Integrated Filing — IndAS



General information about company
Scrip Code 532880
NSE Symbol OMAXE
MSEI Symbol NOTLISTED
ISIN INE800H01010
Name of company OMAXE 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Single segment
Description of single segment REAL ESTATE
Start date and time of board meeting 13-Aug-2025   15:30:00
End date and time of board meeting 13-Aug-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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Standalone
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 1194600000
Other income 69600000
Total income 1264200000
2 Expenses
(a) Cost of materials consumed 1040000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 37100000
(d) Employee benefit expense 115300000
(e) Finance costs 342400000
(f) Depreciation, depletion and amortisation expense 42800000
(f) Other Expenses
1 Other Expenses 129500000 129500000
Total other expenses 129500000
Total expenses 1707100000
3 Total profit before exceptional items and tax -442900000
4 Exceptional items 0
5 Total profit before tax -442900000
6 Tax expense
7 Current tax 0
8 Deferred tax -84600000
9 Total tax expenses -84600000
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 -358300000
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 0
16 Total profit (loss) for period -358300000
17 Other comprehensive income net of taxes -400000
18 Total Comprehensive Income for the period -358700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1829000000
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 -1.96
Diluted earnings (loss) per share from continuing operations -1.96
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 -1.96
Diluted earnings (loss) per share from continuing and discontinued operations -1.96
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes n n1 The above results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 13 2025. The financial results for the quarter ended June 30 2025 have been limited reviewed by the Statutory Auditors of the Company and expressed unmodified review report on the standalone and consolidated financial results n n2 The standalone and consolidated financial results have been prepared in accordance with the principles and procedures of Indian Accounting Standards Ind AS as notified under the Companies Indian Accounting Standards Rules 2015 as specified in Section 133 of the Companies Act 2013 n n3The consolidated financial results of the company include unaudited financial results of 144 group companies and one associate company which have been reported by their respective management. The unaudited financial results of two subsidiary companies having Nil Income Profit Loss have not been consolidated being non material in nature n n4 In line with the provisions of Ind AS 108 Operating Segments and on the basis of review of operations being done by the management of the company the operations of the group falls under real estate business which is considered to be the only reportable segment by the management n n5 The Company had received an Order dated July 30 2024 from SEBI under section 11 11B of SEBI Act 1992 covering the period from 2018 19 2019 20 and 2020 21 against which company had filed an appeal with the Securities Appellate Tribunal SAT and SAT vide order dated October 01 2024 had granted stay on directions at para 41 i of SEBI order dated July 30 2024 relating to restricting company and others from accessing securities market and to deal in securities enabling the company to raise capital and continue all business activities as usual without any restriction The proceeding with SAT is undergoing and next date of hearing is 9th Oct 2025 and in the opinion of the management of the Company the said order has no impact on the financial results of the company n n6 In the financial year ended 31st March 2022 search was initiated against the Company under section 132 of the Income Tax Act 1961 and pursuant to that the Company had received Income Tax Demands pertaining to Assessment Years from 2014 15 to 2022 23 under section 147 143 3 of Income Tax Act 1961 The Company has filed Appeals before Appellate Authority within the timelines as allowed under the Act Now the Company is in receipt of an order from Honble High Court wrt the above demands The Honble High Court has issued directions to appellate authority CITA to decide the case by following the judgements passed in other similar cases in which the notices issued us 148 were quashed on the ground that these notices should have been issued under faceless mechanism Hence based on the opinion of the management of the Company the demands so raised will not be sustained on completion of the appellate proceedings Accordingly pending the decision by the appellate authorities no provision of any potential liability has been made in the Financial Statements n n7 The figures for the last quarter of the previous year are the balancing figures between audited figures in respect of the full financial year and the published year to date figures for the nine months ended for the respective year n n8 The standalone and consolidated unaudited financial results of the Company for the quarter ended June 30 2025 also available on the Companys Website www.omaxe.com and on the Website of BSE www.bseindia.com and NSE www.nseindia.com 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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will be not be reclassified to statement of profit or loss -500000 -500000
Total Amount of items that will not be reclassified to profit and loss -500000
2 Income tax relating to items that will not be reclassified to profit or loss -100000
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 -400000