RUSTOMJEE2023-07-012023-09-30 RUSTOMJEE2023-07-012023-09-30 RUSTOMJEE2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member RUSTOMJEE2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member RUSTOMJEE2023-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543669 RUSTOMJEE NA Keystone Realtors Limited Equity 2023-04-01 2024-03-31 2023-11-04 2023-10-26 INR Lakhs Half yearly 11:30:00 12:45:00 2023-11-04 2023-11-04 true Cash Flow Indirect Not applicable Single segment Real Estate and allied activities 2023-07-01 2023-09-30 Unaudited Consolidated 6180400000.00 152900000.00 6333300000.00 2295700000.00 0.00 3527200000.00 221100000.00 67400000.00 16300000.00 280600000.00 6408300000.00 -75000000.00 0.00 -75000000.00 -43100000.00 21400000.00 -21700000.00 0.00 -53300000.00 0.00 0.00 0.00 95000000.00 41700000.00 400000.00 42100000.00 43400000.00 1700000.00 400000.00 0.00 1138800000.00 10 0.39 0.39 0.00 0.00 0.39 0.39 Notes to the Unaudited Standalone Financials Results 1.The above unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ( Ind AS ) as prescribed under section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ('Listing Regulations'). 2.The above unaudited consolidated financial results for the quarter and half year ended September 30, 2023 (‘the Statement’) of the Keystone Realtors Limited (''the Company'') and its subsidiaries (collectively ''the Group'') and its interest in associates, joint ventures and jointly controlled entities (refer annexure 1), were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on November 04, 2023. 3.The financial results for the quarter and half year ended September 30, 2022 and statement of cash flows for the half year ended September 30, 2022, included in the above unaudited consolidated financial results were neither audited nor subject to limited review by Statutory Auditors of the Company as the Company got listed during the quarter ended December 31, 2022. 4.The Group is exclusively engaged in the business of real estate and allied activities. This in the context of Indian Accounting Standard (Ind AS 108} “Operating Segments , constitutes single operating segment. The Group does not have operations outside India, hence geographical segment is not applicable. 5.The Company has received an amount of INR 52,446 Lakh (net off IPO expenses of INR 3,554 Lakh) from proceeds out of fresh issue of equity shares. The utilisation of net IPO proceeds is summarised as below: Objects of the issue: Repayment/prepayment, in full or part, of certain borrowings/ Overdraft availed by the Company and its Subsidiaries* Objects of the issue: Funding for acquisition of future real estate projects and general corporate purposes Amount as proposed to be utilised: 34,160, Amount as proposed to be utilised: 18,286 Total: 52,446 Utilised upto September 30, 2023: 34,160 Utilised upto September 30, 2023: 12,066 Total: 46,226 Un-utilised upto September 30, 2023: 0 Un-utilised upto September 30, 2023: 6,220 Totat: 6,220 6. In the previous quarter ended June 30, 2023, the Company has received the Hon’ble National Company Law Tribunal (NCLT) approval for the scheme of amalgamation of Toccata Realtors Private Limited (TRPL) with the Company ( the Scheme ) on May 4, 2023 and has filed the order copy with the Registrar of the Company on June 16, 2023 (‘effective date’). The Group has accounted for the assets and liabilities of TRPL on a line by line basis after eliminating the intercompany receivable and payable balances between the Group and TRPL, The Group has accounted for fair value of TRPL’s net assets as credit to Investments accounted for using the equity method amounting to INR 20,473 Lakh. Single segment 2023-04-01 2023-09-30 Unaudited Consolidated 8900000000.00 261500000.00 9161500000.00 3549200000.00 0.00 3920800000.00 379000000.00 132500000.00 30600000.00 561600000.00 8573700000.00 587800000.00 0.00 587800000.00 184600000.00 -4500000.00 180100000.00 0.00 407700000.00 0.00 0.00 0.00 99100000.00 506800000.00 300000.00 507100000.00 513100000.00 -6300000.00 300000.00 0.00 1138800000.00 10 4.51 4.51 0.00 0.00 4.51 4.51 Other Expenses 280600000.00 Other Expenses 561600000.00 -30200000.00 130900000.00 0.00 90200000.00 157900000.00 200000.00 0.00 0.00 3417200000.00 922100000.00 0.00 0.00 211800000.00 1133900000.00 413100000.00 76000000.00 5419400000.00 22029200000.00 45800000.00 700300000.00 3030100000.00 1671600000.00 1610100000.00 1198200000.00 8256100000.00 657100000.00 2098800000.00 33041200000.00 0.00 0.00 38460600000.00 1138800000.00 16175400000.00 17314200000.00 17284000000.00 717700000.00 82700000.00 1999000000.00 2799400000.00 17400000.00 0.00 0.00 0.00 2816800000.00 5366200000.00 3720300000.00 569900000.00 9656400000.00 8527700000.00 100700000.00 75000000.00 0.00 18359800000.00 0.00 0.00 21176600000.00 38460600000.00 446900000.00 3674300000.00 -83900000.00 0.00 139000000.00 0.00 0.00 147100000.00 0.00 207500000.00 0.00 -3026100000.00 0.00 31100000.00 -19100000.00 0.00 0.00 -138400000.00 0.00 0.00 0.00 0.00 0.00 9200000.00 0.00 -200500000.00 0.00 0.00 0.00 1187100000.00 1774900000.00 0.00 0.00 0.00 207300000.00 28300000.00 1595900000.00 0.00 0.00 23600000.00 26400000.00 0.00 0.00 0.00 0.00 0.00 15100000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 83500000.00 55900000.00 0.00 0.00 0.00 0.00 0.00 -663900000.00 0.00 -709400000.00 0.00 0.00 0.00 1500000.00 0.00 0.00 0.00 0.00 423000000.00 1498300000.00 19100000.00 0.00 0.00 386900000.00 0.00 0.00 -1479800000.00 -593300000.00 0.00 -593300000.00 3623400000.00 3030100000.00 500000.00 300000.00 100000.00 0.00 0.00 0.00