5444472025-07-012025-09-305444472025-09-305444472025-03-315444472025-04-012025-09-305444472025-07-012025-09-30in-capmkt:OtherExpenses1Member5444472025-07-012025-09-30in-capmkt:OtherExpenses2Member5444472025-04-012025-09-30in-capmkt:OtherExpenses1Member5444472025-04-012025-09-30in-capmkt:OtherExpenses2Member5444472025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15444472025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15444472025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15444472025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544447SMARTWORKSNOTLISTEDINE0NAZ01010SMARTWORKS COWORKING SPACES LIMITEDMain BoardEquity2025-04-012026-03-312025-11-062025-10-27INRMillionsQuarterlySecond quarterSingle segmentDeveloping and licensing fully serviced office spaces, design and fitout services and related ancillary services2025-11-0615:59:002025-11-0616:30:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated42478300001628400004410670000017100000230930000927990000198007000013138400004454540000-438700000-43870000100000-12580000-124800000-313900000000-313900003420000-279700000000114255000010-0.27-0.2700-0.27-0.271. The Unaudited Consolidated Financial Results for the quarter and six months ended September 30, 2025 of Smartworks Coworking Spaces Limited (the "Company") and its four wholly owned subsidiaries (together referred to as "the Group") have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 06, 2025. In compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Limited Review of these Consolidated Financial Results has been carried out by the Statutory Auditors. <BR> 2. The Unaudited Consolidated Financial Results have been prepared in accordance with the recognition and measurement principles as laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under section 133 of the Companies Act, 2013, as amended ("the Act") read with relevant rules issued thereunder, as amended and other accounting principles generally accepted in India. <BR> <BR> 3. The figures for the six months ended September 2024 have been extracted from the Group's audited special purpose consolidated interim financial statements for the six months ended September 30, 2024. Further, the figures for the quarter ended September 30, 2024, are the balancing amounts between the audited special purpose consolidated interim financial statements for the six months ended September 30, 2024 and the unaudited consolidated financial results for the quarter ended June 30, 2024. The Unaudited consolidated Financial Results for the quarter ended September 30, 2024 have not been subjected to limited review or audit. <BR> <BR> 4. The Group's primary business segment involves developing and licensing fully serviced office spaces, design and fitout services and related ancillary services. The Group's Chief Operating Decision Maker (CODM) reviews the Group's performance as a single operating unit. Accordingly, the Group has a single operating segment. Hence, the disclosures as per Regulation 33(1)(e) read with Clause (L) of Part A of Schedule IV of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended are not applicable to the Group. <BR> <BR> 5. All the amounts included in the Unaudited Consolidated Financial Results are rounded off to the nearest million, except per share data and unless stated otherwise. <BR> 6. The results for the quarter ended September 30, 2025 are available on Stock Exchange websites www.nseindia.com and www.bseindia.com and on the Company's website https://www.smartworksoffice.com/investors/ <BR> <BR> 2025-04-012025-09-30UnauditedConsolidated8039940000250600000829054000003336000004644900001742560000371919000024305000008390100000-995600000-99560000110000-26310000-262000000-733600000000-7336000015060000-583000000000114255000010-0.68-0.6800-0.68-0.68Other expenses92630000Operating expenses1221210000Other expenses173890000Operating expenses2256610000137849600005610200000016177000016260000006590000000268146000027473600001362760000344655100005309964000002022000029703000012402500001536400000092014000040140400001000770000501481000058114450000114255000039507600005093310000509331000015563500003813850000039694850000834900004979200004027626000097893000012670000012591400001385840000970902000012073790000652510000174300001150000127448800005302114000058114450000Notes on Statement of Asset and Liabilities:- <BR> <BR> a) Other Non Current assets includes Right of Use Assets (INR 33,088.60 Millions), income Tax Assets (Net) (INR 166.15 Millions) and Other Non Current assets (INR 1,210.76 Millions). <BR> <BR> b)Other Non Current Financial Liabilities include Non Current Lease liabilities (INR 35,144.17 Millions) and Other Financial Liabilities (INR 2,994.33 Millions). <BR> <BR> c)Other Current Financial Liabilities include Current Lease liabilities (INR 6,138.84 Millions) and Other Financial Liabilities (INR 3,570.18 Millions).17425600000-416600000000-899030000020020000000037191900000-2570000098918000000022702000019830000-184000004600000-82690000054166100005317050000000390900000527796000000909350000880010000000045900001857840000000000000000000000284900000-1401450000-3196870000004451230000000007088800001868430000380181000001719700000-377780000-10598800001021210000954000010307500001105700001141320000Re-measurement loss on defined benefit plans-1740000-1740000Re-measurement loss on defined benefit plans-1860000-1860000-440000-470000Net gain due to foreign currency translation differences47200004720000Net gain due to foreign currency translation differences164500001645000000342000015060000