Integrated Filing — IndAS

General information about company
Scrip Code	539289
NSE Symbol	AURUM
MSEI Symbol	NOTLISTED
ISIN	INE898S01029
Name of company	AURUM PROPTECH 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	25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-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	25-Apr-2025   11:30:00
End date and time of board meeting	25-Apr-2025   16:35:00
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	704100000	2638400000
	Other income	76300000	211400000
	Total income	780400000	2849800000
2	Expenses
(a)	Cost of materials consumed	0	0
(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	200500000	786000000
(e)	Finance costs	93100000	292300000
(f)	Depreciation, depletion and amortisation expense	229400000	823600000
(f)	Other Expenses
1	Other Expenses	347400000	1392600000
	Total other expenses	347400000	1392600000
	Total expenses	870400000	3294500000
3	Total profit before exceptional items and tax	-90000000	-444700000
4	Exceptional items	0	0
5	Total profit before tax	-90000000	-444700000
6	Tax expense
7	Current tax	7300000	19500000
8	Deferred tax	1400000	-51900000
9	Total tax expenses	8700000	-32400000
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	-98700000	-412300000
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	0	0
16	Total profit (loss) for period	-98700000	-412300000
17	Other comprehensive income net of taxes	-1000000	-2900000
18	Total Comprehensive Income for the period	-99700000	-415200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-72000000	-333700000
	Total profit or loss, attributable to non-controlling interests	-26700000	-26700000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-1900000	-2500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	900000	-400000
21	Details of equity share capital
	Paid-up equity share capital	275600000	275600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		2467900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.33	-6.16
	Diluted earnings (loss) per share from continuing operations	-1.33	-6.16
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	-1.33	-6.16
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.33	-6.16
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	341200000
	Capital work-in-progress
	Investment property
	Goodwill	1742500000
	Other intangible assets	605200000
	Intangible assets under development	117800000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	70200000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	370800000
	Total non-current financial assets	441000000
	Deferred tax assets (net)	287300000
	Other non-current assets	1872300000
	Total non-current assets	5407300000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	426700000
	Trade receivables, current	289900000
	Cash and cash equivalents	96500000
	Bank balance other than cash and cash equivalents	155400000
	Loans, current	23400000
	Other current financial assets	75900000
	Total current financial assets	1067800000
	Current tax assets (net)	11400000
	Other current assets	258600000
	Total current assets	1337800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6745100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	275600000
	Other equity	2467900000
	Total equity attributable to owners of parent	2743500000
	Non controlling interest	101200000
	Total equity	2844700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	760500000
	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	23400000
	Total non-current financial liabilities	783900000
	Provisions, non-current	50500000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	1280500000
	Total non-current liabilities	2114900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	49600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	10400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	314600000
	Total Trade payable	325000000
	Other current financial liabilities	651600000
	Total current financial liabilities	1026200000
	Other current liabilities	741500000
	Provisions, current	9800000
	Current tax liabilities (Net)	8000000
	Deferred government grants, Current
	Total current liabilities	1785500000
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	3900400000
	Total equity and liabilites	6745100000
	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	Rental	450500000	1686200000
2	Distribution	211900000	792800000
3	Capital	41700000	159400000
	Total Segment Revenue	704100000	2638400000
	Less: Inter segment revenue
	Revenue from operations	704100000	2638400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Rental	-55300000	-145400000
2	Distribution	58900000	110100000
3	Capital	-16600000	-73900000
	Total Profit before tax	-13000000	-109200000
	i. Finance cost	93100000	93100000
	ii. Other Unallocable Expenditure net off Unallocable income	-16100000	-16100000
	Profit before tax	-90000000	-444700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Rental	4404400000	4404400000
2	Distribution	1014300000	1014300000
3	Capital	552000000	552000000
	Total Segment Asset	5970700000	5970700000
	Un-allocable Assets	774400000	774400000
	Net Segment Asset	6745100000	6745100000
4	Segment Liabilities
	Segment Liabilities
1	Rental	2610700000	2610700000
2	Distribution	267200000	267200000
3	Capital	104700000	104700000
	Total Segment Liabilities	2982600000	2982600000
	Un-allocable Liabilities	917800000	917800000
	Net Segment Liabilities	3900400000	3900400000
	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
	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	3300000	3200000
3	Amount of items that will be reclassified to profit and loss
1	Income tax relating to items that will not be reclassified subsequently to profit or loss	300000	400000
	Total Amount of items that will be reclassified to profit and loss	300000	400000
4	Income tax relating to items that will be reclassified to profit or loss	-2000000	100000
5	Total Other comprehensive income	-1000000	-2900000

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			-444700000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			292300000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-13800000
	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			-8400000
	Adjustments for other financial assets, non-current			-135700000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-5600000
	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			-24900000
	Adjustments for depreciation and amortisation expense			823600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			-44100000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-84500000
	Adjustments for unrealised foreign exchange losses gains			-1100000
	Adjustments for dividend income			0
	Adjustments for interest income			57000000
	Adjustments for share-based payments			61300000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-3800000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-102800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			695500000
	Net cash flows from (used in) operations			250800000
	Dividends received			0
	Interest paid			0
	Interest received			7800000
	Income taxes paid (refund)			-18200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			276800000
	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			64400000
	Other cash receipts from sales of equity or debt instruments of other entities			10200000
	Other cash payments to acquire equity or debt instruments of other entities			241800000
	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			34400000
	Purchase of property, plant and equipment			193800000
	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			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			32800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-422600000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			159700000
	Payments from changes in ownership interests in subsidiaries			466000000
	Proceeds from issuing shares			1372500000
	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			407500000
	Repayments of borrowings			487900000
	Payments of lease liabilities			503800000
	Dividends paid			0
	Interest paid			297400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-14900000
	Net cash flows from (used in) financing activities			169700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			23900000
	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			23900000
	Cash and cash equivalents cash flow statement at beginning of period			72600000
	Cash and cash equivalents cash flow statement at end of period			96500000