Integrated Filing — IndAS

General information about company
Scrip Code	523329
NSE Symbol	ELDEHSG
MSEI Symbol	NOTLISTED
ISIN	INE668G01021
Name of company	ELDECO HOUSING AND INDUSTRIES 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	15-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   15:00:00
End date and time of board meeting	22-May-2025   17:40:00
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	367209000	1339414000
	Other income	8887000	97549000
	Total income	376096000	1436963000
2	Expenses
(a)	Cost of materials consumed	737813000	1834322000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-544696000	-1101426000
(d)	Employee benefit expense	31900000	108681000
(e)	Finance costs	9732000	42778000
(f)	Depreciation, depletion and amortisation expense	2357000	8378000
(f)	Other Expenses
1	Other Expenses	84918000	238957000
	Total other expenses	84918000	238957000
	Total expenses	322024000	1131690000
3	Total profit before exceptional items and tax	54072000	305273000
4	Exceptional items	0	0
5	Total profit before tax	54072000	305273000
6	Tax expense
7	Current tax	23164000	92808000
8	Deferred tax	-1455000	-2619000
9	Total tax expenses	21709000	90189000
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	32363000	215084000
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	32363000	215084000
17	Other comprehensive income net of taxes	-732000	-353000
18	Total Comprehensive Income for the period	31631000	214731000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	32363000	215084000
	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	31631000	214731000
	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	19666000	19666000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.29	21.87
	Diluted earnings (loss) per share from continuing operations	3.29	21.87
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	3.29	21.87
	Diluted earnings (loss) per share from continuing and discontinued operations	3.29	21.87
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	36677000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	128793000
	Other intangible assets	7356000
	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	2606000
	Trade receivables, non-current	0
	Loans, non-current	663828000
	Other non-current financial assets	73112000
	Total non-current financial assets	739546000
	Deferred tax assets (net)	3748000
	Other non-current assets	0
	Total non-current assets	916120000
2	Current assets
	Inventories	5477869000
	Current financial asset
	Current investments	0
	Trade receivables, current	13417000
	Cash and cash equivalents	1199108000
	Bank balance other than cash and cash equivalents	28126000
	Loans, current	0
	Other current financial assets	15923000
	Total current financial assets	1256574000
	Current tax assets (net)	0
	Other current assets	566229000
	Total current assets	7300672000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	8216792000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	19666000
	Other equity	3822134000
	Total equity attributable to owners of parent	3841800000
	Non controlling interest	0
	Total equity	3841800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	982546000
	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	0
	Total Trade payable	0
	Other non-current financial liabilities	30401000
	Total non-current financial liabilities	1012947000
	Provisions, non-current	11300000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	9448000
	Total non-current liabilities	1033695000
	Current liabilities
	Current financial liabilities
	Borrowings, current	164607000
	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	152697000
	Total Trade payable	152697000
	Other current financial liabilities	43674000
	Total current financial liabilities	360978000
	Other current liabilities	2977769000
	Provisions, current	1488000
	Current tax liabilities (Net)	1062000
	Deferred government grants, Current	0
	Total current liabilities	3341297000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	4374992000
	Total equity and liabilites	8216792000
	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	Items that will not be reclassified to profit and loss	-979000	-472000
	Total Amount of items that will not be reclassified to profit and loss	-979000	-472000
2	Income tax relating to items that will not be reclassified to profit or loss	-247000	-119000
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	-732000	-353000

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			305273000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-1105451000
	Adjustments for decrease (increase) in trade receivables, current			19648000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-118235000
	Adjustments for decrease (increase) in other non-current assets			-2765000
	Adjustments for other financial assets, non-current			-53034000
	Adjustments for other financial assets, current			-5056000
	Adjustments for other bank balances			-1008000
	Adjustments for increase (decrease) in trade payables, current			-51888000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1050564000
	Adjustments for increase (decrease) in other non-current liabilities			2763000
	Adjustments for depreciation and amortisation expense			8509000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			2759000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			4345000
	Adjustments for other financial liabilities, non-current			7518000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			86237000
	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)			0
	Other adjustments for non-cash items			181000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-327387000
	Net cash flows from (used in) operations			-22114000
	Dividends received			0
	Interest paid			-42778000
	Interest received			0
	Income taxes paid (refund)			90070000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-69406000
	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			0
	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			733000
	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			86237000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	85504000
	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			323974000
	Repayments of borrowings			0
	Payments of lease liabilities			6726000
	Dividends paid			78664000
	Interest paid			42778000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			195806000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			211904000
	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			211904000
	Cash and cash equivalents cash flow statement at beginning of period			987204000
	Cash and cash equivalents cash flow statement at end of period			1199108000