Integrated Filing — IndAS



General information about company
Scrip Code 543419
NSE Symbol SHRIRAMPPS
MSEI Symbol NOTLISTED
ISIN INE217L01019
Name of company SHRIRAM PROPERTIES 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 27-May-2025   11:00:00
End date and time of board meeting 27-May-2025   13:20:00
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 4077300000 8234400000
Other income 197800000 1499400000
Total income 4275100000 9733800000
2 Expenses
(a) Cost of materials consumed 1735000000 4434400000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1172200000 1315000000
(d) Employee benefit expense 227200000 924700000
(e) Finance costs 242300000 1045800000
(f) Depreciation, depletion and amortisation expense 23500000 103500000
(f) Other Expenses
1 Impairment losses 120500000 150500000
2 Other expenses 334300000 1116000000
Total other expenses 454800000 1266500000
Total expenses 3855000000 9089900000
3 Total profit before exceptional items and tax 420100000 643900000
4 Exceptional items 0 0
5 Total profit before tax 420100000 643900000
6 Tax expense
7 Current tax -83600000 -76900000
8 Deferred tax 232800000 182900000
9 Total tax expenses 149200000 106000000
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 270900000 537900000
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 205700000 235100000
16 Total profit (loss) for period 476600000 773000000
17 Other comprehensive income net of taxes -11700000 -11200000
18 Total Comprehensive Income for the period 464900000 761800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 477800000 772000000
Total profit or loss, attributable to non-controlling interests -1200000 1000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 466100000 760800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -1200000 1000000
21 Details of equity share capital
Paid-up equity share capital 1703500000 1703500000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 11853000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.8 4.53
Diluted earnings (loss) per share from continuing operations 2.8 4.53
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 2.8 4.53
Diluted earnings (loss) per share from continuing and discontinued operations 2.8 4.53
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 689800000
Capital work-in-progress 0
Investment property 600000
Goodwill 107100000
Other intangible assets 15100000
Intangible assets under development 5100000
Biological assets other than bearer plants 0
Investments accounted for using equity method 30900000
Non-current financial assets
Non-current investments 456800000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 12400000
Total non-current financial assets 469200000
Deferred tax assets (net) 412500000
Other non-current assets 880200000
Total non-current assets 2610500000
2 Current assets
Inventories 25333100000
Current financial asset
Current investments 1384100000
Trade receivables, current 937800000
Cash and cash equivalents 1611400000
Bank balance other than cash and cash equivalents 175000000
Loans, current 513200000
Other current financial assets 1869900000
Total current financial assets 6491400000
Current tax assets (net) 0
Other current assets 4951100000
Total current assets 36775600000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 39386100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1703500000
Other equity 11853000000
Total equity attributable to owners of parent 13556500000
Non controlling interest 3300000
Total equity 13559800000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 576900000
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 0
Total non-current financial liabilities 576900000
Provisions, non-current 85700000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 33100000
Total non-current liabilities 695700000
Current liabilities
Current financial liabilities
Borrowings, current 5928700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 643700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1179300000
Total Trade payable 1823000000
Other current financial liabilities 4093700000
Total current financial liabilities 11845400000
Other current liabilities 13110200000
Provisions, current 57600000
Current tax liabilities (Net) 117400000
Deferred government grants, Current 0
Total current liabilities 25130600000
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 25826300000
Total equity and liabilites 39386100000
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 Re-measurement of income/(losses) on defined benefit plans, net of taxes -11700000 -11200000
Total Amount of items that will not be reclassified to profit and loss -11700000 -11200000
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 -11700000 -11200000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 643900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1045800000
Adjustments for decrease (increase) in inventories 1560600000
Adjustments for decrease (increase) in trade receivables, current -185700000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -262100000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 121500000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 244500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -475300000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 103500000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 150500000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
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 356000000
Adjustments for share-based payments 19400000
Adjustments for fair value losses (gains) -174700000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -814600000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships -71900000
Total adjustments for reconcile profit (loss) 905500000
Net cash flows from (used in) operations 1549400000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 13400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1536000000
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 930000000
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 -47800000
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 59800000
Proceeds from sales of investment property 600000
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 76300000
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 22300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1453900000
Net cash flows from (used in) investing activities -436700000
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 200000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 4872000000
Repayments of borrowings 4876500000
Payments of lease liabilities 13600000
Dividends paid 0
Interest paid 1257500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1275400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -176100000
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 -176100000
Cash and cash equivalents cash flow statement at beginning of period 1787500000
Cash and cash equivalents cash flow statement at end of period 1611400000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Walker Chandiok & Co LLP Yes 31-May-2025