5436692025-10-012025-12-315436692025-04-012025-12-315436692025-10-012025-12-31in-capmkt:OtherExpenses1Member5436692025-04-012025-12-31in-capmkt:OtherExpenses1Member5436692025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15436692025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25436692025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35436692025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15436692025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25436692025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss3iso4217:INRxbrli:pureiso4217:INRxbrli:shares543669RUSTOMJEENOTLISTEDINE263M01029KEYSTONE REALTORS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-042026-01-24INRLakhsQuarterlyThird quarterSingle segmentReal Estate and allied activities2026-02-0412:30:002026-02-0415:40:00Not applicable2025-10-012025-12-31UnauditedConsolidated2661700000277800000293950000042254000000-25704000003777000002326000003890000051420000028184000001211000000121100000-42000005820000054000000067100000000-1630000050800000-10800000400000003380000017000000-10700000-1000001262300000100.270.270.270.270.540.540.00450.01580.01111. The above unaudited consolidated financial results for the quarter ended December 31, 2025 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 annexure1), were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on February 4, 2026. 2. 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. 3. 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. 4. During the previous quarter ended September 30, 2025, the company allotted 33,500 fully paid up, senior, secured, redeemable, listed, rated non-convertible debentures (NCDs) of INR100,000/- each amounting to INR 33,280 lakh (net of issuance expenses of INR 293 lakh and inclusive of premium on issue of INR 73 lakh) which has been listed on BSE Limited. The NCDs are secured against (i) a first ranking exclusive charge on unsold units, outstanding cash flows from sold units and related rights in Project Rustomjee Crown of its wholly owned subsidiary, Real Gem Buildtech Private Limited (RGBPL) (ii) a first ranking exclusive charge over the Debenture Redemption Account, ISRA (Interest Service Redemption Account) Amount and (iii) an irrevocable and unconditional corporate guarantee by RGBPL pursuant to the Deed of Guarantee. 5. The Government of India consolidated 29 existing Labour Laws into four new Labour Codes comprising of Code on Wages 2019, Industrial Relations Code 2020, Code on Social Security 2020, and Occupational Safety, Health and Working Conditions Code 2020 effective from November 21, 2025 (collectively referred to as codes). The Group has assessed and accounted for the financial implication of these changes mainly consisting of an increase in gratuity liability arising out of past service costs in the statement of profit and loss amounting to Rs. 233 Lakh for the quarter and nine months ended December 31, 2025. The Group continues to monitor the development pertaining to Labour codes including finalization of Central / State Rules and will evaluate the further impact if any based on such developments. 6. For the formula of calculation of ratio please refer PDF file of result uploaded on the Stock Exchange website.2025-04-012025-12-31UnauditedConsolidated10385700000649200000110349000001010880000020000000-29739000001177100000461400000120600000164750000010561500000473400000047340000099900000193000001192000000354200000000-41200000313000000-1730000029570000026440000048600000-17200000-1000001262300000102.12.12.12.084.24.180.00450.00580.0171Other Expenses514200000Other Expenses1647500000Remeasurement of the defined benefit liabilities-10500000Income tax effect2200000Share of other comprehensive losses of associates and joint ventures accounted for using the equity method (net of tax)-2500000-10800000Remeasurement of the defined benefit liabilities-19200000Income tax effect4400000Share of other comprehensive losses of associates and joint ventures accounted for using the equity method (net of tax)-2500000-1730000000-10800000-17300000