Integrated Filing — IndAS
General information about company
| Scrip Code |
532784 |
| NSE Symbol |
SOBHA |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE671H01015 |
| Name of company |
SOBHA 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 |
04-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
27-04-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
04-05-2026 11:30:00 |
| End date and time of board meeting |
04-05-2026 15:40:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| 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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,98,783.50 |
5,19,049.80 |
|
Other income |
4,209.30 |
19,326.70 |
|
Total income |
2,02,992.80 |
5,38,376.50 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
9,639.00 |
37,912.70 |
| (b) |
Purchases of stock-in-trade |
53,601.20 |
1,44,019.40 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
343.70 |
(1,57,338.40) |
| (d) |
Employee benefit expense |
13,891.40 |
50,405.20 |
| (e) |
Finance costs |
4,392.50 |
13,740.90 |
| (f) |
Depreciation, depletion and amortisation expense
|
2,847.30 |
10,602.50 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
23,235.40 |
86,519.60 |
| 2 |
Land (including development rights) and related cost |
60,814.20 |
2,02,290.60 |
| 3 |
Sub-contractor cost |
22,041.20 |
1,24,202.00 |
|
Total other expenses |
1,06,090.80 |
4,13,012.20 |
|
Total expenses |
1,90,805.90 |
5,12,354.50 |
| 3 |
Total profit before exceptional items and tax |
12,186.90 |
26,022.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
12,186.90 |
26,022.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
5,548.40 |
20,061.40 |
| 8 |
Deferred tax |
(2,556.10) |
(13,415.70) |
| 9 |
Total tax expenses |
2,992.30 |
6,645.70 |
| 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 |
9,194.60 |
19,376.30 |
| 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 |
(11.10) |
(35.50) |
| 16 |
Total profit (loss) for period |
9,183.50 |
19,340.80 |
| 17 |
Other comprehensive income net of taxes |
118.90 |
(261.20) |
| 18 |
Total Comprehensive Income for the period |
9,302.40 |
19,079.60 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
9,183.50 |
19,340.80 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
9,302.40 |
19,079.60 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
10,694.30 |
10,694.30 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
4,61,298.90 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
8.59 |
18.09 |
|
Diluted earnings (loss) per share from continuing operations |
8.59 |
18.09 |
| 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 |
8.59 |
18.09 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
8.59 |
18.09 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
62,092.10 |
|
Capital work-in-progress |
0.00 |
|
Investment property |
44,857.70 |
|
Goodwill |
1,716.70 |
|
Other intangible assets |
1,685.60 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
12,010.20 |
|
Non-current financial assets |
|
|
Non-current investments |
0.00 |
|
Trade receivables, non-current |
5,271.30 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
42,898.20 |
|
Total of other non-current financial assets |
42,898.20 |
|
Total non-current financial assets |
48,169.50 |
|
Deferred tax assets (net) |
44,272.70 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
1,10,836.00 |
|
Total of other non-current assets |
1,10,836.00 |
|
Total non-current assets |
3,25,640.50 |
| 2 |
Current assets |
|
|
Inventories |
12,82,630.20 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
27,682.40 |
|
Cash and cash equivalents |
17,435.80 |
|
Bank balance other than cash and cash equivalents |
1,32,923.30 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
87,520.00 |
|
Total current financial assets |
2,65,561.50 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
77,949.00 |
|
Total of other current assets |
77,949.00 |
|
Total current assets |
16,26,140.70 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
19,51,781.20 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
10,694.30 |
|
Other equity |
4,61,298.90 |
|
Total equity attributable to owners of parent |
4,71,993.20 |
|
Non controlling interest |
|
|
Total equity |
4,71,993.20 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
40,709.60 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Other financial liabilities |
7,113.10 |
|
Total of other non-current financial liabilities |
7,113.10 |
|
Total non-current financial liabilities |
47,822.70 |
|
Provisions, non-current |
3,672.40 |
|
Deferred tax liabilities (net) |
1,906.20 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
53,401.30 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
59,521.80 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
82,756.20 |
|
Total Trade payable |
82,756.20 |
|
Other current financial liabilities |
|
| 1 |
Other financial liabilities |
74,984.10 |
|
Total of other current financial liabilities |
74,984.10 |
|
Total current financial liabilities |
2,17,262.10 |
|
Other current liabilities |
12,01,297.10 |
| 1 |
Other current liabilities |
12,01,297.10 |
|
Total of other current liabilities |
12,01,297.10 |
|
Provisions, current |
3,751.60 |
|
Current tax liabilities (Net) |
4,075.90 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
14,26,386.70 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
14,79,788.00 |
|
Total equity and liabilites |
19,51,781.20 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Audited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Real estate |
1,78,653.70 |
4,41,972.50 |
| 2 |
Contractual and manufacturingt |
27,517.70 |
1,02,844.20 |
| 3 |
Unallocable finance and other incomet |
0.00 |
0.00 |
| 4 |
Share of loss in equity accounted investees (Net) |
0.00 |
0.00 |
|
Total Segment Revenue |
2,06,171.40 |
5,44,816.70 |
|
Less: Inter segment revenue |
7,387.90 |
25,766.90 |
|
Revenue from operations |
1,98,783.50 |
5,19,049.80 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Real estate |
16,351.80 |
38,286.70 |
| 2 |
Contractual and manufacturingt |
3,659.80 |
11,466.80 |
| 3 |
Unallocable finance and other incomet |
2,224.70 |
10,710.40 |
| 4 |
Share of loss in equity accounted investees (Net) |
(11.10) |
(35.50) |
|
Total Profit before tax |
22,225.20 |
60,428.40 |
|
i. Finance cost |
4,392.50 |
13,740.90 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
5,656.90 |
20,701.00 |
|
Profit before tax |
12,175.80 |
25,986.50 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Real estate |
15,17,089.40 |
15,17,089.40 |
| 2 |
Contractual and manufacturingt |
86,806.50 |
86,806.50 |
| 3 |
Unallocable finance and other incomet |
0.00 |
0.00 |
| 4 |
Share of loss in equity accounted investees (Net) |
0.00 |
0.00 |
|
Total Segment Asset |
16,03,895.90 |
16,03,895.90 |
|
Un-allocable Assets |
3,47,885.30 |
3,47,885.30 |
|
Net Segment Asset |
19,51,781.20 |
19,51,781.20 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Real estate |
13,29,063.20 |
13,29,063.20 |
| 2 |
Contractual and manufacturingt |
19,146.90 |
19,146.90 |
| 3 |
Unallocable finance and other incomet |
0.00 |
0.00 |
| 4 |
Share of loss in equity accounted investees (Net) |
0.00 |
0.00 |
|
Total Segment Liabilities |
13,48,210.10 |
13,48,210.10 |
|
Un-allocable Liabilities |
1,31,577.90 |
1,31,577.90 |
|
Net Segment Liabilities |
14,79,788.00 |
14,79,788.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| 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 |
Re-measurement (losses) / gains on defined benefit plan |
159.00 |
(349.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
159.00 |
(349.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
40.10 |
(87.80) |
| 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 |
118.90 |
(261.20) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
26,022.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
13,740.90 |
|
Adjustments for decrease (increase) in inventories |
(1,59,075.10) |
|
Adjustments for decrease (increase) in trade receivables, current |
(9,090.60) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
(134.00) |
|
Adjustments for decrease (increase) in other current assets |
(902.20) |
|
Adjustments for decrease (increase) in other non-current assets |
(8,995.60) |
|
Adjustments for other financial assets, non-current |
36,719.50 |
|
Adjustments for other financial assets, current |
(55,573.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
26,852.50 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
1,93,229.50 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
10,602.50 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
3.10 |
|
Adjustments for provisions, current |
1,081.10 |
|
Adjustments for provisions, non-current |
1,088.50 |
|
Adjustments for other financial liabilities, current |
(476.30) |
|
Adjustments for other financial liabilities, non-current |
8,156.50 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(193.60) |
|
Other adjustments to reconcile profit (loss) |
(35.50) |
|
Other adjustments for non-cash items |
514.70 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
57,512.90 |
|
Net cash flows from (used in)
operations |
83,534.90 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
(17,547.00) |
|
Income taxes paid (refund) |
23,000.60 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
42,987.30 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
500.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
48.20 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
304.50 |
|
Purchase of property, plant and equipment |
20,846.10 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
15,788.90 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(4,406.40) |
|
Net cash flows from (used in)
investing activities |
(9,707.30) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
71.60 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
51,686.20 |
|
Repayments of borrowings |
64,542.40 |
|
Payments of lease liabilities |
352.10 |
|
Dividends paid |
3,208.60 |
|
Interest paid |
12,155.20 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(28,500.50) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
4,779.50 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
4,779.50 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
12,656.30 |
|
Cash and cash equivalents cash
flow statement at end of period |
17,435.80 |