Integrated Filing — IndAS



General information about company
Scrip Code 544054
NSE Symbol SURAJEST
MSEI Symbol NOTLISTED
ISIN INE843S01025
Name of company SURAJ ESTATE DEVELOPERS 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 Geographical
Description of single segment
Start date and time of board meeting 27-May-2025   17:00:00
End date and time of board meeting 27-May-2025   20:00:00
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 1364810000 5490920000
Other income 6820000 40800000
Total income 1371630000 5531720000
2 Expenses
(a) Cost of materials consumed 1072500000 4614550000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -138450000 -1649070000
(d) Employee benefit expense 77470000 242570000
(e) Finance costs 39970000 657020000
(f) Depreciation, depletion and amortisation expense 7800000 49650000
(f) Other Expenses
1 Other Expenses 52270000 256420000
Total other expenses 52270000 256420000
Total expenses 1111560000 4171140000
3 Total profit before exceptional items and tax 260070000 1360580000
4 Exceptional items 0 0
5 Total profit before tax 260070000 1360580000
6 Tax expense
7 Current tax 36950000 331270000
8 Deferred tax 40290000 27810000
9 Total tax expenses 77240000 359080000
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 182830000 1001500000
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 182830000 1001500000
17 Other comprehensive income net of taxes -680000 -520000
18 Total Comprehensive Income for the period 182150000 1000980000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 182900000 1001620000
Total profit or loss, attributable to non-controlling interests -130000 -130000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -520000 -520000
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 231370000 231370000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 8795630000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.61 21.8
Diluted earnings (loss) per share from continuing operations 3.54 19.7
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 3.61 21.8
Diluted earnings (loss) per share from continuing and discontinued operations 3.54 19.7
24 Debt equity ratio 0 0.0051
25 Debt service coverage ratio 0 0.0069
26 Interest service coverage ratio 0 0
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 222430000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 103910000
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 90000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 89490000
Total non-current financial assets 89580000
Deferred tax assets (net) 33430000
Other non-current assets 42150000
Total non-current assets 491500000
2 Current assets
Inventories 9040620000
Current financial asset
Current investments 28970000
Trade receivables, current 565390000
Cash and cash equivalents 140400000
Bank balance other than cash and cash equivalents 251220000
Loans, current 215690000
Other current financial assets 31860000
Total current financial assets 1233530000
Current tax assets (net) 9400000
Other current assets 6690480000
Total current assets 16974030000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 17465530000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 231370000
Other equity 8795630000
Total equity attributable to owners of parent 9027000000
Non controlling interest 260000
Total equity 9027260000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3430040000
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 80400000
Total non-current financial liabilities 3510440000
Provisions, non-current 15830000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 33320000
Total non-current liabilities 3559590000
Current liabilities
Current financial liabilities
Borrowings, current 1133000000
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 428590000
Total Trade payable 428590000
Other current financial liabilities 205190000
Total current financial liabilities 1766780000
Other current liabilities 2807910000
Provisions, current 2450000
Current tax liabilities (Net) 301540000
Deferred government grants, Current 0
Total current liabilities 4878680000
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 8438270000
Total equity and liabilites 17465530000
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)
1 REAL ESTATE 1364810000 5490920000
Total Segment Revenue 1364810000 5490920000
Less: Inter segment revenue 0 0
Revenue from operations 1364810000 5490920000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 REAL ESTATE 260040000 1360600000
Total Profit before tax 260040000 1360600000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 260040000 1360600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 REAL ESTATE 17464540000 17464540000
Total Segment Asset 17464540000 17464540000
Un-allocable Assets 0 0
Net Segment Asset 17464540000 17464540000
4 Segment Liabilities
Segment Liabilities
1 REAL ESTATE 17464540000 17464540000
Total Segment Liabilities 17464540000 17464540000
Un-allocable Liabilities 0 0
Net Segment Liabilities 17464540000 17464540000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -230000 -170000
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 910000 690000
5 Total Other comprehensive income -680000 -520000



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 1360580000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 639400000
Adjustments for decrease (increase) in inventories -1649070000
Adjustments for decrease (increase) in trade receivables, current -3641810000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 182240000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 49650000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
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 20750000
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 8050000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -4432290000
Net cash flows from (used in) operations -3071710000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 192590000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -3264300000
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 6490000
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 10000
Purchase of other long-term assets 14510000
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 20750000
Income taxes paid (refund) 2080000
Other inflows (outflows) of cash 788370000
Net cash flows from (used in) investing activities 786050000
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 2436380000
Proceeds from issuing other equity instruments 498750000
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 1998470000
Repayments of borrowings 1691640000
Payments of lease liabilities 0
Dividends paid 44360000
Interest paid 767260000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -52540000
Net cash flows from (used in) financing activities 2377800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -100450000
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 -100450000
Cash and cash equivalents cash flow statement at beginning of period 12910000
Cash and cash equivalents cash flow statement at end of period -87540000





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 SKLR & Co LLP Yes 31-Jul-2026