OBEROIRLTY2020-07-012020-09-30in-bse-fin:OneOperatingExpenses01Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:FourOperatingExpenses01Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:OneReportableSegmentRevenue01Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:OneReportableSegmentRevenue02Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:FourReportableSegmentRevenue01Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:FourReportableSegmentRevenue02Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:OneReportableSegmentResults01Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:OneReportableSegmentResults02Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:FourReportableSegmentResults01Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:FourReportableSegmentResults02Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:OneReportableSegmentAssets01Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:OneReportableSegmentAssets02Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:OneReportableSegmentLiabilities01Member OBEROIRLTY2020-09-30in-bse-fin:OneReportableSegmentLiabilities01Member OBEROIRLTY2020-07-012020-09-30in-bse-fin:OneReportableSegmentLiabilities02Member OBEROIRLTY2020-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares OBEROIRLTY 2020-04-01 2021-03-31 2020-10-10 INR Lakhs Half yearly Multi segment 2020-07-01 2020-09-30 Unaudited Standalone 1674900000.00 122800000.00 1797700000.00 384200000.00 0.00 -3400000.00 80000000.00 15600000.00 68100000.00 129900000.00 674400000.00 1123300000.00 0.00 1123300000.00 221100000.00 -58600000.00 162500000.00 0.00 960800000.00 0.00 0.00 0.00 0.00 960800000.00 6100000.00 966900000.00 966900000.00 966900000.00 3636000000.00 10 2.64 2.64 0.00 0.00 2.64 2.64 0.00 0.01 0.04 EPS: Not annualised, except year end Basic and Diluted EPS Notes: 1tThe Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2020 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 17, 2020 and have been subjected to Limited Review by the Statutory Auditors of the Company. The Standalone Financial Results are prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. 2tThe nature of the real estate business of the Company is such that the result of the quarter / half year / year may not be representative of the profit / (loss) for the period. 3tThe Company's operations were impacted by the Covid 19 pandemic. In preparation of these results, the Company has taken into account internal and external sources of information to assess possible impacts of the pandemic, including but not limited to assessment of liquidity and going concern, recoverable values of its financial and non-financial assets, impact on revenues and estimates of residual costs to complete ongoing projects. Based on current indicators of future economic conditions, the Company has sufficient liquidity and expects to fully recover the carrying amount of its assets. Considering the evolving nature of the pandemic, its actual impact in future could be different from that estimated as at the date of approval of these financial results. The Company will continue to monitor any material changes to future economic conditions. 4tCARE Ratings Limited has assigned a credit rating of CARE AA+; Negative in respect of the NCDs of the Company. 5tThe non-convertible debentures of the Company aggregating Rs. 19,800 lakhs as on September 30, 2020. The said debentures were issued on private placement basis, were allotted on September 28, 2020, and were admitted to dealings on wholesale debt segment of BSE Limited w.e.f. October 9, 2020. The said debentures will be secured by (i) mortgage of the unsold identified residential units (inventories), (ii) charge on Receivables from certain identified residential units, and the Escrow Account into which such Receivables are deposited from the sale of flats. The asset cover maintained by the Company as on September 30, 2020 is as per the terms of offer document and the Debenture Trust Deed. 6tIn terms of Rule 18(7)(b)(iii) of Companies (Share Capital and Debentures) Rules, 2014 as amended by Companies (Share Capital and Debentures) Amendment Rules, 2019 notified on August 16, 2019, Debenture Redemption Reserve is not required in case of debentures of listed companies. 7tFormulae for computation of ratios are as follows i) Debt Equity Ratio = Debt/Equity ii) Debt Service Coverage Ratio = Earnings before interest and tax/Interest Expense+ Principal Repayments made during the period of debt iii) Interest Service Coverage Ratio = Earnings before interest and tax/Interest Expense 8tAdditional details in respect of secured non-convertible debentures are as follows: Sr. No. ISIN UnitstAmount (Rs. in lakh)tPrevious Due datet tNext due date for payment, and amount of Principal (paid)tInterest (paid)tInterest (date/ amount)tPrincipal (date/ amount) 1. INE093I07017t1,980t 19,800 tNAtNAtMarch 30, 2021 / Rs, 706.82 lakhst September 28, 2022 / Rs, 19,800 lakhs 9tThe Company pursuant to the option permitted under section 115BAA of the Income Tax Act, 1961 as introduced by the Taxation Laws (Amendment) Act 2019, recognised provision for income tax for the six months ended September 30, 2020 and re-measured its deferred tax liabilities basis the rate prescribed in the said section. The full impact of this change has been recognised in the financial results for the quarter ended September 30, 2020. 10tPrevious period figures have been regrouped, re-arranged and re-classified wherever necessary to conform to current period’s classification. Multi segment 2020-04-01 2020-09-30 Unaudited Standalone 2309000000.00 241800000.00 2550800000.00 752400000.00 0.00 -278600000.00 176600000.00 29800000.00 139500000.00 179400000.00 999100000.00 1551700000.00 0.00 1551700000.00 332900000.00 -59200000.00 273700000.00 0.00 1278000000.00 0.00 0.00 0.00 0.00 1278000000.00 15100000.00 1293100000.00 1293100000.00 1293100000.00 3636000000.00 10 3.51 3.51 0.00 0.00 3.51 3.51 0.00 0.01 0.03 Other expenses 129900000.00 Other expenses 179400000.00 (a) Real estate 1609100000.00 (b) Hospitality 65800000.00 (a) Real estate 2218400000.00 (b) Hospitality 90600000.00 1674900000.00 2309000000.00 0.00 0.00 1674900000.00 2309000000.00 (a) Real estate 1065000000.00 (b) Hospitality -18300000.00 (a) Real estate 1469600000.00 (b) Hospitality -82800000.00 1046700000.00 1386800000.00 15600000.00 29800000.00 -92200000.00 (1) Unallocated assets primarily comprise of corporate investments and certain property, plant and equipment. n(2) Unallocated liabilities primarily includes tax and deferred tax liabilities. -194700000.00 1123300000.00 1551700000.00 (a) Real estate 67619700000.00 (b) Hospitality 1936300000.00 69556000000.00 10019200000.00 79575200000.00 (a) Real estate 14582300000.00 (b) Hospitality 357800000.00 14940100000.00 591500000.00 15531600000.00