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	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	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

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	1314473000	6830962000
	Other income	28001000	119796000
	Total income	1342474000	6950758000
2	Expenses
(a)	Cost of materials consumed	2817889000	8373258000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2103802000	-4181543000
(d)	Employee benefit expense	62240000	239467000
(e)	Finance costs	3084000	17536000
(f)	Depreciation, depletion and amortisation expense	14640000	49068000
(f)	Other Expenses
1	Other Expenses	93561000	338889000
	Total other expenses	93561000	338889000
	Total expenses	887612000	4836675000
3	Total profit before exceptional items and tax	454862000	2114083000
4	Exceptional items	0	0
5	Total profit before tax	454862000	2114083000
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	332629000	1569285000
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	332629000	1569285000
17	Other comprehensive income net of taxes	372000	-953000
18	Total Comprehensive Income for the period	333001000	1568332000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	332626000	1569324000
	Total profit or loss, attributable to non-controlling interests	3000	3000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	332998000	1568371000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	3000	-40000
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 Consolidated financial results for the quarter and year ended March 31, 2025 ni. The above consolidated audited financial results of Arkade Developers Limited (the Company) and its subsidiaries (the Parent and its subsidiaries together referred as Group) for the quarter and year ended March 31, 2025 have been prepared in accordance with the Indian Accounting 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 as 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 an 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 (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 Company 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 share issue expenses) are as follows. n niv. The Group operates only in one operating segment i.e. Real Estate Development, hence does not have any reportable segments as per Ind As 108 Operating n nv. The Group Comprises the following subsidiaries and associates: n1. Arkade Paradigm (Subsidiary) n2. Arkade Realty (Subsidiary) n3. Atul & Arkade Realty (Associates) n4. Bhoomi & Arkade Associates (Associates)

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	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	182183000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	38855000
	Total non-current financial assets	221038000
	Deferred tax assets (net)	13198000
	Other non-current assets	42354000
	Total non-current assets	445645000
2	Current assets
	Inventories	9060567000
	Current financial asset
	Current investments	1202371000
	Trade receivables, current	347681000
	Cash and cash equivalents	217247000
	Bank balance other than cash and cash equivalents	1123342000
	Loans, current	1621000
	Other current financial assets	21262000
	Total current financial assets	2913524000
	Current tax assets (net)	0
	Other current assets	86443000
	Total current assets	12060534000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12506179000
	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	2283000
	Total equity	8839303000
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	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	17382000
	Total non-current liabilities	776364000
	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	1641179000
	Provisions, current	72935000
	Current tax liabilities (Net)	42519000
	Deferred government grants, Current
	Total current liabilities	2890512000
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	3666876000
	Total equity and liabilites	12506179000
	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	Remeasurement of defined employee benefit plans	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2114083000
	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			52382000
	Adjustments for decrease (increase) in other non-current assets			-1625000
	Adjustments for other financial assets, non-current			-20974000
	Adjustments for other financial assets, current			7779000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			76319000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			352429000
	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			19702000
	Adjustments for provisions, non-current			4915000
	Adjustments for other financial liabilities, current			241406000
	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			92848000
	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			-1045000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-3763806000
	Net cash flows from (used in) operations			-1649723000
	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			-2178163000
	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			843000
	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			92848000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2289789000
	Net cash flows from (used in) investing activities	-2288843000
	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			15699000
	Interest paid			0
	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			-15780000
	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			-15780000
	Cash and cash equivalents cash flow statement at beginning of period			233027000
	Cash and cash equivalents cash flow statement at end of period			217247000