Integrated Filing — IndAS



General information about company
Scrip Code 514286
NSE Symbol ASHIMASYN
MSEI Symbol NOTLISTED
ISIN INE440A01010
Name of company Ashima 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-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 12-Aug-2025   12:06:00
End date and time of board meeting 12-Aug-2025   12:32:00
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 27700000
Other income 11300000
Total income 39000000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -185400000
(d) Employee benefit expense 16000000
(e) Finance costs 17200000
(f) Depreciation, depletion and amortisation expense 700000
(f) Other Expenses
1 Land Development & Construction Cost 182200000 182200000
2 Other Expenses 14100000 14100000
Total other expenses 196300000
Total expenses 44800000
3 Total profit before exceptional items and tax -5800000
4 Exceptional items 0
5 Total profit before tax -5800000
6 Tax expense
7 Current tax 1000000
8 Deferred tax 0
9 Total tax expenses 1000000
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 -6800000
12 Profit (loss) from discontinued operations before tax -7400000
13 Tax expense of discontinued operations 11100000
14 Net profit (loss) from discontinued operation after tax -18500000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -25300000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period -25300000
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 1916600000
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 -0.04
Diluted earnings (loss) per share from continuing operations -0.04
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.1
Diluted earnings (loss) per share from discontinued operations -0.1
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.14
Diluted earnings (loss) per share from continuing and discontinued operations -0.14
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 0 0
2 Investment 24400000 24400000
3 Investment Management & Advisory Services 3300000 3300000
4 Others 0 0
Total Segment Revenue 27700000
Less: Inter segment revenue 0 0
Revenue from operations 27700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate -6300000 -6300000
2 Investment 24300000 24300000
3 Investment Management & Advisory Services 3000000 3000000
4 Others -9700000 -9700000
Total Profit before tax 11300000
i. Finance cost 17100000 17100000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -5800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate 2603800000 2603800000
2 Investment 340000000 340000000
3 Investment Management & Advisory Services 62400000 62400000
4 Others 1449400000 1449400000
Total Segment Asset 4455600000 4455600000
Un-allocable Assets 0 0
Net Segment Asset 4455600000 4455600000
4 Segment Liabilities
Segment Liabilities
1 Real Estate 772800000 772800000
2 Investment 100000 100000
3 Investment Management & Advisory Services 900000 900000
4 Others 7400000 7400000
Total Segment Liabilities 781200000 781200000
Un-allocable Liabilities 0 0
Net Segment Liabilities 781200000 781200000
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 0
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 0