Integrated Filing — IndAS



General information about company

Scrip Code 533218
NSE Symbol EMAMIREAL
MSEI Symbol NOTLISTED
ISIN INE778K01012
Name of company EMAMI 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 Real Estate Activities
Start date and time of board meeting 13-08-2026   12:00:00
End date and time of board meeting 13-08-2026   14:00:00
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 566.53 566.53
Other income 399.96 399.96
Total income 966.49 966.49
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 6.48 6.48
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,670.68) (4,670.68)
(d) Employee benefit expense 691.11 691.11
(e) Finance costs 2,169.24 2,169.24
(f) Depreciation, depletion and amortisation expense 47.93 47.93
(f) Other Expenses
1 Project Expenses 4,802.92 4,802.92
2 Other Expenses 165.43 165.43
Total other expenses 4,968.35 4,968.35
Total expenses 3,212.43 3,212.43
3 Total profit before exceptional items and tax (2,245.94) (2,245.94)
4 Exceptional items 0.00 0.00
5 Total profit before tax (2,245.94) (2,245.94)
6 Tax expense
7 Current tax 0.11 0.11
8 Deferred tax (568.28) (568.28)
9 Total tax expenses (568.17) (568.17)
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 (1,677.77) (1,677.77)
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 (3.98) (3.98)
16 Total profit (loss) for period (1,681.75) (1,681.75)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (1,681.75) (1,681.75)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (1,681.75) (1,681.75)
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,040.68 1,040.68
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 -3.27 -3.27
Diluted earnings (loss) per share from continuing operations -3.27 -3.27
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 -3.27 -3.27
Diluted earnings (loss) per share from continuing and discontinued operations -3.27 -3.27
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) (a) The above Standalone and Consolidated Financial Results of the Company for the quarter ended 30th June,2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 13th August,2026. The Statutory Auditors of the Company have reviewed these results as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. (b) Other expenses for the quarter ended 30th June,2026, is not comparable with the previous quarters as the previous quarters included provisions for doubtful debts of Rs. 3254.34 Lakhs & Rs. 3506.18 Lakhs for the quarter ended 31st March,2026 and 30th June,2025 respectively. (c) On 8th April, 2026, the Company has allotted 82,00,000 equity shares of face value Rs. 2/- each at a premium of Rs. 126.50/- by conversion of 82,00,000 Convertible Warrants, which were allotted on 16th April, 2025 by way of conversion of Unsecured Loans. Consequent upon such allotment, the issued, subscribed and paid-up equity share capital of the Company stands at Rs. 1,040.68 Lakhs divided into 5,20,33,889 equity shares of Rs. 2/- each. (d) The Company operates in a single business segment i.e. Real Estate Development. (e) These Financial Results are available on the Company's website at http://www.emamirealty.com. (f) Figures of the previous periods have been regrouped/ recasted, wherever 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
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
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





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 Agrawal Tondon & Co. Yes 30-04-2027