5436692025-10-012025-12-315436692025-04-012025-12-315436692025-10-012025-12-31in-capmkt:OtherExpenses1Member5436692025-04-012025-12-31in-capmkt:OtherExpenses1Member5436692025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15436692025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25436692025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15436692025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss2iso4217: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 applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone55710000029560000085270000012650000000-97170000024170000012210000034100000274200000965400000-1127000000-112700000-25200000-800000-260000000-867000000000-86700000-4900000-91600000126230000010-0.69-0.68-0.69-0.68-1.38-1.360.00230.00420.00491. The above unaudited standalone financial results for the quarter and nine months ended December 31, 2025 which includes the financial information of Keystone Realtors Limited ("the Company") and jointly controlled entities namely Rustomjee Evershine Joint Venture and Lok Fortune Joint Venture, were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on February 04, 2026. 2. The above unaudited standalone 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 Company is exclusively engaged in the business of real estate and allied activities. This in the context of Ind AS 108 “Operating Segments", constitutes single operating segment. The Company does not have operations outside India, hence there are no reportable geographical segment. 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 Company 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. 153 Lakh for the quarter and nine months ended December 31, 2025. The Company 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 calculation of formula for ratio, please refer PDF file uploaded on stock exchange website.2025-04-012025-12-31UnauditedStandalone4587800000140750000059953000003370800000200000002751000007655000002352000001075000009160000005690100000305200000030520000020300000142000003450000002707000000000270700000-114000002593000001262300000102.152.132.152.134.34.260.00230.00450.0364Other Expenses274200000Other Expenses916000000remeasurement of the defined benefit obligations-6500000Tax relating to above1600000-4900000remeasurement of the defined benefit obligations-15200000Tax relating to above3800000-1140000000-4900000-11400000