Integrated Filing — IndAS
General information about company
| Scrip Code |
514286 |
| NSE Symbol |
ASHIMASYN |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE440A01010 |
| Name of company |
Ashima 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 |
13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-02-2026 |
| 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
13-02-2026 12:21:00 |
| End date and time of board meeting |
13-02-2026 12:55:00 |
| 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 |
77.68 |
515.20 |
|
Other income |
700.17 |
966.96 |
|
Total income |
777.85 |
1,482.16 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
0.00 |
0.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1,800.25) |
(5,673.84) |
| (d) |
Employee benefit expense |
215.10 |
564.62 |
| (e) |
Finance costs |
247.50 |
632.04 |
| (f) |
Depreciation, depletion and amortisation expense
|
7.23 |
21.45 |
| (f) |
Other Expenses |
| 1 |
Land Development & Construction Cost |
1,772.62 |
5,546.04 |
| 2 |
Other Expenses |
87.96 |
343.90 |
| 3 |
Loss on fair valuation-Investment activity |
0.36 |
141.75 |
|
Total other expenses |
1,860.94 |
6,031.69 |
|
Total expenses |
530.52 |
1,575.96 |
| 3 |
Total profit before exceptional items and tax |
247.33 |
(93.80) |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
247.33 |
(93.80) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
10.25 |
27.25 |
| 8 |
Deferred tax |
0.02 |
2.51 |
| 9 |
Total tax expenses |
10.27 |
29.76 |
| 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 |
237.06 |
(123.56) |
| 12 |
Profit (loss) from discontinued operations before tax |
(333.28) |
(687.13) |
| 13 |
Tax expense of discontinued operations |
178.05 |
525.33 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
(511.33) |
(1,212.46) |
| 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 |
(274.27) |
(1,336.02) |
| 17 |
Other comprehensive income net of taxes |
(87.79) |
(87.79) |
| 18 |
Total Comprehensive Income for the period |
(362.06) |
(1,423.81) |
| 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 |
19,166.00 |
19,166.00 |
|
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 |
0.12 |
-0.06 |
|
Diluted earnings (loss) per share from continuing operations |
0.12 |
-0.06 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
-0.26 |
-0.64 |
|
Diluted earnings (loss) per share from discontinued operations |
-0.26 |
-0.64 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
-0.14 |
-0.7 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-0.14 |
-0.7 |
| 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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Real Estate |
0.00 |
0.00 |
| 2 |
Investment |
0.0003905 |
0.0040915 |
| 3 |
Investment Management & Advisory Services |
0.0003863 |
0.0010606 |
| 4 |
Others |
0.00 |
0.00 |
|
Total Segment Revenue |
77.68 |
515.21 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
77.68 |
515.21 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Real Estate |
(70.54) |
(154.58) |
| 2 |
Investment |
37.25 |
261.50 |
| 3 |
Investment Management & Advisory Services |
33.53 |
95.68 |
| 4 |
Others |
494.59 |
335.64 |
|
Total Profit before tax |
494.83 |
538.24 |
|
i. Finance cost |
247.50 |
632.03 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
|
|
|
Profit before tax |
247.33 |
(93.79) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Real Estate |
27,768.10 |
27,768.10 |
| 2 |
Investment |
3,396.62 |
3,396.62 |
| 3 |
Investment Management & Advisory Services |
687.19 |
687.19 |
| 4 |
Others |
20,675.00 |
20,675.00 |
|
Total Segment Asset |
52,526.91 |
52,526.91 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
52,526.91 |
52,526.91 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Real Estate |
9,758.84 |
9,758.84 |
| 2 |
Investment |
8.52 |
8.52 |
| 3 |
Investment Management & Advisory Services |
11.31 |
11.31 |
| 4 |
Others |
433.90 |
433.90 |
|
Total Segment Liabilities |
10,212.57 |
10,212.57 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
10,212.57 |
10,212.57 |
|
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 |
Consolidated |
Consolidated |
|
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 |
87.79 |
87.79 |
| 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 |
(87.79) |
(87.79) |