Integrated Filing — IndAS
General information about company
| Scrip Code |
539290 |
| NSE Symbol |
OSWALGREEN |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE143A01010 |
| Name of company |
Oswal Greentech Ltd. |
| 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 |
12-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
07-02-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
12-02-2026 13:15:00 |
| End date and time of board meeting |
12-02-2026 15:50:00 |
| 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 |
1,304.06 |
5,046.98 |
|
Other income |
670.36 |
2,067.24 |
|
Total income |
1,974.42 |
7,114.22 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
462.66 |
2,805.58 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
220.70 |
781.47 |
| (e) |
Finance costs |
14.27 |
56.47 |
| (f) |
Depreciation, depletion and amortisation expense
|
73.74 |
220.51 |
| (f) |
Other Expenses |
| 1 |
Donation |
0.00 |
0.00 |
| 2 |
Consultancy and professional fee |
55.69 |
295.01 |
| 3 |
Expenses for leases of low value assets |
3.54 |
9.92 |
| 4 |
Rates and Taxes |
92.22 |
101.25 |
| 5 |
Contribution towards Corporate Social Responsibility |
0.00 |
54.00 |
| 6 |
Other expenses |
114.76 |
349.94 |
|
Total other expenses |
266.21 |
810.12 |
|
Total expenses |
1,037.58 |
4,674.15 |
| 3 |
Total profit before exceptional items and tax |
936.84 |
2,440.07 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
936.84 |
2,440.07 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
0.00 |
353.79 |
| 8 |
Deferred tax |
78.80 |
12.44 |
| 9 |
Total tax expenses |
78.80 |
366.23 |
| 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 |
858.04 |
2,073.84 |
| 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 |
858.04 |
2,073.84 |
| 17 |
Other comprehensive income net of taxes |
(2,048.95) |
(2,003.27) |
| 18 |
Total Comprehensive Income for the period |
(1,190.91) |
70.57 |
| 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 |
25,680.92 |
25,680.92 |
|
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 |
0.33 |
0.81 |
|
Diluted earnings (loss) per share from continuing operations |
0.33 |
0.81 |
| 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 |
0.33 |
0.81 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.33 |
0.81 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
0.0043048 |
2,610.31 |
| 2 |
Investment Activities |
0.0064452 |
1,950.09 |
| 3 |
Unallocated |
0.0089942 |
2,553.82 |
|
Total Segment Revenue |
1,974.42 |
7,114.22 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
1,974.42 |
7,114.22 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Real Estate |
(212.22) |
(836.25) |
| 2 |
Investment Activities |
503.39 |
1,418.47 |
| 3 |
Unallocated |
659.94 |
1,914.32 |
|
Total Profit before tax |
951.11 |
2,496.54 |
|
i. Finance cost |
14.27 |
56.47 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
0.00 |
|
Profit before tax |
936.84 |
2,440.07 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Real Estate |
98,472.47 |
98,472.47 |
| 2 |
Investment Activities |
98,536.79 |
98,536.79 |
| 3 |
Unallocated |
57,485.63 |
57,485.63 |
|
Total Segment Asset |
2,54,494.89 |
2,54,494.89 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
2,54,494.89 |
2,54,494.89 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Real Estate |
1,504.93 |
1,504.93 |
| 2 |
Investment Activities |
355.03 |
355.03 |
| 3 |
Unallocated |
2,564.92 |
2,564.92 |
|
Total Segment Liabilities |
4,424.88 |
4,424.88 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
4,424.88 |
4,424.88 |
|
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 |
Equity instruments through other comprehensive income (FVTOCI) |
(2,047.46) |
(2,011.84) |
| 2 |
Remeasurement of defined benefit plan |
(1.49) |
8.57 |
|
Total Amount of items that will not be reclassified to profit and loss |
(2,048.95) |
(2,003.27) |
| 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 |
|
|
| 5 |
Total Other comprehensive income |
(2,048.95) |
(2,003.27) |