Integrated Filing — IndAS



General information about company
Scrip Code 533274
NSE Symbol PRESTIGE
MSEI Symbol NOTLISTED
ISIN INE811K01011
Name of company PRESTIGE ESTATES PROJECTS 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 22-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 Development Activities
Start date and time of board meeting 29-May-2025   15:45:00
End date and time of board meeting 29-May-2025   23:10:00
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 15284000000 73494000000
Other income 609000000 3861000000
Total income 15893000000 77355000000
2 Expenses
(a) Cost of materials consumed 37265000000 86670000000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -38330000000 -74637000000
(d) Employee benefit expense 2222000000 8217000000
(e) Finance costs 2861000000 13338000000
(f) Depreciation, depletion and amortisation expense 2167000000 8123000000
(f) Other Expenses
1 Other Expenses 8716000000 27656000000
Total other expenses 8716000000 27656000000
Total expenses 14901000000 69367000000
3 Total profit before exceptional items and tax 992000000 7988000000
4 Exceptional items 0 0
5 Total profit before tax 992000000 7988000000
6 Tax expense
7 Current tax 1800000000 4318000000
8 Deferred tax -1360000000 -2929000000
9 Total tax expenses 440000000 1389000000
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 552000000 6599000000
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 -121000000 -430000000
16 Total profit (loss) for period 431000000 6169000000
17 Other comprehensive income net of taxes -4000000 -4000000
18 Total Comprehensive Income for the period 427000000 6165000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 251000000 4675000000
Total profit or loss, attributable to non-controlling interests 181000000 1494000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 247000000 4675000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 181000000 1494000000
21 Details of equity share capital
Paid-up equity share capital 4307000000 4307000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 149923000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.58 11.19
Diluted earnings (loss) per share from continuing operations 0.58 11.19
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 11.19
Diluted earnings (loss) per share from continuing and discontinued operations 0.58 11.19
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 26354000000
Capital work-in-progress 14243000000
Investment property 78432000000
Goodwill 534000000
Other intangible assets 127000000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 3620000000
Non-current financial assets
Non-current investments 305000000
Trade receivables, non-current
Loans, non-current 1116000000
Other non-current financial assets 5257000000
Total non-current financial assets 6678000000
Deferred tax assets (net) 9411000000
Other non-current assets 6253000000
Total non-current assets 145652000000
2 Current assets
Inventories 318831000000
Current financial asset
Current investments 8570000000
Trade receivables, current 13582000000
Cash and cash equivalents 20094000000
Bank balance other than cash and cash equivalents 3836000000
Loans, current 20771000000
Other current financial assets 26324000000
Total current financial assets 93177000000
Current tax assets (net)
Other current assets 30292000000
Total current assets 442300000000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 587952000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4307000000
Other equity 149923000000
Total equity attributable to owners of parent 154230000000
Non controlling interest 4815000000
Total equity 159045000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 43130000000
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 24194000000
Total non-current financial liabilities 67324000000
Provisions, non-current 536000000
Deferred tax liabilities (net) 5583000000
Deferred government grants, Non-current
Other non-current liabilities 760000000
Total non-current liabilities 74203000000
Current liabilities
Current financial liabilities
Borrowings, current 62872000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1155000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 17555000000
Total Trade payable 18710000000
Other current financial liabilities 17470000000
Total current financial liabilities 99052000000
Other current liabilities 250732000000
Provisions, current 4660000000
Current tax liabilities (Net) 260000000
Deferred government grants, Current
Total current liabilities 354704000000
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 428907000000
Total equity and liabilites 587952000000
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 Remeasurements of defined benefit plans -3000000 -3000000
Total Amount of items that will not be reclassified to profit and loss -3000000 -3000000
2 Income tax relating to items that will not be reclassified to profit or loss 1000000 1000000
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 -4000000 -4000000



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 7988000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 13338000000
Adjustments for decrease (increase) in inventories -74637000000
Adjustments for decrease (increase) in trade receivables, current -1270000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -3756000000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -6598000000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 2321000000
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 72055000000
Adjustments for depreciation and amortisation expense 8123000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -2194000000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -6762000000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 404000000
Adjustments for interest income 2530000000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -165000000
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 -242000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships -3000000
Total adjustments for reconcile profit (loss) -2724000000
Net cash flows from (used in) operations 5264000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 3957000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1307000000
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 49000000
Other cash payments to acquire equity or debt instruments of other entities 40000000
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 905000000
Proceeds from sales of property, plant and equipment 853000000
Purchase of property, plant and equipment 15829000000
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 305000000
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 404000000
Interest received 2380000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -701000000
Net cash flows from (used in) investing activities -13484000000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 13343000000
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 50000000000
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 47931000000
Repayments of borrowings 56552000000
Payments of lease liabilities 5553000000
Dividends paid 775000000
Interest paid 11105000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -1011000000
Net cash flows from (used in) financing activities 9592000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2585000000
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 -2585000000
Cash and cash equivalents cash flow statement at beginning of period 22679000000
Cash and cash equivalents cash flow statement at end of period 20094000000





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 S.R.Batliboi & Associates LLP Yes 31-Jul-2027