Integrated Filing — IndAS



General information about company

Scrip Code 544469
NSE Symbol LOTUSDEV
MSEI Symbol NOTLISTED
ISIN INE0V9Q01010
Name of company Sri Lotus Developers and 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 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
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 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 Single segment
Description of single segment Real Estate Development
Start date and time of board meeting 09-02-2026   10:45:00
End date and time of board meeting 09-02-2026   12:20:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 22,402.70 46,145.30
Other income 1,575.50 3,523.10
Total income 23,978.20 49,668.40
2 Expenses
(a) Cost of materials consumed 6,201.30 43,098.60
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 6,351.80 (17,695.40)
(d) Employee benefit expense 456.00 1,118.30
(e) Finance costs 48.60 146.80
(f) Depreciation, depletion and amortisation expense 41.80 123.50
(f) Other Expenses
1 Other Expenses 1,450.30 3,692.20
Total other expenses 1,450.30 3,692.20
Total expenses 14,549.80 30,484.00
3 Total profit before exceptional items and tax 9,428.40 19,184.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,428.40 19,184.40
6 Tax expense
7 Current tax 2,408.10 4,952.30
8 Deferred tax (2.60) (6.00)
9 Total tax expenses 2,405.50 4,946.30
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 7,022.90 14,238.10
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 7,022.90 14,238.10
17 Other comprehensive income net of taxes (3.70) (11.40)
18 Total Comprehensive Income for the period 7,019.20 14,226.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,974.90 14,150.70
Total profit or loss, attributable to non-controlling interests 48.00 87.40
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6,971.30 14,139.50
Total comprehensive income for the period attributable to owners of parent non-controlling interests 47.90 87.20
21 Details of equity share capital
Paid-up equity share capital 4,887.20 4,887.20
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 1.43 3.05
Diluted earnings (loss) per share from continuing operations 1.43 3.05
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 1.43 3.05
Diluted earnings (loss) per share from continuing and discontinued operations 1.43 3.05
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) Notes to the consolidated financial results: 1 The unaudited consolidated financial results of the Company and its subsidiaries for the quarter and nine months ended December 31, 2025 have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements ('SEBI LODR') Regulations, 2015. 2 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 9, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results. 3 The consolidated financials results for the quarter and nine months ended on December 31, 2024 have been approved by company's Board of Directors, but not been subjected to limited review or audit by statutory auditors. While preparing these results, the Management has exercised necessary diligence to ensure that the consolidated financials result for these periods provide a true and fair view of the Company's affairs. 4 On November 29, 2024, the Company has allotted bonus shares in the ratio of 1 fully paid equity share of Rs.1 each for every 1 existing fully paid equity share of Rs.1 each. The EPS for the quarter and nine month ended December 31, 2024 has been arrived at considering the effect of such bonus shares. 5 The Company operates only in one operating segment i.e. Real Estate Development, hence does not have any reportable segments as per Ind AS 108 Operating Segments. 6 During the quarter, the Company has incorporated five wholly owned subsidiaries viz. Asvi Projects Private Limited, Sonnet Projects Private Limited, Avion Realty Private Limited, Arahan Projects Private Limited and Rise Root Projects Private Limited which will be engaged in the business of Real Estate Development. 7 Previous period/year’s figures have been regrouped / reclassified wherever necessary to correspond with the current period classification/ disclosures. 8 The above results are available on the Company’s website https://lotusdevelopers.com and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed.



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 Consolidated Consolidated
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 Textual Information(2)



Text Block

Textual Information(2) The Company operates only in one operating segment i.e. Real Estate Development, hence does not have any reportable segments as per Ind AS 108 Operating 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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of post-employeement benefit obligatons (5.00) (15.30)
2 Income tax on the above 1.30 3.90
Total Amount of items that will not be reclassified to profit and loss (3.70) (11.40)
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 (3.70) (11.40)