Integrated Filing — IndAS



General information about company

Scrip Code 542231
NSE Symbol NILASPACES
MSEI Symbol NOTLISTED
ISIN INE00S901012
Name of company NILA SPACES 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 28-07-2026
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 Construction and Development of Building for Sale and Other Real Estate Activities
Start date and time of board meeting 03-08-2026   11:30:00
End date and time of board meeting 03-08-2026   13:05:00
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 4,666.85 4,666.85
Other income 323.35 323.35
Total income 4,990.20 4,990.20
2 Expenses
(a) Cost of materials consumed 2,044.73 2,044.73
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 349.36 349.36
(d) Employee benefit expense 76.64 76.64
(e) Finance costs 830.96 830.96
(f) Depreciation, depletion and amortisation expense 147.21 147.21
(f) Other Expenses
1 Other Expenses 391.44 391.44
Total other expenses 391.44 391.44
Total expenses 3,840.34 3,840.34
3 Total profit before exceptional items and tax 1,149.86 1,149.86
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,149.86 1,149.86
6 Tax expense
7 Current tax 252.67 252.67
8 Deferred tax 37.44 37.44
9 Total tax expenses 290.11 290.11
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 859.75 859.75
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 859.75 859.75
17 Other comprehensive income net of taxes (1.26) (1.26)
18 Total Comprehensive Income for the period 858.49 858.49
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 846.86 846.86
Total profit or loss, attributable to non-controlling interests 12.89 12.89
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 845.60 845.60
Total comprehensive income for the period attributable to owners of parent non-controlling interests 12.89 12.89
21 Details of equity share capital
Paid-up equity share capital 3,938.89 3,938.89
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 0.21 0.21
Diluted earnings (loss) per share from continuing operations 0.21 0.21
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 0.21 0.21
Diluted earnings (loss) per share from continuing and discontinued operations 0.21 0.21
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 These results has been prepared in accordance with the Ind AS notified under the Companies Indian Accounting Standard Rules 2015 as amended from time to time 2 The above Consolidated Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 03rd August 2026 The statutory auditors of the company have conducted limited review of these financial results in terms of Regulation 33 of SEBI Listing obligations and disclosure requirements Regulation 2015 and have issued limited review report of the same 3 The entire operations of the Company constitute a single segment ie Construction and Development of Building for sale and other Real Estate activities as per Ind AS 108 Operating Segments specified under Section 133 of the Companies Act 2013 4 The Figures of the March 31 2026 quarter are the balancing figures between audited figures in respect of full financial year upto March 31 2026 and unaudited published year to date figures upto December 31 2025 being the date of end of the third quarter of the financial year which were subjected to limited review 5 The company have one subsidiary company Nila Urban Living Private Limited and one associate company Megacity Cinemall Private Limited as on March 31 2026 Accordingly the company has prepared its Consolidated Financial Statement 6 Figures have been regrouped rearranged reclassified whenever necessary.



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 Items that will not be reclassified subsequently to profit or loss (1.69) (1.69)
Total Amount of items that will not be reclassified to profit and loss (1.69)
2 Income tax relating to items that will not be reclassified to profit or loss (0.43) (0.43)
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 (1.26) (1.26)