Integrated Filing — IndAS

General information about company
Scrip Code	513349
NSE Symbol	AJMERA
MSEI Symbol	NOTLISTED
ISIN	INE298G01027
Name of company	AJMERA REALTY & INFRA INDIA 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	05-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
Start date and time of board meeting	14-May-2025   13:00:00
End date and time of board meeting	14-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	1513900000	7379500000
	Other income	23000000	151000000
	Total income	1536900000	7530500000
2	Expenses
(a)	Cost of materials consumed	882100000	4112000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	121700000	572000000
(d)	Employee benefit expense	76500000	388500000
(e)	Finance costs	116600000	756600000
(f)	Depreciation, depletion and amortisation expense	9600000	30500000
(f)	Other Expenses
1	Other Expenses	0	0
	Total other expenses	0	0
	Total expenses	1206500000	5859600000
3	Total profit before exceptional items and tax	330400000	1670900000
4	Exceptional items	0	0
5	Total profit before tax	330400000	1670900000
6	Tax expense
7	Current tax	100000000	418600000
8	Deferred tax	-12000000	-12000000
9	Total tax expenses	88000000	406600000
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	242400000	1264300000
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	10400000	-4800000
16	Total profit (loss) for period	252800000	1259500000
17	Other comprehensive income net of taxes	3100000	2500000
18	Total Comprehensive Income for the period	255900000	1262000000
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	393600000	393600000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.42	34.01
	Diluted earnings (loss) per share from continuing operations	6.42	34.01
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	6.42	34.01
	Diluted earnings (loss) per share from continuing and discontinued operations	6.42	34.01
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The above Consolidated Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at its Meeting held on 14th May, 2025. The statutory auditors of the Company have audited the said financial result for the quarter and financial year ended 31st March, 2025 in terms of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and have issued their reports with unmodified opinion. n n2. The above results have been prepared in accordance with Indian Accounting Standards ('IND AS') notified under Section 133 of the Companies Act 2013, read together with the Companies {Indian Accounting Standard) Rules, 2015. n n3. The Board of Directors of the Company has recommended the payment of dividend on equity shares of Rs. 10/-each @ Rs. 4.5 per share for the financial year ended 31st March, 2025, ,subject to approval of Shareholder at the ensuing Annual General Meeting. n n4. The Company operates in single segment i.e. Construction ( Real Estate). n n5. The figures for the current quarter and corresponding quarter of the previous year are the balancing figures between the audited figures for the full financial year and unaudited published year to date figures upto the third quarter. n n6. Previous periods' figures have been rearranged / regrouped wherever considered necessary to conform to the presentation of the current period. All figures of financial results have been rounded off to nearest lakhs rupees.

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	351600000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	416000000
	Other intangible assets	2700000
	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	925600000
	Trade receivables, non-current	0
	Loans, non-current	814800000
	Other non-current financial assets	548700000
	Total non-current financial assets	2289100000
	Deferred tax assets (net)	11700000
	Other non-current assets	212400000
	Total non-current assets	3283500000
2	Current assets
	Inventories	12919000000
	Current financial asset
	Current investments	316500000
	Trade receivables, current	3161000000
	Cash and cash equivalents	686400000
	Bank balance other than cash and cash equivalents	327600000
	Loans, current	261900000
	Other current financial assets	196000000
	Total current financial assets	4949400000
	Current tax assets (net)	226800000
	Other current assets	1166700000
	Total current assets	19261900000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	22545400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	393600000
	Other equity	11671500000
	Total equity attributable to owners of parent	12065100000
	Non controlling interest	1167600000
	Total equity	13232700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	5737000000
	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	171400000
	Total Trade payable	171400000
	Other non-current financial liabilities	8100000
	Total non-current financial liabilities	5916500000
	Provisions, non-current	60000000
	Deferred tax liabilities (net)	500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	106100000
	Total non-current liabilities	6083100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1026400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	54000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	538000000
	Total Trade payable	592000000
	Other current financial liabilities	86700000
	Total current financial liabilities	1705100000
	Other current liabilities	1319500000
	Provisions, current	203700000
	Current tax liabilities (Net)	1300000
	Deferred government grants, Current	0
	Total current liabilities	3229600000
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	9312700000
	Total equity and liabilites	22545400000
	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	i) Remeasurements of the defined benefit plans	3900000	3300000
	Total Amount of items that will not be reclassified to profit and loss	3900000	3300000
2	Income tax relating to items that will not be reclassified to profit or loss	800000	800000
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	3100000	2500000

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			1670900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-1351800000
	Adjustments for decrease (increase) in trade receivables, current			-1011100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-220600000
	Adjustments for decrease (increase) in other non-current assets			-4600000
	Adjustments for other financial assets, non-current			-269900000
	Adjustments for other financial assets, current			-161000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			111000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			809900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			30500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			106400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	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			-18900000
	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)			-3300000
	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)			-1945600000
	Net cash flows from (used in) operations			-274700000
	Dividends received			0
	Interest paid			-756600000
	Interest received			0
	Income taxes paid (refund)			406600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			75300000
	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			0
	Proceeds from sales of investment property			0
	Purchase of investment property			56100000
	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			-19000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			103600000
	Net cash flows from (used in) investing activities	28500000
	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			2203200000
	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			0
	Repayments of borrowings			1313000000
	Payments of lease liabilities			0
	Dividends paid			141900000
	Interest paid			756600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-145600000
	Net cash flows from (used in) financing activities			-153900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-50100000
	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			-50100000
	Cash and cash equivalents cash flow statement at beginning of period			736500000
	Cash and cash equivalents cash flow statement at end of period			686400000