Integrated Filing — IndAS



General information about company
Scrip Code 531556
NSE Symbol CORALFINAC
MSEI Symbol NOTLISTED
ISIN INE558D01021
Name of company CORAL INDIA FINANCE & HOUSING 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 23-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
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 Multi segment
Description of single segment
Start date and time of board meeting 28-May-2025   12:40:00
End date and time of board meeting 28-May-2025   16:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-02-13
Indicate Company website link for updated RPT policy of the Company https://coralhousing.in/policies.php
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The requirement of Disclosures by listed entities of defaults on payment of interest/ repayment of principal amount on loans from banks / financial institutions and unlisted debt securities is not applicable to the company as the company niether have any borrowings from the banks/financial institutions nor have any convertible securities.



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 Standalone Standalone
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 30489000 211592000
Other income 5554000 48114000
Total income 36043000 259706000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 7384000
(d) Employee benefit expense 2212000 9412000
(e) Finance costs 1000 2000
(f) Depreciation, depletion and amortisation expense 108000 738000
(f) Other Expenses
1 Rates & Taxes 214000 3503000
2 Rent Paid 300000 1200000
3 Sundry Expenses 379000 9697000
4 Legal & Professional Charges 885000 3600000
5 Repairs & Maintainance 916000 4222000
6 Society Maintainance Expenses 236000 491000
7 CSR 1556000 4062000
8 General Expenses 794000 3532000
Total other expenses 5280000 30307000
Total expenses 7601000 47843000
3 Total profit before exceptional items and tax 28442000 211863000
4 Exceptional items 0 0
5 Total profit before tax 28442000 211863000
6 Tax expense
7 Current tax 5000000 37000000
8 Deferred tax -23000 -38000
9 Total tax expenses 4977000 36962000
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 23465000 174901000
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 23465000 174901000
17 Other comprehensive income net of taxes -65962000 214171000
18 Total Comprehensive Income for the period -42497000 389072000
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 80604000 80602000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 2127592000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.58 4.34
Diluted earnings (loss) per share from continuing operations 0.58 4.34
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 0.58 4.34
Diluted earnings (loss) per share from continuing and discontinued operations 0.58 4.34
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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 12792000
Capital work-in-progress 43880000
Investment property 164878000
Goodwill 0
Other intangible assets 30000
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 517847000
Trade receivables, non-current 0
Loans, non-current 105334000
Other non-current financial assets 31496000
Total non-current financial assets 654677000
Deferred tax assets (net) 0
Other non-current assets 106652000
Total non-current assets 982909000
2 Current assets
Inventories 61010000
Current financial asset
Current investments 1088808000
Trade receivables, current 6496000
Cash and cash equivalents 7948000
Bank balance other than cash and cash equivalents 150845000
Loans, current 3240000
Other current financial assets 0
Total current financial assets 1257337000
Current tax assets (net) 37002000
Other current assets 2325000
Total current assets 1357674000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 2340583000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 80604000
Other equity 2127592000
Total equity attributable to owners of parent 2208196000
Non controlling interest
Total equity 2208196000
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 34100000
Total non-current financial liabilities 34100000
Provisions, non-current 56900000
Deferred tax liabilities (net) 1754000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 92754000
Current liabilities
Current financial liabilities
Borrowings, current 0
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 594000
Total Trade payable 594000
Other current financial liabilities 0
Total current financial liabilities 594000
Other current liabilities 1511000
Provisions, current 528000
Current tax liabilities (Net) 37000000
Deferred government grants, Current 0
Total current liabilities 39633000
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 132387000
Total equity and liabilites 2340583000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Investment 36043000 234102000
2 Constructions 0 25604000
Total Segment Revenue 36043000 259706000
Less: Inter segment revenue 0 0
Revenue from operations 36043000 259706000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Investment 31279000 211635000
2 Constructions -643000 15738000
Total Profit before tax 30636000 227373000
i. Finance cost 1000 1000
ii. Other Unallocable Expenditure net off Unallocable income 2193000 2193000
Profit before tax 28442000 211863000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Investment 2085944000 2085944000
2 Constructions 139262000 139262000
Total Segment Asset 2225206000 2225206000
Un-allocable Assets 115377000 115377000
Net Segment Asset 2340583000 2340583000
4 Segment Liabilities
Segment Liabilities
1 Investment 32892000 32892000
2 Constructions 1759000 1759000
Total Segment Liabilities 34651000 34651000
Un-allocable Liabilities 97736000 97736000
Net Segment Liabilities 132387000 132387000
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Equity instruments through other comprehensive income, net -65962000 214171000
Total Amount of items that will not be reclassified to profit and loss -65962000 214171000
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 -65962000 214171000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 211863000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2000
Adjustments for decrease (increase) in inventories 7384000
Adjustments for decrease (increase) in trade receivables, current -1467000
Adjustments for decrease (increase) in trade receivables, non-current 3739000
Adjustments for decrease (increase) in other current assets 3857000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 3903000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 260000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 5131000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 738000
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 6000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 9372000
Adjustments for interest income 26505000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 47929000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -59855000
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 0
Total adjustments for reconcile profit (loss) -24250000
Net cash flows from (used in) operations 187613000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 187613000
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 178824000
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 65000
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 16132000
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 6541000
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 9372000
Interest received 26505000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -24499000
Net cash flows from (used in) investing activities -176972000
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 0
Payments of lease liabilities 0
Dividends paid 16121000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2000
Net cash flows from (used in) financing activities -16123000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -5482000
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 -5482000
Cash and cash equivalents cash flow statement at beginning of period 164275000
Cash and cash equivalents cash flow statement at end of period 158793000





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 Hasmukh Shah & Co. LLP Yes 31-May-2026


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Coral India Finance and Housing Limited NAVIN DOSHI Chairman & Managing Director & Promoter Remuneration 6000000 Approved by the Audit Committee 2400000 0 0
2 Coral India Finance and Housing Limited KISHOR MEHTA Wholetime Director & CFO Remuneration 2000000 Approved by the Audit Committee 762000 0 0
3 Coral India Finance and Housing Limited Meena Kishor Mehta Relative of Key Managerial Personnel Any other transaction Maintainance & Repair Receipts 200000 Approved by the Audit Committee 11000 0 0
4 Coral India Finance and Housing Limited MEETA SHETH Non-Executive Director & Promoter Any other transaction Sitting Fees 100000 Approved by the Audit Committee 11000 0 0
5 Coral India Finance and Housing Limited MEETA SHETH Non-Executive Director & Promoter Any other transaction Maintainance & Repair Receipts 200000 Approved by the Audit Committee 19000 0 0
6 Coral India Finance and Housing Limited KUNDAN DOSHI Promoter & Relative of Key Managerial Personnel Any other transaction Maintainance & Repair Receipts 200000 Approved by the Audit Committee 25000 0 0
7 Coral India Finance and Housing Limited SHEELA KAMDAR Non-Executive Independent Director Any other transaction Sitting Fees Not Applicable 27000 0 0
8 Coral India Finance and Housing Limited SHARAD MEHTA Non-Executive Independent Director Any other transaction Sitting Fees Not Applicable 18000 0 0
9 Coral India Finance and Housing Limited NIRAJ MEHTA Non-Executive Independent Director Any other transaction Sitting Fees Not Applicable 27000 0 0
10 Coral India Finance and Housing Limited VINAY MEHTA Non-Executive Independent Director Any other transaction Sitting Fees Not Applicable 11000 0 0
11 Coral India Finance and Housing Limited RIYA SHAH Company Secretary & Compliance office Remuneration 2000000 Approved by the Audit Committee 871000 0 0
12 Coral India Finance and Housing Limited RIYA SHAH Company Secretary & Compliance office Any other transaction Reimbursement paid Ratified by the Audit Committee 9000 0 0
13 Coral India Finance and Housing Limited VORA TRADING CO. Entity where Directors/Close family members of Directors having control/significant influence Any other transaction Rent paid 1200000 Approved by the Audit Committee 600000 0 0
14 Coral India Finance and Housing Limited DWD PHARMACEUTICALS LIMITED Entity where Directors/Close family members of Directors having control/significant influence Any other transaction Rent received 3600000 Approved by the Audit Committee 1800000 0 0
15 Coral India Finance and Housing Limited BEZEL PHARMA PRIVATE LIMITED Entity where Directors/Close family members of Directors having control/significant influence Loan 300000000 Not Applicable 58000000 0 0
16 Coral India Finance and Housing Limited BEZEL PHARMA PRIVATE LIMITED Entity where Directors/Close family members of Directors having control/significant influence Interest received 5800000 Approved by the Audit Committee 199000 0 0
17 Coral India Finance and Housing Limited BEZEL PHARMA PRIVATE LIMITED Entity where Directors/Close family members of Directors having control/significant influence Any other transaction Interest Recevivable Not Applicable 1795000 0 0
18 Coral India Finance and Housing Limited NOETIC FINANCE PRIVATE LIMITED Entity where Directors/Close family members of Directors having control/significant influence Loan 25000000 Approved by the Audit Committee 25000000 0 25000000 Loan 0.1 3 years Unsecured For the day-to-day business operations of the borrower which is lending and investment in capital marke
19 Coral India Finance and Housing Limited NOETIC FINANCE PRIVATE LIMITED Entity where Directors/Close family members of Directors having control/significant influence Interest received Not Applicable 75000 0 0
20 Coral India Finance and Housing Limited CORAL LABORATORIES LIMITED Promoter Group Company Dividend received Not Applicable 1427000 0 0
Total value of transaction during the reporting period 93087000