed a claim of INR 98618 Lakh before the Arbitration Tribunal (AT) . The Arbitration is still pending. Pending the Arbitration Award, no adjustment has been made in the books of accounts and same will be made on final judgment and settlement as referred in Notice no 20 standalone financial statement of TRPL for the year ended 31st March 2023. However NHAI has taken over control of the Project Assets. <br></br> Further, the TRPL has in earlier years received a claim of INR 38510 Lakh plus interest from EPC contractor, Tantia Construction Limited , the ultimate holding Company, regarding Guarantee Charges, expenses, Interest, Loss of Profit etc. the said claim has been included in the Total Claims filled before the AT against NHAI. No provision has been made for said claim pending outcome of the award of the AT . <br></br> The facilities availed by the company from various banks and institutions have become NPA and no provisions has been made for interest from the period 1st April 2018 and thereafter, as referred in Note no 22 of TRPL financial statement for the year 2022.The lead bank also filed a case before DRT for recovery of its due. Since the Project Assets has been taken over by the NHAI, the Company may not be able to realize its assets in the normal course of business, at the value disclosed, as such the company may not be able to discharge its liabilities in full. <br></br> Qualified opinionRepetitiveNot QuantifiedNot AscertainableThe company subsidiaries, Tantia Infrastructure Pvt Ltd. (TIPL) and Tantia Raxaultollways Pvt ltd (TRPL) is managed by the erstwhile promoters of the company and the new management is in the process of taking management and control of the above mentioned subsidiaries. <br></br> Not AscertainableJasodeb ChakrabortyTarun ChaturvediSantanu RaySanjay LodhaNAKolkata2026-01-31