OBEROIRLTY2024-10-012024-12-31 OBEROIRLTY2024-10-012024-12-31 OBEROIRLTY2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member OBEROIRLTY2024-12-31 OBEROIRLTY2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member OBEROIRLTY2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member OBEROIRLTY2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member OBEROIRLTY2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533273 OBEROIRLTY NOTLISTED Oberoi Realty Limited Equity 2024-04-01 2025-03-31 2025-01-20 2025-01-13 INR Lakhs Third quarter 16:18:00 17:15:00 2025-01-20 2025-01-20 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Standalone 12766900000.00 491400000.00 13258300000.00 2548200000.00 0.00 1883600000.00 309200000.00 736100000.00 231700000.00 535000000.00 6243800000.00 7014500000.00 0.00 7014500000.00 1540000000.00 109200000.00 1649200000.00 0.00 5365300000.00 0.00 0.00 0.00 0.00 5365300000.00 -6600000.00 5358700000.00 5358700000.00 0.00 3636000000.00 10 14.76 14.76 0.00 0.00 14.76 14.76 0.00 0.03 0.10 TheUnauditedStandaloneFinancialResultsforthequarterandninemonthsendedDecember312024havebeenreviewedbytheAuditCommitteeandapprovedbytheBoardofDirectorsatitsmeetingheldonJan202025andhavebeensubjectedtoLimitedReviewbytheStatutoryAuditorsoftheCompany.TheStandaloneFinancialResultsarepreparedinaccordancewiththeIndianAccountingStandards(IndAS)asprescribedunderSection133oftheCompaniesAct2013.ThenatureoftheaccountingoftherealestatebusinessoftheCompanyissuchthattheresultofthequarter/ninemonths/yearmaynotbestrictlycomparabletoearlierquarter/ninemonths/year.AttheBoardMeetingheldonJanuary202025theBoardofDirectorsoftheCompanydeclareda3rdinterimdividendofRs.2perequityshare(20%offacevalueofequityshare)forthefinancialyear202425.4.DuringthequarterendedDecember312024,theHoldingCompanyhascompletedtheacquisitionofNirmalLifestyleRealtyPrivateLimited(NLRPL)undertheprovisionofInsolvencyandBankruptcyCode2016intermsoftheorderoftheHon'bleNationalCompanyLawTribunal(NCLT).datedAugust092024.NLRPLaccordinglybecomesawhollyownedsubsidiaryoftheCompanyw.e.f.November072024.8.TheBoardofDirectorsofOberoiRealtyLimitedatitsmeetingheldonJanuary202025approvedtheSchemeofAmalgamationofNLRPL(awhollyownedsubsidiary)withOberoiRealtyLimitedpursuanttotheprovisionofsection230to232andotherapplicablesectionandprovisionoftheCompaniesAct2013.ThesaidschemeofamalgamationwithanAppointedDateofNovember72024issubjecttotherequisiteapprovalsandsanctionofthejurisdictionalbenchofNationalCompanyLawTribunal(NCLT)andsubjecttotheapprovalofshareholdersand/orcreditorsoftheCompanyCentralGovernmentorsuchothercompetentauthorityasmaybedirectedbytheNCLT.ThereisnoimpactofthisontheUnauditedStandaloneFinancialResultsfortheQuarterandNineMonthsEndedDecember312024.9.TheschemeofamalgamationofOberoiConstructionsLimitedOberoiMallLimitedandEvenstarHotelsPrivateLimited(collectivelytheTransferorCompanies)(allwhollyownedsubsidiarycompaniesoftheCompany)withtheCompany(Scheme)wasapprovedbytheHonbleNationalCompanyLawTribunalMumbaivideitsorderdatedFebruary282024(Order).TheappointeddatefortheSchemewasApril12022andtheSchemehadcomeintoeffectfromMarch292024ietheeffectivedate.AsaconsequencethereoftheTransferorCompaniesstanddissolvedwithoutwindingup.9.TheschemeofamalgamationofOberoiConstructionsLimitedOberoiMallLimitedandEvenstarHotelsPrivateLimited(collectivelytheTransferorCompanies)(allwhollyownedsubsidiarycompaniesoftheCompany)withtheCompany(Scheme)wasapprovedbytheHonbleNationalCompanyLawTribunalMumbaivideitsorderdatedFebruary282024TheappointeddatefortheSchemewasApril1,2022andtheSchemehadcomeintoeffectfromMarch292024ietheeffectivedate.AsaconsequencethereoftheTransferorCompaniesstanddissolvedwithoutwindingup.TheabovebusinesscombinationisevaluatedunderIndAS103andconsideringthattheTransferorCompaniesareultimatelycontrolledbythesameentity(OberoiRealtyLimited)bothbeforeandafterthebusinesscombination,thesaidtransactionisacommoncontroltransactionandhasbeenaccountedusingthepoolingofinterestmethod.AccordinglythecomparativefinancialinformationoftheCompanyfortheninemonthsandquarterendedDecember312023includedintheseStandalonefinancialresultshasbeenadjustedtogiveeffectofthemergerofTransferorCompanieswitheffectfromApril12022.Revenueforoperationsforquarterended31122023forRestatedformergeris64460andreportedis36657.profitbeforetaxforrestatedformergeris35107andreportedis19850.profitaftertaxforrestatedformergeris200631andforreportedis14976.BasicEarningpersharerestatedformergeris7.32andforreportingis4.12.Revenueforoperationsforninemonthsrended31.12.2023forRestatedformergeris219754andreportedis132959.profitbeforetaxforrestatedformergeris105361andreportedis62747.profitaftertaxforrestatedformergeris79123andforreportedis46482.BasicEarningpersharerestatedformergeris21.76andforreportingis12.78.11Previousperiodfigureshavebeenregroupedrearrangedandreclassifiedwherevernecessarytoconformtocurrentperiodsclassification. Multi segment 2024-04-01 2024-12-31 Unaudited Standalone 34602200000.00 1237700000.00 35839900000.00 9242200000.00 0.00 2893400000.00 796300000.00 1826300000.00 640200000.00 1214100000.00 16612500000.00 19227400000.00 0.00 19227400000.00 4240500000.00 390300000.00 4630800000.00 0.00 14596600000.00 0.00 0.00 0.00 0.00 14596600000.00 -8400000.00 14588200000.00 14588200000.00 0.00 3636000000.00 10 40.14 40.14 0.00 0.00 40.14 40.14 0.00 0.03 0.11 Other Expenses 535000000.00 Other Expenses 1214100000.00 Hospitality 536600000.00 Real Estate 12230300000.00 Hospitality 1394400000.00 Real Estate 33207800000.00 12766900000.00 34602200000.00 0.00 0.00 12766900000.00 34602200000.00 Hospitality 212600000.00 Real Estate 7422500000.00 Hospitality 515900000.00 Real Estate 20359100000.00 7635100000.00 20875000000.00 736100000.00 1826300000.00 -115500000.00 1. Unallocated assets primarily comprise of corporate investments, tax, deferred tax assets and certain property, plant and equipment. 2. Unallocated liabilities primarily includes tax and deferred tax liabilities. -178700000.00 7014500000.00 19227400000.00 Hospitality 13780400000.00 Real Estate 171543800000.00 185324200000.00 22670900000.00 207995100000.00 Hospitality 704400000.00 Real Estate 64866300000.00 65570700000.00 631500000.00 66202200000.00 -8800000.00 -11200000.00 -2200000.00 -2800000.00