Integrated Filing — IndAS



General information about company
Scrip Code 544469
NSE Symbol LOTUSDEV
MSEI Symbol NOTLISTED
ISIN INE0V9Q01010
Name of company SRI LOTUS DEVELOPERS AND 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 26-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 DEVELOPMENT
Start date and time of board meeting 26-Aug-2025   16:00:00
End date and time of board meeting 26-Aug-2025   17:20:00
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 366500000
Other income 54180000
Total income 420680000
2 Expenses
(a) Cost of materials consumed 296530000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -254980000
(d) Employee benefit expense 25600000
(e) Finance costs 260000
(f) Depreciation, depletion and amortisation expense 3890000
(f) Other Expenses
1 Other Expenses 39880000 39880000
Total other expenses 39880000
Total expenses 111180000
3 Total profit before exceptional items and tax 309500000
4 Exceptional items 0
5 Total profit before tax 309500000
6 Tax expense
7 Current tax 82720000
8 Deferred tax -420000
9 Total tax expenses 82300000
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 227200000
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 227200000
17 Other comprehensive income net of taxes 260000
18 Total Comprehensive Income for the period 227460000
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 435910000
Face value of equity share capital 1
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 0.52
Diluted earnings (loss) per share from continuing operations 0.52
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 0.52
Diluted earnings (loss) per share from continuing and discontinued operations 0.52
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) 1tThe unaudited standalone financial results of the Company for the quarter ended June 30 2025 have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of Companies Act 2013 The Act read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements SEBI LODR Regulations 2015 n2tThe above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 26 2025 The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results n3tThe standalone unaudited financial results for the quarter ended June 30 2025 are drawn up for the first time in accordance with the Regulation 33 of SEBI LODR Regulations 2015 as amended The standalone financials results for the quarter ended June 30 2024 and quarter ended March 31 2025 have been approved by companys Board of Directors but not been subjected to limited review or audit by statutory auditors While preparing these results the Management has exercised necessary diligence to ensure that the Standalone financials result for these periods provide a true and fair view of the Company's affairs n4tOn November 29 2024 the Company has allotted bonus shares in the ratio of 1 fully paid equity share of Rs 1 each for every 1 existing fully paid equity share of Rs 1 each The EPS for the quarter ended June 30 2024 has been arrived at considering the effect of such bonus shares n5tThe equity shares of the Company have been listed on National Stock Exchange NSE and on Bombay Stock Exchange Limited BSE on August 06 2025 by completing Initial Public Offer the IPO of fresh issue of 52813724 equity shares with a face value of INR 1 each at an issue price of INR 150 per share includes 147058 equity shares issued to eligible employees with a face value of INR 1 each at an issue price of INR 136 per share aggregating to INR 7920 million n6tThe Company operates only in one operating segment ie Real Estate Development hence does not have any reportable segments as per Ind AS 108 Operating Segments n7tThe above results are available on the Companys website httpslotusdeveloperscom and also on the website of BSE wwwbseindiacom and NSE wwwnseindiacom where the shares of the Company are listed 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 Textual Information(2)



Text Block
Textual Information(2) The Company operates only in one operating segment ie Real Estate Development hence does not have any reportable segments as per Ind AS 108 Operating 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 not be reclassified to profit and loss 340000 340000
2 Tax on above -80000 -80000
Total Amount of items that will not be reclassified to profit and loss 260000
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 260000