Integrated Filing — IndAS



General information about company

Scrip Code 533218
NSE Symbol EMAMIREAL
MSEI Symbol NOTLISTED
ISIN INE778K01012
Name of company EMAMI 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-02-2026
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 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 REAL ESTATE
Start date and time of board meeting 11-02-2026   11:30:00
End date and time of board meeting 11-02-2026   14:00:00
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
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 Standalone Standalone
1 Income
Revenue from operations 489.11 1,990.90
Other income 721.60 2,374.46
Total income 1,210.71 4,365.36
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 22.83 2,250.39
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (7,974.71) (18,152.83)
(d) Employee benefit expense 742.90 1,709.22
(e) Finance costs 2,444.48 7,236.79
(f) Depreciation, depletion and amortisation expense 34.03 101.49
(f) Other Expenses
1 Project Expenses 8,218.98 17,338.09
2 Other Expenses 2,089.30 7,974.19
Total other expenses 10,308.28 25,312.28
Total expenses 5,577.81 18,457.34
3 Total profit before exceptional items and tax (4,367.10) (14,091.98)
4 Exceptional items 0.00 0.00
5 Total profit before tax (4,367.10) (14,091.98)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (639.75) (1,727.93)
9 Total tax expenses (639.75) (1,727.93)
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 (3,727.35) (12,364.05)
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 (3,727.35) (12,364.05)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (3,727.35) (12,364.05)
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 876.68 876.68
Face value of equity share capital 2 2
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 -8.5 -28.42
Diluted earnings (loss) per share from continuing operations -8.5 -28.42
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 -8.5 -28.42
Diluted earnings (loss) per share from continuing and discontinued operations -8.5 -28.42
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) (a) The above Standalone and Consolidated Financial Results of the Company for the quarter and nine months ended 31st December,2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 11th February,2026. The Statutory Auditors of the Company have reviewed these results as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. (b) The financial results of M/s Bengal Emami Housing Limited, M/s Swan Housing & Infra Private Limited and M/s Prajay Urban Private Limited, associates of the Company, not being ready have not been taken into consolidated results for the quarter and nine months ended 31st December 2025 and the impact thereof has been judged as non-material. (c) On 16th April, 2025, the Company had allotted, 59,90,000 equity shares and 82,00,000 warrants, each convertible into one fully paid-up equity share of the Company, on preferential basis to the Promoter group entities of the Company, at a price of Rs. 128.50 each, by way of conversion of Unsecured Loan. Consequent upon such allotment, the issued, subscribed and paid-up equity share capital of the Company stands at Rs. 876.68 Lakhs divided into 4,38,33,889 equity shares of Rs. 2- each. (d) Convertible Warrants issued during the year are anti-dilutive in nature for the company, hence Basic and Diluted EPS are same. (e) During the Quarter and nine month ended 31st December 2025, the Company has made an assessment of its realisable value of Loans Given. Based on such assessments, an amount of Rs.18.28 crores and Rs. 74.16 crores respectively has been provided as impairment loss under Other Expenses in the Financial Results. (f) On November 21, 2025, the Government of India notified 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 and enhanced benefits relating to leave. The Company has assessed the financial implications of these changes which has resulted in increase in gratuity liability arising out of past service cost and increase in leave liability by Rs. 0.82 crores. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. (g) The Company operates in a single business segment i.e. Real Estate Development. (h) These Financial Results are available on the Company's website at www.emamirealty.com. (i) Figures of the previous periods have been regrouped or recasted wherever 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
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 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 0.00 0.00