Integrated Filing — IndAS

General information about company
Scrip Code	543669
NSE Symbol	RUSTOMJEE
MSEI Symbol	NOTLISTED
ISIN	INE263M01029
Name of company	Keystone Realtors 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	06-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	Single segment
Description of single segment	Real Estate and allied activities
Start date and time of board meeting	14-May-2025   12:30:00
End date and time of board meeting	14-May-2025   14:30:00
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	5848500000	20041000000
	Other income	573500000	1173400000
	Total income	6422000000	21214400000
2	Expenses
(a)	Cost of materials consumed	6851100000	15736900000
(b)	Purchases of stock-in-trade	0	231600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-2387800000	-1504900000
(d)	Employee benefit expense	379900000	1303800000
(e)	Finance costs	127100000	514800000
(f)	Depreciation, depletion and amortisation expense	56500000	132400000
(f)	Other Expenses
1	Other Expenses	500500000	2120700000
	Total other expenses	500500000	2120700000
	Total expenses	5527300000	18535300000
3	Total profit before exceptional items and tax	894700000	2679100000
4	Exceptional items	0	0
5	Total profit before tax	894700000	2679100000
6	Tax expense
7	Current tax	202800000	501000000
8	Deferred tax	-6100000	187500000
9	Total tax expenses	196700000	688500000
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	698000000	1990600000
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	-28500000	-109300000
16	Total profit (loss) for period	669500000	1881300000
17	Other comprehensive income net of taxes	-13600000	-17800000
18	Total Comprehensive Income for the period	655900000	1863500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	648000000	1719600000
	Total profit or loss, attributable to non-controlling interests	21500000	21500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-13500000	-17600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-100000	-200000
21	Details of equity share capital
	Paid-up equity share capital	1260300000	1260300000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		26459600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.41	13.85
	Diluted earnings (loss) per share from continuing operations	5.09	13.71
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	5.41	13.85
	Diluted earnings (loss) per share from continuing and discontinued operations	5.09	13.71
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	486600000
	Capital work-in-progress	0
	Investment property	84000000
	Goodwill	3182400000
	Other intangible assets	100000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	3179500000
	Non-current financial assets
	Non-current investments	1580600000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	172000000
	Total non-current financial assets	1752600000
	Deferred tax assets (net)	529500000
	Other non-current assets	821300000
	Total non-current assets	10036000000
2	Current assets
	Inventories	38605400000
	Current financial asset
	Current investments	80000000
	Trade receivables, current	834500000
	Cash and cash equivalents	6375400000
	Bank balance other than cash and cash equivalents	2082900000
	Loans, current	1585900000
	Other current financial assets	2531600000
	Total current financial assets	13490300000
	Current tax assets (net)	124800000
	Other current assets	4237900000
	Total current assets	56458400000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	66494400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1260300000
	Other equity	26459600000
	Total equity attributable to owners of parent	27719900000
	Non controlling interest	126000000
	Total equity	27845900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2586900000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	55600000
	Total Trade payable	55600000
	Other non-current financial liabilities	1937100000
	Total non-current financial liabilities	4579600000
	Provisions, non-current	48500000
	Deferred tax liabilities (net)	619800000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	5247900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6457900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	99600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	7816600000
	Total Trade payable	7916200000
	Other current financial liabilities	16940200000
	Total current financial liabilities	31314300000
	Other current liabilities	1811400000
	Provisions, current	172900000
	Current tax liabilities (Net)	102000000
	Deferred government grants, Current	0
	Total current liabilities	33400600000
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	38648500000
	Total equity and liabilites	66494400000
	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)
	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	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	Remeasurements of the defined benefit obligations	-15400000	-21000000
2	tax relating to above	3100000	4500000
3	Share of Other Comprehensive Loss of asociates/ joint ventures	-1300000	-1300000
	Total Amount of items that will not be reclassified to profit and loss	-13600000	-17800000
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
5	Total Other comprehensive income	-13600000	-17800000

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			2679100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1232200000
	Adjustments for decrease (increase) in inventories			-1314500000
	Adjustments for decrease (increase) in trade receivables, current			192400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-569400000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-49700000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1771100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-2757900000
	Adjustments for increase (decrease) in other non-current liabilities			-147100000
	Adjustments for depreciation and amortisation expense			137300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			98200000
	Adjustments for provisions, current			36300000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-78700000
	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			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-138400000
	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			-245300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1833500000
	Net cash flows from (used in) operations			845600000
	Dividends received			0
	Interest paid			0
	Interest received			-543900000
	Income taxes paid (refund)			415600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-113900000
	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			400000000
	Other cash receipts from sales of equity or debt instruments of other entities			111000000
	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			3400000
	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			193000000
	Proceeds from sales of investment property			0
	Purchase of investment property			513300000
	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			634700000
	Cash receipts from repayment of advances and loans made to other parties			157500000
	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			718300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			108500000
	Net cash flows from (used in) investing activities	-649100000
	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			8008100000
	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			3629200000
	Repayments of borrowings			5735900000
	Payments of lease liabilities			80800000
	Dividends paid			0
	Interest paid			810600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-171000000
	Net cash flows from (used in) financing activities			4839000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			4076000000
	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			4076000000
	Cash and cash equivalents cash flow statement at beginning of period			2299400000
	Cash and cash equivalents cash flow statement at end of period			6375400000