Integrated Filing — IndAS



General information about company
Scrip Code 532832
NSE Symbol EMBDL
MSEI Symbol NOTLISTED
ISIN INE069I01010
Name of company Embassy Developments 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 29-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 Single segment
Description of single segment Real estate projects in India
Start date and time of board meeting 29-May-2025   17:30:00
End date and time of board meeting 29-May-2025   18:28:00
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 8893100000 21799250000
Other income 2933060000 3670470000
Total income 11826160000 25469720000
2 Expenses
(a) Cost of materials consumed 7194060000 16029220000
(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 577220000 1074470000
(e) Finance costs 1388640000 4607780000
(f) Depreciation, depletion and amortisation expense 54160000 147600000
(f) Other Expenses
1 Other Expenses 1039440000 3057460000
Total other expenses 1039440000 3057460000
Total expenses 10253520000 24916530000
3 Total profit before exceptional items and tax 1572640000 553190000
4 Exceptional items -280000000 -280000000
5 Total profit before tax 1292640000 273190000
6 Tax expense
7 Current tax 91540000 566730000
8 Deferred tax -29310000 -2322860000
9 Total tax expenses 62230000 -1756130000
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 1230410000 2029320000
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 -570000 -92980000
16 Total profit (loss) for period 1229840000 1936340000
17 Other comprehensive income net of taxes 180400000 175350000
18 Total Comprehensive Income for the period 1410240000 2111690000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1229840000 2062510000
Total profit or loss, attributable to non-controlling interests -65490000 126170000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1410240000 2245040000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 -133370000
21 Details of equity share capital
Paid-up equity share capital 2443880000 2443880000
Face value of equity share capital 2 2
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 1.06 1.69
Diluted earnings (loss) per share from continuing operations 0.9 1.43
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 1.06 1.69
Diluted earnings (loss) per share from continuing and discontinued operations 0.9 1.43
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) please refer pdf n n



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 938360000
Capital work-in-progress 93000000
Investment property 34796270000
Goodwill 25158490000
Other intangible assets 0
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 284910000
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 34630000
Other non-current financial assets 5127750000
Total non-current financial assets 5162380000
Deferred tax assets (net) 29310000
Other non-current assets 1338680000
Total non-current assets 67801400000
2 Current assets
Inventories 120582620000
Current financial asset
Current investments 692050000
Trade receivables, current 517330000
Cash and cash equivalents 1790190000
Bank balance other than cash and cash equivalents 2350710000
Loans, current 28160000
Other current financial assets 1194930000
Total current financial assets 6573370000
Current tax assets (net) 0
Other current assets 4121490000
Total current assets 131277480000
3 Non-current assets classified as held for sale 5827260000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 204906140000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2443880000
Other equity 90767050000
Total equity attributable to owners of parent 93210930000
Non controlling interest 55580000
Total equity 93266510000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 25151990000
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 38680000
Total non-current financial liabilities 25190670000
Provisions, non-current 375440000
Deferred tax liabilities (net) 9088760000
Deferred government grants, Non-current 0
Other non-current liabilities 6362160000
Total non-current liabilities 41017030000
Current liabilities
Current financial liabilities
Borrowings, current 20112620000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 720710000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8337940000
Total Trade payable 9058650000
Other current financial liabilities 10906810000
Total current financial liabilities 40078080000
Other current liabilities 27902020000
Provisions, current 2374610000
Current tax liabilities (Net) 267890000
Deferred government grants, Current 0
Total current liabilities 70622600000
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 111639630000
Total equity and liabilites 204906140000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit(liability)/asset -52620000 -52620000
2 Fair value of investments in equity instruments 238500000 233450000
Total Amount of items that will not be reclassified to profit and loss 185880000 180830000
2 Income tax relating to items that will not be reclassified to profit or loss 5580000 5580000
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 -100000 -100000
5 Total Other comprehensive income 180400000 175350000



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 273190000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4612730000
Adjustments for decrease (increase) in inventories 14493020000
Adjustments for decrease (increase) in trade receivables, current 2930500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 75540000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 2651570000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 2737760000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -1590000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 147600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 71790000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -7484590000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 37510000
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) -638610000
Other adjustments for non-cash items -4806490000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 14751720000
Net cash flows from (used in) operations 15024910000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 416220000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 14608690000
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 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 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 663230000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 4409730000
Net cash flows from (used in) investing activities 5072960000
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 3350000000
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 400000000
Proceeds from borrowings 3660210000
Repayments of borrowings 21018020000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -6099630000
Net cash flows from (used in) financing activities -19707440000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -25790000
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 -25790000
Cash and cash equivalents cash flow statement at beginning of period 1815980000
Cash and cash equivalents cash flow statement at end of period 1790190000





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 Agarwal Prakash & Co. Yes 30-Jun-2025