Integrated Filing — IndAS

General information about company
Scrip Code	533090
NSE Symbol	EXCEL
MSEI Symbol	NA
ISIN	INE688J01023
Name of company	EXCEL REALTY N INFRA 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	10-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	Unaudited
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	14-May-2025   11:30:00
End date and time of board meeting	14-May-2025   13:05:00
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	Unaudited	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	39456000	136269000
	Other income	13049000	52160000
	Total income	52505000	188429000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	41389000	144754000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2653000	-10889000
(d)	Employee benefit expense	-3034000	4985000
(e)	Finance costs	131000	143000
(f)	Depreciation, depletion and amortisation expense	749000	2258000
(f)	Other Expenses
1	Other Expenses	34912000	40156000
	Total other expenses	34912000	40156000
	Total expenses	71494000	181407000
3	Total profit before exceptional items and tax	-18989000	7022000
4	Exceptional items	0	0
5	Total profit before tax	-18989000	7022000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	140000	108000
9	Total tax expenses	140000	108000
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	-19129000	6914000
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	-19129000	6914000
17	Other comprehensive income net of taxes	200000	84000
18	Total Comprehensive Income for the period	-18929000	6998000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	1410695000	1410695000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		321761000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.01	0.01
	Diluted earnings (loss) per share from continuing operations	0.01	0.01
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	0.01	0.01
	Diluted earnings (loss) per share from continuing and discontinued operations	0.01	0.01
24	Debt equity ratio	0.0003	0.0003
25	Debt service coverage ratio	-0.0447	-0.0447
26	Interest service coverage ratio	0.4979	0.4979
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	93208000
	Capital work-in-progress	0
	Investment property	518218000
	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	10000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	10000
	Deferred tax assets (net)	0
	Other non-current assets	196362000
	Total non-current assets	807798000
2	Current assets
	Inventories	14806000
	Current financial asset
	Current investments	0
	Trade receivables, current	36696000
	Cash and cash equivalents	15174000
	Bank balance other than cash and cash equivalents	0
	Loans, current	868523000
	Other current financial assets	0
	Total current financial assets	920393000
	Current tax assets (net)	0
	Other current assets	33884000
	Total current assets	969083000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1776881000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1410695000
	Other equity	321761000
	Total equity attributable to owners of parent	1732456000
	Non controlling interest
	Total equity	1732456000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7782000
	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	0
	Total non-current financial liabilities	7782000
	Provisions, non-current	0
	Deferred tax liabilities (net)	5166000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	12948000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1644000
	Trade payables, 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	12185000
	Total Trade payable	12185000
	Other current financial liabilities	0
	Total current financial liabilities	13829000
	Other current liabilities	0
	Provisions, current	17648000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	31477000
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	44425000
	Total equity and liabilites	1776881000
	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		Unaudited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	IT Sales	0	11596000
2	Infra Activity	39455000	124673000
3	Trading Activity	39455000	136269000
	Total Segment Revenue	78910000	272538000
	Less: Inter segment revenue	39455000	39455000
	Revenue from operations	39455000	136269000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	IT Sales	0	0
2	Infra Activity	-6500000	-17894000
3	Trading Activity	275000	-3519000
	Total Profit before tax	-6225000	-21413000
	i. Finance cost	132000	132000
	ii. Other Unallocable Expenditure net off Unallocable income	12632000	12632000
	Profit before tax	-18989000	7022000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	IT Sales	235011000	235011000
2	Infra Activity	6137000	6137000
3	Trading Activity	228874000	228874000
	Total Segment Asset	470022000	470022000
	Un-allocable Assets	862249000	862249000
	Net Segment Asset	1332271000	1332271000
4	Segment Liabilities
	Segment Liabilities
1	IT Sales	6137000	6137000
2	Infra Activity	6011000	6011000
3	Trading Activity	0	0
	Total Segment Liabilities	12148000	12148000
	Un-allocable Liabilities	32278000	32278000
	Net Segment Liabilities	44426000	44426000
	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	Unaudited	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	Acturial Gain/Loss	292000	112000
2	Deffered Tax on Acturial Gain/ Loss	-92000	-28000
	Total Amount of items that will not be reclassified to profit and loss	200000	84000
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	200000	84000

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			Unaudited
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			7022000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			143000
	Adjustments for decrease (increase) in inventories			-10889000
	Adjustments for decrease (increase) in trade receivables, current			16912000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			2470000
	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			-9267000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			11218000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2258000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			-32105000
	Adjustments for unrealised foreign exchange losses gains			2217000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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)			1449000
	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)			-15594000
	Net cash flows from (used in) operations			-8572000
	Dividends received			0
	Interest paid			0
	Interest received			-50616000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-59188000
	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			0
	Purchase of property, plant and equipment			8835000
	Proceeds from sales of investment property			425000
	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			50616000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	42206000
	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			9030000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			144000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			8886000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-8096000
	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			-8096000
	Cash and cash equivalents cash flow statement at beginning of period			23270000
	Cash and cash equivalents cash flow statement at end of period			15174000