| Scrip Code | 543911 |
|---|---|
| NSE Symbol | ATALREAL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0ALR01029 |
| Name of company | Atal Realtech Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 13-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 13-11-2025 18:00:00 |
| End date and time of board meeting | 13-11-2025 18:50:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,973.70 | 3,033.78 | |
| Other income | (28.06) | 15.85 | |
| Total income | 1,945.64 | 3,049.63 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 645.03 | 1,271.84 |
| (b) | Purchases of stock-in-trade | 1,227.39 | 2,112.25 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (207.08) | (946.93) |
| (d) | Employee benefit expense | 64.67 | 135.90 |
| (e) | Finance costs | 35.25 | 76.05 |
| (f) | Depreciation, depletion and amortisation expense | 26.94 | 51.89 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | (11.08) | 95.37 |
| Total other expenses | (11.08) | 95.37 | |
| Total expenses | 1,781.12 | 2,796.37 | |
| 3 | Total profit before exceptional items and tax | 164.52 | 253.26 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 164.52 | 253.26 |
| 6 | Tax expense | ||
| 7 | Current tax | 62.40 | 86.82 |
| 8 | Deferred tax | (2.06) | (3.75) |
| 9 | Total tax expenses | 60.34 | 83.07 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 104.18 | 170.19 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 104.18 | 170.19 |
| 17 | Other comprehensive income net of taxes | 0.00 | 0.00 |
| 18 | Total Comprehensive Income for the period | 104.18 | 170.19 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 0.00 | 0.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,220.30 | 2,220.30 | |
| Face value of equity share capital | 2 | 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 | 0.09 | 0.15 | |
| Diluted earnings (loss) per share from continuing operations | 0.09 | 0.15 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.09 | 0.15 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.09 | 0.15 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 477.22 | ||
| Capital work-in-progress | |||
| Investment property | |||
| Goodwill | 0.00 | ||
| Other intangible assets | 0.00 | ||
| Intangible assets under development | |||
| Biological assets other than bearer plants | |||
| Investments accounted for using equity method | |||
| Non-current financial assets | |||
| Non-current investments | 0.00 | ||
| Trade receivables, non-current | |||
| Loans, non-current | 0.00 | ||
| Other non-current financial assets | 799.94 | ||
| Total non-current financial assets | 799.94 | ||
| Deferred tax assets (net) | 81.20 | ||
| Other non-current assets | 106.74 | ||
| Total non-current assets | 1,465.10 | ||
| 2 | Current assets | ||
| Inventories | 6,746.70 | ||
| Current financial asset | |||
| Current investments | 0.00 | ||
| Trade receivables, current | 296.27 | ||
| Cash and cash equivalents | 192.46 | ||
| Bank balance other than cash and cash equivalents | 0.00 | ||
| Loans, current | 27.38 | ||
| Other current financial assets | 649.47 | ||
| Total current financial assets | 1,165.58 | ||
| Current tax assets (net) | 0.00 | ||
| Other current assets | 250.38 | ||
| Total current assets | 8,162.66 | ||
| 3 | Non-current assets classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 9,627.76 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,220.30 | ||
| Other equity | 4,739.46 | ||
| Total equity attributable to owners of parent | 6,959.76 | ||
| Non controlling interest | 0.00 | ||
| Total equity | 6,959.76 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 92.67 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other non-current financial liabilities | 88.45 | ||
| Total non-current financial liabilities | 181.12 | ||
| Provisions, non-current | 0.00 | ||
| Deferred tax liabilities (net) | 0.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | 0.00 | ||
| Total non-current liabilities | 181.12 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 1,568.06 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 58.76 | ||
| Total Trade payable | 58.76 | ||
| Other current financial liabilities | 0.00 | ||
| Total current financial liabilities | 1,626.82 | ||
| Other current liabilities | 576.73 | ||
| Provisions, current | 242.58 | ||
| Current tax liabilities (Net) | 40.75 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 2,486.88 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | ||
| 4 | Regulatory deferral account credit balances and related deferred tax liability | ||
| Total liabilities | 2,668.00 | ||
| Total equity and liabilites | 9,627.76 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Other Equity- 4739.57 Includes- (Other Equity Component) - 4679.57 (Share Application Money Pending for Allotment) - 60.00 As there is no specific head for Share Application Money Pending for Allotment, therefore it is added in Other Equity. |
|---|
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Works Contract/ Government Contracting | 1,719.29 | 2,541.04 | ||||
| 2 | Real Estate Business | 0.0025441 | 0.0049274 | ||||
| 3 | Other Revenue | (28.06) | 0.0001585 | ||||
| Total Segment Revenue | 1,945.64 | 3,049.63 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 1,945.64 | 3,049.63 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Works Contract/ Government Contracting | 201.60 | 310.28 | ||||
| 2 | Real Estate Business | (1.94) | 19.03 | ||||
| 3 | Other Revenue | 0.00 | 0.00 | ||||
| Total Profit before tax | 199.66 | 329.31 | |||||
| i. Finance cost | 35.25 | 76.05 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 164.41 | 253.26 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Works Contract/ Government Contracting | (191.66) | (191.66) | ||||
| 2 | Real Estate Business | (192.55) | (192.55) | ||||
| 3 | Other Revenue | 0.00 | 0.00 | ||||
| Total Segment Asset | (384.21) | (384.21) | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | (384.21) | (384.21) | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Works Contract/ Government Contracting | (590.89) | (590.89) | ||||
| 2 | Real Estate Business | 41.61 | 41.61 | ||||
| 3 | Other Revenue | 0.00 | 0.00 | ||||
| Total Segment Liabilities | (549.28) | (549.28) | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | (549.28) | (549.28) | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | 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 | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 0.00 | 0.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 253.26 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 76.05 | |||||
| Adjustments for decrease (increase) in inventories | (946.93) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (8.62) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (250.38) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 101.45 | |||||
| Adjustments for other financial assets, current | (160.57) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (28.46) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 204.57 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 51.89 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 196.44 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 36.99 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (727.57) | |||||
| Net cash flows from (used in) operations | (474.31) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 86.82 | |||||
| Other inflows (outflows) of cash | 16.62 | |||||
| Net cash flows from (used in) operating activities | (544.51) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 79.25 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 40.36 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (38.89) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 61.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | (0.13) | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (76.05) | |||||
| Net cash flows from (used in) financing activities | (15.18) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (598.58) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (598.58) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 791.05 | |||||
| Cash and cash equivalents cash flow statement at end of period | 192.47 | |||||
| Whether results are audited or unaudited | Unaudited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | M/S. SHARP AARTH & CO LLP | Yes | 31-01-2028 | ||
|---|---|---|---|---|---|