Integrated Filing — IndAS

General information about company
Scrip Code	539289
NSE Symbol	AURUM
MSEI Symbol	NOTLISTED
ISIN	INE898S01029
Name of company	AURUM PROPTECH 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	25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-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	25-Apr-2025   11:30:00
End date and time of board meeting	25-Apr-2025   16:35:00
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)?	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	2025-01-20
Indicate Company website link for updated RPT policy of the Company	https://strapi.aurumproptech.in/uploads/Aurum_Proptech_Ltd_Related_Party_Transaction_46c1edd1e5.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?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
NA

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	26900000	122100000
	Other income	88500000	217600000
	Total income	115400000	339700000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	20700000	91200000
(e)	Finance costs	17900000	72400000
(f)	Depreciation, depletion and amortisation expense	16100000	66000000
(f)	Other Expenses
1	Other Expenses	50000000	135600000
	Total other expenses	50000000	135600000
	Total expenses	104700000	365200000
3	Total profit before exceptional items and tax	10700000	-25500000
4	Exceptional items	0	0
5	Total profit before tax	10700000	-25500000
6	Tax expense
7	Current tax	0	1200000
8	Deferred tax	15500000	800000
9	Total tax expenses	15500000	2000000
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	-4800000	-27500000
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	-4800000	-27500000
17	Other comprehensive income net of taxes	300000	700000
18	Total Comprehensive Income for the period	-4500000	-26800000
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	275600000	275600000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		3349100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.09	-0.51
	Diluted earnings (loss) per share from continuing operations	-0.09	-0.51
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	-0.09	-0.51
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.09	-0.51
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
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	280100000
	Capital work-in-progress
	Investment property
	Goodwill	0
	Other intangible assets	90400000
	Intangible assets under development	31300000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	2612000000
	Trade receivables, non-current
	Loans, non-current	58100000
	Other non-current financial assets	22900000
	Total non-current financial assets	2693000000
	Deferred tax assets (net)	87100000
	Other non-current assets	52000000
	Total non-current assets	3233900000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	321700000
	Trade receivables, current	35900000
	Cash and cash equivalents	10200000
	Bank balance other than cash and cash equivalents	142500000
	Loans, current	764200000
	Other current financial assets	26300000
	Total current financial assets	1300800000
	Current tax assets (net)	11300000
	Other current assets	17600000
	Total current assets	1329700000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	4563600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	275600000
	Other equity	3349200000
	Total equity attributable to owners of parent	3624800000
	Non controlling interest
	Total equity	3624800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	755000000
	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	23300000
	Total non-current financial liabilities	778300000
	Provisions, non-current	1400000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current
	Other non-current liabilities	6300000
	Total non-current liabilities	786000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	45700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3300000
	Total Trade payable	5300000
	Other current financial liabilities	84700000
	Total current financial liabilities	135700000
	Other current liabilities	17100000
	Provisions, current	0
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	152800000
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	938800000
	Total equity and liabilites	4563600000
	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	NA	0	0
2	NA	0	0
3	NA	0	0
	Total Segment Revenue	0	0
	Less: Inter segment revenue
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	NA	0	0
2	NA	0	0
3	NA	0	0
	Total Profit before tax	0	0
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	NA	0	0
2	NA	0	0
3	NA	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	NA	0	0
2	NA	0	0
3	NA	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	400000	900000
	Total Amount of items that will not be reclassified to profit and loss	400000	900000
2	Income tax relating to items that will not be reclassified to profit or loss	100000	200000
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	300000	700000

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			-25500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			72400000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-5000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			5700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			22100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			700000
	Adjustments for increase (decrease) in other non-current liabilities			-25900000
	Adjustments for depreciation and amortisation expense			66000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-11200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			2500000
	Adjustments for unrealised foreign exchange losses gains			-200000
	Adjustments for dividend income			0
	Adjustments for interest income			116500000
	Adjustments for share-based payments			27600000
	Adjustments for fair value losses (gains)			-54100000
	Adjustments for undistributed profits of associates			2400000
	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			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-18300000
	Net cash flows from (used in) operations			-43800000
	Dividends received			0
	Interest paid			0
	Interest received			6100000
	Income taxes paid (refund)			-113300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			75600000
	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			395800000
	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			0
	Purchase of property, plant and equipment			46800000
	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			498600000
	Cash receipts from repayment of advances and loans made to other parties			231600000
	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			86600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			21200000
	Net cash flows from (used in) investing activities	-601800000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			159700000
	Payments from changes in ownership interests in subsidiaries			523000000
	Proceeds from issuing shares			1221800000
	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			216800000
	Repayments of borrowings			440000000
	Payments of lease liabilities			21900000
	Dividends paid			0
	Interest paid			81700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			531700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5500000
	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			5500000
	Cash and cash equivalents cash flow statement at beginning of period			4700000
	Cash and cash equivalents cash flow statement at end of period			10200000

Signatory Details
Name of signatory	Kunal Karan
Designation of person	Chief Financial Officer
Place	Navi Mumbai
Date	25-Apr-2025