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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 17-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 17-07-2026   13:30:00
End date and time of board meeting 17-07-2026   15:19:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,30,089.00 1,30,089.00
Other income 6,080.00 6,080.00
Total income 1,36,169.00 1,36,169.00
2 Expenses
(a) Cost of materials consumed 94,292.00 94,292.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (47,357.00) (47,357.00)
(d) Employee benefit expense 4,125.00 4,125.00
(e) Finance costs 5,243.00 5,243.00
(f) Depreciation, depletion and amortisation expense 3,499.00 3,499.00
(f) Other Expenses
1 Other Expenses 5,615.00 5,615.00
Total other expenses 5,615.00 5,615.00
Total expenses 65,417.00 65,417.00
3 Total profit before exceptional items and tax 70,752.00 70,752.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 70,752.00 70,752.00
6 Tax expense
7 Current tax 15,361.00 15,361.00
8 Deferred tax 1,452.00 1,452.00
9 Total tax expenses 16,813.00 16,813.00
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 53,939.00 53,939.00
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 412.00 412.00
16 Total profit (loss) for period 54,351.00 54,351.00
17 Other comprehensive income net of taxes 120.00 120.00
18 Total Comprehensive Income for the period 54,471.00 54,471.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 14.95 14.95
Diluted earnings (loss) per share from continuing operations 14.95 14.95
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 14.95 14.95
Diluted earnings (loss) per share from continuing and discontinued operations 14.95 14.95
24 Debt equity ratio 0.1500 0.1500
25 Debt service coverage ratio 1.6100 1.6100
26 Interest service coverage ratio 11.3200 11.3200
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The Unaudited Consolidated Financial Results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on July 17, 2026 and have been subjected to Limited Review by the Statutory Auditors of the Company. 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 for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of full financial year and unaudited published year to date figures up to the third quarter of the said 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 July 17, 2026 the Board of Directors of the Holding Company declared interim dividend of Rs.2 per equity share (20% of face value of equity share) for the financial year 2026-2027. 5. 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 June 30, 2026 as per the terms of offer document and the Debenture Trust Deed. 6. The Resolution Plan submitted by the consortium of Oberoi Realty Limited and others in the Corporate Insolvency Resolution Process (CIRP) of Hotel Horizon Private Limited (“HHPL”), as approved by the Hon’ble National Company Law Tribunal (NCLT) vide its order dated January 29, 2026, was implemented by the consortium on May 7, 2026. Pursuant to the above, Oberoi Realty Limited holds 49.999% shareholding in HHPL, represented by 49,999 equity shares of Rs.100 each at par value, and has also infused an amount of Rs.45,950 lakh as unsecured loan in HHPL. 7. During the quarter, the Nomination and Remuneration Committee of the Board of Directors of the Holding Company approved the grant of 18,38,837 employee stock options to eligible employees under the “Oberoi Realty Employee Stock Option Scheme, 2025”, with the exercise price of Rs.1,650 per option. Out of which 18,29,694 options granted during the quarter. The said options shall vest in a staggered manner over a period of seven year with an exercise period of 4 year from the date of respective vesting. In accordance with Ind AS 102 – Share-based Payment, the Group has recognised an employee stock option expense of Rs.505 lakh for the quarter. The expense has been recognised over the vesting period and included under Employee benefits expenses, with a corresponding credit to the Share-based Payment Reserve. 8. During the quarter, Centerstage Realty Private Limited (CRPL) was incorporated as a wholly owned subsidiary of Oberoi Realty Limited on June 2, 2026, with paid up capital of Rs.1 Lakh. Further, on June 9, 2026 Oberoi Realty Limited subscribed to Rs.26,850 lakh of equity share capital of CRPL at par value. 9. During the quarter ended June 30, 2026, the Holding Company, in exercise of the option available to it under the terms of the Issue, had redeemed the balance amount of Rs.8,300 lakh from Series 1 NCDs (ISIN: INE093I07066) and Rs.8,500 lakh from Series 2 NCDs (ISIN: INE093I07074). 10. 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 11. The standalone financial results for the quarter June 30, 2026 are summarised below and detailed financial results are available on the Company’s website www.oberoirealty.com and have been submitted to the BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com), where the equity shares of the Company are listed. (Rs. in lakh) Particulars Quarter ended Year ended 30/06/2026 31/03/2026 30/06/2025 31/03/2026 Unaudited Audited (Refer note 2) Unaudited Audited Total revenue (including other income) 1,16,848 1,48,435 86,084 5,20,258 Profit before tax 64,151 77,412 39,559 2,58,670 Profit after tax 50,763 56,969 30,884 1,96,837



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 1,25,402.00 1,25,402.00
2 Hospitality 4,687.00 4,687.00
Total Segment Revenue 1,30,089.00 1,30,089.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,30,089.00 1,30,089.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate 73,120.00 73,120.00
2 Hospitality 1,698.00 1,698.00
Total Profit before tax 74,818.00 74,818.00
i. Finance cost 5,243.00 5,243.00
ii. Other Unallocable Expenditure net off Unallocable income (1,177.00) (1,177.00)
Profit before tax 70,752.00 70,752.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate 22,20,432.00 22,20,432.00
2 Hospitality 1,90,379.00 1,90,379.00
Total Segment Asset 24,10,811.00 24,10,811.00
Un-allocable Assets 1,71,104.00 1,71,104.00
Net Segment Asset 25,81,915.00 25,81,915.00
4 Segment Liabilities
Segment Liabilities
1 Real Estate 7,14,191.00 7,14,191.00
2 Hospitality 15,376.00 15,376.00
Total Segment Liabilities 7,29,567.00 7,29,567.00
Un-allocable Liabilities 12,480.00 12,480.00
Net Segment Liabilities 7,42,047.00 7,42,047.00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 (120.00) (120.00)
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 0.00 0.00
5 Total Other comprehensive income 120.00 120.00