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 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 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



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 613180000
Other income 67720000
Total income 680900000
2 Expenses
(a) Cost of materials consumed 534310000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -315310000
(d) Employee benefit expense 31580000
(e) Finance costs 4930000
(f) Depreciation, depletion and amortisation expense 4040000
(f) Other Expenses
1 Other Expenses 68010000 68010000
Total other expenses 68010000
Total expenses 327560000
3 Total profit before exceptional items and tax 353340000
4 Exceptional items 0
5 Total profit before tax 353340000
6 Tax expense
7 Current tax 98970000
8 Deferred tax -3510000
9 Total tax expenses 95460000
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 257880000
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 257880000
17 Other comprehensive income net of taxes 170000
18 Total Comprehensive Income for the period 258050000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 256050000
Total profit or loss, attributable to non-controlling interests 1830000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 256240000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1810000
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 0.59
Diluted earnings (loss) per share from continuing operations 0.59
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 0.59
Diluted earnings (loss) per share from continuing and discontinued operations 0.59
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) 1 The unaudited consolidated financial results of the Company and its subsidiaries 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 n2 The 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 resultstttt n3 The consolidated 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 consolidated 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 consolidated financials result for these periods provide a true and fair view of the Companys affairst n4 On 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 sharesttt n5 The 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 n6 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 n7 The above results are available on the Companys website https lotusdeveloperscom and also on the website of BSE wwwbseindiacom and NSE wwwnseindiacom where the shares of the Company are listedttttt ntttttttttt ntttttttttt nttttt nttttt nttttttttt nttttt nttttt nttttt ntttttttttt nttttt nttttt 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 Consolidated
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 Consolidated
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 or loss 220000 220000
2 Tax on Above -50000 -50000
Total Amount of items that will not be reclassified to profit and loss 170000
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 170000