Integrated Filing — IndAS

General information about company
Scrip Code	533150
NSE Symbol	GODREJPROP
MSEI Symbol	NOTLISTED
ISIN	INE484J01027
Name of company	Godrej Properties 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	02-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-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	Real Estate Development
Start date and time of board meeting	02-May-2025   11:45:00
End date and time of board meeting	02-May-2025   12:15:00
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	21217300000	49228400000
	Other income	5593300000	20442100000
	Total income	26810600000	69670500000
2	Expenses
(a)	Cost of materials consumed	36925900000	114634700000
(b)	Purchases of stock-in-trade	20300000	191200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-23501100000	-85580400000
(d)	Employee benefit expense	1303400000	4508700000
(e)	Finance costs	459800000	1736900000
(f)	Depreciation, depletion and amortisation expense	210700000	736600000
(f)	Other Expenses
1	Other Expenses	5369200000	15030600000
	Total other expenses	5369200000	15030600000
	Total expenses	20788200000	51258300000
3	Total profit before exceptional items and tax	6022400000	18412200000
4	Exceptional items	-353600000	-1186000000
5	Total profit before tax	5668800000	17226200000
6	Tax expense
7	Current tax	979200000	2139700000
8	Deferred tax	905200000	1194200000
9	Total tax expenses	1884400000	3333900000
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	3784400000	13892300000
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	3784400000	13892300000
17	Other comprehensive income net of taxes	-56400000	-64700000
18	Total Comprehensive Income for the period	3728000000	13827600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3819900000	13998900000
	Total profit or loss, attributable to non-controlling interests	-35500000	-35500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	3763500000	13934200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-35500000	-106600000
21	Details of equity share capital
	Paid-up equity share capital	1505900000	1505900000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		171618700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	12.68	49.02
	Diluted earnings (loss) per share from continuing operations	12.68	49.01
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	12.68	49.02
	Diluted earnings (loss) per share from continuing and discontinued operations	12.68	49.01
24	Debt equity ratio	0.0019	0.0019
25	Debt service coverage ratio	0.0221	0.0192
26	Interest service coverage ratio	0.0221	0.0192
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	10434200000
	Capital work-in-progress	1131300000
	Investment property	1354400000
	Goodwill	700000
	Other intangible assets	141900000
	Intangible assets under development	25300000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	8174700000
	Non-current financial assets
	Non-current investments	14041300000
	Trade receivables, non-current	759600000
	Loans, non-current	0
	Other non-current financial assets	2087300000
	Total non-current financial assets	16888200000
	Deferred tax assets (net)	2042000000
	Other non-current assets	3018800000
	Total non-current assets	43211500000
2	Current assets
	Inventories	329276600000
	Current financial asset
	Current investments	37294800000
	Trade receivables, current	4337800000
	Cash and cash equivalents	15020500000
	Bank balance other than cash and cash equivalents	38837400000
	Loans, current	21291500000
	Other current financial assets	15680300000
	Total current financial assets	132462300000
	Current tax assets (net)	0
	Other current assets	49704800000
	Total current assets	511443700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	554655200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1505900000
	Other equity	171618700000
	Total equity attributable to owners of parent	173124600000
	Non controlling interest	2612700000
	Total equity	175737300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	40000000000
	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	78500000
	Total non-current financial liabilities	40078500000
	Provisions, non-current	307900000
	Deferred tax liabilities (net)	158000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	678400000
	Total non-current liabilities	41222800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	85611600000
	Trade payables, 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 current financial liabilities	42002500000
	Total current financial liabilities	127614100000
	Other current liabilities	209074100000
	Provisions, current	430900000
	Current tax liabilities (Net)	576000000
	Deferred government grants, Current	0
	Total current liabilities	337695100000
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	378917900000
	Total equity and liabilites	554655200000
	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	Remeasurements of the defined benefit plan	-74600000	-85800000
	Total Amount of items that will not be reclassified to profit and loss	-74600000	-85800000
2	Income tax relating to items that will not be reclassified to profit or loss	-18200000	-21100000
3	Amount of items that will be reclassified to profit and loss
1	exchange differences in translating the financial statements of a foreign operation	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	-56400000	-64700000

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			17226200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1736900000
	Adjustments for decrease (increase) in inventories			-78119200000
	Adjustments for decrease (increase) in trade receivables, current			-1245500000
	Adjustments for decrease (increase) in trade receivables, non-current			-109100000
	Adjustments for decrease (increase) in other current assets			-30367300000
	Adjustments for decrease (increase) in other non-current assets			5300000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-357100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-2361100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			94376000000
	Adjustments for increase (decrease) in other non-current liabilities			106200000
	Adjustments for depreciation and amortisation expense			736600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			289400000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-3747100000
	Adjustments for other financial liabilities, non-current			-28400000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			7398200000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-10120200000
	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)			0
	Other adjustments for non-cash items			-1770900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			1186000000
	Total adjustments for reconcile profit (loss)			-37187700000
	Net cash flows from (used in) operations			-19961500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2462300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-22423800000
	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			869000000
	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			466900000
	Other cash payments to acquire interests in joint ventures			630900000
	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			43800000
	Purchase of property, plant and equipment			2115300000
	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			1278100000
	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			2302300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-40646800000
	Net cash flows from (used in) investing activities	-42727100000
	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			59217100000
	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			13400000000
	Repayments of borrowings			-5102800000
	Payments of lease liabilities			121600000
	Dividends paid			0
	Interest paid			10503000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			67095300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1944400000
	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			1944400000
	Cash and cash equivalents cash flow statement at beginning of period			13060000000
	Cash and cash equivalents cash flow statement at end of period			15004400000