Integrated Filing — IndAS



General information about company

Scrip Code 533273
NSE Symbol OBEROIRLTY
MSEI Symbol NOTLISTED
ISIN INE903I01010
Name of company OBEROI REALTY 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 15-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-10-2025
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 15-10-2025   15:15:00
End date and time of board meeting 15-10-2025   16:12:00
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 Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 1,77,904.00 2,76,659.00
Other income 6,580.00 15,223.00
Total income 1,84,484.00 2,91,882.00
2 Expenses
(a) Cost of materials consumed 59,644.00 1,22,243.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 7,652.00 (15,986.00)
(d) Employee benefit expense 3,448.00 6,662.00
(e) Finance costs 7,117.00 14,612.00
(f) Depreciation, depletion and amortisation expense 3,343.00 6,505.00
(f) Other Expenses
1 Other expenses 5,131.00 9,677.00
Total other expenses 5,131.00 9,677.00
Total expenses 86,335.00 1,43,713.00
3 Total profit before exceptional items and tax 98,149.00 1,48,169.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 98,149.00 1,48,169.00
6 Tax expense
7 Current tax 20,491.00 29,316.00
8 Deferred tax 2,797.00 2,543.00
9 Total tax expenses 23,288.00 31,859.00
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 74,861.00 1,16,310.00
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 1,165.00 1,841.00
16 Total profit (loss) for period 76,026.00 1,18,151.00
17 Other comprehensive income net of taxes (80.00) (105.00)
18 Total Comprehensive Income for the period 75,946.00 1,18,046.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 76,026.00 1,18,151.00
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 75,946.00 1,18,046.00
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 36,360.00 36,360.00
Face value of equity share capital 10 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 20.91 32.49
Diluted earnings (loss) per share from continuing operations 20.91 32.49
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 20.91 32.49
Diluted earnings (loss) per share from continuing and discontinued operations 20.91 32.49
24 Debt equity ratio 0.18 0.18
25 Debt service coverage ratio 4.26 2.86
26 Interest service coverage ratio 14.17 10.60
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1The Unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 15, 2025 and have been subjected to Limited Review by the Statutory Auditors of the Company. The Consolidated Financial Results are prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013.2The nature of the accounting of the real estate business of the Group is such that the result of the quarter/half year/year may not be strictly comparable to earlier quarter/half year/year.3At the Board Meeting held on October 15, 2025 the Board of Directors of the Holding Company declared 2nd interim dividend of Rs.2 per equity share (20% of face value of equity share) for the financial year 2025-2026.4 During the quarter ended September 30, 2025, Oberoi Realty Foundation (wholly owned by the Holding Company together with Incline Realty Private Limited (a wholly owned subsidiary)) was incorporated on August 22, 2025 under the provision of Section 8 of Companies Act, 2013. The company has been formed with primary objective of undertaking the Group's CSR initiatives.5 The senior, rated, listed, secured, redeemable, non-convertible debentures issued by the Holding Company are secured by (i) exclusive mortgage of the unsold identified residential units in projects developed by the Holding Company, and (ii) exclusive charge on Receivables from certain identified residential units from the said projects, and the bank accounts into which such Receivables are deposited. The security cover of at least 1.5 times in respect of the said debentures has been maintained as on September 30, 2025 as per the terms of offer document and the Debenture Trust Deed.6 During the quarter ended September 30, 2025, the Holding Company, in exercise of the option available to it under the terms of the Issue, had redeemed an amount of Rs.6,000 lakh from Series 1 NCDs (ISIN: INE093I07066) by way of face value reduction.8 Formulae for computation of ratios are as follows: a) Debt Equity Ratio = Debt/Equity (Debt = Non current borrowings + Current borrowings including current maturities of long term debt) b) Debt Service Coverage Ratio = Earnings before interest and tax less interest income/(Interest Expense + Principal Repayments made during the period) (Interest expense includes interest capitalised to projects) c) Interest Service Coverage Ratio = Earnings before interest and tax less interest income/Interest Expense d) Current Ratio = Current Assets/Current Liabilities e) Long term debt to working capital = Non-Current Borrowings (Including Current Maturities of Non-Current Borrowings)/Current Assets Less Current Liabilities (Excluding Current Maturities of Non-Current Borrowings) f) Bad debts to Account receivable ratio = Bad Debts/Average Trade Receivables g) Current liability ratio = Total Current Liabilities/Total Liabilities h) Total debts to total assets = Total Debt/Total Assets i) Debtors turnover = Average Trade Receivables/Total revenue from operations (For revenue from projects for sale, the billing during the period is considered).j)Inventory turnover = Average Inventories/Cost of Goods Sold k) Operating margin (%) = (Earnings before interest, tax and depreciation and amortisation - Other Income)/ Revenue from operations l) Net profit margin (%) = Profit After Tax (Including Share of profit / (loss) of joint ventures (net))/ Total income. 9 Previous period figures have been regrouped, re-arranged and re-classified wherever necessary to conform to current period’s classification.10 The standalone financial results for the quarter and half year ended September 30, 2025 are summarised below and detailed financial results are available on the Company’s website www.oberoirealty.com and have been submitted to the BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com), where the equity shares of the Company are listed. (Rs. in Lakh) Particulars Quarter ended Half Year ended Year ended 30/09/2025 30/06/2025 30/09/2024 30/09/2025 30/09/2024 31/03/2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Total revenue (including other income) 1,60,959 86,084 1,04,731 2,47,043 2,25,816 4,55,807 Profit before tax 80,415 39,559 61,453 1,19,974 1,22,129 2,33,613 Profit after tax 61,806 30,884 46,385 92,690 92,313 1,76,873 7 Statement relating to the utilization of proceeds from the issue of non-convertible debentures as on September 30, 2025: A.Statement of utilization of issue proceeds: (Rs. in Lakh) Name of the Issuer ISIN Tenure (in years) Mode of Fund Raising (Public issues/ Private placement) Type of instrument Date of raising funds Amount Raised (Rs. in Lakh) Funds utilized (Rs. in Lakh) Any deviation (Yes/ No) If 9 is Yes, then specify the purpose of for which the funds were utilized Remarks, if any 1 2 3 4 5 6 7 8 9 10 11 Oberoi Realty Limited INE093I07066 2 Private Placement Senior, rated, listed, secured, redeemable, non-convertible debentures October 24, 2024 40,000 87,525 No N.A. The unutilised issue proceeds have been temporarily invested in mutual funds. INE093I07074 3 50,000 INE093I07082 4 60,000 Total 1,50,000 87,525 B.Statement of deviation/ variation in use of Issue proceeds: Nil, as no deviation/ variation. (Rs. in Lakh) Particulars Remarks Name of listed entity Oberoi Realty Limited Mode of fund raising Private Placement Type of instrument Non-convertible securities Date of raising funds October 24, 2024 Amount raised (Rs. in Lakh) 1,50,000 Report filed for quarter ended September 30, 2025 Is there a deviation/ variation in use of funds raised? No Whether any approval is required to vary the objects of the issue stated in the prospectus/ offer document? No If yes, details of the approval so required? N.A. Date of approval N.A. Explanation for the deviation/ variation N.A. Comments of the audit committee after review N.A. Comments of the auditors, if any N.A. C. Objects for which funds have been raised and where there has been a deviation/ variation, in the following table: There is no deviation/ variation from the Objects of the Issue. (Rs. in Lakh) Original object Modified object, if any Original allocation (Rs. in Lakh) Modified allocation, if any Funds utilised (Rs. in Lakh) Amount of deviation/ variation for the quarter according to applicable object (in Rs. crore and in %) Remarks, if any Cost of construction/development of residential projects and/or capital assets including hotels, mall, etc. and/or working capital requirements of the Issuer or its group companies N.A. 1,50,000 N.A. 19,746 N.A. - Repayment of existing debt obligations of the Issuer or its group companies in part or in full - Real Estate development - Deposits/advances/consideration paid for development agreement/ land purchase 26,747 Payment of Premiums 11,354 General Corporate purposes 29,152 Costs incurred in relation to the issuance of the Debentures 526 87,525



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

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 24,118.00
Capital work-in-progress 1,70,404.00
Investment property 4,40,242.00
Goodwill 0.00
Other intangible assets 81.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 38,445.00
Non-current financial assets
Non-current investments 8,678.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 18,644.00
Total non-current financial assets 27,322.00
Deferred tax assets (net) 13,093.00
Other non-current assets 66,314.00
Total non-current assets 7,80,019.00
2 Current assets
Inventories 9,60,636.00
Current financial asset
Current investments 1,52,078.00
Trade receivables, current 24,439.00
Cash and cash equivalents 14,143.00
Bank balance other than cash and cash equivalents 1,44,839.00
Loans, current 54,367.00
Other current financial assets 4,889.00
Total current financial assets 3,94,755.00
Current tax assets (net) 8,621.00
Other current assets 2,47,797.00
Total current assets 16,11,809.00
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 23,91,828.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 36,360.00
Other equity 16,37,629.00
Total equity attributable to owners of parent 16,73,989.00
Non controlling interest 0.00
Total equity 16,73,989.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,72,500.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 1,395.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,137.00
Total Trade payable 6,532.00
Other non-current financial liabilities 45,221.00
Total non-current financial liabilities 3,24,253.00
Provisions, non-current 281.00
Deferred tax liabilities (net) 4,689.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 13,231.00
Total non-current liabilities 3,42,454.00
Current liabilities
Current financial liabilities
Borrowings, current 29,101.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,709.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 49,069.00
Total Trade payable 51,778.00
Other current financial liabilities 48,703.00
Total current financial liabilities 1,29,582.00
Other current liabilities 2,44,005.00
Provisions, current 358.00
Current tax liabilities (Net) 1,440.00
Deferred government grants, Current 0.00
Total current liabilities 3,75,385.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 7,17,839.00
Total equity and liabilites 23,91,828.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 Real estate 1,73,442.00 2,67,933.00
2 Hospitality 4,462.00 8,726.00
Total Segment Revenue 1,77,904.00 2,76,659.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,77,904.00 2,76,659.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real estate 1,01,240.00 1,52,232.00
2 Hospitality 1,651.00 3,127.00
Total Profit before tax 1,02,891.00 1,55,359.00
i. Finance cost 7,117.00 14,612.00
ii. Other Unallocable Expenditure net off Unallocable income (2,375.00) (7,422.00)
Profit before tax 98,149.00 1,48,169.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real estate 19,42,124.00 19,42,124.00
2 Hospitality 1,74,191.00 1,74,191.00
Total Segment Asset 21,16,315.00 21,16,315.00
Un-allocable Assets 2,75,513.00 2,75,513.00
Net Segment Asset 23,91,828.00 23,91,828.00
4 Segment Liabilities
Segment Liabilities
1 Real estate 6,91,715.00 6,91,715.00
2 Hospitality 16,165.00 16,165.00
Total Segment Liabilities 7,07,880.00 7,07,880.00
Un-allocable Liabilities 9,959.00 9,959.00
Net Segment Liabilities 7,17,839.00 7,17,839.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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
1 Items that will not be reclassified to profit or loss -10800000 -14100000
Total Amount of items that will not be reclassified to profit and loss (108.00) (141.00)
2 Income tax relating to items that will not be reclassified to profit or loss (28.00) (36.00)
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
5 Total Other comprehensive income (80.00) (105.00)



Cash flow statement, indirect

Amount in (Lakhs)

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 1,48,169.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 14,612.00
Adjustments for decrease (increase) in inventories (15,928.00)
Adjustments for decrease (increase) in trade receivables, current (13,173.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (44,335.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 414.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (14,038.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 58,284.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 6,505.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 94.00
Adjustments for provisions, current (279.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 784.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 25.00
Adjustments for dividend income 0.00
Adjustments for interest income 7,225.00
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 (5,984.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (21.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (20,265.00)
Net cash flows from (used in) operations 1,27,904.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 38,099.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 89,805.00
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 302.00
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 0.00
Purchase of investment property 23,739.00
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 88,275.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
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 3,687.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 61,116.00
Net cash flows from (used in) investing activities (46,909.00)
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 0.00
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 11,169.00
Repayments of borrowings 39,640.00
Payments of lease liabilities 0.00
Dividends paid 14,544.00
Interest paid 12,505.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (55,520.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (12,624.00)
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 (12,624.00)
Cash and cash equivalents cash flow statement at beginning of period 26,767.00
Cash and cash equivalents cash flow statement at end of period 14,143.00