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 15-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Real Estate Development
Start date and time of board meeting 15-10-2026   17:00:00
End date and time of board meeting 15-10-2026   17:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 26,858.30 40,093.10
Other income 1,217.40 2,582.00
Total income 28,075.70 42,675.10
2 Expenses
(a) Cost of materials consumed 41,602.40 54,951.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (27,346.10) (33,996.60)
(d) Employee benefit expense 656.40 1,274.20
(e) Finance costs 50.70 101.90
(f) Depreciation, depletion and amortisation expense 60.20 96.30
(f) Other Expenses
1 Other Expenses 1,219.70 2,325.00
Total other expenses 1,219.70 2,325.00
Total expenses 16,243.30 24,751.80
3 Total profit before exceptional items and tax 11,832.40 17,923.30
4 Exceptional items 0.00 0.00
5 Total profit before tax 11,832.40 17,923.30
6 Tax expense
7 Current tax 3,016.60 4,599.10
8 Deferred tax (36.70) (100.50)
9 Total tax expenses 2,979.90 4,498.60
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 8,852.50 13,424.70
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 8,852.50 13,424.70
17 Other comprehensive income net of taxes (1.00) (3.20)
18 Total Comprehensive Income for the period 8,851.50 13,421.50
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,209.20 12,755.40
Total profit or loss, attributable to non-controlling interests 643.30 669.30
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (0.90) (3.10)
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.10) (0.10)
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 1.68 2.61
Diluted earnings (loss) per share from continuing operations 1.67 2.6
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 1.68 2.61
Diluted earnings (loss) per share from continuing and discontinued operations 1.67 2.6
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) Notes to consolidated financial results: 1The unaudited consolidated financial results of the Company and its subsidiaries for the quarter and half year ended September 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 October 15, 2026. The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results. 3 The Company has only one reportable operating segment i.e. Real Estate Development as monitored by the Chief Operational Decision Maker ('CODM') as defined under Ind AS 108 Operating Segments. Accordingly, the results for the current period are reported as single segment. 4 The Board of Directors at its meeting held on September 1, 2026 had recommended an interim dividend at 30% i.e. Re. 0.30/- (Thirty Paisa) per equity share having face value of Rs. 1/- per share on the equity shares for the financial year 2026-27 which waspaid during the quarter ended September 30,2026. The Board had noted that the Promoters and Promoter Group shareholders, comprising 81.87% of the total equity shares of the Company, had voluntarily waived off their right to receive dividend which has been duly accepted and approved by the Board. 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 790.80
Capital work-in-progress
Investment property
Goodwill 179.50
Other intangible assets 0.00
Intangible assets under development 32.40
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 2,056.90
Total of other non-current financial assets 2,056.90
Total non-current financial assets 2,056.90
Deferred tax assets (net) 288.50
Other non-current assets
Total of other non-current assets
Total non-current assets 3,348.10
2 Current assets
Inventories 1,16,387.30
Current financial asset
Current investments 0.00
Trade receivables, current 34,712.20
Cash and cash equivalents 53,800.00
Bank balance other than cash and cash equivalents 10,815.40
Loans, current 1,552.30
Other current financial assets
Total of other current financial assets 50,298.40
Total current financial assets 1,51,178.30
Current tax assets (net) 1,654.20
Other current assets
1 Other current assets 6,078.50
Total of other current assets 6,078.50
Total current assets 2,75,298.30
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 2,78,646.40
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,887.20
Other equity 1,98,620.40
Total equity attributable to owners of parent 2,03,507.60
Non controlling interest 1,430.00
Total equity 2,04,937.60
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,771.70
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Other non-current financial liabilities 2,135.00
Total of other non-current financial liabilities 2,135.00
Total non-current financial liabilities 4,906.70
Provisions, non-current 218.80
Deferred tax liabilities (net) 28.90
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 5,154.40
Current liabilities
Current financial liabilities
Borrowings, current 10,342.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 138.30
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 11,630.60
Total Trade payable 11,768.90
Other current financial liabilities
1 Lease Liabilities 19.10
2 Other current financial liabilities 14,046.30
Total of other current financial liabilities 14,065.40
Total current financial liabilities 36,176.30
Other current liabilities 30,745.20
1 Other current liabilities 30,745.20
Total of other current liabilities 30,745.20
Provisions, current 18.40
Current tax liabilities (Net) 1,614.50
Deferred government grants, Current
Total current liabilities 68,554.40
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 73,708.80
Total equity and liabilites 2,78,646.40
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Other current financial liabilities include amount of lease liabilities of Rs. 1.90 million and other current financial liabilities of Rs. 1404.63 million



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 Textual Information(2)



Text Block

Textual Information(2) The Company has only one reportable operating segment i.e. Real Estate Development as monitored by the Chief Operational Decision Maker ('CODM') as defined under Ind AS 108 Operating Segments. Accordingly, the results for the current period are reported as single segment.



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 (1.40) (4.30)
2 Income tax on the above 0.40 1.10
Total Amount of items that will not be reclassified to profit and loss (1.00) (3.20)
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 (1.00) (3.20)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 17,923.30
Adjustments for reconcile profit (loss)
Adjustments for finance costs 100.20
Adjustments for decrease (increase) in inventories (30,522.60)
Adjustments for decrease (increase) in trade receivables, current (1,777.60)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (22,023.20)
Adjustments for other financial assets, current (2,577.80)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 7,924.30
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 6,471.80
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 96.30
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 37.90
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 11,930.20
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 442.80
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (29,897.70)
Net cash flows from (used in) operations (11,974.40)
Dividends received 0.00
Interest paid 0.00
Interest received (2,233.80)
Income taxes paid (refund) 5,921.70
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (20,129.90)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 700.80
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 112.60
Cash receipts from repayment of advances and loans made to other parties 53.80
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 2,107.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,887.80)
Net cash flows from (used in) investing activities (539.50)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 40.00
Payments of lease liabilities 50.80
Dividends paid 295.20
Interest paid 20.50
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (8.30)
Net cash flows from (used in) financing activities (414.80)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (21,084.20)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (21,084.20)
Cash and cash equivalents cash flow statement at beginning of period 74,884.20
Cash and cash equivalents cash flow statement at end of period 53,800.00





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