Integrated Filing — IndAS



General information about company

Scrip Code 533273
NSE Symbol OBEROIRLTY
MSEI Symbol NOTLISTED
ISIN INE093I01010
Name of company OBEROI 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 08-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-05-2026
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 08-05-2026   16:00:00
End date and time of board meeting 08-05-2026   17:00:00
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 Declaration of unmodified opinion



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 1,74,983.00 6,00,906.00
Other income 7,388.00 29,521.00
Total income 1,82,371.00 6,30,427.00
2 Expenses
(a) Cost of materials consumed 78,113.00 3,00,171.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (12,901.00) (73,673.00)
(d) Employee benefit expense 3,545.00 13,468.00
(e) Finance costs 2,710.00 24,063.00
(f) Depreciation, depletion and amortisation expense 3,309.00 13,083.00
(f) Other Expenses
1 Other Expenses 10,200.00 25,125.00
Total other expenses 10,200.00 25,125.00
Total expenses 84,976.00 3,02,237.00
3 Total profit before exceptional items and tax 97,395.00 3,28,190.00
4 Exceptional items 0.00 (2,306.00)
5 Total profit before tax 97,395.00 3,25,884.00
6 Tax expense
7 Current tax 32,093.00 80,306.00
8 Deferred tax (6,127.00) (3,488.00)
9 Total tax expenses 25,966.00 76,818.00
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 71,429.00 2,49,066.00
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 (1,101.00) 1,677.00
16 Total profit (loss) for period 70,328.00 2,50,743.00
17 Other comprehensive income net of taxes 140.00 21.00
18 Total Comprehensive Income for the period 70,468.00 2,50,764.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 70,468.00 2,50,764.00
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 70,468.00 2,50,764.00
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 36,360.00 36,360.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 15,34,127.19
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 19.34 68.96
Diluted earnings (loss) per share from continuing operations 19.34 68.96
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 19.34 68.96
Diluted earnings (loss) per share from continuing and discontinued operations 19.34 68.96
24 Debt equity ratio 0.1600 0.1600
25 Debt service coverage ratio 2.1400 2.6800
26 Interest service coverage ratio 14.8700 11.9600
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) * Not annualised, except year end Basic and Diluted EPS ** Entirely attributable to shareholders of the parent. ^ Ratios for the quarter have been annualised. Notes: 1 The Audited Consolidated Financial Results for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 08, 2026. The Statutory Auditors have expressed an unmodified audit opinion. The Consolidated Financial Results are prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. 2 The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year and the unaudited published year to date figures up to the third quarter of the respective financial year. 3 The nature of the accounting of the real estate business of the Group is such that the result of the quarter/year may not be strictly comparable to earlier quarter/year. 4 At the Board Meeting held on May 08, 2026 the Board of Directors of the Holding Company declared 4th interim dividend of Rs.2 per equity share (20% of face value of equity share) for the financial year 2025-2026. 5 The Government of India has implemented four new Labour Codes (Codes), including the Code on Wages, 2019, with effect from 21st November 2025. The Group has carried out actuarial valuation as on 31st December 2025 considering uniform definition of wages as per the Codes on Wages and recorded additional obligation of Rs. 2,306 lakhs, which is disclosed as an exceptional item. 6 The scheme of amalgamation of Nirmal Lifestyle Realty Private Limited (the Transferor Company) (a wholly owned subsidiary company of the Company) with the Company (Scheme) has been approved by the Hon'ble National Company Law Tribunal, Mumbai vide its order dated April 06, 2026 ('Order'). The appointed date for the Scheme is November 7, 2024. Since the said transaction is a common control transaction, there is no impact on the consolidated financial statements. The transfer company stand dissolved without winding up. 7 The senior, rated, listed, secured, redeemable, non-convertible debentures issued by the Holding Company are secured by (i) exclusive mortgage of the unsold identified residential units in projects developed by the Holding Company, and (ii) exclusive charge on Receivables from certain identified residential units from the said projects, and the bank accounts into which such Receivables are deposited. The security cover of at least 1.5 times in respect of the said debentures has been maintained as on March 31, 2026 as per the terms of offer document and the Debenture Trust Deed. 8 During the quarter ended March 31, 2026, the Holding Company, in exercise of the option available to it under the terms of the Issue, had redeemed an amount of Rs.13,200 lakh from Series 1 NCDs (ISIN: INE093I07066) by way of face value reduction. 9 Formulae for computation of ratios are as follows: a) Debt Equity Ratio = Debt/Equity (Debt = Non current borrowings + Current borrowings including current maturities of long term debt) b) Debt Service Coverage Ratio = Earnings before interest and tax less interest income/(Interest Expense + Principal Repayments made during the period) (Interest expense includes interest capitalised to projects) c) Interest Service Coverage Ratio = Earnings before interest and tax less interest income/Interest Expense d) Current Ratio = Current Assets/Current Liabilities e) Long term debt to working capital = Non-Current Borrowings (Including Current Maturities of Non-Current Borrowings)/Current Assets Less Current Liabilities (Excluding Current Maturities of Non-Current Borrowings) f) Bad debts to Account receivable ratio = Bad Debts/Average Trade Receivables g) Current liability ratio = Total Current Liabilities/Total Liabilities h) Total debts to total assets = Total Debt/Total Assets i) Debtors turnover = Average Trade Receivables/Total revenue from operations (For revenue from projects for sale, the billing during the period is considered). j) Inventory turnover = Average Inventories/Cost of Goods Sold k) Operating margin (%) = (Earnings before interest, tax and depreciation and amortisation - Other Income)/ Revenue from operations l) Net profit margin (%) = Net profit for the period (Including Share of profit / (loss) of joint ventures (net))/ Total income



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 23,883.00
Capital work-in-progress 1,75,173.00
Investment property 4,43,258.00
Goodwill 0.00
Other intangible assets 1,994.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 37,529.00
Non-current financial assets
Non-current investments 8,916.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 4,410.00
Total of other non-current financial assets 4,410.00
Total non-current financial assets 13,326.00
Deferred tax assets (net) 14,526.00
Other non-current assets
1 Other non-current assets 97,291.00
2 Right-of-use assets 898.00
Total of other non-current assets 98,189.00
Total non-current assets 8,07,878.00
2 Current assets
Inventories 10,18,322.00
Current financial asset
Current investments 1,27,285.00
Trade receivables, current 32,404.00
Cash and cash equivalents 17,568.00
Bank balance other than cash and cash equivalents 1,52,107.00
Loans, current 59,301.00
Other current financial assets
Total of other current financial assets 658.00
Total current financial assets 3,89,323.00
Current tax assets (net) 1,317.00
Other current assets
1 Other current assets 3,16,008.00
Total of other current assets 3,16,008.00
Total current assets 17,24,970.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 25,32,848.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 36,360.00
Other equity 17,55,803.00
Total equity attributable to owners of parent 17,92,163.00
Non controlling interest 0.00
Total equity 17,92,163.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,36,420.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 1,860.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5,996.00
Total Trade payable 7,856.00
Other non-current financial liabilities
1 Lease Liabilities 705.00
2 Other financial liabilities 49,464.00
Total of other non-current financial liabilities 50,169.00
Total non-current financial liabilities 2,94,445.00
Provisions, non-current 455.00
Deferred tax liabilities (net) 134.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 13,390.00
Total of other non-current liabilities 13,390.00
Total non-current liabilities 3,08,424.00
Current liabilities
Current financial liabilities
Borrowings, current 45,203.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,956.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 45,246.00
Total Trade payable 49,202.00
Other current financial liabilities
1 Lease Liabilities 212.00
2 Other Financial Liabilites 45,982.00
Total of other current financial liabilities 46,194.00
Total current financial liabilities 1,40,599.00
Other current liabilities 2,85,191.00
1 Other current liabilities 2,85,191.00
Total of other current liabilities 2,85,191.00
Provisions, current 2,493.00
Current tax liabilities (Net) 3,978.00
Deferred government grants, Current
Total current liabilities 4,32,261.00
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 7,40,685.00
Total equity and liabilites 25,32,848.00
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 1,69,482.00 5,81,108.00
2 Hospitality 5,501.00 19,798.00
Total Segment Revenue 1,74,983.00 6,00,906.00
Less: Inter segment revenue
Revenue from operations 1,74,983.00 6,00,906.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real estate 99,786.00 3,36,522.00
2 Hospitality 1,588.00 6,973.00
Total Profit before tax 1,01,374.00 3,43,495.00
i. Finance cost 2,710.00 24,063.00
ii. Other Unallocable Expenditure net off Unallocable income 1,269.00 (8,758.00)
Profit before tax 97,395.00 3,28,190.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real estate 21,11,185.00 21,11,185.00
2 Hospitality 1,82,984.00 1,82,984.00
Total Segment Asset 22,94,169.00 22,94,169.00
Un-allocable Assets 2,38,679.00 2,38,679.00
Net Segment Asset 25,32,848.00 25,32,848.00
4 Segment Liabilities
Segment Liabilities
1 Real estate 7,18,262.00 7,18,262.00
2 Hospitality 7,781.00 7,781.00
Total Segment Liabilities 7,26,043.00 7,26,043.00
Un-allocable Liabilities 14,642.00 14,642.00
Net Segment Liabilities 7,40,685.00 7,40,685.00
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
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 (140.00) (21.00)
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 140.00 21.00



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 3,25,884.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 24,063.00
Adjustments for decrease (increase) in inventories (69,935.00)
Adjustments for decrease (increase) in trade receivables, current (21,138.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,19,275.00)
Adjustments for decrease (increase) in other non-current assets 55.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 4,645.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (15,354.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 1,01,517.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 13,083.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 2,199.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (1,461.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 87.00
Adjustments for dividend income 0.00
Adjustments for interest income 16,806.00
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (10,332.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,08,652.00)
Net cash flows from (used in) operations 2,17,232.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 79,247.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,37,985.00
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 0.00
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 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 15.00
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 311.00
Purchase of property, plant and equipment 63,659.00
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 9,409.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 7,647.00
Net cash flows from (used in) investing activities (46,307.00)
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 0.00
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 48,285.00
Repayments of borrowings 96,314.00
Payments of lease liabilities 0.00
Dividends paid 29,088.00
Interest paid 23,760.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (1,00,877.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (9,199.00)
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 (9,199.00)
Cash and cash equivalents cash flow statement at beginning of period 26,767.00
Cash and cash equivalents cash flow statement at end of period 17,568.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 SRBC & LLP Yes 28-02-2029