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	Standalone
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2022-06-03
Indicate Company website link for updated RPT policy of the Company	https://www.rustomjee.com/about-us/codes-and-policies/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
No Such Default n

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	Standalone	Standalone
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	3249800000	5506300000
	Other income	620200000	2051200000
	Total income	3870000000	7557500000
2	Expenses
(a)	Cost of materials consumed	2915300000	6041700000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-609700000	-2309900000
(d)	Employee benefit expense	269400000	880000000
(e)	Finance costs	81700000	434200000
(f)	Depreciation, depletion and amortisation expense	50600000	122700000
(f)	Other Expenses
1	Other Expenses	399900000	1102000000
	Total other expenses	399900000	1102000000
	Total expenses	3107200000	6270700000
3	Total profit before exceptional items and tax	762800000	1286800000
4	Exceptional items	0	0
5	Total profit before tax	762800000	1286800000
6	Tax expense
7	Current tax	182300000	309600000
8	Deferred tax	31000000	42700000
9	Total tax expenses	213300000	352300000
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	549500000	934500000
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	549500000	934500000
17	Other comprehensive income net of taxes	-8600000	-12900000
18	Total Comprehensive Income for the period	540900000	921600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
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	1260300000	1260300000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		24075100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.36	7.53
	Diluted earnings (loss) per share from continuing operations	4.32	7.45
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	4.36	7.53
	Diluted earnings (loss) per share from continuing and discontinued operations	4.32	7.45
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	412600000
	Capital work-in-progress
	Investment property	84000000
	Goodwill	158000000
	Other intangible assets	100000
	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	4682400000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	53000000
	Total non-current financial assets	4735400000
	Deferred tax assets (net)	14700000
	Other non-current assets	492800000
	Total non-current assets	5897600000
2	Current assets
	Inventories	12905000000
	Current financial asset
	Current investments	0
	Trade receivables, current	217700000
	Cash and cash equivalents	4271000000
	Bank balance other than cash and cash equivalents	1155400000
	Loans, current	10712400000
	Other current financial assets	2389400000
	Total current financial assets	18745900000
	Current tax assets (net)	124800000
	Other current assets	1290300000
	Total current assets	33066000000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	38963600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1260300000
	Other equity	24075100000
	Total equity attributable to owners of parent	25335400000
	Non controlling interest
	Total equity	25335400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1975100000
	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	726100000
	Total non-current financial liabilities	2756800000
	Provisions, non-current	39400000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	188500000
	Total non-current liabilities	2984700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1521600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	42100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3714600000
	Total Trade payable	3756700000
	Other current financial liabilities	506600000
	Total current financial liabilities	5784900000
	Other current liabilities	4715600000
	Provisions, current	93600000
	Current tax liabilities (Net)	49400000
	Deferred government grants, Current	0
	Total current liabilities	10643500000
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	13628200000
	Total equity and liabilites	38963600000
	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		Standalone	Standalone
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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of the defined benefit obligations	-11500000	-17200000
2	tax relating to above	2900000	4300000
	Total Amount of items that will not be reclassified to profit and loss	-8600000	-12900000
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	-8600000	-12900000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1286800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			507400000
	Adjustments for decrease (increase) in inventories			-2333700000
	Adjustments for decrease (increase) in trade receivables, current			-108000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-6400000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-45000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1062200000
	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			0
	Adjustments for depreciation and amortisation expense			122700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			91500000
	Adjustments for provisions, current			32700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-89400000
	Adjustments for other financial liabilities, non-current			-330600000
	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)			-129800000
	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			125900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1100500000
	Net cash flows from (used in) operations			186300000
	Dividends received			0
	Interest paid			0
	Interest received			-1639200000
	Income taxes paid (refund)			318700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-1771600000
	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			157700000
	Proceeds from sales of investment property			0
	Purchase of investment property			386700000
	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			5149500000
	Cash receipts from repayment of advances and loans made to other parties			6262200000
	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			1140100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-376700000
	Net cash flows from (used in) investing activities	1331700000
	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			586600000
	Repayments of borrowings			4509700000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			477200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-246600000
	Net cash flows from (used in) financing activities			3361200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2921300000
	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			2921300000
	Cash and cash equivalents cash flow statement at beginning of period			1349700000
	Cash and cash equivalents cash flow statement at end of period			4271000000