Integrated Filing — IndAS

General information about company
Scrip Code	532868
NSE Symbol	DLF
MSEI Symbol	NOTLISTED
ISIN	INE271C01023
Name of company	DLF 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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 Development
Start date and time of board meeting	19-May-2025   17:30:00
End date and time of board meeting	19-May-2025   19:30:00
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	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	31275800000	79936600000
	Other income	2201900000	10022300000
	Total income	33477700000	89958900000
2	Expenses
(a)	Cost of materials consumed	16516000000	41315800000
(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	1289600000	5919600000
(e)	Finance costs	1086000000	3972000000
(f)	Depreciation, depletion and amortisation expense	369100000	1506600000
(f)	Other Expenses
1	Other Expenses	3690300000	11614800000
	Total other expenses	3690300000	11614800000
	Total expenses	22951000000	64328800000
3	Total profit before exceptional items and tax	10526700000	25630100000
4	Exceptional items	0	-3023900000
5	Total profit before tax	10526700000	22606200000
6	Tax expense
7	Current tax	375200000	6770000000
8	Deferred tax	1437300000	-11108900000
9	Total tax expenses	1812500000	-4338900000
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	8714200000	26945100000
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	4107800000	16723100000
16	Total profit (loss) for period	12822000000	43668200000
17	Other comprehensive income net of taxes	-140500000	-105600000
18	Total Comprehensive Income for the period	12681500000	43562600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	12822000000	43676200000
	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	12681500000	43570600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	-8000000
21	Details of equity share capital
	Paid-up equity share capital	4950600000	4950600000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		420551600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.18	17.64
	Diluted earnings (loss) per share from continuing operations	5.18	17.64
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	5.18	17.64
	Diluted earnings (loss) per share from continuing and discontinued operations	5.18	17.64
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The above consolidated Financial Results of DLF Limited (the Company) its subsidiaries partnership firms (together referred as the group) and its joint ventures joint operations and associates have been reviewed by the Audit Committee and approved by the Board of Directors at its Meeting held on 19 May 2025 and have been audited by the Statutory Auditors of the Company. n nThe complete notes have been submitted along with the financial results submitted to the Stock Exchange.

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	6297600000
	Capital work-in-progress	771400000
	Investment property	17064900000
	Goodwill	9442500000
	Other intangible assets	2217800000
	Intangible assets under development	85500000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	200661400000
	Non-current financial assets
	Non-current investments	9144600000
	Trade receivables, non-current	0
	Loans, non-current	1901400000
	Other non-current financial assets	1509600000
	Total non-current financial assets	12555600000
	Deferred tax assets (net)	10029700000
	Other non-current assets	15082800000
	Total non-current assets	274209200000
2	Current assets
	Inventories	246214800000
	Current financial asset
	Current investments	3550000000
	Trade receivables, current	8022100000
	Cash and cash equivalents	7525300000
	Bank balance other than cash and cash equivalents	35855600000
	Loans, current	6766900000
	Other current financial assets	72386900000
	Total current financial assets	134106800000
	Current tax assets (net)	8491600000
	Other current assets	23390300000
	Total current assets	412203500000
3	Non-current assets classified as held for sale	8341000000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	694753700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4950600000
	Other equity	420551600000
	Total equity attributable to owners of parent	425502200000
	Non controlling interest	0
	Total equity	425502200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	19106300000
	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	7941900000
	Total Trade payable	7941900000
	Other non-current financial liabilities	2963400000
	Total non-current financial liabilities	30011600000
	Provisions, non-current	528900000
	Deferred tax liabilities (net)	15147800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1233300000
	Total non-current liabilities	46921600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	21921100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	5996300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	16614000000
	Total Trade payable	22610300000
	Other current financial liabilities	4019500000
	Total current financial liabilities	48550900000
	Other current liabilities	170595100000
	Provisions, current	413700000
	Current tax liabilities (Net)	2441600000
	Deferred government grants, Current	0
	Total current liabilities	222001300000
3	Liabilities directly associated with assets in disposal group classified as held for sale	328600000
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	269251500000
	Total equity and liabilites	694753700000
	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	Amount of items that will not be reclassified to profit and loss	-156600000	-164200000
	Total Amount of items that will not be reclassified to profit and loss	-156600000	-164200000
2	Income tax relating to items that will not be reclassified to profit or loss	-16100000	-58600000
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	-140500000	-105600000

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			22606200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3972000000
	Adjustments for decrease (increase) in inventories			-10804300000
	Adjustments for decrease (increase) in trade receivables, current			-2315700000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-8422600000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			3849300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			5465400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			46894800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1506600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			270000000
	Adjustments for provisions, current			18700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-2434300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			3100000
	Adjustments for dividend income			0
	Adjustments for interest income			8357900000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			134300000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-5100000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1833500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			27940800000
	Net cash flows from (used in) operations			50547000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1218500000
	Other inflows (outflows) of cash			3023900000
	Net cash flows from (used in) operating activities			52352400000
	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			1212000000
	Other cash payments to acquire equity or debt instruments of other entities			11977800000
	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			7200000
	Purchase of property, plant and equipment			960200000
	Proceeds from sales of investment property			0
	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			42982000000
	Cash advances and loans made to other parties			1024100000
	Cash receipts from repayment of advances and loans made to other parties			4275300000
	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			9991500000
	Interest received			6027500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-35430600000
	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			2840000000
	Repayments of borrowings			10350200000
	Payments of lease liabilities			295400000
	Dividends paid			12335900000
	Interest paid			3843500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			640000000
	Net cash flows from (used in) financing activities			-23345000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-6423200000
	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			-6423200000
	Cash and cash equivalents cash flow statement at beginning of period			13938300000
	Cash and cash equivalents cash flow statement at end of period			7515100000