Integrated Filing — IndAS

General information about company
Scrip Code	544261
NSE Symbol	ARKADE
MSEI Symbol	NOTLISTED
ISIN	INE0QRL01017
Name of company	Arkade Developers 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	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-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	Real Estate Development
Start date and time of board meeting	13-May-2025   12:00:00
End date and time of board meeting	13-May-2025   14:00:00
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	2023-08-18
Indicate Company website link for updated RPT policy of the Company	https://arkade.in/policies-and-code-of-conduct/
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
There is no default on loans and the Company has not issued any Debt Securities.

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	1314473000	6830962000
	Other income	27997000	119300000
	Total income	1342470000	6950262000
2	Expenses
(a)	Cost of materials consumed	2817890000	8373258000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2103803000	-4181543000
(d)	Employee benefit expense	62240000	239467000
(e)	Finance costs	3084000	17536000
(f)	Depreciation, depletion and amortisation expense	14639000	49068000
(f)	Other Expenses
1	Other Expenses	93562000	338354000
	Total other expenses	93562000	338354000
	Total expenses	887612000	4836140000
3	Total profit before exceptional items and tax	454858000	2114122000
4	Exceptional items	0	0
5	Total profit before tax	454858000	2114122000
6	Tax expense
7	Current tax	126733000	552768000
8	Deferred tax	-4500000	-7970000
9	Total tax expenses	122233000	544798000
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	332625000	1569324000
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	332625000	1569324000
17	Other comprehensive income net of taxes	372000	-953000
18	Total Comprehensive Income for the period	332997000	1568371000
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	1856636000	1856636000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		6980384000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.96	9.25
	Diluted earnings (loss) per share from continuing operations	1.96	9.25
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	1.96	9.25
	Diluted earnings (loss) per share from continuing and discontinued operations	1.96	9.25
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes to Audited Standalone financial results for the quarter and year ended March 31, 2025 ni. The above Standalone Audited financial results of Arkade Developers Limited (the Company) for the quarter and Year ended March 31, 2025 have been prepared in accordance with the Indian nAccounting Standard (referred to as Ind AS) 34 - Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules nas amended from time to time. nii. These results have been reviewed by the Audit Committee and have been approved for issue by the Board of Directors at its meeting held on May 13, 2025. The statutory auditors have expressed nan unmodified audit opinion on these results. niii. During the year, the company has completed an Initial Public Offer (the IPO) of fresh issue of 3,20,37,601 equity shares with a face value of INR 10 each at an issue price of INR 128 per share n(includes 1,62,601 equity shares issued to eligible employees with a face value of INR 10 each at an issue price of INR 123 per share) aggregating to Rs. 41000.00 lakhs.The equity shares of the nCompany were listed on National Stock Exchange (NSE) and on Bombay Stock Exchange Limited (“BSE”) on September 24, 2024. The details of IPO proceeds of Rs. 38106.50 lakhs (net of nshare issue expenses) are as follows. n niv. The Company operates only in one operating segment i.e. Real Estate Development, hence does not have any reportable segments as per Ind As 108 Operating Segments. nPlace: Mumbai nDate: 13th May 2025 n nAmit M Jain nManaging Director n(DIN:00139764) n

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	164655000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	4400000
	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	187958000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	38855000
	Total non-current financial assets	226813000
	Deferred tax assets (net)	13198000
	Other non-current assets	42354000
	Total non-current assets	451420000
2	Current assets
	Inventories	9060567000
	Current financial asset
	Current investments	1202371000
	Trade receivables, current	347485000
	Cash and cash equivalents	216839000
	Bank balance other than cash and cash equivalents	1123013000
	Loans, current	1621000
	Other current financial assets	21262000
	Total current financial assets	2912591000
	Current tax assets (net)	0
	Other current assets	78818000
	Total current assets	12051976000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12503396000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1856636000
	Other equity	6980384000
	Total equity attributable to owners of parent	8837020000
	Non controlling interest
	Total equity	8837020000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	748958000
	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	10024000
	Total non-current financial liabilities	758982000
	Provisions, non-current	35210000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	794192000
	Current liabilities
	Current financial liabilities
	Borrowings, current	383137000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	110521000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	348728000
	Total Trade payable	459249000
	Other current financial liabilities	291493000
	Total current financial liabilities	1133879000
	Other current liabilities	1640679000
	Provisions, current	55107000
	Current tax liabilities (Net)	42519000
	Deferred government grants, Current	0
	Total current liabilities	2872184000
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	3666376000
	Total equity and liabilites	12503396000
	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	Remeasurement of defined employee benefit plan	372000	-953000
	Total Amount of items that will not be reclassified to profit and loss	372000	-953000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	372000	-953000

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			2114122000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			17536000
	Adjustments for decrease (increase) in inventories			-4181543000
	Adjustments for decrease (increase) in trade receivables, current			-266962000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			58839000
	Adjustments for decrease (increase) in other non-current assets			-1625000
	Adjustments for other financial assets, non-current			-21287000
	Adjustments for other financial assets, current			7779000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			76330000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			351929000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			49068000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1874000
	Adjustments for provisions, non-current			22743000
	Adjustments for other financial liabilities, current			241906000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			92832000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-9048000
	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)			-11297000
	Other adjustments for non-cash items			-1044000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-3757634000
	Net cash flows from (used in) operations			-1643512000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			528440000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-2171952000
	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			5025000
	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			351000
	Purchase of property, plant and equipment			91410000
	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			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			92832000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2289460000
	Net cash flows from (used in) investing activities	-2292712000
	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			4300000000
	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			1851532000
	Repayments of borrowings			1413541000
	Payments of lease liabilities			5694000
	Dividends paid			0
	Interest paid			15699000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-265372000
	Net cash flows from (used in) financing activities			4451226000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-13438000
	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			-13438000
	Cash and cash equivalents cash flow statement at beginning of period			230277000
	Cash and cash equivalents cash flow statement at end of period			216839000

Signatory Details
Name of signatory	Sheetal Solani
Designation of person	Company Secretary and Compliance Officer
Place	Mumbai
Date	13-May-2025