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	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	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

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	397606000	1357982000
	Other income	21178000	85841000
	Total income	418784000	1443823000
2	Expenses
(a)	Cost of materials consumed	1305014000	1910681000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1045839000	-1045587000
(d)	Employee benefit expense	4350000	23322000
(e)	Finance costs	45873000	160805000
(f)	Depreciation, depletion and amortisation expense	13052000	51645000
(f)	Other Expenses
1	Other Expenses	32890000	138147000
	Total other expenses	32890000	138147000
	Total expenses	355340000	1239013000
3	Total profit before exceptional items and tax	63444000	204810000
4	Exceptional items	0	0
5	Total profit before tax	63444000	204810000
6	Tax expense
7	Current tax	20278000	65788000
8	Deferred tax	-3728000	-7831000
9	Total tax expenses	16550000	57957000
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	46894000	146853000
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	-25000	-104000
16	Total profit (loss) for period	46869000	146749000
17	Other comprehensive income net of taxes	-138000	-318000
18	Total Comprehensive Income for the period	46731000	146431000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	47163000	147267000
	Total profit or loss, attributable to non-controlling interests	-294000	-294000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	47025000	146949000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-294000	-518000
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		1028869000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.12	0.37
	Diluted earnings (loss) per share from continuing operations	0.12	0.37
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	0.12	0.37
	Diluted earnings (loss) per share from continuing and discontinued operations	0.12	0.37
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. Statement of Consolidated 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 Consolidated 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 Consolidated 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	217217000
	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	8404000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	11000000
	Total non-current financial assets	19404000
	Deferred tax assets (net)	0
	Other non-current assets	25133000
	Total non-current assets	304620000
2	Current assets
	Inventories	1973376000
	Current financial asset
	Current investments	0
	Trade receivables, current	10382000
	Cash and cash equivalents	94000000
	Bank balance other than cash and cash equivalents	0
	Loans, current	273525000
	Other current financial assets	21559000
	Total current financial assets	399466000
	Current tax assets (net)	0
	Other current assets	433710000
	Total current assets	2806552000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3111172000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	393889000
	Other equity	1028869000
	Total equity attributable to owners of parent	1422758000
	Non controlling interest	-508000
	Total equity	1422250000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	126432000
	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	159994000
	Provisions, non-current	4444000
	Deferred tax liabilities (net)	1901000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	166339000
	Current liabilities
	Current financial liabilities
	Borrowings, current	89560000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	13509000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	73332000
	Total Trade payable	86841000
	Other current financial liabilities	59461000
	Total current financial liabilities	235862000
	Other current liabilities	1255172000
	Provisions, current	16150000
	Current tax liabilities (Net)	15399000
	Deferred government grants, Current	0
	Total current liabilities	1522583000
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	1688922000
	Total equity and liabilites	3111172000
	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	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			204810000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			160805000
	Adjustments for decrease (increase) in inventories			-1045588000
	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			-91848000
	Adjustments for decrease (increase) in other non-current assets			-9907000
	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			40944000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			371721000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			51783000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-19207000
	Adjustments for provisions, non-current			1141000
	Adjustments for other financial liabilities, current			33961000
	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			63938000
	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)			-578828000
	Net cash flows from (used in) operations			-374018000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			30649000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-404667000
	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			32640000
	Purchase of property, plant and equipment			15996000
	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			62303000
	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			44716000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	309654000
	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			10000
	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			214222000
	Repayments of borrowings			0
	Payments of lease liabilities			1649000
	Dividends paid			0
	Interest paid			160805000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			51778000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-43235000
	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			-43235000
	Cash and cash equivalents cash flow statement at beginning of period			137235000
	Cash and cash equivalents cash flow statement at end of period			94000000