Integrated Filing — IndAS
General information about company
| Scrip Code |
532832 |
| NSE Symbol |
EMBDL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE069I01010 |
| Name of company |
EMBASSY DEVELOPMENTS 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 |
10-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-08-2026 |
| 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 |
The Group's primary business segment is reflected based on principal business activities carried on by the Company. As per Indian Accounting Standard 108 as notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in Section 133 of the Companies Act, 2013, the Company operates in one reportable business segment i.e. real estate development and other real estate related services and is primarily operating in India and hence, considered as single geographical segment. |
| Start date and time of board meeting |
10-08-2026 16:00:00 |
| End date and time of board meeting |
10-08-2026 17:30:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
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 |
21,675.40 |
21,675.40 |
|
Other income |
2,452.70 |
2,452.70 |
|
Total income |
24,128.10 |
24,128.10 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
20,546.50 |
20,546.50 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
7,726.50 |
7,726.50 |
| (e) |
Finance costs |
11,856.80 |
11,856.80 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,298.20 |
1,298.20 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
6,468.10 |
6,468.10 |
|
Total other expenses |
6,468.10 |
6,468.10 |
|
Total expenses |
47,896.10 |
47,896.10 |
| 3 |
Total profit before exceptional items and tax |
(23,768.00) |
(23,768.00) |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
(23,768.00) |
(23,768.00) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
119.30 |
119.30 |
| 8 |
Deferred tax |
(90.40) |
(90.40) |
| 9 |
Total tax expenses |
28.90 |
28.90 |
| 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 |
(23,796.90) |
(23,796.90) |
| 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 |
356.70 |
356.70 |
| 16 |
Total profit (loss) for period |
(23,440.20) |
(23,440.20) |
| 17 |
Other comprehensive income net of taxes |
0.00 |
0.00 |
| 18 |
Total Comprehensive Income for the period |
(23,440.20) |
(23,440.20) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(23,429.40) |
(23,429.40) |
|
Total profit or loss, attributable to non-controlling interests |
(10.70) |
(10.70) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(23,429.40) |
(23,429.40) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(10.70) |
(10.70) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
27,800.70 |
27,800.70 |
|
Face value of equity share capital |
2 |
2 |
| 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 |
-1.69 |
-1.69 |
|
Diluted earnings (loss) per share from continuing operations |
-1.69 |
-1.69 |
| 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 |
-1.69 |
-1.69 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-1.69 |
-1.69 |
| 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) |
Please refer pdf notes |
Remarks
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 |
|
|
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 |
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 |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
0.00 |
0.00 |