Integrated Filing — IndAS



General information about company

Scrip Code 539301
NSE Symbol ARVSMART
MSEI Symbol NOTLISTED
ISIN INE034S01021
Name of company Arvind SmartSpaces 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 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-07-2026
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 07-08-2026   12:15:00
End date and time of board meeting 07-08-2026   13:25:00
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 31,763.45 31,763.45
Other income 439.40 439.40
Total income 32,202.85 32,202.85
2 Expenses
(a) Cost of materials consumed 1,233.36 1,233.36
(b) Purchases of stock-in-trade 42,914.79 42,914.79
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (36,796.67) (36,796.67)
(d) Employee benefit expense 3,227.64 3,227.64
(e) Finance costs 2,213.32 2,213.32
(f) Depreciation, depletion and amortisation expense 477.19 477.19
(f) Other Expenses
1 Other Expenses 5,542.81 5,542.81
Total other expenses 5,542.81 5,542.81
Total expenses 18,812.44 18,812.44
3 Total profit before exceptional items and tax 13,390.41 13,390.41
4 Exceptional items 0.00 0.00
5 Total profit before tax 13,390.41 13,390.41
6 Tax expense
7 Current tax 3,122.88 3,122.88
8 Deferred tax 528.58 528.58
9 Total tax expenses 3,651.46 3,651.46
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 9,738.95 9,738.95
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 0.17 0.17
16 Total profit (loss) for period 9,739.12 9,739.12
17 Other comprehensive income net of taxes 27.83 27.83
18 Total Comprehensive Income for the period 9,766.95 9,766.95
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 9,900.75 9,900.75
Total profit or loss, attributable to non-controlling interests (161.63) (161.63)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 9,928.58 9,928.58
Total comprehensive income for the period attributable to owners of parent non-controlling interests (161.63) (161.63)
21 Details of equity share capital
Paid-up equity share capital 4,586.70 4,586.70
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 21.8 21.8
Diluted earnings (loss) per share from continuing operations 21.72 21.72
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 21.8 21.8
Diluted earnings (loss) per share from continuing and discontinued operations 21.72 21.72
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 unaudited consolidated financial results of Arvind SmartSpaces (Holding Company), its subsidiaries (Holding company and Subsidiaries together referred as Group) and joint ventures for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on August 7, 2026. The consolidated financial results are prepared in accordance with the Indian Accounting Standard (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. 2) The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures upto December 31, 2025 respectively which were subjected to limited review. 3) The Group's business falls within single business segment of developing of commercial and residential units. Hence, disclosures under Ind AS 108- Operating Segments are not reported separately. 4) During the quarter ended 30 June 2026, the Group, through its subsidiary, Arvind Skyline Pvt. Ltd., has entered into Share purchase and Shareholders’ agreements with individual shareholders of Oxford Navrang Realtors Pvt. Ltd (ONRPL), whereby it has acquired 49% equity shares of ONRPL. Basis such agreements, the Group has de-facto control over the operations of ONRPL and hence, it has been considered as subsidiary under Ind AS 110, and the acquisition has been accounted for as an asset acquisition. 5) The financial results for the quarter ended June 30, 2026 can be viewed on the Company's website 'www.arvindsmartspaces.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. 6) Previous period figures have been regrouped and reclassified where necessary to conform to current period’s classification.



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 to profit and loss in subsequent periods 37.19 37.19
Total Amount of items that will not be reclassified to profit and loss 37.19
2 Income tax relating to items that will not be reclassified to profit or loss 9.36 9.36
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 27.83 27.83