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Coworking Spaces LimitedMain BoardEquity2026-04-012027-03-312026-10-302026-10-01INRMillionsQuarterlySecond quarterSingle segmentdeveloping and licensing fully serviced office spaces, design and fitout services and other related services2026-10-3009:00:002026-10-3010:35:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2026-06-25https://files.smartworksoffice.com/uploads/Material_RPT_Policy_25_06_2026_4482c8011e.pdftrue1falseThe company has not defaulted on Loans and Debt Securities.2026-07-012026-09-30UnauditedStandalone57278900001430800005870970000039100000253550000950700000246744000018230300005498630000372340000037234000021540000721800009372000002786200000000278620000-700002785500001143820000102.442.44002.442.441. The Unaudited Standalone Financial Results for the quarter and six month ended September 30, 2026 of the Smartworks Coworking Spaces Limited (the “Company”) have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on October 29, 2026 and October 30, 2026, respectively. The Unaudited Standalone Financial Results have been reviewed by the Statutory Auditors of the Company. <br /> <br /> 2. The Unaudited Standalone Financial Results have been prepared in accordance with the recognition and measurement principles as laid down in Indian Accounting Standards 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 and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015, as amended (the "LODR Regulations"). <br /> <br /> 3. The Company's primary business segment involves developing and licensing fully serviced office spaces, design and fitout services and other related services. The Company's Chief Operating Decision Maker ("CODM") reviews the Company's performance as a single operating unit. Accordingly, the Company 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 LODR Regulations are not applicable to the Company. <br /> <br /> 4. The Board of Directors of the Company, at its meeting held on August 24, 2026, approved the utilisation of Rs. 3,856.18 millions from the Securities Premium Account towards setting off the accumulated losses incurred by the Company upto March 31, 2026, to eliminate the accumulated losses from its books of account. The Special Resolution in this regard was subsequently passed by the Members of the Company at the Annual General Meeting held on September 22, 2026, subject to the sanction of the Hon’ble National Company Law Tribunal ("NCLT"). As the NCLT approval is pending as at September 30, 2026, the proposed adjustment has not been given effect in these financial results. <br /> <br /> 5. During the quarter ended September 30, 2026, the paid-up equity share capital of the Company had increased from Rs. 1,142.63 millions to Rs. 1,143.82 millions pursuant to allotment of 119,000 equity shares on exercise of stock options by employees. <br /> <br /> 6. All the amounts included in the Unaudited Standalone Financial Results are rounded off to the nearest millions, except per share data and unless stated otherwise. <br /> <br /> 7. The results for the quarter and six months ended September 30, 2026 are available on Stock Exchange websites www.nseindia.com and www.bseindia.com and on the Company's website https://www.smartworksoffice.com/investors/2026-04-012026-09-30UnauditedStandalone11005020000280290000112853100000321300000498190000189548000048558600003493990000107756500005096600000509660000137310000-903000012828000003813800000000381380000-14700003799100001143820000103.343.34003.343.34Other expenses131540000Operating expenses1691490000Other expenses274450000Operating expenses321954000015383710000274059000000590000000020985000002760700004698900000518482000013909000004683875000071544670000037083000044736000077434000011602000009265200002635070000011153000003750370000007529504000011438200004540690000568451000056845100001467680000000513737400005284142000010547000000883490000538303800008308400001441400001949850000209399000012036700000149615300007970500002157000000157801500006961053000075295040000Other non-current financial assets4698900000Other non-current assets2297890000Income tax assets (net)106290000Right-of-use assets44434570000Other current financial assets926520000Other current assets1115300000Other non-current financial liabilities5232010000Lease liabilities46141730000Other non-current liabilities883490000Other current financial liabilities3505920000Lease liabilities8530780000Other current liabilities79705000018954800000-1147100000000-132476000001931500000004855860000010780000013865200000002626500005500000-9300000-35000000-2990900000634165000068513100000005094000006800370000003687000000405330000000005600002959850000000000000000074890000240000000009750000001407360000-18716200000000001190000061159000038356000048447800000957400000-104500000-48158000001129500000112950000661390000774340000Re-measuremnet loss on defined benefit plans-100000-100000Re-measuremnet loss on defined benefit plans-1970000-1970000-30000-500000-70000-1470000Smartworks Coworking Spaces Limited******Talbot & Co.******Entities where Key Management Personnel and their relatives exercise significant influenceSale of goods or services11800000Approved21000000Smartworks Coworking Spaces Limited******Talbotforce Services Private Limited******Entities where Key Management Personnel and their relatives exercise significant influenceSale of goods or services1652000000Approved110000000Smartworks Coworking Spaces Limited******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiarySale of goods or servicesNot Applicable39000000Smartworks Coworking Spaces Limited******Smartworks Office Services Private Limited******Wholly Owned SubsidiarySale of goods or servicesNot Applicable7000000Smartworks Coworking Spaces Limited******SLW Media Private Limited******Promoter GroupSale of goods or services11800000Approved4000000Smartworks Coworking Spaces Limited******Vantage Works Private Limited******Entities where Key Management Personnel and their relatives exercise significant influenceSale of goods or services11800000Approved6000000Smartworks Coworking Spaces Limited******BLS International Services Limited******Related party of promoter GroupSale of goods or services767000000Approved691000000Smartworks Coworking Spaces Limited******Keppel Real Estate India Private Limited******Common DirectorSale of goods or services35400000Approved1024000000Smartworks Coworking Spaces Limited******Keppel Eaas India Private Limited******Related Party of Investor having shareholding more than 10% in the reporting entitySale of goods or services11800000Approved5000000Smartworks Space Pte. 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Ltd.******Keppel Bay Tower LLP******Related Party of Investor having shareholding more than 10% in the reporting entityAny other transactionIncome- reimbursement of fitout charges163500000Approved810000000PAN not available as it is Foreign EntitySmartworks Space Pte. Ltd.******Keppel Electric Pte. Ltd.******Related Party of Investor having shareholding more than 10% in the reporting entityAny other transactionElectricity expenses10000000Approved94000000PAN not available as it is Foreign EntitySmartworks Space Pte. Ltd.******Epic Edtech Pte. Ltd******Entities where relatives of Key Management Personnel exercise significant influenceAny other transactionAcquistion of shares of Workstudio Space Pte. Ltd180820000Approved18082000000PAN not available as it is Foreign EntityWorkstudio Spaces Pte. Ltd.******Epic Edtech Pte. 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Ltd.******Wholly Owned SubsidiaryAny other transactionLong term borrowings givenNot Applicable0075870000PAN not available as it is Foreign EntityWorkstudio Spaces Pte. Ltd.******Epic Edtech Pte. Ltd******Entities where relatives of Key Management Personnel exercise significant influenceAny other transactionLong term borrowings givenNot Applicable0038880000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Limited******Smartworks Stellar Services Private Limited******Wholly Owned SubsidiaryAny other transactionInterest ReceivableNot Applicable0310000160000Smartworks Coworking Spaces Limited******Smartworks Office Services Private Limited******Wholly Owned SubsidiaryAny other transactionInterest ReceivableNot Applicable0050000Smartworks Coworking Spaces Limited******Smartworks Space Pte Ltd.******Wholly Owned SubsidiaryAny other transactionInterest ReceivableNot Applicable00610000PAN not available as it is Foreign EntityWorkstudio Spaces Pte. Ltd.******Epic Edtech Pte. Ltd******Entities where relatives of Key Management Personnel exercise significant influenceAny other transactionInterest ReceivableNot Applicable00580000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Limited******Smartworks Space Pte. Ltd.******Wholly Owned SubsidiaryAny other transactionAmount payable to SubsidiaryNot Applicable0280000320000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Limited******Smartworks Stellar Services Private Limited******Wholly Owned SubsidiaryAny other transactionAmount payable to SubsidiaryNot Applicable0010000Smartworks Coworking Spaces Limited******Smartworks Office Services Private Limited******Wholly Owned SubsidiaryAny other transactionAmount payable to SubsidiaryNot Applicable02000020000Smartworks Coworking Spaces Limited******Talbotforce Services Private Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionUnbilled RevenueNot Applicable02000020000Smartworks Coworking Spaces Limited******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionUnbilled RevenueNot Applicable01116000021300000Smartworks Coworking Spaces Limited******BLS International Services Limited******Related party of promoter GroupAny other transactionUnbilled RevenueNot Applicable018087000069610000Smartworks Coworking Spaces Limited******BLS E-Services Limited******Promoter GroupAny other transactionUnbilled RevenueNot Applicable018270000430000Smartworks Coworking Spaces Limited******Talbotforce Services Private Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionTrade payablesNot Applicable0472900000516010000Smartworks Coworking Spaces Limited******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionTrade payablesNot Applicable02375000026180000Smartworks Coworking Spaces Limited******Atul Gautam******DirectorAny other transactionTrade payablesNot Applicable0320000320000Smartworks Coworking Spaces Limited******Vision Comptech Integrators Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionTrade payablesNot Applicable020700004210000Smartworks Coworking Spaces Limited******Sahil Jain******Key Management PersonnelAny other transactionEmployee PayablesNot Applicable0430000500000Smartworks Coworking Spaces Limited******Punam Dargar******Key Management PersonnelAny other transactionEmployee PayablesNot Applicable0160000220000Smartworks Coworking Spaces Limited******Neetish Sarda******Key Management PersonnelAny other transactionEmployee PayablesNot Applicable09800001080000Smartworks Coworking Spaces Limited******Harsh Binani******Key Management PersonnelAny other transactionEmployee PayablesNot Applicable014700001760000Smartworks Coworking Spaces Limited******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionSecurity deposit takenNot Applicable0180000180000Smartworks Coworking Spaces Limited******Talbot & Co.******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionSecurity deposit takenNot Applicable09000090000Smartworks Coworking Spaces Limited******Talbotforce Services Private Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionSecurity deposit takenNot Applicable0500000500000Smartworks Coworking Spaces Limited******Smartworks Office Services Private Limited******Wholly Owned SubsidiaryAny other transactionSecurity deposit takenNot Applicable03000030000Smartworks Coworking Spaces Limited******Vision Comptech Integrators Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionSecurity deposit givenNot Applicable04795000047950000Smartworks Space Pte. Ltd.******Keppel Bay Tower LLP******Related Party of Investor having shareholding more than 10% in the reporting entityAny other transactionSecurity deposit givenNot Applicable02735000033320000PAN not available as it is Foreign EntitySmartworks Space Pte. Ltd.******Keppel Electric Pte. Ltd.******Related Party of Investor having shareholding more than 10% in the reporting entityAny other transactionSecurity deposit givenNot Applicable00280000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Limited******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionNon-current investmentsNot Applicable0100000100000Smartworks Coworking Spaces Limited******Smartworks Office Services Private Limited******Wholly Owned SubsidiaryAny other transactionNon-current investmentsNot Applicable0100000100000Smartworks Coworking Spaces Limited******Smartworks Stellar Services Private Limited******Wholly Owned SubsidiaryAny other transactionNon-current investmentsNot Applicable0100000100000Smartworks Coworking Spaces Limited******Smartworks Space Pte. Ltd.******Wholly Owned SubsidiaryAny other transactionNon-current investmentsNot Applicable0187240000187240000PAN not available as it is Foreign EntitySmartworks Space Pte. Ltd.******Workstudio Space Pte. Ltd******Step Down SubsidiaryAny other transactionInvestment in subsidiaryNot Applicable00180820000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Limited******Talbot & Co.******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionTrade receivablesNot Applicable0040000Smartworks Coworking Spaces Limited******Talbotforce Services Private Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionTrade receivablesNot Applicable00370000Smartworks Coworking Spaces Limited******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionTrade receivablesNot Applicable00390000Smartworks Coworking Spaces Limited******Smartworks Office Services Private Limited******Wholly Owned SubsidiaryAny other transactionTrade receivablesNot Applicable0070000Smartworks Coworking Spaces Limited******BLS International Services Limited******Related party of promoter GroupAny other transactionTrade receivablesNot Applicable03110000076720000Smartworks Coworking Spaces Limited******BLS E-Services Limited******Promoter GroupAny other transactionTrade receivablesNot Applicable02267000011340000Smartworks Coworking Spaces Limited******Keppel Eaas India Private Limited******Related Party of Investor having shareholding more than 10% in the reporting entityAny other transactionTrade receivablesNot Applicable0010000Smartworks Coworking Spaces Limited******Neetish Sarda******Key Management PersonnelAny other transactionGuarantees issued by related parties for the Company.Not Applicable016779300001365400000Smartworks Coworking Spaces Limited******Harsh Binani******Key Management PersonnelAny other transactionGuarantees issued by related parties for the Company.Not Applicable016779300001365400000Smartworks Coworking Spaces Limited******Vision Comptech Integrators Limited******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionGuarantees issued by related parties for the Company.Not Applicable0579670000437780000Smartworks Coworking Spaces Limited******NS Niketan LLP******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionGuarantees issued by related parties for the Company.Not Applicable016001500001304290000Smartworks Coworking Spaces Limited******SNS Infrarealty LLP******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionGuarantees issued by related parties for the Company.Not Applicable016001500001304290000Smartworks Coworking Spaces Limited******Smartworks Tech Solutions Private Limited******Wholly Owned SubsidiaryAny other transactionAmount payable to SubsidiaryNot Applicable0100000Smartworks Tech Solutions Private Limited******Riya Aggarwal******Relatives of KMPsAny other transactionPayable to relative of KMPNot Applicable0390000430000Smartworks Space Pte. Ltd.******Prerna Jhunjhunwala******Relatives of KMPsAny other transactionPayable to relative of KMPNot Applicable006710000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Limited******Keppel Real Estate India Private Limited******Common DirectorAny other transactionAdvance received from customerNot Applicable0280000280000Smartworks Coworking Spaces Limited******NS Niketan LLP******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionBalance payable on account of proceeds from IPO on hold for issue related expensesNot Applicable017700001770000Smartworks Coworking Spaces Limited******SNS Infrarealty LLP******Entities where Key Management Personnel and their relatives exercise significant influenceAny other transactionBalance payable on account of proceeds from IPO on hold for issue related expensesNot Applicable011200001120000Smartworks Coworking Spaces Limited******Space Solutions India Pte. Ltd.******Entity Having shareholding more than 10% in reporting entityAny other transactionBalance payable on account of proceeds from IPO on hold for issue related expensesNot Applicable093300009310000PAN not available as it is Foreign EntitySmartworks Space Pte. Ltd.******Keppel Bay Tower LLP******Related Party of Investor having shareholding more than 10% in the reporting entityAny other transactionReimbursement of expensesNot Applicable01600000PAN not available as it is Foreign EntityWorkstudio Spaces Pte. Ltd.******Prerna Jhunjhunwala******Relatives of KMPsAny other transactionReimbursement of ExpenseNot Applicable0018470000PAN not available as it is Foreign EntitySmartworks Space Pte. Ltd.******Keppel Bay Tower LLP******Related Party of Investor having shareholding more than 10% in the reporting entityAny other transactionReceivable for reimbursement of fitoutNot Applicable008180000PAN not available as it is Foreign EntitySmartworks Space Pte. Ltd.******AJ Capital Asset Management Pte. Ltd.******Entity in which director's relative is director.Any other transactionTrade ReceivableNot Applicable00230000PAN not available as it is Foreign EntitySmartworks Space Pte. Ltd.******Keppel Electric Pte. Ltd.******Related Party of Investor having shareholding more than 10% in the reporting entityAny other transactionTrade PayableNot Applicable00330000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Limited******BLS International Services Limited******Related party of promoter GroupAny other transactionSecurity deposit takenNot Applicable029100003670000Smartworks Coworking Spaces Limited******Keppel Real Estate India Private Limited******Common DirectorAny other transactionSecurity deposit takenNot Applicable002910000Workstudio Spaces Pte. Ltd.******AJ Capital Asset Management Pte. Ltd.******Entity in which director's relative is director.Any other transactionSecurity deposit takenNot Applicable00390000PAN not available as it is Foreign EntitySmartworks Coworking Spaces Limited******Keppel Real Estate India Private Limited******Common DirectorAny other transactionUnbilled RevenueNot Applicable0001673240000Public Issues2025-07-1744500000002026-09-30trueCARE RATINGS LIMITEDfalseHarsh BinaniDirectorGurugram2026-10-30Repayment/ prepayment/ redemption, in full or in part, of certain borrowings availed by our CompanyRepayment/ prepayment/ redemption, in full or in part, of certain borrowings availed by our Company1140000000114000000011400000000Capital expenditure for fit-outs in the new centres and for security deposits of the new centresCapital expenditure for fit-outs in the new centres and for security deposits of the new centres2258400000225840000022583400000Amount unutilised is Rs 0.06 millionGeneral corporate purposesGeneral corporate purposes56632000060618000056632000039860000Amount unutilised is Rs 39.86 millionOffer related expenses to the extent applicable to the fresh issue of equity sharesOffer related expenses to the extent applicable to the fresh issue of equity shares48528000044542000044542000039860000During the quarter ended September 30, 2026 the Company vide Board Resolution dated September 21, 2026 has reclassified the unutilised portion of offer expenses of Rs. 39.86 millions from offer related expenses to general corporate purposes, accordingly the allocation of gross proceeds has been revised.The said reclassification is in compliance with the provisions of the Companies Act, 2013, and the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018.