Integrated Filing — IndAS

General information about company
Scrip Code	532848
NSE Symbol	DELTACORP
MSEI Symbol	NOTLISTED
ISIN	INE124G01033
Name of company	Delta Corp Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	22-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	22-Apr-2025   16:00:00
End date and time of board meeting	22-Apr-2025   19:20:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1826500000	7296300000
	Other income	140700000	570800000
	Total income	1967200000	7867100000
2	Expenses
(a)	Cost of materials consumed	153500000	644300000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	4700000	800000
(d)	Employee benefit expense	383800000	1447800000
(e)	Finance costs	11600000	55100000
(f)	Depreciation, depletion and amortisation expense	127800000	497800000
(f)	Other Expenses
1	License Fees & Registration Charges	303900000	1214000000
2	Other Expenditure	555300000	2118500000
	Total other expenses	859200000	3332500000
	Total expenses	1540600000	5978300000
3	Total profit before exceptional items and tax	426600000	1888800000
4	Exceptional items	2121400000	2132200000
5	Total profit before tax	2548000000	4021000000
6	Tax expense
7	Current tax	420300000	806800000
8	Deferred tax	307300000	33800000
9	Total tax expenses	727600000	840600000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1820400000	3180400000
12	Profit (loss) from discontinued operations before tax	-154900000	-649700000
13	Tax expense of discontinued operations	200000	34600000
14	Net profit (loss) from discontinued operation after tax	-155100000	-684300000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-19700000	-6200000
16	Total profit (loss) for period	1645600000	2489900000
17	Other comprehensive income net of taxes	-609100000	-766400000
18	Total Comprehensive Income for the period	1036500000	1723500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1645600000	2489900000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-609100000	-766400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	267800000	267800000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		26377800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.73	11.86
	Diluted earnings (loss) per share from continuing operations	6.73	11.86
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.58	-2.56
	Diluted earnings (loss) per share from discontinued operations	-0.58	-2.56
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	6.15	9.3
	Diluted earnings (loss) per share from continuing and discontinued operations	6.15	9.3
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	8519100000
	Capital work-in-progress	2786200000
	Investment property	0
	Goodwill	1287500000
	Other intangible assets	3200000
	Intangible assets under development	1800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	187400000
	Non-current financial assets
	Non-current investments	2712300000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	209000000
	Total non-current financial assets	2921300000
	Deferred tax assets (net)	394200000
	Other non-current assets	3955200000
	Total non-current assets	20055900000
2	Current assets
	Inventories	190700000
	Current financial asset
	Current investments	3770900000
	Trade receivables, current	53500000
	Cash and cash equivalents	893500000
	Bank balance other than cash and cash equivalents	13800000
	Loans, current	607400000
	Other current financial assets	133600000
	Total current financial assets	5472700000
	Current tax assets (net)	110600000
	Other current assets	1356500000
	Total current assets	7130500000
3	Non-current assets classified as held for sale	2435900000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	29622300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	267800000
	Other equity	26377800000
	Total equity attributable to owners of parent	26645600000
	Non controlling interest	0
	Total equity	26645600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	201400000
	Total non-current financial liabilities	201400000
	Provisions, non-current	7800000
	Deferred tax liabilities (net)	788200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	64600000
	Total non-current liabilities	1062000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	20200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	207500000
	Total Trade payable	227700000
	Other current financial liabilities	325500000
	Total current financial liabilities	553200000
	Other current liabilities	283400000
	Provisions, current	1062800000
	Current tax liabilities (Net)	15300000
	Deferred government grants, Current	0
	Total current liabilities	1914700000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	2976700000
	Total equity and liabilites	29622300000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Casino Gaming Division	1663900000	6786000000
2	Hospitality Division	167200000	531600000
	Total Segment Revenue	1831100000	7317600000
	Less: Inter segment revenue	4600000	4600000
	Revenue from operations	1826500000	7296300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Casino Gaming Division	274700000	1327100000
2	Hospitality Division	37000000	76400000
	Total Profit before tax	311700000	1403500000
	i. Finance cost	11600000	11600000
	ii. Other Unallocable Expenditure net off Unallocable income	-126500000	-126500000
	Profit before tax	426600000	1888800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Casino Gaming Division	10304700000	10304700000
2	Hospitality Division	10378300000	10378300000
	Total Segment Asset	20683000000	20683000000
	Un-allocable Assets	8939300000	8939300000
	Net Segment Asset	29622300000	29622300000
4	Segment Liabilities
	Segment Liabilities
1	Casino Gaming Division	1977900000	1977900000
2	Hospitality Division	170000000	170000000
	Total Segment Liabilities	2147900000	2147900000
	Un-allocable Liabilities	828800000	828800000
	Net Segment Liabilities	2976700000	2976700000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

Notes for Results of Q4 (for the Period from 01.01.2025 to 31.03.2025): n nSegment Revenue & Segment Results for discountined operation - nIn Segement Revenue, we have adjusted Inter Segment Revenue of Rs. (0.46) Crores from 183.11 Crores so net revenue from continuing operations is 182.65 crores but there is no extra raw in xbrl to add revenue from discontinued operations of Rs. 7.50 crores therefore total of net sales / segment revenue operations for quater 4 equals to 190.15 crores. Please refer above in pdf result copy. n nSegment Results for discountined operation - nIn Segement Results, in xbrl profit before tax shown for quater 4 of Rs. 42.66 Crores for continuing operation. but there no extra raw in xbrl to put figures of (15.49) crores loss of discountinued operations so after adjstment of loss of Rs. (15.49) crores net profit before tax and exception items equals to 27.17 crores. Please refer above in pdf result copy. n n nNotes for Result of twelve months (for the Period from 01.04.2024 to 31.03.2025): n nSegment Revenue & Segment Results for discountined operation - nIn Segement Revenue, we have adjusted Inter Segment Revenue of Rs. (2.13) Crores from 731.76 Crores so net revenue from continuing operations is 729.63 crores but there is no extra raw in xbrl to add revenue from discontinued operations of Rs. 23.16 crores therefore total of net sales / segment revenue operations for the year equals to 752.79 crores. Please refer above in pdf result copy. Please refer above in pdf result copy. n nSegment Results for discountined operation - nIn Segement Results, in xbrl profit before tax shown for the year of Rs. 188.88 Crores for continuing operation. but there no extra raw in xbrl to put figures of (64.97) crores loss od discountinued operations so after adjstment of loss of Rs. (64.97) crores net profit before tax and exception items equals to 123.91 crores. Please refer above in pdf result copy. n

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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 the defined benefit plans	8900000	-14900000
2	Equity Instrument Fair Value Through Other Comprehensive Income	-716000000	-845500000
3	Share of Other Comprehensive Income of Associate accounted for using equity method	0	500000
	Total Amount of items that will not be reclassified to profit and loss	-707100000	-859900000
2	Income tax relating to items that will not be reclassified to profit or loss	-100100000	-90900000
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	2100000	-2600000
5	Total Other comprehensive income	-609100000	-766400000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4021000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			60000000
	Adjustments for decrease (increase) in inventories			-4600000
	Adjustments for decrease (increase) in trade receivables, current			35200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			55100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			3200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-27300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-54300000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			554000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-86900000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-200000
	Adjustments for dividend income			42000000
	Adjustments for interest income			175600000
	Adjustments for share-based payments			78800000
	Adjustments for fair value losses (gains)			-2443700000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-649700000
	Other adjustments for non-cash items			4000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2694000000
	Net cash flows from (used in) operations			1327000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			833400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			493600000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			8400000
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			4553500000
	Other cash payments to acquire equity or debt instruments of other entities			2966400000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			1800000
	Proceeds from sales of property, plant and equipment			203000000
	Purchase of property, plant and equipment			2133300000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			272300000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			42000000
	Interest received			194300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-161900000
	Net cash flows from (used in) investing activities	10100000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			287700000
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			209000000
	Dividends paid			334700000
	Interest paid			6100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-57000000
	Net cash flows from (used in) financing activities			-894500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-390800000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			14800000
	Net increase (decrease) in cash and cash equivalents			-376000000
	Cash and cash equivalents cash flow statement at beginning of period			1269500000
	Cash and cash equivalents cash flow statement at end of period			893500000