Integrated Filing — IndAS



General information about company
Scrip Code 532784
NSE Symbol SOBHA
MSEI Symbol NOTLISTED
ISIN INE671H01015
Name of company SOBHA 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 29-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 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 Multi segment
Description of single segment
Start date and time of board meeting 29-May-2025   11:30:00
End date and time of board meeting 29-May-2025   15:30:00
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-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 12406170000 40386930000
Other income 301170000 1240660000
Total income 12707340000 41627590000
2 Expenses
(a) Cost of materials consumed 911570000 2741990000
(b) Purchases of stock-in-trade 3677580000 13017860000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1335990000 -18717500000
(d) Employee benefit expense 1086550000 4052060000
(e) Finance costs 449920000 1955670000
(f) Depreciation, depletion and amortisation expense 229740000 898250000
(f) Other Expenses
1 Land (including development rights) and related cost 2783090000 19946420000
2 Sub-contractor cost 2105340000 9667080000
3 Other expenses 2237420000 6735750000
Total other expenses 7125850000 36349250000
Total expenses 12145220000 40297580000
3 Total profit before exceptional items and tax 562120000 1330010000
4 Exceptional items 0 0
5 Total profit before tax 562120000 1330010000
6 Tax expense
7 Current tax 931300000 1651670000
8 Deferred tax -777740000 -1268520000
9 Total tax expenses 153560000 383150000
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 408560000 946860000
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 408560000 946860000
17 Other comprehensive income net of taxes -4100000 -22550000
18 Total Comprehensive Income for the period 404460000 924310000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 408560000 946860000
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 1069360000 1069360000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 44535700000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.83 9.28
Diluted earnings (loss) per share from continuing operations 3.83 9.28
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 3.83 9.28
Diluted earnings (loss) per share from continuing and discontinued operations 3.83 9.28
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 5150370000
Capital work-in-progress
Investment property 4545490000
Goodwill 171670000
Other intangible assets 184010000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 1146200000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 540530000
Loans, non-current 0
Other non-current financial assets 617870000
Total non-current financial assets 1158400000
Deferred tax assets (net) 3012450000
Other non-current assets 10184040000
Total non-current assets 25552630000
2 Current assets
Inventories 112522490000
Current financial asset
Current investments 0
Trade receivables, current 1863760000
Cash and cash equivalents 1265630000
Bank balance other than cash and cash equivalents 16823040000
Loans, current 7670480000
Other current financial assets 6512290000
Total current financial assets 34135200000
Current tax assets (net)
Other current assets
Total current assets 146657690000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 172210320000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1069360000
Other equity 44535700000
Total equity attributable to owners of parent 45605060000
Non controlling interest
Total equity 45605060000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 7660720000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
Total non-current financial liabilities 7660720000
Provisions, non-current 258390000
Deferred tax liabilities (net) 164270000
Deferred government grants, Non-current
Other non-current liabilities 1429680000
Total non-current liabilities 9513060000
Current liabilities
Current financial liabilities
Borrowings, current 3648040000
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 5648080000
Total Trade payable 5648080000
Other current financial liabilities 6049670000
Total current financial liabilities 15345790000
Other current liabilities 100806760000
Provisions, current 275200000
Current tax liabilities (Net) 664450000
Deferred government grants, Current
Total current liabilities 117092200000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 126605260000
Total equity and liabilites 172210320000
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 10591100000 33782430000
2 Contractual and manufacturing 2292650000 8301680000
3 Unallocable finance and other income 0 0
Total Segment Revenue 12883750000 42084110000
Less: Inter segment revenue -477580000 -477580000
Revenue from operations 13361330000 43781290000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real estate 817650000 3490800000
2 Contractual and manufacturing 236840000 402320000
3 Unallocable finance and other income 447310000 982420000
Total Profit before tax 1501800000 4875540000
i. Finance cost 449920000 449920000
ii. Other Unallocable Expenditure net off Unallocable income 489760000 489760000
Profit before tax 562120000 1330010000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real estate 133283500000 133283500000
2 Contractual and manufacturing 8498470000 8498470000
3 Unallocable finance and other income 0 0
Total Segment Asset 141781970000 141781970000
Un-allocable Assets 30428350000 30428350000
Net Segment Asset 172210320000 172210320000
4 Segment Liabilities
Segment Liabilities
1 Real estate 110515330000 110515330000
2 Contractual and manufacturing 2177040000 2177040000
3 Unallocable finance and other income 0 0
Total Segment Liabilities 112692370000 112692370000
Un-allocable Liabilities 13912890000 13912890000
Net Segment Liabilities 126605260000 126605260000
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 (losses) / gains on defined benefit plan -5470000 -30130000
Total Amount of items that will not be reclassified to profit and loss -5470000 -30130000
2 Income tax relating to items that will not be reclassified to profit or loss -1370000 -7580000
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
5 Total Other comprehensive income -4100000 -22550000



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 1330010000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1955670000
Adjustments for decrease (increase) in inventories -18725410000
Adjustments for decrease (increase) in trade receivables, current -740970000
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 -1162770000
Adjustments for other financial assets, non-current -2077000000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -445900000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 21822080000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 898250000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 34800000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 877250000
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 936340000
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 747010000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 2246670000
Net cash flows from (used in) operations 3576680000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1577450000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1999230000
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 10700000
Purchase of property, plant and equipment 1312490000
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 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 726710000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -11224270000
Net cash flows from (used in) investing activities -11799350000
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 19842220000
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 7365060000
Repayments of borrowings 15191390000
Payments of lease liabilities 82500000
Dividends paid 302620000
Interest paid 1702330000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 9928440000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 128320000
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 128320000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 128320000