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	Standalone
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	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	Yes
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?	Yes
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2022-03-10
Indicate Company website link for updated RPT policy of the Company	https://d3dy70zhjs5mi1.cloudfront.net/s3fs-public/2022-05/Policy_on_RPT.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
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	Standalone	Standalone
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	9117600000	43719800000
	Other income	623200000	1860900000
	Total income	9740800000	45580700000
2	Expenses
(a)	Cost of materials consumed	3812600000	13054800000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-448100000	2445300000
(d)	Employee benefit expense	225200000	1021500000
(e)	Finance costs	782800000	2609100000
(f)	Depreciation, depletion and amortisation expense	226600000	866800000
(f)	Other Expenses
1	Other Expenses	1007800000	2221900000
	Total other expenses	1007800000	2221900000
	Total expenses	5606900000	22219400000
3	Total profit before exceptional items and tax	4133900000	23361300000
4	Exceptional items	0	0
5	Total profit before tax	4133900000	23361300000
6	Tax expense
7	Current tax	1226200000	5466700000
8	Deferred tax	-183000000	207300000
9	Total tax expenses	1043200000	5674000000
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	3090700000	17687300000
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	3090700000	17687300000
17	Other comprehensive income net of taxes	3100000	11500000
18	Total Comprehensive Income for the period	3093800000	17698800000
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	3636000000	3636000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		126477600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.5	48.64
	Diluted earnings (loss) per share from continuing operations	8.5	48.64
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	8.5	48.64
	Diluted earnings (loss) per share from continuing and discontinued operations	8.5	48.64
24	Debt equity ratio	0.0023	0.0023
25	Debt service coverage ratio	0.013	0.0215
26	Interest service coverage ratio	0.0587	0.0915
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	2422000000
	Capital work-in-progress	12011600000
	Investment property	29788800000
	Goodwill	0
	Other intangible assets	10700000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	5324900000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	120000000
	Total non-current financial assets	5444900000
	Deferred tax assets (net)	0
	Other non-current assets	5723000000
	Total non-current assets	55401000000
2	Current assets
	Inventories	89271600000
	Current financial asset
	Current investments	19607700000
	Trade receivables, current	1022100000
	Cash and cash equivalents	1990700000
	Bank balance other than cash and cash equivalents	6289400000
	Loans, current	17145100000
	Other current financial assets	573100000
	Total current financial assets	46628100000
	Current tax assets (net)	86500000
	Other current assets	16291300000
	Total current assets	152277500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	207678500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3636000000
	Other equity	140517500000
	Total equity attributable to owners of parent	144153500000
	Non controlling interest
	Total equity	144153500000
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	44000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	337300000
	Total Trade payable	381300000
	Other non-current financial liabilities	3228700000
	Total non-current financial liabilities	32558500000
	Provisions, non-current	21200000
	Deferred tax liabilities (net)	203300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1331500000
	Total non-current liabilities	34114500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4034400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	116500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4915400000
	Total Trade payable	5031900000
	Other current financial liabilities	3669000000
	Total current financial liabilities	12735300000
	Other current liabilities	16523400000
	Provisions, current	40700000
	Current tax liabilities (Net)	111100000
	Deferred government grants, Current	0
	Total current liabilities	29410500000
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	63525000000
	Total equity and liabilites	207678500000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Real estate	8584500000	41792300000
2	Hospitality	533100000	1927500000
	Total Segment Revenue	9117600000	43719800000
	Less: Inter segment revenue	0	0
	Revenue from operations	9117600000	43719800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Real estate	4824000000	25183100000
2	Hospitality	226500000	742400000
	Total Profit before tax	5050500000	25925500000
	i. Finance cost	782800000	782800000
	ii. Other Unallocable Expenditure net off Unallocable income	133700000	133700000
	Profit before tax	4134000000	23271400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Real estate	163766200000	163766200000
2	Hospitality	14001000000	14001000000
	Total Segment Asset	177767200000	177767200000
	Un-allocable Assets	29911300000	29911300000
	Net Segment Asset	207678500000	207678500000
4	Segment Liabilities
	Segment Liabilities
1	Real estate	62143500000	62143500000
2	Hospitality	718800000	718800000
	Total Segment Liabilities	62862300000	62862300000
	Un-allocable Liabilities	662700000	662700000
	Net Segment Liabilities	63525000000	63525000000
	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	Standalone	Standalone
	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	4200000	15400000
	Total Amount of items that will not be reclassified to profit and loss	4200000	15400000
2	Income tax relating to items that will not be reclassified to profit or loss	1100000	3900000
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	3100000	11500000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			23361300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2609100000
	Adjustments for decrease (increase) in inventories			2003900000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			162500000
	Adjustments for decrease (increase) in other current assets			-4894500000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			61900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			603700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			3686600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			866800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-440900000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			229600000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			4900000
	Adjustments for dividend income			0
	Adjustments for interest income			1155500000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			-115000000
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-686200000
	Other adjustments for non-cash items			6600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3173500000
	Net cash flows from (used in) operations			26534800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			5598400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			20936400000
	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			145000000
	Other cash payments to acquire equity or debt instruments of other entities			1390000000
	Other cash receipts from sales of interests in joint ventures			538100000
	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			2519800000
	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			2520100000
	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			2483800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-21138300000
	Net cash flows from (used in) investing activities	-24383200000
	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			2828900000
	Repayments of borrowings			8943600000
	Payments of lease liabilities			0
	Dividends paid			3636000000
	Interest paid			2259400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			2989900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-456900000
	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			-456900000
	Cash and cash equivalents cash flow statement at beginning of period			2447600000
	Cash and cash equivalents cash flow statement at end of period			1990700000