Integrated Filing — IndAS



General information about company
Scrip Code 533273
NSE Symbol OBEROIRLTY
MSEI Symbol NOTLISTED
ISIN INE903I01010
Name of company OBEROI REALTY LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 21-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 21-Jul-2025   15:30:00
End date and time of board meeting 21-Jul-2025   16:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 9875500000
Other income 864300000
Total income 10739800000
2 Expenses
(a) Cost of materials consumed 6259900000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2363800000
(d) Employee benefit expense 321400000
(e) Finance costs 749500000
(f) Depreciation, depletion and amortisation expense 316200000
(f) Other Expenses
1 Other Expenses 454600000 454600000
Total other expenses 454600000
Total expenses 5737800000
3 Total profit before exceptional items and tax 5002000000
4 Exceptional items 0
5 Total profit before tax 5002000000
6 Tax expense
7 Current tax 882500000
8 Deferred tax -25400000
9 Total tax expenses 857100000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 4144900000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 67600000
16 Total profit (loss) for period 4212500000
17 Other comprehensive income net of taxes -2500000
18 Total Comprehensive Income for the period 4210000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4210000000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4210000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 3636000000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 11.59
Diluted earnings (loss) per share from continuing operations 11.59
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 11.59
Diluted earnings (loss) per share from continuing and discontinued operations 11.59
24 Debt equity ratio 0.0019
25 Debt service coverage ratio 0.0177
26 Interest service coverage ratio 0.0719
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1.tThe Unaudited Consolidated Financial Results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on July 21, 2025 and have been subjected to Limited Review by the Statutory Auditors of the Company. The Consolidated Financial Results are prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. n2.tThe figures for the quarter ended March 31, 2025 are the balancing figures between audited figures in respect of full financial year and unaudited published year to date figures up to the third quarter of the said financial year. n3.tThe nature of the accounting of the real estate business of the Group is such that the result of the quarter/year may not be strictly comparable to earlier quarter/year. n4.tThe application made by Astir Realty LLP and Sight Realty Private Limited (entities wholly owned by the Holding Company) for their voluntary striking off under the provisions of Limited Liability Partnership Act, 2008 and Companies Act 2013, respectively, were approved. n5.tAt the Board Meeting held on July 21, 2025 the Board of Directors of the Holding Company declared interim dividend of Rs.2 per equity share (20% of face value of equity share) for the financial year 2025-2026. n6.tDuring the quarter ended June 30, 2025, the Holding Company, in exercise of the option available to it under the terms of the Issue, had redeemed an amount of Rs.6,000 lakh from Series III NCDs (ISIN: INE093I07058) resulting in full redemption of the said debentures. n7.tThe senior, rated, listed, secured, redeemable, non-convertible debentures issued by the Holding Company are secured by (i) exclusive mortgage of the unsold identified residential units in projects developed by the Holding Company, and (ii) exclusive charge on Receivables from certain identified residential units from the said projects, and the bank accounts into which such Receivables are deposited. The security cover of at least 1.5 times in respect of the said debentures has been maintained as on June 30, 2025 as per the terms of offer document and the Debenture Trust Deed. n8.tDuring the quarter ended June 30, 2025, the transaction contemplated vide Share Subscription Agreement entered into between, inter alia, I-Ven Realty Limited (IVRL), the Holding Company, and an external investor, for investment by the external investor of an amount of Rs.1,25,000 Lakh for 21.74% ownership interest in IVRL has been consummated by issuance of Compulsory Convertible Preference Shares. Consequent thereto, the holding of the Company in IVRL has reduced from 50.00% to 39.13% on a fully diluted basis. n9.tFormulae for computation of ratios are as follows: n a) Debt Equity Ratio = Debt/Equity (Debt = Non current borrowings + Current borrowings including current maturities of long term debt) n b) Debt Service Coverage Ratio = Earnings before interest and tax less interest income/(Interest Expense + Principal Repayments made n during the period) (Interest expense includes interest capitalised to projects) n c) Interest Service Coverage Ratio = Earnings before interest and tax less interest income/Interest Expense n d) Current Ratio = Current Assets/Current Liabilities n e) Long term debt to working capital = Non-Current Borrowings (Including Current Maturities of Non-Current Borrowings)/Current Assets n Less Current Liabilities (Excluding Current Maturities of Non-Current Borrowings) n f) Bad debts to Account receivable ratio = Bad Debts/Average Trade Receivables n g) Current liability ratio = Total Current Liabilities/Total Liabilities n h) Total debts to total assets = Total Debt/Total Assets n i) Debtors turnover = Average Trade Receivables/Total revenue from operations (For revenue from projects for sale, the billing during n the period is considered). n j) Inventory turnover = Average Inventories/Cost of Goods Sold n k) Operating margin (%) = (Earnings before interest, tax and depreciation and amortisation - Other Income)/ Revenue from operations n l) Net profit margin (%) = Profit After Tax (Including Share of profit / (loss) of joint ventures (net))/ Total income n10. Previous period figures have been regrouped, re-arranged and re-classified wherever necessary to conform to current period’s classification. n11. nThe standalone financial results for the quarter June 30, 2025 are summarised below and detailed financial results are available on the Company’s website www.oberoirealty.com and have been submitted to the BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com), where the equity shares of the Company are listed. n t t t t(Rs. in Lakh) nParticularstQuarter endedt t tYear ended n t30/06/2025t31/03/2025t30/06/2024t31/03/2025 n tUnauditedtAudited n(Refer note 2)tUnauditedtAudited nTotal revenue (including other income)t 86,084 t 97,408 t 1,21,085 t 4,55,807 nProfit before taxt 39,559 t 41,339 t 60,676 t 2,33,613 nProfit after taxt 30,884 t 30,907 t 45,928 t 1,76,873 n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Real estate 9449100000 9449100000
2 Hospitality 426400000 426400000
Total Segment Revenue 9875500000
Less: Inter segment revenue 0 0
Revenue from operations 9875500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real estate 5099200000 5099200000
2 Hospitality 147600000 147600000
Total Profit before tax 5246800000
i. Finance cost 749500000 749500000
ii. Other Unallocable Expenditure net off Unallocable income -504700000 -504700000
Profit before tax 5002000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real estate 188223400000 188223400000
2 Hospitality 16807000000 16807000000
Total Segment Asset 205030400000 205030400000
Un-allocable Assets 29040600000 29040600000
Net Segment Asset 234071000000 234071000000
4 Segment Liabilities
Segment Liabilities
1 Real estate 71168400000 71168400000
2 Hospitality 1516200000 1516200000
Total Segment Liabilities 72684600000 72684600000
Un-allocable Liabilities 855000000 855000000
Net Segment Liabilities 73539600000 73539600000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of item that will not be reclassified to profit and loss -3300000 -3300000
Total Amount of items that will not be reclassified to profit and loss -3300000
2 Income tax relating to items that will not be reclassified to profit or loss -800000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -2500000