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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 03-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
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 Single segment
Description of single segment Real Estate Development
Start date and time of board meeting 03-08-2026   09:50:00
End date and time of board meeting 03-08-2026   10:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 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 13,234.80 13,234.80
Other income 1,364.60 1,364.60
Total income 14,599.40 14,599.40
2 Expenses
(a) Cost of materials consumed 13,348.60 13,348.60
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,650.50) (6,650.50)
(d) Employee benefit expense 617.80 617.80
(e) Finance costs 51.20 51.20
(f) Depreciation, depletion and amortisation expense 36.10 36.10
(f) Other Expenses
1 Other Expenses 1,105.30 1,105.30
Total other expenses 1,105.30 1,105.30
Total expenses 8,508.50 8,508.50
3 Total profit before exceptional items and tax 6,090.90 6,090.90
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,090.90 6,090.90
6 Tax expense
7 Current tax 1,582.50 1,582.50
8 Deferred tax (63.80) (63.80)
9 Total tax expenses 1,518.70 1,518.70
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 4,572.20 4,572.20
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 4,572.20 4,572.20
17 Other comprehensive income net of taxes (2.20) (2.20)
18 Total Comprehensive Income for the period 4,570.00 4,570.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,546.20 4,546.20
Total profit or loss, attributable to non-controlling interests 26.00 26.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,544.00 4,544.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 26.00 26.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.93 0.93
Diluted earnings (loss) per share from continuing operations 0.93 0.93
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 0.93 0.93
Diluted earnings (loss) per share from continuing and discontinued operations 0.93 0.93
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 unaudited consolidated financial results of the Company for the quarter ended June 30, 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 August 3, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results. 3. 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. 4. Sri Lotus Developers Employee Stock Option Scheme 2024 ('ESOP Scheme - 2024/Scheme') - Under this Scheme, Company has granted 48,92,722 stock options ('Options') to eligible employees of the Company and its subsidiaries w.e.f. April 1, 2026 at an exercise price of Rs. 75 per share. These options shall vest starting from the end of year one till end of four years from the date of the grant as per defined proportion. These options are exercisable within a period of 5 (Five) years from the date of vesting of the respective Options and each Option is convertible into one fully paid-up equity share having face value of Re. 1/- each. 5. Previous period/year’s figures have been regrouped / reclassified wherever necessary to correspond with the current period classification/ disclosures. 6. 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


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)
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 01-04-2026 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
1 Remeasurements of post employment benefit obligations (2.90) (2.90)
2 Income tax on the above 0.70 0.70
Total Amount of items that will not be reclassified to profit and loss (2.20)
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 (2.20) (2.20)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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