Integrated Filing — IndAS

General information about company
Scrip Code	533273
NSE Symbol	OBEROIRLTY
MSEI Symbol	NOTLISTED
ISIN	INE903I01010
Name of company	OBEROI REALTY 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	28-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	23-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	28-Apr-2025   15:30:00
End date and time of board meeting	28-Apr-2025   17:35:00
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	Not applicable

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	11501400000	52862700000
	Other income	631900000	1879000000
	Total income	12133300000	54741700000
2	Expenses
(a)	Cost of materials consumed	5867800000	20452200000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1694100000	-2002400000
(d)	Employee benefit expense	242800000	1142800000
(e)	Finance costs	801200000	2652300000
(f)	Depreciation, depletion and amortisation expense	242000000	884600000
(f)	Other Expenses
1	Other Expenses	904200000	2239600000
	Total other expenses	904200000	2239600000
	Total expenses	6363900000	25369100000
3	Total profit before exceptional items and tax	5769400000	29372600000
4	Exceptional items	0	0
5	Total profit before tax	5769400000	29372600000
6	Tax expense
7	Current tax	1487400000	6556300000
8	Deferred tax	-48100000	637500000
9	Total tax expenses	1439300000	7193800000
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	4330100000	22178800000
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	1600000	76300000
16	Total profit (loss) for period	4331700000	22255100000
17	Other comprehensive income net of taxes	6700000	14600000
18	Total Comprehensive Income for the period	4338400000	22269700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	4325000000	22240500000
	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	4325000000	22240500000
	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	3636000000	3636000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		134808100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11.91	61.21
	Diluted earnings (loss) per share from continuing operations	11.91	61.21
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	11.91	61.21
	Diluted earnings (loss) per share from continuing and discontinued operations	11.91	61.21
24	Debt equity ratio	0.0021	0.0021
25	Debt service coverage ratio	0.014	0.0183
26	Interest service coverage ratio	0.0781	0.1156
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	2436000000
	Capital work-in-progress	16043800000
	Investment property	44401500000
	Goodwill	0
	Other intangible assets	10700000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	3739200000
	Non-current financial assets
	Non-current investments	845200000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	167900000
	Total non-current financial assets	1013100000
	Deferred tax assets (net)	1358800000
	Other non-current assets	6248500000
	Total non-current assets	75251600000
2	Current assets
	Inventories	94465000000
	Current financial asset
	Current investments	20768400000
	Trade receivables, current	1126600000
	Cash and cash equivalents	2676700000
	Bank balance other than cash and cash equivalents	7353000000
	Loans, current	5051600000
	Other current financial assets	530300000
	Total current financial assets	37506600000
	Current tax assets (net)	192200000
	Other current assets	20005300000
	Total current assets	152169100000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	227420700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3636000000
	Other equity	153412700000
	Total equity attributable to owners of parent	157048700000
	Non controlling interest
	Total equity	157048700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	28948500000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	76900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	598600000
	Total Trade payable	675500000
	Other non-current financial liabilities	3878900000
	Total non-current financial liabilities	33502900000
	Provisions, non-current	25000000
	Deferred tax liabilities (net)	267700000
	Deferred government grants, Non-current
	Other non-current liabilities	1503000000
	Total non-current liabilities	35298600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4055500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	130200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	6428700000
	Total Trade payable	6558900000
	Other current financial liabilities	5021400000
	Total current financial liabilities	15635800000
	Other current liabilities	19032500000
	Provisions, current	52700000
	Current tax liabilities (Net)	352400000
	Deferred government grants, Current
	Total current liabilities	35073400000
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	70372000000
	Total equity and liabilites	227420700000
	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	Real estate	10968300000	50935200000
2	Hospitality	533100000	1927500000
	Total Segment Revenue	11501400000	52862700000
	Less: Inter segment revenue
	Revenue from operations	11501400000	52862700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Real estate	6553100000	31342200000
2	Hospitality	226600000	743300000
	Total Profit before tax	6779700000	32085500000
	i. Finance cost	801200000	801200000
	ii. Other Unallocable Expenditure net off Unallocable income	209100000	209100000
	Profit before tax	5769400000	29372600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Real estate	178988200000	178988200000
2	Hospitality	16594400000	16594400000
	Total Segment Asset	195582600000	195582600000
	Un-allocable Assets	31838100000	31838100000
	Net Segment Asset	227420700000	227420700000
4	Segment Liabilities
	Segment Liabilities
1	Real estate	67699600000	67699600000
2	Hospitality	1678100000	1678100000
	Total Segment Liabilities	69377700000	69377700000
	Un-allocable Liabilities	994300000	994300000
	Net Segment Liabilities	70372000000	70372000000
	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	8900000	19500000
	Total Amount of items that will not be reclassified to profit and loss	8900000	19500000
2	Income tax relating to items that will not be reclassified to profit or loss	2200000	4900000
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	6700000	14600000

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			29372600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2652300000
	Adjustments for decrease (increase) in inventories			-2334600000
	Adjustments for decrease (increase) in trade receivables, current			846000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-6173000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			52000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1538300000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2749100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			884600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-438850000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			838950000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			500000
	Adjustments for dividend income			0
	Adjustments for interest income			1094200000
	Adjustments for share-based payments			0
	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			-765100000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1244000000
	Net cash flows from (used in) operations			28128600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6502900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			21625700000
	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			18100000
	Purchase of property, plant and equipment			0
	Proceeds from sales of investment property			0
	Purchase of investment property			6923100000
	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			2564500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-19582100000
	Net cash flows from (used in) investing activities	-23922600000
	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			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			15000000000
	Proceeds from borrowings			7175900000
	Repayments of borrowings			14217400000
	Payments of lease liabilities			0
	Dividends paid			3636000000
	Interest paid			2318500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2004000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-292900000
	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			-292900000
	Cash and cash equivalents cash flow statement at beginning of period			2969600000
	Cash and cash equivalents cash flow statement at end of period			2676700000