General information about company

Scrip code503229
NSE SymbolNA
MSEI SymbolNA
ISIN*INE167H01014
Name of companySIMPLEX REALTY LIMITED
Type of company
Class of securityEquity
Date of start of financial year01-04-2023
Date of end of financial year31-03-2024
Date of board meeting when results were approved02-11-2023
Date on which prior intimation of the meeting for considering financial results was informed to the exchange05-10-2023
Description of presentation currencyINR
Level of rounding used in financial resultsLakhs
Reporting QuarterHalf yearly
Nature of report standalone or consolidatedStandalone
Whether results are audited or unauditedUnaudited
Segment ReportingSingle segment
Description of single segmentPROPERTY DEVELOPMENT
Start date and time of board meeting02-11-2023 12:30
End date and time of board meeting02-11-2023 01:00
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable



Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202301-04-2023
BDate of end of reporting period30-09-202330-09-2023
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations22.17120.64
Other income171.73336.63
Total income193.9457.27
2Expenses
(a)Cost of materials consumed073.46
(b)Purchases of stock-in-trade00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade00
(d)Employee benefit expense 67.43137.39
(e)Finance costs0.430.81
(f)Depreciation, depletion and amortisation expense3.537.01
(f)Other Expenses
1OTHER EXPENSES114.13157.63
10
Total other expenses114.13157.63
Total expenses185.52376.3

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202301-04-2023
BDate of end of reporting period30-09-202330-09-2023
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
3Total profit before exceptional items and tax8.3880.97
4Exceptional items 0424.07
5Total profit before tax8.38505.04
7Tax expense
8Current tax5.1394.71
9Deferred tax-4.317.03
10Total tax expenses0.82101.74
11Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
14Net Profit Loss for the period from continuing operations7.56403.3
15Profit (loss) from discontinued operations before tax00
16Tax expense of discontinued operations00
17Net profit (loss) from discontinued operation after tax00
19Share of profit (loss) of associates and joint ventures accounted for using equity method00
21Total profit (loss) for period7.56403.3

Financial Results Ind-AS

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202301-04-2023
BDate of end of reporting period30-09-202330-09-2023
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2Income tax relating to items that will not be reclassified to profit or loss -2.65-15.36
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss 2.09-0.64
5Total Other comprehensive income0.5616

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202301-04-2023
BDate of end of reporting period30-09-202330-09-2023
CWhether results are audited or unauditedUnauditedUnaudited
DNature of report standalone or consolidatedStandaloneStandalone
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
23Total Comprehensive Income for the period8.12419.3
24Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
25Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent00
Total comprehensive income for the period attributable to owners of parent non-controlling interests00
26Details of equity share capital
Paid-up equity share capital299.14299.14
Face value of equity share capital1010
27Details of debt securities
28Reserves excluding revaluation reserve
29Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations0.2513.48
Diluted earnings (loss) per share from continuing operations0.2513.48
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiEarnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations0.2513.48
Diluted earnings (loss) per share from continuing and discontinued operations0.2513.48
30Debt equity ratio
31Debt service coverage ratio
32Interest service coverage ratio
33Disclosure of notes on financial results

Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2023
Date of end of reporting period30-09-2023
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment101.59
Capital work-in-progress0
Investment property0
Goodwill0
Other intangible assets0
Intangible assets under development0
Biological assets other than bearer plants0
Investments accounted for using equity method0
Non-current financial assets
Non-current investments2116.97
Trade receivables, non-current0
Loans, non-current0.19
Other non-current financial assets3.24
Total non-current financial assets2120.4
Deferred tax assets (net)378.73
Other non-current assets8.13
Total non-current assets2608.85
2Current assets
Inventories3448.24
Current financial asset
Current investments305.07
Trade receivables, current0
Cash and cash equivalents28.32
Bank balance other than cash and cash equivalents19.87
Loans, current4504.92
Other current financial assets347.38
Total current financial assets5205.56
Current tax assets (net)0
Other current assets914.39
Total current assets9568.19

Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2023
Date of end of reporting period30-09-2023
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedStandalone
3Non-current assets classified as held for sale0
4Regulatory deferral account debit balances and related deferred tax Assets0
Total assets12177.04
Equity and liabilities
Equity
Equity attributable to owners of parent
Equity share capital299.37
Other equity11562.91
Total equity attributable to owners of parent11862.28
Non controlling interest
Total equity11862.28
Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current0
Trade payables, non-current0
Other non-current financial liabilities17.88
Total non-current financial liabilities17.88
Provisions, non-current40.19
Deferred tax liabilities (net)0
Deferred government grants, Non-current0
Other non-current liabilities5.33
Total non-current liabilities63.4
Current liabilities
Current financial liabilities
Borrowings, current0
Trade payables, current10.55
Other current financial liabilities117.73
Total current financial liabilities128.28
Other current liabilities107.38
Provisions, current15.7
Current tax liabilities (Net)0
Deferred government grants, Current0
Total current liabilities251.36
3Liabilities directly associated with assets in disposal group classified as held for sale0
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities314.76
Total equity and liabilites12177.04
Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-07-202301-04-2023
Date of end of reporting period30-09-202330-09-2023
Whether accounts are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedStandaloneStandalone
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3(Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments

Cash flow statement, indirect

Particulars6 months ended (dd-mm-yyyy)
ADate of start of reporting period01-04-2023
BDate of end of reporting period30-09-2023
CWhether results are audited or unauditedUnaudited
DNature of report standalone or consolidatedStandalone
Part IBlue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax505.04
Adjustments for reconcile profit (loss)
Adjustments for finance costs0.81
Adjustments for decrease (increase) in inventories-12.92
Adjustments for decrease (increase) in trade receivables, current0
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets-17.19
Adjustments for decrease (increase) in other non-current assets0
Adjustments for other financial assets, non-current0.24
Adjustments for other financial assets, current0.69
Adjustments for other bank balances0.05
Adjustments for increase (decrease) in trade payables, current2.87
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities1.69
Adjustments for increase (decrease) in other non-current liabilities-0.21
Adjustments for depreciation and amortisation expense7.01
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current-23.58
Adjustments for provisions, non-current0.81
Adjustments for other financial liabilities, current29.62
Adjustments for other financial liabilities, non-current3.11
Adjustments for unrealised foreign exchange losses gains0
Adjustments for dividend income1.63
Adjustments for interest income303.32
Adjustments for share-based payments0
Adjustments for fair value losses (gains)-0.79
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow1.01
Other adjustments to reconcile profit (loss)-9.51
Other adjustments for non-cash items-431.3
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)-752.54
Net cash flows from (used in) operations-247.5
Dividends received0
Interest paid0
Interest received0
Income taxes paid (refund)-7.8
Other inflows (outflows) of cash0
Net cash flows from (used in) operating activities-239.7
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses0
Other cash receipts from sales of equity or debt instruments of other entities369.7
Other cash payments to acquire equity or debt instruments of other entities1.06
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment0
Purchase of property, plant and equipment0
Proceeds from sales of investment property0
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets0
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets0
Cash advances and loans made to other parties145
Cash receipts from repayment of advances and loans made to other parties0
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received1.63
Interest received42.62
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) investing activities267.89
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares0
Proceeds from issuing other equity instruments0
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options0
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings0
Repayments of borrowings0
Payments of finance lease liabilities0
Payments of lease liabilities0
Dividends paid29.91
Interest paid0
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities-29.91
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes-1.72
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents-1.72
Cash and cash equivalents cash flow statement at beginning of period30.04
Cash and cash equivalents cash flow statement at end of period28.32