Integrated Filing — IndAS

General information about company
Scrip Code	539290
NSE Symbol	OSWALGREEN
MSEI Symbol	NOTLISTED
ISIN	INE143A01010
Name of company	Oswal Greentech 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	21-May-2025   12:30:00
End date and time of board meeting	21-May-2025   13:55:00
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	Statement on impact of audit qualification
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	2025-01-28
Indicate Company website link for updated RPT policy of the Company	https://oswalgreens.com/Home/content/Policy-on-related-party-transaction/Policy-On-Related-Party-Transaction
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
The Company has no outstanding loans and debt securities as on March 31, 2025.

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	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	198343000	659576000
	Other income	72154000	267695000
	Total income	270497000	927271000
2	Expenses
(a)	Cost of materials consumed	189261000	395145000
(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	26631000	148185000
(e)	Finance costs	2695000	9631000
(f)	Depreciation, depletion and amortisation expense	8465000	35448000
(f)	Other Expenses
1	Donation	106000	145000
2	Consultancy and professional fee	10784000	52152000
3	Expenses for leases of low value assets	433000	3611000
4	Rates and Taxes	1621000	5991000
5	Contribution towards Corporate Social Responsibility	7500000	7500000
6	Other expenses	26381000	171247000
	Total other expenses	46825000	240646000
	Total expenses	273877000	829055000
3	Total profit before exceptional items and tax	-3380000	98216000
4	Exceptional items	0	0
5	Total profit before tax	-3380000	98216000
6	Tax expense
7	Current tax	9021000	10243000
8	Deferred tax	-6274000	2652000
9	Total tax expenses	2747000	12895000
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	-6127000	85321000
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	-6127000	85321000
17	Other comprehensive income net of taxes	13494000	20284000
18	Total Comprehensive Income for the period	7367000	105605000
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	2568092000	2568092000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		22431855000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.02	0.33
	Diluted earnings (loss) per share from continuing operations	-0.02	0.33
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.02	0.33
	Diluted earnings (loss) per share from discontinued operations	-0.02	0.33
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-0.04	0.66
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.04	0.66
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	1166160000
	Capital work-in-progress
	Investment property	11688000
	Goodwill	0
	Other intangible assets	56225000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1094902000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	125045000
	Total non-current financial assets	1219947000
	Deferred tax assets (net)	133182000
	Other non-current assets	8323082000
	Total non-current assets	10910284000
2	Current assets
	Inventories	2225200000
	Current financial asset
	Current investments	1836527000
	Trade receivables, current	0
	Cash and cash equivalents	33900000
	Bank balance other than cash and cash equivalents	4012319000
	Loans, current	6437403000
	Other current financial assets	112686000
	Total current financial assets	12432835000
	Current tax assets (net)
	Other current assets	4867000
	Total current assets	14662902000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	25573186000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2568092000
	Other equity	22431855000
	Total equity attributable to owners of parent	24999947000
	Non controlling interest
	Total equity	24999947000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	44104000
	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
	Total Trade payable
	Other non-current financial liabilities	42902000
	Total non-current financial liabilities	87006000
	Provisions, non-current	25018000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	112024000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2759000
	Trade payables, 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 current financial liabilities
	Total current financial liabilities	2759000
	Other current liabilities	24197000
	Provisions, current	18597000
	Current tax liabilities (Net)	415662000
	Deferred government grants, Current
	Total current liabilities	461215000
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	573239000
	Total equity and liabilites	25573186000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	(a) Real Estate	123316000	360902000
2	(b) Investment Activities	69934000	257037000
3	(c) Unallocated	77247000	309332000
	Total Segment Revenue	270497000	927271000
	Less: Inter segment revenue
	Revenue from operations	270497000	927271000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	(a) Real Estate	-99373000	-263970000
2	(b) Investment Activities	44287000	158413000
3	(c) Unallocated	54401000	213404000
	Total Profit before tax	-685000	107847000
	i. Finance cost	2695000	2695000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	-3380000	98216000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	(a) Real Estate	10529280000	10529280000
2	(b) Investment Activities	9494156000	9494156000
3	(c) Unallocated	5549750000	5549750000
	Total Segment Asset	25573186000	25573186000
	Un-allocable Assets	0	0
	Net Segment Asset	25573186000	25573186000
4	Segment Liabilities
	Segment Liabilities
1	(a) Real Estate	229374000	229374000
2	(b) Investment Activities	81412000	81412000
3	(c) Unallocated	262453000	262453000
	Total Segment Liabilities	573239000	573239000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	573239000	573239000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Equity instruments through other comprehensive income (FVTOCI)	13151000	13178000
2	Remeasurement of defined benefit plan	343000	2012000
3	Remeasurement of defined lease liability	0	5094000
	Total Amount of items that will not be reclassified to profit and loss	13494000	20284000
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	0	0
5	Total Other comprehensive income	13494000	20284000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			98216000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			9631000
	Adjustments for decrease (increase) in inventories			381728000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			5959000
	Adjustments for decrease (increase) in other non-current assets			1014501000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-244575000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-4865000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			109988000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			35448000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-128000
	Adjustments for provisions, non-current			-8857000
	Adjustments for other financial liabilities, current			-18412000
	Adjustments for other financial liabilities, non-current			192000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			165920000
	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)			963000
	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)			1115653000
	Net cash flows from (used in) operations			1213869000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			11051000
	Other inflows (outflows) of cash			-101276000
	Net cash flows from (used in) operating activities			1101542000
	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			461681000
	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			492000
	Purchase of property, plant and equipment			974000
	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			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			117634000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-755039000
	Net cash flows from (used in) investing activities	-1099568000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			19954000
	Dividends paid			0
	Interest paid			1713000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-21667000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-19693000
	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			-19693000
	Cash and cash equivalents cash flow statement at beginning of period			53593000
	Cash and cash equivalents cash flow statement at end of period			33900000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block
Textual Information(1)	We refer to Note 37 of the financial statements for non provisioning of interest income of INR 4242.55 Lacs for current year pending the Arbitration Proceedings. Consequent to this the interest income and corresponding current assets are lesser by INR 7505.47 Lacs for the year ended March 31, 2025.
Textual Information(2)	The Current Assets are lesser by INR 7505.47 Lacs for the year ended March 31, 2025 n nManagement Response: The Company has invoked arbitration clause as per ICD agreement. In this view the Company has decided not to charge any further interest pending the arbitration proceedings.
Textual Information(3)	NA
Textual Information(4)	NA
Textual Information(5)	NA