Integrated Filing — IndAS

General information about company
Scrip Code	533218
NSE Symbol	EMAMIREAL
MSEI Symbol	NOTLISTED
ISIN	INE778K01012
Name of company	EMAMI REALTY 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	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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
Start date and time of board meeting	22-May-2025   11:30:00
End date and time of board meeting	22-May-2025   14:00:00
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-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	136600000	823100000
	Other income	134800000	528500000
	Total income	271400000	1351600000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	400000	28600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-379400000	-753400000
(d)	Employee benefit expense	42000000	170900000
(e)	Finance costs	286100000	1130600000
(f)	Depreciation, depletion and amortisation expense	3500000	13600000
(f)	Other Expenses
1	Project Expenses	504600000	1510600000
2	Other Expenses	664400000	720700000
	Total other expenses	1169000000	2231300000
	Total expenses	1121600000	2821600000
3	Total profit before exceptional items and tax	-850200000	-1470000000
4	Exceptional items	0	0
5	Total profit before tax	-850200000	-1470000000
6	Tax expense
7	Current tax	100000	100000
8	Deferred tax	-53500000	-207600000
9	Total tax expenses	-53400000	-207500000
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	-796800000	-1262500000
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	100000
16	Total profit (loss) for period	-796800000	-1262400000
17	Other comprehensive income net of taxes	2100000	2100000
18	Total Comprehensive Income for the period	-794700000	-1260300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-796800000	-1262400000
	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	-794700000	-1260300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	75700000	75700000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		-1692900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-21.05	-33.36
	Diluted earnings (loss) per share from continuing operations	-21.05	-33.36
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	-21.05	-33.36
	Diluted earnings (loss) per share from continuing and discontinued operations	-21.05	-33.36
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	21800000
	Capital work-in-progress
	Investment property	80900000
	Goodwill	251700000
	Other intangible assets	3500000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1079000000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	56900000
	Total non-current financial assets	1135900000
	Deferred tax assets (net)	993500000
	Other non-current assets	10600000
	Total non-current assets	2497900000
2	Current assets
	Inventories	10128000000
	Current financial asset
	Current investments	241200000
	Trade receivables, current	100100000
	Cash and cash equivalents	66400000
	Bank balance other than cash and cash equivalents	900000
	Loans, current	2923400000
	Other current financial assets	4286000000
	Total current financial assets	7618000000
	Current tax assets (net)	74200000
	Other current assets	1442400000
	Total current assets	19262600000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	21760500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	75700000
	Other equity	-1692900000
	Total equity attributable to owners of parent	-1617200000
	Non controlling interest
	Total equity	-1617200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	9435600000
	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	6000000
	Total non-current financial liabilities	9441600000
	Provisions, non-current	24600000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	371000000
	Total non-current liabilities	9837200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	9604800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	8400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	24100000
	Total Trade payable	32500000
	Other current financial liabilities	780400000
	Total current financial liabilities	10417700000
	Other current liabilities	3120800000
	Provisions, current	2000000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	13540500000
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	23377700000
	Total equity and liabilites	21760500000
	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	Remeasurements gains/(loss) on the defined benefit plan	2800000	2800000
	Total Amount of items that will not be reclassified to profit and loss	2800000	2800000
2	Income tax relating to items that will not be reclassified to profit or loss	700000	700000
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	2100000	2100000

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			-1470000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1130600000
	Adjustments for decrease (increase) in inventories			-753400000
	Adjustments for decrease (increase) in trade receivables, current			17900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-242900000
	Adjustments for decrease (increase) in other non-current assets			-1000000
	Adjustments for other financial assets, non-current			-31800000
	Adjustments for other financial assets, current			-85800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-17400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			227100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			13600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-7800000
	Adjustments for provisions, non-current			11300000
	Adjustments for other financial liabilities, current			176700000
	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			429200000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-600000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-8700000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			628400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			14400000
	Total adjustments for reconcile profit (loss)			641400000
	Net cash flows from (used in) operations			-828600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			200000
	Other inflows (outflows) of cash			74800000
	Net cash flows from (used in) operating activities			-754000000
	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			64900000
	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			10200000
	Proceeds from sales of investment property			1100000
	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			1491000000
	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			429200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5200000
	Net cash flows from (used in) investing activities	1841000000
	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			104500000
	Payments of lease liabilities			6600000
	Dividends paid			0
	Interest paid			1130600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1241700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-154700000
	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			-154700000
	Cash and cash equivalents cash flow statement at beginning of period			221100000
	Cash and cash equivalents cash flow statement at end of period			66400000