Integrated Filing — IndAS



General information about company
Scrip Code 523716
NSE Symbol ASHIANA
MSEI Symbol NOTLISTED
ISIN INE365D01021
Name of company ASHIANA 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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
Start date and time of board meeting 30-May-2025   10:30:00
End date and time of board meeting 30-May-2025   19:30:00
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 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-Oct-2024 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 2179100000 5287200000
Other income 115600000 287300000
Total income 2294700000 5574500000
2 Expenses
(a) Cost of materials consumed 2051100000 6304100000
(b) Purchases of stock-in-trade 805800000 4856900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1329200000 -7479200000
(d) Employee benefit expense 201300000 730500000
(e) Finance costs -2800000 24100000
(f) Depreciation, depletion and amortisation expense 34200000 126300000
(f) Other Expenses
1 Other Expenses 271500000 699800000
Total other expenses 271500000 699800000
Total expenses 2031900000 5262500000
3 Total profit before exceptional items and tax 262800000 312000000
4 Exceptional items 0 -50000000
5 Total profit before tax 262800000 262000000
6 Tax expense
7 Current tax 73700000 77600000
8 Deferred tax -14300000 2000000
9 Total tax expenses 59400000 79600000
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 203400000 182400000
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 203400000 182400000
17 Other comprehensive income net of taxes 5100000 6200000
18 Total Comprehensive Income for the period 208500000 188600000
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 201000000 201000000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 7438200000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.06 1.86
Diluted earnings (loss) per share from continuing operations 2.06 1.86
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 2.06 1.86
Diluted earnings (loss) per share from continuing and discontinued operations 2.06 1.86
24 Debt equity ratio 0.0034 0.0034
25 Debt service coverage ratio 0.0131 0.0124
26 Interest service coverage ratio 0.0281 0.0144
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 801500000
Capital work-in-progress
Investment property 302600000
Goodwill 0
Other intangible assets 1400000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 358400000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 275600000
Total non-current financial assets 634000000
Deferred tax assets (net) 32200000
Other non-current assets 178000000
Total non-current assets 1949700000
2 Current assets
Inventories 22845200000
Current financial asset
Current investments 1699600000
Trade receivables, current 399200000
Cash and cash equivalents 1707400000
Bank balance other than cash and cash equivalents 2226600000
Loans, current 175700000
Other current financial assets 354000000
Total current financial assets 6562500000
Current tax assets (net) 234300000
Other current assets 3284600000
Total current assets 32926600000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 34876300000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 201000000
Other equity 7438200000
Total equity attributable to owners of parent 7639200000
Non controlling interest
Total equity 7639200000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2450500000
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 408900000
Total non-current financial liabilities 2859400000
Provisions, non-current 130000000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 227800000
Total non-current liabilities 3217200000
Current liabilities
Current financial liabilities
Borrowings, current 165100000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 175800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 561900000
Total Trade payable 737700000
Other current financial liabilities 693600000
Total current financial liabilities 1596400000
Other current liabilities 22407400000
Provisions, current 16100000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 24019900000
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 27237100000
Total equity and liabilites 34876300000
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-Oct-2024 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-Oct-2024 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 Change in fair value of equity instruments and remeasurement of net defined liability 6900000 6800000
Total Amount of items that will not be reclassified to profit and loss 6900000 6800000
2 Income tax relating to items that will not be reclassified to profit or loss 1800000 600000
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 5100000 6200000



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 262000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 607100000
Adjustments for decrease (increase) in inventories -7582300000
Adjustments for decrease (increase) in trade receivables, current -32600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -348500000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 80200000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 216300000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 9431200000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 136900000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -3900000
Adjustments for provisions, non-current 16200000
Adjustments for other financial liabilities, current -152100000
Adjustments for other financial liabilities, non-current 30000000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 155500000
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 -88100000
Other adjustments to reconcile profit (loss) -100000
Other adjustments for non-cash items 23500000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 900000
Total adjustments for reconcile profit (loss) 2179200000
Net cash flows from (used in) operations 2441200000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 106000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2335200000
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 15900000
Purchase of property, plant and equipment 396500000
Proceeds from sales of investment property 0
Purchase of investment property 1009700000
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 84900000
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 155500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 88100000
Net cash flows from (used in) investing activities -1231600000
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 1404900000
Repayments of borrowings 265300000
Payments of lease liabilities -140800000
Dividends paid 150800000
Interest paid 607100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 522500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1626100000
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 1626100000
Cash and cash equivalents cash flow statement at beginning of period 2308100000
Cash and cash equivalents cash flow statement at end of period 3934200000





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. B.Chhawchharia & Co. Yes 31-Jul-2025