Integrated Filing — IndAS

General information about company
Scrip Code	542231
NSE Symbol	NILASPACES
MSEI Symbol	NOTLISTED
ISIN	INE00S901012
Name of company	NILA SPACES 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	05-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	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	Single segment
Description of single segment	Construction and Development of Building for Sale and Other Real Estate Activities
Start date and time of board meeting	05-May-2025   11:00:00
End date and time of board meeting	05-May-2025   13:10:00
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)?	No
(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?
(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	2025-02-04
Indicate Company website link for updated RPT policy of the Company	https://www.nilaspaces.com/pdf/policy/Policy_on_Related_Party_Transactions.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
NO SUCH DISCLOSURE 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	397607000	1358022000
	Other income	20833000	85280000
	Total income	418440000	1443302000
2	Expenses
(a)	Cost of materials consumed	338700000	967696000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-79523000	-102602000
(d)	Employee benefit expense	4320000	23292000
(e)	Finance costs	40837000	155769000
(f)	Depreciation, depletion and amortisation expense	13052000	51645000
(f)	Other Expenses
1	Other Expenses	32670000	135518000
	Total other expenses	32670000	135518000
	Total expenses	350056000	1231318000
3	Total profit before exceptional items and tax	68384000	211984000
4	Exceptional items	0	0
5	Total profit before tax	68384000	211984000
6	Tax expense
7	Current tax	20278000	65788000
8	Deferred tax	-1733000	-5836000
9	Total tax expenses	18545000	59952000
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	49839000	152032000
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	49839000	152032000
17	Other comprehensive income net of taxes	-138000	-318000
18	Total Comprehensive Income for the period	49701000	151714000
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	393889000	393889000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		1055736000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.13	0.39
	Diluted earnings (loss) per share from continuing operations	0.13	0.39
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	0.13	0.39
	Diluted earnings (loss) per share from continuing and discontinued operations	0.13	0.39
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.Statement of Standalone Cashflow is attached as Annexure I. 2.These results has been prepared in accordance with the Ind AS notified under the Companies Indian Accounting Standard Rules 2015 as amended from time to time. 3.The above Standalone Financial Results have been reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 05 May 2025. The statutory auditors of the company have expressed an unqualified opinion on the audited standalone financial results for the quarter and year ended on 31 March 2025. 4.The entire operations of the Company constitute a single segment i.e. Construction and Development of Building for sale and other Real Estate activities as per Ind AS 108 Operating Segments specified under Section 133 of the Companies Act 2013. 5.The company have one subsidiary company Nila Urban Living Private Limited and one associate company Megacity Cinemall Private Limited as on 31 March 2025. Accordingly the company has prepared its Consolidated Financial Statement. 6.The Figures of the 31 March 2025 and 31 March 2024 quarters are the balancing figures between audited figures in respect of full financial year upto 31 March 2025 and 31 March 2024 and unaudited published year to date figures upto 31 December 2024 and 31 December 2023 being the date of end of the third quarter of the financial year which were subjected to limited review. 7.Figures have been regrouped rearranged reclassified whenever necessary.

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	217153000
	Capital work-in-progress	0
	Investment property	42866000
	Goodwill	0
	Other intangible assets	0
	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	30700000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	11000000
	Total non-current financial assets	41700000
	Deferred tax assets (net)	0
	Other non-current assets	23473000
	Total non-current assets	325192000
2	Current assets
	Inventories	1030391000
	Current financial asset
	Current investments	0
	Trade receivables, current	10382000
	Cash and cash equivalents	93722000
	Bank balance other than cash and cash equivalents	0
	Loans, current	999720000
	Other current financial assets	21559000
	Total current financial assets	1125383000
	Current tax assets (net)	0
	Other current assets	424614000
	Total current assets	2580388000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2905580000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	393889000
	Other equity	1055736000
	Total equity attributable to owners of parent	1449625000
	Non controlling interest
	Total equity	1449625000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	332000
	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	33562000
	Total non-current financial liabilities	33894000
	Provisions, non-current	0
	Deferred tax liabilities (net)	3897000
	Deferred government grants, Non-current	0
	Other non-current liabilities	4413000
	Total non-current liabilities	42204000
	Current liabilities
	Current financial liabilities
	Borrowings, current	750000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	5645000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	70450000
	Total Trade payable	76095000
	Other current financial liabilities	59205000
	Total current financial liabilities	136050000
	Other current liabilities	1251160000
	Provisions, current	10996000
	Current tax liabilities (Net)	15545000
	Deferred government grants, Current	0
	Total current liabilities	1413751000
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	1455955000
	Total equity and liabilites	2905580000
	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)
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified subsequently to profit or loss	-191000	-440000
	Total Amount of items that will not be reclassified to profit and loss	-191000	-440000
2	Income tax relating to items that will not be reclassified to profit or loss	-53000	-122000
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	0	0
5	Total Other comprehensive income	-138000	-318000

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			211984000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			155769000
	Adjustments for decrease (increase) in inventories			-102602000
	Adjustments for decrease (increase) in trade receivables, current			-4063000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-82752000
	Adjustments for decrease (increase) in other non-current assets			-8246000
	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			30197000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			367709000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			51780000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-24359000
	Adjustments for provisions, non-current			1109000
	Adjustments for other financial liabilities, current			33704000
	Adjustments for other financial liabilities, non-current			6776000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			66124000
	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			0
	Other adjustments to reconcile profit (loss)			-11408000
	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)			347490000
	Net cash flows from (used in) operations			559474000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			30503000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			528971000
	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			90000
	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			32640000
	Purchase of property, plant and equipment			15928000
	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			310597000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			763015000
	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			21418000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-414378000
	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			0
	Proceeds from borrowings			0
	Repayments of borrowings			688000
	Payments of lease liabilities			1649000
	Dividends paid			0
	Interest paid			155769000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-158106000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-43513000
	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			-43513000
	Cash and cash equivalents cash flow statement at beginning of period			137235000
	Cash and cash equivalents cash flow statement at end of period			93722000