Integrated Filing — IndAS



General information about company

Scrip Code 533273
NSE Symbol OBEROIRLTY
MSEI Symbol NOTLISTED
ISIN INE093I01010
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 19-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 19-01-2026   15:50:00
End date and time of board meeting 19-01-2026   17:00:00
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 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



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,18,017.00 3,50,077.00
Other income 6,763.00 21,746.00
Total income 1,24,780.00 3,71,823.00
2 Expenses
(a) Cost of materials consumed 89,929.00 1,84,601.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (44,911.00) (46,662.00)
(d) Employee benefit expense 2,902.00 8,823.00
(e) Finance costs 6,519.00 20,769.00
(f) Depreciation, depletion and amortisation expense 2,467.00 7,385.00
(f) Other Expenses
1 Other Expenses 4,684.00 13,743.00
Total other expenses 4,684.00 13,743.00
Total expenses 61,590.00 1,88,659.00
3 Total profit before exceptional items and tax 63,190.00 1,83,164.00
4 Exceptional items (1,901.00) (1,901.00)
5 Total profit before tax 61,289.00 1,81,263.00
6 Tax expense
7 Current tax 14,520.00 39,255.00
8 Deferred tax (413.00) 2,136.00
9 Total tax expenses 14,107.00 41,391.00
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 47,182.00 1,39,872.00
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 0.00 0.00
16 Total profit (loss) for period 47,182.00 1,39,872.00
17 Other comprehensive income net of taxes (8.00) (96.00)
18 Total Comprehensive Income for the period 47,174.00 1,39,776.00
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 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 12.98 38.47
Diluted earnings (loss) per share from continuing operations 12.98 38.47
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 12.98 38.47
Diluted earnings (loss) per share from continuing and discontinued operations 12.98 38.47
24 Debt equity ratio 0.1800 0.1800
25 Debt service coverage ratio 2.6900 2.8100
26 Interest service coverage ratio 9.6300 9.1100
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 The Unaudited Standalone Financial Results for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on January 19, 2026 and have been subjected to Limited Review by the Statutory Auditors of the Company. The Standalone Financial Results are prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. 2 The nature of the accounting of the real estate business of the Company is such that the result of the quarter/nine months/year may not be strictly comparable to earlier quarter/nine months/year. 3 At the Board Meeting held on January 19, 2026 the Board of Directors of the Company declared 3rd interim dividend of Rs.2 per equity share (20% of face value of equity share) for the financial year 2025-2026. 4 The Government of India has implemented four new Labour Codes (Codes), including the Code on Wages, 2019, with effect from 21st November 2025. The Company has carried out actuarial valuation an on 31st December 2025 considering uniform definition of wages as per the Codes on Wages and recorded additional obligation of Rs. 1,901 lakhs, which has been disclosed as an exceptional item in the results for the quarter and nine months ended 31st December 2025. 5 During the quarter ended December 31, 2025 the Company Scheme Application w.r.t. the Scheme of Amalgamation of Nirmal Lifestyle Realty Private Limited (a wholly owned subsidiary) with Oberoi Realty Limited (which Scheme was approved by the Board of Directors of Oberoi Realty Limited at its board meeting held on January 20, 2025) was filed with NCLT on November 02, 2025. The NCLT vide an order dated December 19, 2025 admitted the said application and, inter alia, dispensed with the holding of meetings of shareholder and creditors of the applicant companies. 7 The senior, rated, listed, secured, redeemable, non-convertible debentures issued by the Company are secured by (i) exclusive mortgage of the unsold identified residential units in projects developed by the 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 December 31, 2025 as per the terms of offer document and the Debenture Trust Deed. 8 During the quarter ended December 31, 2025, the Company, in exercise of the option available to it under the terms of the Issue, had redeemed an amount of Rs.12,500 lakh from Series 1 NCDs (ISIN: INE093I07066) by way of face value reduction. 9 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 (%) = Net profit for the period/Total income



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Real estate 1,12,446.00 3,35,780.00
2 Hospitality 5,571.00 14,297.00
Total Segment Revenue 1,18,017.00 3,50,077.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,18,017.00 3,50,077.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real estate 64,924.00 1,88,688.00
2 Hospitality 2,258.00 5,381.00
Total Profit before tax 67,182.00 1,94,069.00
i. Finance cost 6,519.00 20,769.00
ii. Other Unallocable Expenditure net off Unallocable income (2,527.00) (9,864.00)
Profit before tax 63,190.00 1,83,164.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real estate 18,44,774.00 18,44,774.00
2 Hospitality 1,49,701.00 1,49,701.00
Total Segment Asset 19,94,475.00 19,94,475.00
Un-allocable Assets 2,29,529.00 2,29,529.00
Net Segment Asset 22,24,004.00 22,24,004.00
4 Segment Liabilities
Segment Liabilities
1 Real estate 6,49,982.00 6,49,982.00
2 Hospitality 6,372.00 6,372.00
Total Segment Liabilities 6,56,354.00 6,56,354.00
Un-allocable Liabilities 8,155.00 8,155.00
Net Segment Liabilities 6,64,509.00 6,64,509.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Segment Note: '(1) Unallocated assets primarily comprise of corporate investments, tax, deferred tax assets and certain property, plant and equipment. '(2) Unallocated liabilities primarily includes tax and deferred tax liabilities.



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 11.00 128.00
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 (3.00) (32.00)
5 Total Other comprehensive income (8.00) (96.00)