Integrated Filing — IndAS



General information about company

Scrip Code 544261
NSE Symbol ARKADE
MSEI Symbol NOTLISTED
ISIN INE0QRL01017
Name of company Arkade Developers 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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-05-2026
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 Standalone
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 27-05-2026   12:00:00
End date and time of board meeting 27-05-2026   16:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 18-08-2023
Indicate Company website link for updated RPT policy of the Company https://arkade.in/policies-and-code-of-conduct/
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not defaulted on any loans or Debt Securities during the period.



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 Standalone Standalone
1 Income
Revenue from operations 19,862.64 81,608.81
Other income 196.35 1,195.92
Total income 20,058.99 82,804.73
2 Expenses
(a) Cost of materials consumed 14,276.70 56,852.15
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (397.51) (405.61)
(d) Employee benefit expense 1,063.46 3,150.32
(e) Finance costs 33.47 89.08
(f) Depreciation, depletion and amortisation expense 294.42 1,022.09
(f) Other Expenses
1 Other Expenses 945.25 3,098.20
Total other expenses 945.25 3,098.20
Total expenses 16,215.79 63,806.23
3 Total profit before exceptional items and tax 3,843.20 18,998.50
4 Exceptional items (18,217.09) (18,217.09)
5 Total profit before tax (14,373.89) 781.41
6 Tax expense
7 Current tax (3,493.03) 350.32
8 Deferred tax (46.05) (102.87)
9 Total tax expenses (3,539.08) 247.45
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 (10,834.81) 533.96
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 (10,834.81) 533.96
17 Other comprehensive income net of taxes 6.62 (8.99)
18 Total Comprehensive Income for the period (10,828.19) 524.97
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 18,566.36 18,566.36
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 69,645.89
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -5.84 0.29
Diluted earnings (loss) per share from continuing operations -5.84 0.29
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 -5.84 0.29
Diluted earnings (loss) per share from continuing and discontinued operations -5.84 0.29
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) Please refer the Notes to the Standalone Financial Results uploaded on the Website of Stock Exchanges.



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 3,805.61
Capital work-in-progress 473.95
Investment property
Goodwill 0.00
Other intangible assets 49.48
Intangible assets under development 36.18
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,937.89
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other financial Assets 488.96
Total of other non-current financial assets 488.96
Total non-current financial assets 2,426.85
Deferred tax assets (net) 234.85
Other non-current assets
1 Right-to-use assets 160.18
2 Non-current tax assets 1,255.61
3 Other non-current assets 22.06
Total of other non-current assets 1,437.85
Total non-current assets 8,464.77
2 Current assets
Inventories 91,011.28
Current financial asset
Current investments 5,547.27
Trade receivables, current 2,409.77
Cash and cash equivalents 2,321.12
Bank balance other than cash and cash equivalents 172.50
Loans, current 27.49
Other current financial assets
Total of other current financial assets 1,109.08
Total current financial assets 11,587.23
Current tax assets (net) 0.00
Other current assets
1 Other current assets 1,641.64
Total of other current assets 1,641.64
Total current assets 1,04,240.15
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,12,704.92
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 18,566.36
Other equity 69,645.89
Total equity attributable to owners of parent 88,212.25
Non controlling interest
Total equity 88,212.25
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9,226.54
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 Lease Liability 64.65
Total of other non-current financial liabilities 64.65
Total non-current financial liabilities 9,291.19
Provisions, non-current 577.47
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 9,868.66
Current liabilities
Current financial liabilities
Borrowings, current 579.59
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 873.48
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,494.80
Total Trade payable 4,368.28
Other current financial liabilities
1 Lease Liability 35.59
2 Other Financial Liabilities 1,720.47
Total of other current financial liabilities 1,756.06
Total current financial liabilities 6,703.93
Other current liabilities 7,763.88
1 Other current liabilities 7,763.88
Total of other current liabilities 7,763.88
Provisions, current 156.20
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 14,624.01
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 24,492.67
Total equity and liabilites 1,12,704.92
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 Standalone Standalone
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



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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined employee benefit plans 8.85 (12.01)
Total Amount of items that will not be reclassified to profit and loss 8.85 (12.01)
2 Income tax relating to items that will not be reclassified to profit or loss 2.23 (3.02)
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 6.62 (8.99)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 781.41
Adjustments for reconcile profit (loss)
Adjustments for finance costs 89.08
Adjustments for decrease (increase) in inventories (405.61)
Adjustments for decrease (increase) in trade receivables, current 1,065.08
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (853.47)
Adjustments for decrease (increase) in other non-current assets (2.96)
Adjustments for other financial assets, non-current (122.51)
Adjustments for other financial assets, current (896.46)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (224.21)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (8,642.91)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,022.09
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (394.87)
Adjustments for provisions, non-current 225.38
Adjustments for other financial liabilities, current (1,151.36)
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 303.92
Adjustments for share-based payments 20.34
Adjustments for fair value losses (gains) (47.76)
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) (333.12)
Other adjustments for non-cash items (12.01)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (10,969.20)
Net cash flows from (used in) operations (10,187.79)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,814.15
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (12,001.94)
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 58.31
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 3,120.52
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 285.35
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 17,395.42
Net cash flows from (used in) investing activities 14,501.94
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 14,679.17
Repayments of borrowings 16,193.99
Payments of lease liabilities 56.94
Dividends paid 361.44
Interest paid 75.25
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (338.82)
Net cash flows from (used in) financing activities (2,347.27)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 152.73
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 152.73
Cash and cash equivalents cash flow statement at beginning of period 2,168.39
Cash and cash equivalents cash flow statement at end of period 2,321.12





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. Mittal & Associates Yes 31-05-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 20-09-2024
Amount Raised 41,000.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL Ratings Ltd.
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Funds to be incurred in the development of our ongoing project (Arkade NEST, Prachi CHSL and C- unit) (Funding Development Expenses) NA 25,000.00 0.00 25,000.00 0.00
2 Funding acquisition of yet-to-be identified land for real estate projects and General corporate purpose NA 13,106.50 13,007.50 13,007.50 0.00 During the quarter ended March 31, 2026, net proceeds have been revised from Rs 3,8106.5 Lakhs to Rs 3,8007.5 Lakhs, on account of actual issue expenses being higher than estimated as disclosed in the Prospectus, by Rs 99.00 Lakhs and the same has been adjusted with General corporate purposes cost.
3 Issue Expenses NA 2,893.50 2,992.50 2,992.50 0.00 During the quarter ended March 31, 2026, net proceeds have been revised from Rs 3,8106.5 Lakhs to Rs 3,8007.5 Lakhs, on account of actual issue expenses being higher than estimated as disclosed in the Prospectus, by Rs 99.00 Lakhs and the same has been adjusted with General corporate purposes cost.


Signatory Details

Name of signatory Mrs. Sheetal Solani
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 27-05-2026




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Arkade Developers Limited Amit Mangilal Jain Chairman & Managing Director and Promotor Remuneration 530.00 Remuneration is as per the Companies Act, 2013 340.00 0.00 0.00
2 Arkade Developers Limited Amit Mangilal Jain Chairman & Managing Director and Promotor Loan 200.00 The Audit Committee has approved the Limit 200.00 0.00 0.00
3 Arkade Developers Limited Amit Mangilal Jain Chairman & Managing Director and Promotor Any other transaction Repayment of loan taken 400.00 The Audit Committee has approved the Limit 394.61 0.00 0.00
4 Arkade Developers Limited Amit Mangilal Jain Chairman & Managing Director and Promotor Interest paid 15.00 The Audit Committee has approved the Limit 7.89 0.00 0.00
5 Arkade Developers Limited Amit Mangilal Jain Chairman & Managing Director and Promotor Any other transaction Rent Expenses 12.00 The Audit Committee has approved the Limit 9.00 0.00 0.00
6 Arkade Developers Limited The Sajjan Jain Support Trust Enterprises over which key management personnel is able to exercise significant influence Any other transaction Donation Paid 200.00 The Audit Committee has approved the Limit 113.41 0.00 0.00
7 Arkade Developers Limited Arkade Realty Subsidiary Any other transaction Share of profit / (loss) (20.00) The Audit Committee has approved the Limit (19.97) 0.00 0.00
8 Arkade Developers Limited Arkade Realty Subsidiary Any other transaction Capital Introduce 20.00 The Audit Committee has approved the Limit 5.33 0.00 0.05
9 Arkade Developers Limited Filmistan Private Limited Wholly Owned Subsidiary Any other transaction Studio Rental Income 1.00 The Audit Committee has approved the Limit 0.11 0.00 0.00
10 Arkade Developers Limited Assist 360 Facility Management Private Limited Wholly Owned Subsidiary Investment 1.00 The Audit Committee has approved the Limit 1.00 0.00 0.00
11 Arkade Developers Limited Assist 360 Facility Management Private Limited Wholly Owned Subsidiary Loan 500.00 The Audit Committee has approved the Limit 7.80 0.00 7.91 Loan 12.00 Repayment on Demand Unsecured The funds will be utilised for the day to day business activities of the Company
12 Arkade Developers Limited Assist 360 Facility Management Private Limited Wholly Owned Subsidiary Any other transaction Interest Income 60.00 The Audit Committee has approved the Limit 0.12 0.00 0.00
13 Arkade Developers Limited Bhoomi & Arkade Associates Associate Any other transaction Share of profit / (loss) 20.00 The Audit Committee has approved the Limit 0.89 0.00 0.00
14 Arkade Developers Limited Bhoomi & Arkade Associates Associate Any other transaction Capital Introduce 5.00 The Audit Committee has approved the Limit 1.70 0.00 0.00
15 Arkade Developers Limited Bhoomi & Arkade Associates Associate Any other transaction Capital Withdrawal 50.00 The Audit Committee has approved the Limit 35.70 0.00 24.13
16 Arkade Developers Limited Atul & Arkade Realty Associate Any other transaction Share of profit / (loss) 1.00 The Audit Committee has approved the Limit (0.03) 0.00 0.00
17 Arkade Developers Limited Atul & Arkade Realty Associate Any other transaction Capital Introduce 16.00 The Audit Committee has approved the Limit 15.97 0.00 1,826.14
Total value of transaction during the reporting period 1,113.53