Integrated Filing — IndAS



General information about company
Scrip Code 543715
NSE Symbol IEL
MSEI Symbol NOTLISTED
ISIN INE059901020
Name of company Indiabulls Enterprises 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 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 25-Jul-2025   16:30:00
End date and time of board meeting 25-Jul-2025   17:30:00
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 131600000
Other income 23200000
Total income 154800000
2 Expenses
(a) Cost of materials consumed 49600000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 41800000
(e) Finance costs 28900000
(f) Depreciation, depletion and amortisation expense 38300000
(f) Other Expenses
1 Other Expenses 54400000 54400000
Total other expenses 54400000
Total expenses 213000000
3 Total profit before exceptional items and tax -58200000
4 Exceptional items 0
5 Total profit before tax -58200000
6 Tax expense
7 Current tax 0
8 Deferred tax -200000
9 Total tax expenses -200000
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 -58000000
12 Profit (loss) from discontinued operations before tax 700000
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 700000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -57300000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -57300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
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 0
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 20000000
Face value of equity share capital 2
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 -0.29
Diluted earnings (loss) per share from continuing operations -0.29
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 -0.29
Diluted earnings (loss) per share from continuing and discontinued operations -0.29
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Please refer PDF of outcome of Board Meeting.



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 Equipment renting services 106800000 106800000
2 Financing and related activities 36100000 36100000
3 Real Estate development and related activities 0 0
4 Discontinued operations 0 0
Total Segment Revenue 142900000
Less: Inter segment revenue 11300000 11300000
Revenue from operations 131600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Equipment renting services 400000 400000
2 Financing and related activities 3800000 3800000
3 Real Estate development and related activities -48300000 -48300000
4 Discontinued operations 700000 700000
Total Profit before tax -43400000
i. Finance cost 22300000 22300000
ii. Other Unallocable Expenditure net off Unallocable income -8200000 -8200000
Profit before tax -57500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Equipment renting services 897800000 897800000
2 Financing and related activities 1125800000 1125800000
3 Real Estate development and related activities 1301400000 1301400000
4 Discontinued operations 0 0
Total Segment Asset 3325000000 3325000000
Un-allocable Assets 316900000 316900000
Net Segment Asset 3641900000 3641900000
4 Segment Liabilities
Segment Liabilities
1 Equipment renting services 58500000 58500000
2 Financing and related activities 234800000 234800000
3 Real Estate development and related activities 2301500000 2301500000
4 Discontinued operations 200000 200000
Total Segment Liabilities 2595000000 2595000000
Un-allocable Liabilities 3023000000 3023000000
Net Segment Liabilities 5618000000 5618000000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income