5393012025-10-012025-12-315393012025-04-012025-12-315393012025-10-012025-12-31in-capmkt:OtherExpenses1Member5393012025-04-012025-12-31in-capmkt:OtherExpenses1Member5393012025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15393012025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares539301ARVSMARTNOTLISTEDINE034S01021Arvind SmartSpaces LimitedMain BoardEquity2025-04-012026-03-312026-02-102026-02-02INRLakhsQuarterlyThird quarterSingle segmentReal Estate Development2026-02-1015:45:002026-02-1017:40:00Not applicable2025-10-012025-12-31UnauditedConsolidated1663882000412060001705088000900280003002465000-2429366000246353000510300001711600033835400013159800003891080000389108000123067000-2589000097177000029193100000024500029217600014700029232300028761200045640002877590004564000458670000106.276.25006.276.250001) These unaudited consolidated financial results of Arvind SmartSpaces Limited ("Holding Company"), its subsidiaries (together referred as "Group") and joint ventures for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their meeting held on February 10, 2026. The consolidated financial results are prepared in accordance with the Indian Accounting Standard (Ind AS) as prescribed under Section 133 of the Companies Act, 2013. <BR> 2) The Group's business falls within single business segment of developing of commercial and residential units. Hence, disclosures under Ind AS 108- Operating Segments are not reported separately. <BR> 3) On November 21, 2025, The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the Statement of Profit and Loss. <BR> The Government of India is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified.The New Labour Codes has resulted in estimated one time increase in provision for employee benefits of the Group amounting to Rs.259.39 lacs. <BR> 4) The financial results for the quarter and nine months ended December 31, 2025 can be viewed on the Company's website 'www.arvindsmartspaces.com' and have been submitted to the BSE Limited (www.bseindia.com) and National Stock Exchange of India Limited (www.nseindia.com) where the equity shares of the Holding Company are listed. <BR> 5) Previous period figures have been regrouped and reclassified where necessary to conform to current period’s classification.2025-04-012025-12-31UnauditedConsolidated408664000012273300042093730002432280005337937000-38504460006041990001939510004686700082570700034014430008079300000807930000257277000-415580002157190000592211000000240000592451000-419200058825900054124700051204000537055000512040004586700001011.8111.750011.8111.75000Other expenses338354000Other expenses825707000Remeasurement gain/(loss) on defined benefit plans197000197000Remeasurement gain/(loss) on defined benefit plans-5602000-560200050000-141000000147000-4192000