Integrated Filing — IndAS



General information about company

Scrip Code 544469
NSE Symbol LOTUSDEV
MSEI Symbol NOTLISTED
ISIN INE0V9Q01010
Name of company Sri Lotus Developers and 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 12-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-05-2026
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 Single segment
Description of single segment Real Estate Development
Start date and time of board meeting 12-05-2026   17:00:00
End date and time of board meeting 12-05-2026   18:15:00
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 30,749.80 76,895.10
Other income 1,453.50 4,976.60
Total income 32,203.30 81,871.70
2 Expenses
(a) Cost of materials consumed 28,658.60 71,757.20
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (12,137.40) (29,832.80)
(d) Employee benefit expense 405.60 1,523.90
(e) Finance costs 47.40 194.20
(f) Depreciation, depletion and amortisation expense 43.70 167.20
(f) Other Expenses
1 Other Expenses 1,695.20 5,387.40
Total other expenses 1,695.20 5,387.40
Total expenses 18,713.10 49,197.10
3 Total profit before exceptional items and tax 13,490.20 32,674.60
4 Exceptional items 0.00 0.00
5 Total profit before tax 13,490.20 32,674.60
6 Tax expense
7 Current tax 3,492.30 8,444.60
8 Deferred tax (94.30) (100.30)
9 Total tax expenses 3,398.00 8,344.30
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 10,092.20 24,330.30
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 0.00 0.00
16 Total profit (loss) for period 10,092.20 24,330.30
17 Other comprehensive income net of taxes 2.80 (8.60)
18 Total Comprehensive Income for the period 10,095.00 24,321.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9,557.80 23,708.50
Total profit or loss, attributable to non-controlling interests 534.40 621.80
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 9,560.40 23,699.90
Total comprehensive income for the period attributable to owners of parent non-controlling interests 534.60 621.80
21 Details of equity share capital
Paid-up equity share capital 4,887.20 4,887.20
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.96 5.04
Diluted earnings (loss) per share from continuing operations 1.96 5.04
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 1.96 5.04
Diluted earnings (loss) per share from continuing and discontinued operations 1.96 5.04
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) 1 The audited consolidated financial results of the Company and its subsidiaries for the quarter and year ended March 31, 2026 have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act, 2013 ('The Act') read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements ('SEBI LODR') Regulations, 2015. 2 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 12, 2026. 3 The figures for the quarter ended on March 31, 2026 represent balancing figures between audited figures in respect of full financial year and those published till the third quarter of the same financial year, which were subjected to a limited review by statutory auditors. 4 The consolidated financial results for the quarter ended March 31, 2025 have been approved by company's Board of Directors, but not been subjected to limited review or audit by statutory auditors. While preparing these results, the Management has exercised necessary diligence to ensure that the consolidated financial results for this periods provide a true and fair view of the Company's affairs. 5 The Company operates only in one operating segment i.e. Real Estate Development, hence does not have any reportable segments as per Ind AS 108 Operating Segments. 6 During the quarter, the Company has incorporated five wholly owned subsidiaries viz. Sri Lotus Elegancia Realty Private Limited, Sri Lotus Legacy Realty Private Limited, Sri Lotus Marquee Projects Private Limited, Sri Lotus Imperial Projects Private Limited and Sri Lotus Grand Abodes Private Limited which will be engaged in the business of Real Estate Development. The aforesaid companies have alloted Equity Shares on April 04,2026 and April 06,2026. 7 The Board of Directors at its meeting held on May 12, 2026 has recommended a final dividend at 50% i.e. Re. 0.50/- (Fifty Paisa) per equity share having face value of Rs. 1/- per share on the equity shares for the financial year 2025-26. The Board has noted that the Promoters and Promoter Group shareholders, comprising 81.87% of the total equity shares of the Company, have voluntarily waived off their right to receive dividend which has been duly accepted and approved by the Board. 8 Previous period/year’s figures have been regrouped / reclassified wherever necessary to correspond with the current period classification/ disclosures. 9 The above results are available on the Company’s website https://lotusdevelopers.com and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed.



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 192.50
Capital work-in-progress
Investment property
Goodwill 179.50
Other intangible assets 0.00
Intangible assets under development 26.30
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 1,912.00
Total of other non-current financial assets 1,912.00
Total non-current financial assets 1,912.00
Deferred tax assets (net) 178.70
Other non-current assets
Total of other non-current assets
Total non-current assets 2,489.00
2 Current assets
Inventories 82,390.70
Current financial asset
Current investments 0.00
Trade receivables, current 32,934.60
Cash and cash equivalents 74,884.20
Bank balance other than cash and cash equivalents 9,975.40
Loans, current 1,493.40
Other current financial assets
Total of other current financial assets 27,348.20
Total current financial assets 1,46,635.80
Current tax assets (net) 130.10
Other current assets
1 Other Current Assets 3,500.60
Total of other current assets 3,500.60
Total current assets 2,32,657.20
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,35,146.20
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,887.20
Other equity 1,86,220.70
Total equity attributable to owners of parent 1,91,107.90
Non controlling interest 760.80
Total equity 1,91,868.70
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,671.50
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 non-current financial liabilities 2,135.00
Total of other non-current financial liabilities 2,135.00
Total non-current financial liabilities 4,806.50
Provisions, non-current 185.80
Deferred tax liabilities (net) 20.80
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 5,013.10
Current liabilities
Current financial liabilities
Borrowings, current 10,382.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 610.20
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,234.40
Total Trade payable 3,844.60
Other current financial liabilities
1 Lease Liabilities 68.20
2 Other current financial liabilities 1,810.00
Total of other current financial liabilities 1,878.20
Total current financial liabilities 16,104.80
Other current liabilities 20,737.40
1 Other current liabilities 20,737.40
Total of other current liabilities 20,737.40
Provisions, current 9.20
Current tax liabilities (Net) 1,413.00
Deferred government grants, Current
Total current liabilities 38,264.40
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 43,277.50
Total equity and liabilites 2,35,146.20
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)
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 Textual Information(2)



Text Block

Textual Information(2) The Company operates only in one operating segment i.e. Real Estate Development, hence does not have any reportable segments as per Ind AS 108 Operating 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 Remeasurements of post-employment benefit obligations 3.80 (11.50)
2 Income tax on the above (1.00) 2.90
Total Amount of items that will not be reclassified to profit and loss 2.80 (8.60)
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 2.80 (8.60)



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 32,674.60
Adjustments for reconcile profit (loss)
Adjustments for finance costs 185.60
Adjustments for decrease (increase) in inventories (19,720.70)
Adjustments for decrease (increase) in trade receivables, current (12,458.80)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (567.90)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (820.10)
Adjustments for other financial assets, current (23,494.50)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,664.90
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 331.10
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 167.20
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 312.70
Adjustments for other financial liabilities, non-current 0.00
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (53,400.50)
Net cash flows from (used in) operations (20,725.90)
Dividends received 0.00
Interest paid (8.60)
Interest received (4,416.40)
Income taxes paid (refund) 7,506.80
Other inflows (outflows) of cash 55.70
Net cash flows from (used in) operating activities (32,584.80)
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 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 0.00
Purchase of property, plant and equipment 46.00
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 1,009.00
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 3,786.10
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (6,771.50)
Net cash flows from (used in) investing activities (2,022.40)
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 74,164.40
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 2,615.00
Repayments of borrowings 1,960.00
Payments of lease liabilities 101.50
Dividends paid 0.00
Interest paid 44.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 74,673.40
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 40,066.20
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 40,066.20
Cash and cash equivalents cash flow statement at beginning of period 34,818.00
Cash and cash equivalents cash flow statement at end of period 74,884.20





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 M/s. T. P. Ostwal & Associates LLP Yes 31-07-2027