Nila Spaces Limited — Quarter ended 31 March 2026 (Audited) and year ended 31 March 2026 (Audited)
Optional commentary: Standalone and consolidated financial results are presented in ₹ lakhs.
| Sr. No | Particulars | For the Quarter Ended | Year Ended |
|---|---|---|---|
| 31 March 2026 (Audited) |
31 December 2025 (Unaudited) |
||
| 1 | Revenue from operations | 3,892.86 | 4,076.86 |
| 2 | Other income | 258.23 | 323.58 |
| 3 | Total income (1+2) | 4,151.09 | 4,400.44 |
| 4 | Expenses | ||
| (a) | Cost of materials consumed and project expenses | 2,931.39 | 3,038.02 |
| (b) | Changes in inventories of building material, land and work in progress | (789.81) | (793.66) |
| (c) | Employee benefits expenses | 79.03 | 66.99 |
| (d) | Finance costs | 646.80 | 712.86 |
| (e) | Depreciation and amortisation expenses | 138.06 | 138.99 |
| (f) | Other expenses | 216.64 | 249.04 |
| Total expenses | 3,222.11 | 3,412.24 | |
| 5 | Profit before tax | 928.98 | 988.20 |
| 6 | Tax expense | ||
| (a) | Current tax (net) | 230.26 | 304.98 |
| (b) | Short/(excess) provision of income tax for earlier years | – | 18.67 |
| (c) | Deferred tax charge / (credit) (net) | (23.97) | (17.97) |
| Total tax expenses | 206.29 | 305.68 | |
| 7 | Profit for the period (5-6) | 722.69 | 682.52 |
| 8 | Other comprehensive income (net of tax) | ||
| (a) | Items that will not be reclassified subsequently to profit or loss | (3.55) | (1.10) |
| (b) | Income tax related to items that will not be reclassified subsequently to profit or loss | 0.98 | 0.31 |
| Total other comprehensive income | (2.57) | (0.79) | |
| 9 | Total comprehensive income (7+8) | 720.12 | 681.73 |
| 10 | (a) Paid-up equity share capital (face value : ₹ 1 per share) | 3,938.89 | 3,938.89 |
| (b) Other equity | |||
| 11 | Earnings per share (face value of ₹ 1 each) (Not annualised for the quarter) | ||
| (a) | Basic (₹) | 0.18 | 0.17 |
| (b) | Diluted (₹) | 0.18 | 0.17 |
| Particulars | 31 March 2026 (Audited) | 31 March 2025 (Audited) |
|---|---|---|
| I Assets | ||
| 1 Non-Current Assets | ||
| (a) Property, Plant and Equipment | 1,935.79 | 2,171.53 |
| (b) Investment Properties | 716.70 | 428.66 |
| (c) Financial Assets | ||
| (i) Investments | 516.87 | 307.00 |
| (ii) Other Financial Assets | 346.20 | 325.59 |
| (d) Other non current assets | 245.39 | 234.73 |
| Total Non Current Assets | 3,760.95 | 3,467.51 |
| 2 Current Assets | ||
| (a) Inventories | 13,446.44 | 10,303.91 |
| (b) Financial Assets | ||
| (i) Trade Receivables | 103.61 | 103.82 |
| (ii) Cash and Cash Equivalents | 234.69 | 937.22 |
| (iii) Investment | 615.13 | – |
| (iv) Loans | 10,813.64 | 9,997.20 |
| (c) Other Current Assets | 2,308.15 | 4,246.14 |
| Total Current Assets | 27,521.66 | 25,588.29 |
| Total Assets | 31,282.61 | 29,055.80 |
| II Equity and Liabilities | ||
| 1 Equity | ||
| (a) Equity Share Capital | 3,938.89 | 3,938.89 |
| (b) Other Equity | 13,213.14 | 10,557.36 |
| Total Equity | 17,152.03 | 14,496.25 |
| 2 Liabilities | ||
| Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 5,422.62 | 3.32 |
| (ii) Lease Liability | 36.35 | 56.45 |
| (iii) Other financial liabilities | 335.69 | 279.17 |
| (b) Provisions | 41.44 | 44.13 |
| (c) Deferred Tax Liability (net) | 20.82 | 38.97 |
| Total Non Current Liabilities | 5,856.92 | 422.04 |
| 3 Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 92.92 | 7.50 |
| (ii) Trade Payable | ||
| (iia) Due to micro and small enterprises | 77.88 | 56.45 |
| (iib) Due to others | 768.70 | 704.50 |
| (iii) Lease Liability | 20.09 | 18.20 |
| (iv) Other financial liabilities | 900.10 | 573.85 |
| (b) Other Current Liabilities | 3,472.75 | 12,511.60 |
| (c) Provisions | 2,088.99 | 109.96 |
| (d) Current Tax Liabilities (net) | 852.23 | 155.45 |
| Total Current Liabilities | 8,273.66 | 14,137.51 |
| Total Liabilities | 14,130.58 | 14,559.55 |
| Total Equity and Liabilities | 31,282.61 | 29,055.80 |
| Particulars | For the year ended 31 March 2026 (Audited) | For the year ended 31 March 2025 (Audited) |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | 3,692.03 | 2,119.84 |
| Adjustments for: | ||
| Finance cost | 2,411.91 | 1,557.69 |
| Depreciation | 550.81 | 517.80 |
| (Profit)/Loss on discard of fixed asset (net) | (164.32) | (114.08) |
| Gain on Mutual Fund (M2M) | (62.12) | – |
| Unrealised gain on Mutual Fund (M2M) | (3.09) | – |
| Interest income | (969.27) | (661.24) |
| Operating profit before working capital changes | 5,455.94 | 3,420.01 |
| Changes in working capital adjustments | ||
| (Increase)/Decrease in Trade Receivables | 0.21 | (40.63) |
| (Increase)/Decrease in Other Current Assets | 1,937.99 | (827.52) |
| (Increase)/Decrease in Other Non Current Assets | (10.66) | (82.46) |
| (Increase)/Decrease in Inventories | (3,142.53) | (1,026.02) |
| Increase/(Decrease) in Trade Payables | 85.63 | 301.97 |
| Increase/(Decrease) in Other Financial Liabilities | 382.77 | 404.80 |
| Increase/(Decrease) in Other Current Liabilities | (9,038.85) | 3,677.09 |
| Increase/(Decrease) in Provisions | 1,969.50 | (232.50) |
| Cash generated from / (used in) operations | (2,360.00) | 5,594.74 |
| Add/(Less): Income taxes received/(paid) (net) | (350.77) | (305.03) |
| Net cash flow from operating activities (A) | (2,710.77) | 5,289.71 |
| Cash flow from investing activities | ||
| Purchase of Property, Plant and Equipment | (834.73) | (159.28) |
| Sale of Fixed Asset | 395.93 | 326.40 |
| (Investment)/Withdrawal of Investment in Joint Ventures | – | (0.90) |
| (Investment)/Withdrawal of Investment in preference shares | (209.87) | – |
| (Investment)/Withdrawal of Investment in Mutual Fund | (549.91) | – |
| (Investment)/Withdrawal of Investment in Fixed Deposits | (20.61) | 3,105.97 |
| Interest Income | 758.29 | 514.00 |
| Loans (Given to)/Repaid by related Party (net) | (1,312.54) | (7,639.82) |
| Loans (Given to)/Repaid by others (net) | 707.07 | (290.15) |
| Net cash flow generated from / (used in) investing activities (B) | (1,066.37) | (4,143.78) |
| Cash flow from financing activities | ||
| Proceeds from / (Repayment) of Borrowings (net) | 5,504.72 | (6.88) |
| Increase/(Decrease) in Lease Liabilities | (18.20) | (16.49) |
| Finance cost paid | (2,411.91) | (1,557.69) |
| Net cash flow generated from financing activities (C) | 3,074.61 | (1,581.06) |
| Net (decrease) in cash and cash equivalents (A+B+C) | (702.53) | (435.13) |
| Cash and cash equivalents at beginning of the year | 937.22 | 1,372.35 |
| Cash and cash equivalents at end of the year | 234.69 | 937.22 |
| Sr. No | Particulars | For the Quarter Ended | Year Ended |
|---|---|---|---|
| 31 March 2026 (Audited) | 31 December 2025 (Unaudited) | ||
| 1 | Revenue from operations | 4,980.18 | 5,220.03 |
| 2 | Other income | 265.63 | 331.13 |
| 3 | Total income (1+2) | 5,245.81 | 5,551.16 |
| 4 | Expenses | ||
| (a) | Cost of materials consumed and project expenses | 4,092.26 | 4,585.47 |
| (b) | Changes in inventories of building material, land and work in progress | (1,320.16) | (1,647.61) |
| (c) | Employee benefits expenses | 84.00 | 68.20 |
| (d) | Finance costs | 666.57 | 789.96 |
| (e) | Depreciation and amortisation expenses | 138.10 | 139.01 |
| (f) | Other expenses | 383.50 | 413.19 |
| Total expenses | 4,044.27 | 4,348.22 | |
| 5 | Profit before share in profit of Joint Venture, associates & tax | 1,201.54 | 1,202.94 |