Integrated Filing — IndAS

General information about company
Scrip Code	543287
NSE Symbol	LODHA
MSEI Symbol	NOTLISTED
ISIN	INE670K01029
Name of company	Macrotech Developers 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	18-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	18-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	Single segment
Description of single segment	The Company is engaged in the business of real estate
Start date and time of board meeting	18-Apr-2025   18:45:00
End date and time of board meeting	18-Apr-2025   20:00:00
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	42243000000	137795000000
	Other income	1960000000	3903000000
	Total income	44203000000	141698000000
2	Expenses
(a)	Cost of materials consumed	25672000000	82496000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1316000000	5433000000
(e)	Finance costs	1517000000	5495000000
(f)	Depreciation, depletion and amortisation expense	778000000	2719000000
(f)	Other Expenses
1	Other Expenses	3048000000	9986000000
	Total other expenses	3048000000	9986000000
	Total expenses	32331000000	106129000000
3	Total profit before exceptional items and tax	11872000000	35569000000
4	Exceptional items	0	0
5	Total profit before tax	11872000000	35569000000
6	Tax expense
7	Current tax	2371000000	7055000000
8	Deferred tax	266000000	834000000
9	Total tax expenses	2637000000	7889000000
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	9235000000	27680000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-7000000	-14000000
16	Total profit (loss) for period	9228000000	27666000000
17	Other comprehensive income net of taxes	-3000000	-25000000
18	Total Comprehensive Income for the period	9225000000	27641000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	9217000000	27643000000
	Total profit or loss, attributable to non-controlling interests	11000000	11000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-3000000	-25000000
	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	9976000000	9976000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		187409000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	9.26	27.76
	Diluted earnings (loss) per share from continuing operations	9.22	27.67
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	9.26	27.76
	Diluted earnings (loss) per share from continuing and discontinued operations	9.22	27.67
24	Debt equity ratio	0.0036	0.0036
25	Debt service coverage ratio	0.0153	0.0196
26	Interest service coverage ratio	0.0423	0.0351
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	6170000000
	Capital work-in-progress	0
	Investment property	4019000000
	Goodwill	3399000000
	Other intangible assets	126000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1379000000
	Non-current financial assets
	Non-current investments	3551000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	5937000000
	Total non-current financial assets	9488000000
	Deferred tax assets (net)	2434000000
	Other non-current assets	1936000000
	Total non-current assets	28951000000
2	Current assets
	Inventories	364759000000
	Current financial asset
	Current investments	7570000000
	Trade receivables, current	7763000000
	Cash and cash equivalents	9336000000
	Bank balance other than cash and cash equivalents	8079000000
	Loans, current	18427000000
	Other current financial assets	40458000000
	Total current financial assets	91633000000
	Current tax assets (net)	0
	Other current assets	13063000000
	Total current assets	469455000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	498406000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	9976000000
	Other equity	191802000000
	Total equity attributable to owners of parent	201778000000
	Non controlling interest	670000000
	Total equity	202448000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	12163000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	440000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	851000000
	Total Trade payable	1291000000
	Other non-current financial liabilities	740000000
	Total non-current financial liabilities	14194000000
	Provisions, non-current	311000000
	Deferred tax liabilities (net)	3294000000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	17799000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	58641000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2215000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	27150000000
	Total Trade payable	29365000000
	Other current financial liabilities	57187000000
	Total current financial liabilities	145193000000
	Other current liabilities	132789000000
	Provisions, current	104000000
	Current tax liabilities (Net)	73000000
	Deferred government grants, Current
	Total current liabilities	278159000000
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	295958000000
	Total equity and liabilites	498406000000
	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)
	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
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	Amount of items that will not be reclassified to profit and loss	-5000000	-34000000
	Total Amount of items that will not be reclassified to profit and loss	-5000000	-34000000
2	Income tax relating to items that will not be reclassified to profit or loss	-2000000	-9000000
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be reclassified to profit and loss	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-3000000	-25000000

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			35569000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7072000000
	Adjustments for decrease (increase) in inventories			-13263000000
	Adjustments for decrease (increase) in trade receivables, current			-9749000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2356000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2719000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-187000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			6000000
	Adjustments for dividend income			0
	Adjustments for interest income			1244000000
	Adjustments for share-based payments			735000000
	Adjustments for fair value losses (gains)			-749000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1470000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			1000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-13773000000
	Net cash flows from (used in) operations			21796000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6140000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			15656000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	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			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			4742000000
	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			2517000000
	Cash advances and loans made to other parties			6964000000
	Cash receipts from repayment of advances and loans made to other parties			0
	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			0
	Interest received			1235000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			12084000000
	Net cash flows from (used in) investing activities	-904000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			812000000
	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			12000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			37950000000
	Repayments of borrowings			54151000000
	Payments of lease liabilities			66000000
	Dividends paid			2239000000
	Interest paid			7375000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-25057000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-10305000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-10305000000
	Cash and cash equivalents cash flow statement at beginning of period			19641000000
	Cash and cash equivalents cash flow statement at end of period			9336000000