Integrated Filing — IndAS

General information about company
Scrip Code	532759
NSE Symbol	ATLANTAA
MSEI Symbol	NOTLISTED
ISIN	INE285H01022
Name of company	ATLANTAA 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	CONSTRUCTION INDUSTRY
Start date and time of board meeting	15-May-2025   13:15:00
End date and time of board meeting	15-May-2025   16:00:00
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-Oct-2024	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	251805000	680991000
	Other income	28459000	314362000
	Total income	280264000	995353000
2	Expenses
(a)	Cost of materials consumed	50836000	172896000
(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	20535000	75034000
(e)	Finance costs	10095000	38294000
(f)	Depreciation, depletion and amortisation expense	106426000	425471000
(f)	Other Expenses
1	Other Expenses	38935000	105689000
	Total other expenses	38935000	105689000
	Total expenses	226827000	817384000
3	Total profit before exceptional items and tax	53437000	177969000
4	Exceptional items	0	0
5	Total profit before tax	53437000	177969000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-39874000	-247747000
9	Total tax expenses	-39874000	-247747000
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	93311000	425716000
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	93311000	425716000
17	Other comprehensive income net of taxes	-817000	-817000
18	Total Comprehensive Income for the period	92494000	424899000
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	-32000	-32000
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	163000000	163000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		3184326000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.14	5.22
	Diluted earnings (loss) per share from continuing operations	1.14	5.22
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	1.14	5.22
	Diluted earnings (loss) per share from continuing and discontinued operations	1.14	5.22
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	94292000
	Capital work-in-progress
	Investment property	221079000
	Goodwill	4521000
	Other intangible assets	564794000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	3909000
	Trade receivables, non-current	982035000
	Loans, non-current	0
	Other non-current financial assets	158033000
	Total non-current financial assets	1143977000
	Deferred tax assets (net)	257021000
	Other non-current assets	52977000
	Total non-current assets	2338661000
2	Current assets
	Inventories	907040000
	Current financial asset
	Current investments	0
	Trade receivables, current	635209000
	Cash and cash equivalents	262228000
	Bank balance other than cash and cash equivalents	1481513000
	Loans, current	0
	Other current financial assets	4051000
	Total current financial assets	2383001000
	Current tax assets (net)
	Other current assets	93530000
	Total current assets	3383571000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	5722232000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	163000000
	Other equity	1940640000
	Total equity attributable to owners of parent	2103640000
	Non controlling interest	16540000
	Total equity	2120180000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	804188000
	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	102067000
	Total non-current financial liabilities	906255000
	Provisions, non-current	281955000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1188210000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2331403000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	3990000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	35793000
	Total Trade payable	39783000
	Other current financial liabilities	7433000
	Total current financial liabilities	2378619000
	Other current liabilities	35223000
	Provisions, current	0
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	2413842000
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	3602052000
	Total equity and liabilites	5722232000
	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-Oct-2024	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-Oct-2024	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
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	817000	817000
5	Total Other comprehensive income	-817000	-817000

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			177969000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			-2127000
	Adjustments for decrease (increase) in inventories			-338946000
	Adjustments for decrease (increase) in trade receivables, current			633341000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-74936000
	Adjustments for decrease (increase) in other non-current assets			-213000
	Adjustments for other financial assets, non-current			-137651000
	Adjustments for other financial assets, current			-1555000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			11267000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			-57144000
	Adjustments for depreciation and amortisation expense			425471000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1998000
	Adjustments for provisions, non-current			-7113000
	Adjustments for other financial liabilities, current			-88000
	Adjustments for other financial liabilities, non-current			-7486000
	Adjustments for unrealised foreign exchange losses gains			0
	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)			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)			444818000
	Net cash flows from (used in) operations			622787000
	Dividends received			0
	Interest paid			0
	Interest received			-75846000
	Income taxes paid (refund)			17579000
	Other inflows (outflows) of cash			17509000
	Net cash flows from (used in) operating activities			546871000
	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			962000
	Purchase of property, plant and equipment			24311000
	Proceeds from sales of investment property			-101000
	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			75846000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1074880000
	Net cash flows from (used in) investing activities	-1022484000
	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			675289000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			38294000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			636995000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			161382000
	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			161382000
	Cash and cash equivalents cash flow statement at beginning of period			100846000
	Cash and cash equivalents cash flow statement at end of period			262228000