Integrated Filing — IndAS



General information about company
Scrip Code 534675
NSE Symbol PROZONER
MSEI Symbol NOTLISTED
ISIN INE195N01013
Name of company PROZONE 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 14-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 14-Aug-2025   14:00:00
End date and time of board meeting 14-Aug-2025   15:30:00
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 382352000
Other income 29127000
Total income 411479000
2 Expenses
(a) Cost of materials consumed 153350000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -87363000
(d) Employee benefit expense 15429000
(e) Finance costs 88793000
(f) Depreciation, depletion and amortisation expense 57709000
(f) Other Expenses
1 Other Expenses 117442000 117442000
Total other expenses 117442000
Total expenses 345360000
3 Total profit before exceptional items and tax 66119000
4 Exceptional items 0
5 Total profit before tax 66119000
6 Tax expense
7 Current tax 3161000
8 Deferred tax 27242000
9 Total tax expenses 30403000
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 35716000
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 2110000
16 Total profit (loss) for period 37826000
17 Other comprehensive income net of taxes -82000
18 Total Comprehensive Income for the period 37744000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7291000
Total profit or loss, attributable to non-controlling interests 30535000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7281000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 30463000
21 Details of equity share capital
Paid-up equity share capital 305206000
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 0.05
Diluted earnings (loss) per share from continuing operations 0.05
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 0.05
Diluted earnings (loss) per share from continuing and discontinued operations 0.05
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 Leasing 308242000 308242000
2 Outright Sales 74110000 74110000
Total Segment Revenue 382352000
Less: Inter segment revenue
Revenue from operations 382352000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Leasing 170000000 170000000
2 Outright Sales -21355000 -21355000
Total Profit before tax 148645000
i. Finance cost 88793000 88793000
ii. Other Unallocable Expenditure net off Unallocable income -6267000 -6267000
Profit before tax 66119000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Leasing 4873511000 4873511000
2 Outright Sales 4730194000 4730194000
Total Segment Asset 9603705000 9603705000
Un-allocable Assets 5232194000 5232194000
Net Segment Asset 14835899000 14835899000
4 Segment Liabilities
Segment Liabilities
1 Leasing 3487780000 3487780000
2 Outright Sales 2737699000 2737699000
Total Segment Liabilities 6225479000 6225479000
Un-allocable Liabilities 777909000 777909000
Net Segment Liabilities 7003388000 7003388000
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 Remeasurement gain/(loss) on defined benefit liability -110000 -110000
Total Amount of items that will not be reclassified to profit and loss -110000
2 Income tax relating to items that will not be reclassified to profit or loss -28000
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 -82000