Integrated Filing — IndAS



General information about company
Scrip Code 123456
NSE Symbol PANSARI
MSEI Symbol NOTLISTED
ISIN INE697V01011
Name of company PANSARI 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 28-May-2025   14:00:00
End date and time of board meeting 28-May-2025   16:30:00
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 Not applicable



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-Oct-2024 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 186778000 399730000
Other income 22935000 48702000
Total income 209713000 448432000
2 Expenses
(a) Cost of materials consumed 283650000 643424000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -169603000 -396684000
(d) Employee benefit expense 1619000 7742000
(e) Finance costs 14681000 42572000
(f) Depreciation, depletion and amortisation expense 2064000 31743000
(f) Other Expenses
1 OTHER EXPENSES 3665000 19231000
Total other expenses 3665000 19231000
Total expenses 136076000 348028000
3 Total profit before exceptional items and tax 73637000 100404000
4 Exceptional items 0 0
5 Total profit before tax 73637000 100404000
6 Tax expense
7 Current tax 18637000 26716000
8 Deferred tax 16479000 -1154000
9 Total tax expenses 35116000 25562000
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 38521000 74842000
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 -46000 0
16 Total profit (loss) for period 38475000 74842000
17 Other comprehensive income net of taxes 871000 871000
18 Total Comprehensive Income for the period 39346000 75713000
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 174468000 174468000
Face value of equity share capital 10 10
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 3.09 4.3
Diluted earnings (loss) per share from continuing operations 3.09 0
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 3.09 4.3
Diluted earnings (loss) per share from continuing and discontinued operations 3.09 0
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 593435000
Capital work-in-progress 0
Investment property 325232000
Goodwill 0
Other intangible assets 0
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 86437000
Trade receivables, non-current 0
Loans, non-current 22728000
Other non-current financial assets 0
Total non-current financial assets 109165000
Deferred tax assets (net) 35101000
Other non-current assets 62873000
Total non-current assets 1125806000
2 Current assets
Inventories 1625820000
Current financial asset
Current investments 0
Trade receivables, current 70363000
Cash and cash equivalents 21896000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 1165062000
Total current financial assets 1257321000
Current tax assets (net) 16480000
Other current assets 80516000
Total current assets 2980137000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4105943000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 174468000
Other equity 1167901000
Total equity attributable to owners of parent 1342369000
Non controlling interest 0
Total equity 1342369000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 27980000
Total non-current financial liabilities 27980000
Provisions, non-current 1318000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 100675000
Total non-current liabilities 129973000
Current liabilities
Current financial liabilities
Borrowings, current 1009520000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 256000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 24368000
Total Trade payable 24624000
Other current financial liabilities 10840000
Total current financial liabilities 1044984000
Other current liabilities 1588487000
Provisions, current 130000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2633601000
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 2763574000
Total equity and liabilites 4105943000
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-Oct-2024 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-Oct-2024 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 income/(loss) ondefined benefit plans 56000 56000
2 Income tax relating to above items -16000 -16000
Total Amount of items that will not be reclassified to profit and loss 40000 40000
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
1 Fair value through OCI of Equity Investment 935000 935000
2 Income tax relating to above items -104000 -104000
Total Amount of items that will be reclassified to profit and loss 831000 831000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 871000 871000



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 100404000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 42572000
Adjustments for decrease (increase) in inventories -542213000
Adjustments for decrease (increase) in trade receivables, current 72421000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 84044000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -506610000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -16545000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 649021000
Adjustments for increase (decrease) in other non-current liabilities 704000
Adjustments for depreciation and amortisation expense 32166000
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 -1364000
Adjustments for other financial liabilities, non-current -15687000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 37502000
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 -238000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -239231000
Net cash flows from (used in) operations -138827000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 24890000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -163717000
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 1800000
Purchase of property, plant and equipment 22518000
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 36343000
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 37502000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 410000
Net cash flows from (used in) investing activities 53537000
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 -148410000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 42572000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 105838000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -4342000
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 -4342000
Cash and cash equivalents cash flow statement at beginning of period 26238000
Cash and cash equivalents cash flow statement at end of period 21896000