Integrated Filing — IndAS



General information about company

Scrip Code 542231
NSE Symbol NILASPACES
MSEI Symbol NOTLISTED
ISIN INE00S901012
Name of company NILA SPACES 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 30-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-01-2026
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 Single segment
Description of single segment Construction and Development of Building for Sale and Other Real Estate Activities
Start date and time of board meeting 30-01-2026   11:00:00
End date and time of board meeting 30-01-2026   13:25:00
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
NO SUCH DISCLOSURE 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 01-10-2025 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 4,076.86 12,378.49
Other income 323.58 1,005.74
Total income 4,400.44 13,384.23
2 Expenses
(a) Cost of materials consumed 3,038.02 9,496.61
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (793.66) (2,352.72)
(d) Employee benefit expense 66.99 183.77
(e) Finance costs 712.86 1,765.11
(f) Depreciation, depletion and amortisation expense 138.99 407.61
(f) Other Expenses
1 Other Expenses 249.04 1,120.79
Total other expenses 249.04 1,120.79
Total expenses 3,412.24 10,621.17
3 Total profit before exceptional items and tax 988.20 2,763.06
4 Exceptional items 0.00 0.00
5 Total profit before tax 988.20 2,763.06
6 Tax expense
7 Current tax 323.65 817.29
8 Deferred tax (17.97) 7.71
9 Total tax expenses 305.68 825.00
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 682.52 1,938.06
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 682.52 1,938.06
17 Other comprehensive income net of taxes (0.79) (2.37)
18 Total Comprehensive Income for the period 681.73 1,935.69
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 3,938.89 3,938.89
Face value of equity share capital 1 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 0.17 0.49
Diluted earnings (loss) per share from continuing operations 0.17 0.49
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 0.17 0.49
Diluted earnings (loss) per share from continuing and discontinued operations 0.17 0.49
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1 These results has been prepared in accordance with the Ind AS notified under the Companies Indian Accounting Standard Rules 2015 as amended from time to time 2 The above Standalone Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 30 January 2026 The statutory auditors of the company have conducted limited review of these financial results in terms of Regulation 33 of SEBI Listing obligations and disclosure requirements Regulation 2015 and have issued limited review report of the same 3 The entire operations of the Company constitute a single segment ie Construction and Development of Building for sale and other Real Estate activities as per Ind AS 108 Operating Segments specified under Section 133 of the Companies Act 2013 4 The company have one subsidiary company Nila Urban Living Private Limited and one associate company Megacity Cinemall Private Limited as on December 31 2025 Accordingly the company has prepared its Consolidated Financial Statement 5 The Government of India has notified the New Labour Codes Code of Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 with effect from November 21 2025 The company is in process of making assessment of these new labour codes on overall wage bill As the underlying rules to the all the New Labour Codes are yet to be notified the company will continue to monitor further developments and will evaluate and give effect to any consequential adjustments arising subsequently in this respect 6 Figures have been regrouped rearranged reclassified whenever necessary



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)
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



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
1 Items that will not be reclassified subsequently to profit or loss (1.10) (3.30)
Total Amount of items that will not be reclassified to profit and loss (1.10) (3.30)
2 Income tax relating to items that will not be reclassified to profit or loss (0.31) (0.93)
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 (0.79) (2.37)