Integrated Filing — IndAS



General information about company

Scrip Code 532880
NSE Symbol OMAXE
MSEI Symbol NOTLISTED
ISIN INE800H01010
Name of company OMAXE 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 27-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-10-2026
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
Start date and time of board meeting 27-10-2026   14:00:00
End date and time of board meeting 27-10-2026   15:40:00
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 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 01-07-2026 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 57,551.00 98,168.00
Other income 3,840.00 7,117.00
Total income 61,391.00 1,05,285.00
2 Expenses
(a) Cost of materials consumed 69,532.00 1,21,872.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (16,717.00) (31,808.00)
(d) Employee benefit expense 453.00 732.00
(e) Finance costs 3,660.00 6,368.00
(f) Depreciation, depletion and amortisation expense 931.00 1,719.00
(f) Other Expenses
1 Other expenses 4,243.00 6,600.00
Total other expenses 4,243.00 6,600.00
Total expenses 62,102.00 1,05,483.00
3 Total profit before exceptional items and tax (711.00) (198.00)
4 Exceptional items 0.00 0.00
5 Total profit before tax (711.00) (198.00)
6 Tax expense
7 Current tax 549.00 802.00
8 Deferred tax 1,298.00 1,428.00
9 Total tax expenses 1,847.00 2,230.00
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 (2,558.00) (2,428.00)
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 3.00 3.00
16 Total profit (loss) for period (2,555.00) (2,425.00)
17 Other comprehensive income net of taxes 120.00 95.00
18 Total Comprehensive Income for the period (2,435.00) (2,330.00)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 18,290.00 18,290.00
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 -1.37 -1.33
Diluted earnings (loss) per share from continuing operations -1.37 -1.33
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 -1.37 -1.33
Diluted earnings (loss) per share from continuing and discontinued operations -1.37 -1.33
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) The above results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27th October 2026. The financial results for the quarter and half year ended September 30 2026 have been limited reviewed by the Statutory Auditors of the Company and have expressed unmodified review report on these standalone and consolidated financial results. The standalone and consolidated financial results have been prepared in accordance with the principles and procedures of Indian Accounting Standards Ind AS as notified under the Companies Indian Accounting Standards Rules 2015 as specified in Section 133 of the Companies Act 2013. The consolidated financial results of the company include unaudited financial results of 144 group companies and two associate company which have been reported by their respective management. The unaudited financial results of one subsidiary company having Nil Income Profit Loss have not been consolidated being non material in nature. In line with the provisions of Ind AS 108 Operating Segments and on the basis of review of operations being done by the management of the company the operations of the group falls under real estate business which is considered to be the only reportable segment by the management. The Honble Securities Appellate Tribunal Mumbai vide its Order dated September 1 2026 dismissed the appeal filed by Omaxe Limited along with certain others against the SEBI Order dated July 30 2024. The Company has filed a review application before the Honble Tribunal. Based on the facts and circumstances the matter is not expected to have any material impact on the financial results or financial position of the Company. The Securities and Exchange Board of India SEBI vide its Order dated September 24 2026 Order has passed directions against Omaxe Limited and certain others in proceedings related to alleged non-compliance with the Minimum Public Shareholding requirements and connected matters. The Company is examining the Order and evaluating the available legal remedies in accordance with law. Based on the legal advice received the management believes the matter will not materially impact the Companys financial results or position. The standalone and consolidated financial results of the Company for the quarter and half year ended September 30 2026 are also available on the Companys Website www.omaxe.com and on the Website of BSE www.bseindia.com and NSE www.nseindia.com.



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 9,112.00
Capital work-in-progress
Investment property
Goodwill 7,632.00
Other intangible assets 3.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 5.00
Non-current financial assets
Non-current investments 1,862.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 12,084.00
Total of other non-current financial assets 12,084.00
Total non-current financial assets 13,946.00
Deferred tax assets (net) 80,202.00
Other non-current assets
1 Non-current tax assets (net) 20,942.00
2 Other non-current assets 592.00
Total of other non-current assets 21,534.00
Total non-current assets 1,32,434.00
2 Current assets
Inventories 12,70,798.00
Current financial asset
Current investments 0.00
Trade receivables, current 26,015.00
Cash and cash equivalents 47,914.00
Bank balance other than cash and cash equivalents 47,875.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 48,424.00
Total current financial assets 1,70,228.00
Current tax assets (net)
Other current assets
1 Other current assets 1,48,142.00
Total of other current assets 1,48,142.00
Total current assets 15,89,168.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 17,21,602.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 18,290.00
Other equity (1,10,771.00)
Total equity attributable to owners of parent (92,481.00)
Non controlling interest 892.00
Total equity (91,589.00)
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,06,198.00
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 19,026.00
Total Trade payable 19,026.00
Other non-current financial liabilities
1 Lease liabilities 1,793.00
2 Other financial liabilities 15,074.00
Total of other non-current financial liabilities 16,867.00
Total non-current financial liabilities 1,42,091.00
Provisions, non-current 3,012.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 1,651.00
Total of other non-current liabilities 1,651.00
Total non-current liabilities 1,46,754.00
Current liabilities
Current financial liabilities
Borrowings, current 18,715.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5,131.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,26,326.00
Total Trade payable 1,31,457.00
Other current financial liabilities
1 Lease liabilities 1,872.00
2 Other financial liabilities 1,09,220.00
Total of other current financial liabilities 1,11,092.00
Total current financial liabilities 2,61,264.00
Other current liabilities 14,04,069.00
1 Other current liabilities 14,04,069.00
Total of other current liabilities 14,04,069.00
Provisions, current 428.00
Current tax liabilities (Net) 676.00
Deferred government grants, Current
Total current liabilities 16,66,437.00
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 18,13,191.00
Total equity and liabilites 17,21,602.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) The above results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 27th October 2026. The financial results for the quarter and half year ended September 30 2026 have been limited reviewed by the Statutory Auditors of the Company and have expressed unmodified review report on these standalone and consolidated financial results. The standalone and consolidated financial results have been prepared in accordance with the principles and procedures of Indian Accounting Standards Ind AS as notified under the Companies Indian Accounting Standards Rules 2015 as specified in Section 133 of the Companies Act 2013. The consolidated financial results of the company include unaudited financial results of 144 group companies and two associate company which have been reported by their respective management. The unaudited financial results of one subsidiary company having Nil Income Profit Loss have not been consolidated being non material in nature. In line with the provisions of Ind AS 108 Operating Segments and on the basis of review of operations being done by the management of the company the operations of the group falls under real estate business which is considered to be the only reportable segment by the management. The Honble Securities Appellate Tribunal Mumbai vide its Order dated September 1 2026 dismissed the appeal filed by Omaxe Limited along with certain others against the SEBI Order dated July 30 2024. The Company has filed a review application before the Honble Tribunal. Based on the facts and circumstances the matter is not expected to have any material impact on the financial results or financial position of the Company. The Securities and Exchange Board of India SEBI vide its Order dated September 24 2026 Order has passed directions against Omaxe Limited and certain others in proceedings related to alleged non-compliance with the Minimum Public Shareholding requirements and connected matters. The Company is examining the Order and evaluating the available legal remedies in accordance with law. Based on the legal advice received the management believes the matter will not materially impact the Companys financial results or position. The standalone and consolidated financial results of the Company for the quarter and half year ended September 30 2026 are also available on the Companys Website www.omaxe.com and on the Website of BSE www.bseindia.com and NSE www.nseindia.com.



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



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 Items that will not be reclassified to statement of profit or loss 161.00 127.00
Total Amount of items that will not be reclassified to profit and loss 161.00 127.00
2 Income tax relating to items that will not be reclassified to profit or loss 41.00 32.00
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 120.00 95.00



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 (198.00)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6,368.00
Adjustments for decrease (increase) in inventories (9,073.00)
Adjustments for decrease (increase) in trade receivables, current 325.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (33,187.00)
Adjustments for decrease (increase) in other non-current assets 107.00
Adjustments for other financial assets, non-current 1,470.00
Adjustments for other financial assets, current 1,446.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (7,860.00)
Adjustments for increase (decrease) in trade payables, non-current (8,453.00)
Adjustments for increase (decrease) in other current liabilities 1,09,077.00
Adjustments for increase (decrease) in other non-current liabilities (111.00)
Adjustments for depreciation and amortisation expense 1,719.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 137.00
Adjustments for provisions, non-current 64.00
Adjustments for other financial liabilities, current (6,392.00)
Adjustments for other financial liabilities, non-current 1,347.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 5,067.00
Adjustments for share-based payments 0.00
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 (81.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 9.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 51,845.00
Net cash flows from (used in) operations 51,647.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (1,445.00)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 53,092.00
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 24.00
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 136.00
Purchase of property, plant and equipment 1,180.00
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 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
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 4,735.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (4,651.00)
Net cash flows from (used in) investing activities (984.00)
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 12,859.00
Repayments of borrowings 32,063.00
Payments of lease liabilities 1,646.00
Dividends paid 0.00
Interest paid 32,382.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (53,232.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,124.00)
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 (1,124.00)
Cash and cash equivalents cash flow statement at beginning of period 49,038.00
Cash and cash equivalents cash flow statement at end of period 47,914.00