| Textual Information(1) |
NOTES 1. The Standalone financial results were reviewed by the Audit Committee on July 20, 2026 and were thereafter approved by the Board at its meeting held on July 20, 2026. 2. As per Ind AS 108 – Operating Segment, segment information has been provided in the Consolidated Financial Statements. 3. The Company had issued 4,29,44,533 equity shares of face value of INR 5/- each on rights basis (Rights Equity Shares). In accordance with the terms of issue, INR 20/- (including a premium of INR 18.75 per share), being 25% of the Issue Price per Rights Equity Share, was received from the concerned allottees on application and shares were allotted. The Company made the First Call of INR 30/- per Rights Equity Share (including a premium of INR 28.13 per share) in March 2024. The Company made the Second and Final Call of INR 30/- per Rights Equity Share (including a premium of INR 28.12 per share) in March 2025, along with a reminder for the unpaid First Call. During the year ended March 31, 2026, the Company received INR 12,772 lakhs (including premium of INR 11,971 lakhs) on account of 4,25,71,789 shares against the Second and Final Call money. The Company also received INR 678 lakhs (including premium of INR 635 lakhs) on account of 22,58,944 shares against the First Call money. These 4,25,71,789 shares were fully paid as on March 31, 2026. The Company further received INR 14 lakhs from the Rights Issue, and the corporate action for allotment of shares against the same was under process as on March 31, 2026. During the quarter ended June 30, 2026, the Company received INR 3 lakhs against the Second and Final Call money. The Company completed the corporate action for the call monies received and 30,047 shares were issued as fully paid. Accordingly, a total of 4,26,01,836 shares were fully paid as on June 30, 2026. The balance 3,42,697 shares, which were not fully paid due to unpaid call money, were not available for trading. The unpaid calls comprised: (i) Both the First and Second Calls – INR 161 lakhs (including premium of INR 151 lakhs) for 2,67,565 shares at INR 60/- per share; and (ii) Only the Second Call – INR 23 lakhs (including premium of INR 21 lakhs) for 75,132 shares at INR 30/- per share. During the quarter ended June 30, 2026, the Company received INR 2 lakhs as interest for delayed payment of call money, which has been considered as Other Income in the Consolidated Statement of Profit and Loss. 4. The Board of Directors of the Company, at its meeting held on 16th July, 2026, considered and approved the Share Acquisition Agreement for the acquisition of 100% equity stake in Locon Solutions Private Limited, owner of Housing.com, through an all-equity share swap transaction from REA India Pte. Limited, Singapore (REA). The transaction is subject to requisite approvals from regulatory/statutory authorities and shareholders of the Company and is expected to be completed before September 30, 2026. 5. The Board of Directors of the Company, at its meeting held on 16th July, 2026, considered and approved the issuance of 51,00,000 Fully Convertible Warrants (Warrants) to Aurum RealEstate Developers Limited, Promoter and an existing shareholder of the Company, on a preferential basis, with each Warrant carrying a right exercisable by the Warrant Allottee to subscribe to one (1) equity share per Warrant for cash consideration. 6. Discontinued Operations The Board of Directors of the Company, at its meeting held on March 12, 2026, approved the sale of buildings owned by the Company at Navi Mumbai for a consideration of approximately INR 11,200 lakhs. During the quarter ended June 30, 2026, the Company completed the sale transaction for INR 11,200 lakhs. The buildings generated rental income, and the financial performance from their operations is presented under the Rental Segment. As required by Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations, the financial performance of the buildings and the related assets and liabilities have been presented separately in these financial statements for the quarter ended June 30, 2026, as well as for the comparative period/year. The Company, during the quarter and year ended March 31, 2026, transferred possession of a floor in the buildings to the buyer and consequently recognised a gain of INR 1,772 lakhs attributable to the floor as Other Income from Discontinued Operations. During the quarter ended June 30, 2026, the balance gain of INR 5,235 lakhs has been recognised as Other Income from Discontinued Operations, and the sale transaction stands concluded.7 On March 06, 2026, two wholly owned subsidiaries of the Company viz. Aurum Softwares and Solutions Private Limited (ASSL) and Liv Real Solutions Private Limited (LIV) have filed a Scheme of Arrangement with the Regional Director II, Western Region (Mumbai), having Appointed Date of April 01, 2025, wherein ASSL will be merged into LIV. The confirmation order of the scheme of merger between the two subsidiaries has been received from the Regional Director II, Western Region (Mumbai) on May 15, 2026, and the effect of the order is given with effect from April 01, 2025. There is no financial impact on the results and balances of the consolidated financial statements for the quarter ended June 30, 2026 and comparative periods. 8 The Board of Directors of the Company, at its meeting held on July 23, 2025, approved the acquisition of up to 100% share capital of PropTiger Marketing Services Private Limited (PropTiger) from REA India Pte. Ltd., Singapore (REA India) through an all-stock equity swap by issuance of 42,42,537 fully paid-up equity shares (face value INR 5/-) of the Company on a preferential basis (Preferential Issue) for a consideration of INR 8,645 lakhs to REA India. The Company acquired control over PropTiger with effect from September 25, 2025 and, as required under Ind AS 110, PropTiger has been consolidated as a subsidiary of the Company. The assets and liabilities have been recorded at fair values based on the purchase price allocation done by an independent valuer. The Company, in its consolidated financial statements, has recorded the fair values of assets, liabilities and resultant goodwill and intangible assets as per Ind AS 103. During the previous year ended March 31, 2026, the Company recorded INR 212 lakhs and INR 8,433 lakhs in share capital and securities premium, respectively, on issue of equity shares to REA India. 9 The Company was holding 49.13% of the equity share capital of Integrow Asset Management Private Limited (Integrow) and, by virtue of its right to exercise majority control on the Board of Integrow, consolidated its financial results as a subsidiary in accordance with Ind AS 110. However, considering a prospective restructuring of the equity of Integrow, the Company, with effect from July 1, 2025, has kept the right to exercise majority control in the Board of Integrow in abeyance until March 31, 2027. Accordingly, in the consolidated financial statements of the Company, Integrow has been treated as a subsidiary for the quarter ended June 30, 2025 and as an investment in associate from July 1, 2025. As approved by the Board of Directors of the Company at its meeting held on October 16, 2025, the Company, during the year ended March 31, 2026, sold 0.97% of its holding in Integrow for a consideration of INR 66 lakhs and recognised a profit of INR 42 lakhs, which has been shown under Other Income. As on March 31, 2026, the Company holds 48.16% of the equity share capital of Integrow. 10 The Company, in FY 2023-24, incorporated a subsidiary in Dubai, UAE, namely NestAway PropTech MENA Real Estate LLC (formerly known as Aurum PropTech MENA LLC). During the previous year ended March 31, 2026, the Company invested INR 546 lakhs as equity capital in the subsidiary. 11 The Board of Directors of the Company, at its meeting held on October 16, 2025, approved the purchase of 3,826 equity shares of K2V2 for a consideration of INR 634 lakhs. During the previous year ended March 31, 2026, the Company completed the acquisition of the shares and increased its holding in K2V2 to 90.14%. 12 The Company is developing new products whose feasibility has been established, enhancing and increasing the functionality of existing technology/software with a clear objective of deriving future economic benefit from the same. During the quarter ended June 30, 2026, the Company has capitalised INR 53 lakhs, mainly on account of costs incurred on its own product team and management team directly involved in the development of intangibles. 13 During the quarter ended June 30, 2026, the Company has recognised a deferred tax asset of INR 71 lakhs. 14 On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Labour Codes), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things, introduce changes, including a uniform definition of wages. The Company has assessed that there is no material financial implication of these changes to the Company. The Company continues to monitor developments pertaining to the Labour Codes and will evaluate the impact, if any, on the measurement of liability pertaining to employee benefits. 15 Items that will not be reclassified to profit or loss represent remeasurement of defined benefit obligation. Items that will be reclassified to profit or loss represent exchange differences on translation of foreign operations. 16 The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the limited reviewed year-to-date figures up to the quarter ended December 31, 2025. 17 0 denotes an amount less than INR 0.5 lakhs. 18 Previous period's/year's figures have been regrouped and reclassified wherever necessary. |