Integrated Filing — IndAS



General information about company
Scrip Code 534675
NSE Symbol PROZONER
MSEI Symbol NOTLISTED
ISIN INE195N01013
Name of company PROZONE REALTY 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 21-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 Single segment
Description of single segment nManagement Consultancy Services
Start date and time of board meeting 28-May-2025   13:30:00
End date and time of board meeting 28-May-2025   16:19:00
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 2024-02-14
Indicate Company website link for updated RPT policy of the Company https://prozonerealty.com/policies-other-requirements
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
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-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 33707000 104888000
Other income 23084000 103215000
Total income 56791000 208103000
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 0
(d) Employee benefit expense 15019000 60930000
(e) Finance costs 3213000 9470000
(f) Depreciation, depletion and amortisation expense 10177000 19237000
(f) Other Expenses
1 Other Expenses 15589000 61481000
Total other expenses 15589000 61481000
Total expenses 43998000 151118000
3 Total profit before exceptional items and tax 12793000 56985000
4 Exceptional items 0 0
5 Total profit before tax 12793000 56985000
6 Tax expense
7 Current tax 10121000 20721000
8 Deferred tax -1162000 177000
9 Total tax expenses 8959000 20898000
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 3834000 36087000
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 3834000 36087000
17 Other comprehensive income net of taxes 878368000 1151708000
18 Total Comprehensive Income for the period 882202000 1187795000
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 305206000 305206000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 8239929000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.03 0.24
Diluted earnings (loss) per share from continuing operations 0.03 0.24
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 0.03 0.24
Diluted earnings (loss) per share from continuing and discontinued operations 0.03 0.24
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 102323000
Capital work-in-progress
Investment property 6064000
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 8042063000
Trade receivables, non-current 0
Loans, non-current 600000000
Other non-current financial assets 45599000
Total non-current financial assets 8687662000
Deferred tax assets (net) 0
Other non-current assets 8826000
Total non-current assets 8804875000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 68982000
Cash and cash equivalents 9921000
Bank balance other than cash and cash equivalents 0
Loans, current 671630000
Other current financial assets 8493000
Total current financial assets 759026000
Current tax assets (net) 0
Other current assets 256000
Total current assets 759282000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 9564157000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 305206000
Other equity 8239929000
Total equity attributable to owners of parent 8545135000
Non controlling interest
Total equity 8545135000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1975000
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 26162000
Total non-current financial liabilities 28137000
Provisions, non-current 6324000
Deferred tax liabilities (net) 710619000
Deferred government grants, Non-current 0
Other non-current liabilities 84989000
Total non-current liabilities 830069000
Current liabilities
Current financial liabilities
Borrowings, current 148587000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 359000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 9106000
Total Trade payable 9465000
Other current financial liabilities 9003000
Total current financial liabilities 167055000
Other current liabilities 17335000
Provisions, current 4563000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 188953000
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 1019022000
Total equity and liabilites 9564157000
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)
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain on defined benefit liability 172000 193000
2 Fair value gain on financial assets measured at FVOCI 584400000 938814000
Total Amount of items that will not be reclassified to profit and loss 584572000 939007000
2 Income tax relating to items that will not be reclassified to profit or loss -293796000 -212701000
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 878368000 1151708000



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 56985000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7510000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -9102000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 1637000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 1402000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1405000
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 2466000
Adjustments for depreciation and amortisation expense 19237000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 873000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 1014000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 87884000
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 -11337000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -72779000
Net cash flows from (used in) operations -15794000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 13701000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -29495000
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 77138000
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 61116000
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 71701000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2524000
Net cash flows from (used in) investing activities 53155000
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 11237000
Payments of lease liabilities 2289000
Dividends paid 0
Interest paid 7497000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -21023000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2637000
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 2637000
Cash and cash equivalents cash flow statement at beginning of period 7284000
Cash and cash equivalents cash flow statement at end of period 9921000





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 M/s M S K A & Associates nICAI FRN : 105047W Yes 31-Jul-2027


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 Prozone Realty Limited Mr Nikhil Chaturvedi Managing Director Any other transaction Remuneration/(Advance remunaration) 9000000 Nil 9000000 2147000 -52000
2 Prozone Realty Limited Mr Salil Chaturvedi Dy. Managing Director Any other transaction Remuneration/(Advance remunaration) 0 Nil 0 16963000 16963000
3 Prozone Realty Limited Mr Bipin Gurnani Whole Time Director Remuneration 6996000 Nil 6996000 -973000 -707000
4 Empire Mall Private Limited Mr. Akhil Chaturvedi Relative of KMP Any other transaction Professional Fee 0 Nil 0 -180000 0
5 Hagwood Commerial Developer Private Limited Mr. Akhil Chaturvedi Relative of KMP Any other transaction Professional Fee 1200000 Nil 1200000 -180000 -180000
6 Prozone Realty Limited Mr. Umesh Kumar Independent Director Any other transaction Sitting Fee 200000 Nil 200000 0 0
7 Prozone Realty Limited Ms. Deepa Misra Harris Independent Director Any other transaction Sitting Fee 200000 Nil 200000 0 0
8 Prozone Realty Limited Ms. Dipa Hakani Independent Director Any other transaction Sitting Fee 100000 Nil 100000 0 0
9 Empire Mall Private Limited Ms. Dipa Hakani Independent Director Any other transaction Sitting Fee 50000 Nil 50000 0 0
10 Hagwood Commerial Developer Private Limited Ms. Dipa Hakani Independent Director Any other transaction Sitting Fee 50000 Nil 50000 0 0
11 Alliance Mall Developers Co Private Limited Ms. Dipa Hakani Independent Director Any other transaction Sitting Fee 50000 Nil 50000 0 0
12 Prozone Realty Limited Mr Anurag Garg CFO(KMP) Loan 0 Nil 0 940000 940000
13 Prozone Realty Limited Mr Ajayendra Jain Company Secretary Loan 0 Nil 0 700000 700000
14 Prozone Realty Limited Mr Anurag Garg CFO(KMP) Any other transaction Salaries 2520000 Nil 2520000 -345000 -305000
15 Prozone Realty Limited Mr Ajayendra Jain Company Secretary Any other transaction Salaries 1688000 Nil 1688000 -278000 -194000
16 Prozone Realty Limited Calendula Commerce Private Limited Joint Ventures Any other transaction Investment in CCPS 0 Nil 0 0 12897000
17 Empire Mall Private Limited Mr.Prasad Sapre CFO(KMP) Any other transaction Salaries 512000 Nil 512000 -72000 -58000
18 Empire Mall Private Limited Ms.Snehal Pawar Company Secretary Any other transaction Salaries 769000 Nil 769000 -101000 -91000
19 Prozone Realty Limited Mr Bipin Gurnani Whole Time Director Loan 0 Nil 0 1912000 1912000
20 Empire Mall Private Limited Mr.Prasad Sapre CFO(KMP) Loan 0 Nil 0 593000 563000
21 Prozone Developer and Realtors Private Limited Gajanan Property Developers Pvt ltd Related party to subsidiary company Loan 100000000 Nil 885000 25000000 0
22 Omni Infrastructure private limited Virtual Infrastructure Private Limited Related party to subsidiary company Loan 184500000 Nil 8430000 -105376000 -112962000
Total value of transaction during the reporting period 32650000