5444692025-07-012025-09-305444692025-09-305444692025-03-315444692025-04-012025-09-305444692025-07-012025-09-30in-capmkt:OtherExpenses1Member5444692025-04-012025-09-30in-capmkt:OtherExpenses1Member5444692025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15444692025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25444692025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15444692025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217:INRiso4217:INRxbrli:shares544469LOTUSDEVNOTLISTEDINE0V9Q01010Sri Lotus Developers and Realty LimitedMain BoardEquity2025-04-012026-03-312025-11-102025-11-04INRMillionsQuarterlySecond quarterSingle segmentReal Estate Development2025-11-1016:00:002025-11-1016:52:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated1761080000127040000188812000031554200000-2089410000346500004890000413000015618000012658600006222600000622260000155450000317000015862000004636400000000463640000-9400004627000004615300002110000460580000212000048872000010.980.98000.980.98Notes to the consolidated financial results: <BR> 1 The unaudited consolidated financial results of the Company and its subsidiaries for the quarter and half year ended September 30, 2025 have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act, 2013 (The Act) read with the relevant rules thereunder and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements (SEBI LODR) Regulations, 2015. <BR> <BR> 2 The above results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on November 10, 2025. The Statutory Auditors of the Company have carried out a Limited Review of the aforesaid results. <BR> 3 The results of the corresponding six months ended September 30, 2024 are extracted from the audited special purpose interim consolidated financial statements. The audit of special purpose interim consolidated financial statements for the six months ended September 30, 2024 was conducted for the purpose of Initial Public Offering (IPO) of the Company. The consolidated financials results for the quarter ended September 30, 2024 have been prepared by subtracting the consolidated financials results of the quarter ended June 30, 2024 which were prepared by the Management and approved by companys Board of Directors. <BR> 4 On November 29, 2024, the Company has allotted bonus shares in the ratio of 1 fully paid equity share of Rs. 1 each for every 1 existing fully paid equity share of Rs. 1 each. The EPS for the quarter and half year ended September 30, 2024 has been arrived at considering the effect of such bonus shares. <BR> 5 The equity shares of the Company have been listed on National Stock Exchange (NSE) and on Bombay Stock Exchange Limited (BSE) on August 06, 2025 by completing Initial Public Offer (the IPO) of fresh issue of 5,28,13,724 equity shares with a face value of INR 1 each at an issue price of INR 150 per share (includes 1,47,058 equity shares issued to eligible employees with a face value of INR 1 each at an issue price of INR 136 per share) aggregating to INR 7,920 million. <BR> <BR> 6 The Company operates only in one operating segment i.e. Real Estate Development, hence does not have any reportable segments as per Ind AS 108 Operating Segments. <BR> <BR> 7 Post the end of the quarter, the Company has incorporated five wholly owned subsidiaries viz. Asvi Projects Private Limited, Sonnet Projects Private Limited, Avion Realty Private Limited, Arahan Projects Private Limited and Rise Root Projects Private Limited which will be engaged in the business of Real Estate Development. <BR> 8 Previous period or years figures have been regrouped or reclassified wherever necessary to correspond with the current period classification or disclosures. <BR> <BR> 9 The above results are available on the Companys website www.lotusdevelopers.com and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. <BR> <BR> 2025-04-012025-09-30UnauditedConsolidated2374260000194760000256902000036897300000-2404720000662300009820000817000022419000015934200009756000000975600000254420000-34000025408000007215200000000721520000-7700007207500007175800003940000716820000393000048872000011.591.59001.591.59Other Expenses156180000Other Expenses224190000265700001795000001410000001073100001073100007140000160380000766051000002373050000966510000046988000014806000056232000013218410000106250000301500000212866700002144705000048872000016986800000174755200001782000017493340000257890000247170000505060000155200001060000521640000112270000015730000533260000548990000151700000182339000015125400009100009523000034320700003953710000214470500001 Other non current financial liabilities include amount of lease liabilities of Rs. 6.86 million and other non current financial liabilities of Rs. 240.31 million <BR> 2 Other current financial liabilities include amount of lease liabilities of Rs. 4.70 million and other current financial liabilities of Rs. 147 million <BR> <BR> The Company operates only in one operating segment i.e. Real Estate Development, hence does not have any reportable segments as per Ind AS 108 Operating Segments. 9310000-1920260000-3254800000-822000006080000-16955000004310200000-4030000081700000001072000000000000000-1962240000-9866400000-510000-1718500003001000002620000-1455460000000000000215000000000000000003100001025000000001119300000-1506900006128000000743434000000000150000000050700000179000000757748000061833000000618330000034818000009665100000Remeasurements of post-employment benefit obligations-1250000Income tax on the above310000-940000Remeasurements of post-employment benefit obligations-1030000Income tax on the above260000-77000000-940000-770000