| Textual Information(1) |
Notes: 1. The Consolidated financial results were reviewed by the Audit Committee on January 19, 2026 and were thereafter approved by the Board at its meeting held on January 19, 2026 2. The Consolidated financial results relate to Aurum PropTech Group. The Group consists of Aurum PropTech Limited ( ‘the Company' ) and its Subsidiaries and Associates mentioned below - Kav2 Technologies Private Limited, subsidiary - Aurum Softwares and Solutions Private Limited, wholly owned subsidiary - Liv Real Solutions Private Limited, wholly owned subsidiary (formerly known as Aurum RealTech Services Private Limited) Monk Tech Labs Ple. Limited foreign subsidiary HelloWorid Technologies Private Limited, wholly owned subsidiary - Integrow Asset Management Private Limited, subsidiary til June 30, 2025, associate from July 1, 2025 - Aurum Analytica Private Limited , wholly owned subsidiary (formerly known as Blink Advisory Services Private Limited) - Monk Tech Venture Private Limited, subsidiary - YieldWiseX Technologies Private Limited , wholly owned subsidiary (formerty known as Vartaman Consultants Private Limited) - Cuneate Services Private Limited, wholly owned subsidiary - NestAway Technologies Private Limited, subsidiary - Bonds Brain Technologies Private Limited, wholly owned subsidiary. NestAway PropTech Mena Realestate LLC, wholly owned foreign subsidiary - PropTiger Marketing Services Private Limited, wholly owned subsidiary, w.e.f. September 26, 2025 - Helloworld Living Private Limited, wholly owned subsidiary of HelloWorid Technologies Private Limited, w.e f. December 31,2025 3. During the financial year 2022-23, the Company had issued 4,29,44,533 equity shares of face value of INR 5/- each on right basis ( 'Rights Equity Shares). In accordance with the terms of issue. INR 20/- per Rights Equity Share ( including & premium of INR 18.75 per share ) was received from the concered allottees on application and shares were allotied ‘The Company made First call of INR 30/- per Rights Equity Share (including a premium of INR 28.13 per share) in March 2024, As on March 31, 2025, an aggregate amount of INR 763.58 laknhs (including premium amount of INR 715,98 lakhs) was unpaid against the First call. The trading of 4,03,89,270 partly paid shares were effective from May 7, 2024 The Company made Second and Final call of INR 30/~ per Rights Equity Share (including & premium of INR 28,12 per share) in March 2025 along with a reminder for the unpaid First call money During the period ended September 30, 2025, the Company received INR 13,416.33 lakhs ( including a premium of INR 12,575.80 lakhs ) on account of 4,24,03,786 shares. These Rights Equity Shares are now fully paid. The Company also received INR 55.16 lakhs as interest for late payment of the First call money which has been considered as Other income in the Standalone financial results for the period ended September 30, 2025. An aggregate amount of INR 230,80 lakhs ( including premium of INR 216.18 lakhs ) remained unpaid as on December 31, 2025. The Company has received INR 36.45 lakhs as on December 31, 2025 and corporate. ‘action for allotment of shares is under process. 4. The Board of Directors of the Company in its meeting held on July 23, 2025, approved the acquisition of upto 100% share capital of PropTiger Marketing Services Private Limited ( PropTiger ) from REA India Pte Ltd, Singapore ( REA India ) through an all stock equity swap by issuance of 42,42,537 fully paid-up equity shares (face value INR 5/-) of the Company on a preferential basis (*Preferential Issue’) for a consideration of INR 8,645.02 lakhs to REA India. The Company acquired control over Proptiger w.e.f. September 25, 2025 and as required under IND AS 110 PropTiger has been accounted as a subsidiary of the Company and the assets and liabilities have been recorded at provisional fair values based on the purchase price allocation accounted by an independent valuer. The Company in its consolidated Financial Statements has recorded these provisional fair values of assets including intangible assets, liabilfties and resultant goodwill as per IND AS 103 and will make any necessary adjustments during the measurement period. The Company has recoderd INR 212.13 lakhs and INR 8,432.88 lakhs in share capital and securities premium respectively on issue of equity shares to REA India. 5. The Company was holding 48.13% of the equity share capital of Integrow Asset Management Private Limited ( Integrow ), and by virtue of its right to exercise majority control in the Board of Integrow, had consolidated its financial resuits as a subsidiary in accordance with IND AS 110. However considering a prospective restructuring of the equity of Integrow, the Company w.e.f . July 1, 2025 has kept the right to exercise majority control in the Board of Integrow in abeyance until March 31, 2026, Accordingly in the consolidated financial statements of the Company, Integrow has been treated as a 'subsidiary' for the quarter ended June 30, 2025 and as an ‘investment in associate’ from July 1, 2025. As approved by the the Board of Directors of the Company in its meeting held on October 16, 2025, the Company during the quarter ended December 31, 2025, has sold 0.60% of its equity holding in Integrow.for a consideration of INR 65.62 lakhs and made a profit of INR 41.72 lakhs, which has been shown under Other Income. during the quarter. Post the sale, the Company holds 48.56% of the equity share capital of Integrow. 6. The Company in FY 2023-24 has incorporated a subsidiary in Dubai, UAE namely Nestaway PropTech MENA Real Estate LLC ( formerly known as Aurum PropTech MENA LLC ). During the quarter ended September 30, 2025, the Company has invested INR 313.92 lakhs as equity capital, and the subsidiary has started its business. operations. 7. The Board of Directors of the Company in its meeting held on September 10, 2024, approved the strategic realignment of its material subsidiary K2v2 Technologies. Private Limited (K2V2) to enhance focus on its core technology offerings and leverage its established scale. Based on the approval of the Boards of the Company and K2V2, during the previous financial year, (i) the Company increased its stake in K2V2 to 81.94% from 44.44% (i) K2V2 has sold its operations of the business. units Beyond Walls and Kylas w.e.f. July 1, 2024. Accordingly, on and from the quarter starting July 1, 2024 the financial results of K2v2 comprise operations of remaining SBU, Sell. Do. The Board of Directors of the Company in its meeting held on October 16, 2025, approved the purchase of 3,826 equity shares of K2V2 for a consideration of INR 63366 lakhs. During the quarter ended Decemeber 31, 2025, the Company completed the aquisition of the shares and increased its holding in K2V2 to 90.14%. 8. The Company is developing new products whose feasibility has been established, enhancing and increasing functionality of existing technology / softwares with a clear objective of deriving future economic benefit from the same. In the process the Company during the quarter and nine months ended December 31, 2025, has capitalised INR 309 lakhs and INR 1,082 lakhs respectively mainly on account of cost incurred on ts own product team and management team directly involved in development of its intangibles. 9. During the quarter and nine months ended December 31, 2025, Company has recognised deferred tax asset of INR 72 lakhs and 389 lakhs respectively mainly relating to unused tax losses that are considered to be able to offset against the Company's taxable profits expected to arise in the subsequent years. Management, based on the assessment of its business plan, believes that improved business performance and increase in size and scale of its operations will yield such better profits. 10. On November 21, 2025, the Government of India nolified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, (Labour Codes') which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things introduces changes, including a uniform definition of wages. The Company has assessed that there is no material financial implication of these changes to the Company. 11. Items that will not be reclassified to profit or ( loss ) represents remeasurement of defined benefit obligation. Items that will be reclassified to profit or ( loss ) represents ‘exchange differences on translation of foreign operations. 12. The unaudited results for the quarter ended December 31, 2025 are the balancing figures between the limited reviewed financial results for the nine months ended December 31, 2025 and the limited reviewed financial results for the six months ended September 30 , 2025. 13. “0 denotes amount less than INR 0.50 lakhs, earning per share is rounded up o two decimal places. 14. Previous period's / year's figures have been regrouped and reclassified wherever necessary. |