General information about company
Scrip code	531822
NSE Symbol
MSEI Symbol
ISIN*	INE513E01024
Name of company	RODIUM REALTY LIMITED
Type of company
Class of security	Equity
Date of start of financial year	01-04-2019
Date of end of financial year	31-03-2020
Date of board meeting when results were approved	13-11-2019
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-11-2019
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Quarter	Half yearly
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited	Unaudited
Segment Reporting	Single segment
Description of single segment	REAL ESTATE
Start date and time of board meeting	13-11-2019 16:00
End date and time of board meeting	13-11-2019 19:00
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2019	01-04-2019
B	Date of end of reporting period	30-09-2019	30-09-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue 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.
1	Income
	Revenue from operations	703.19	2200.84
	Other income	115.27	148.21
	Total income	818.46	2349.05
2	Expenses
(a)	Cost of materials consumed	317.49	992.82
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	182.31	785.28
(d)	Employee benefit expense	20.54	47.42
(e)	Finance costs	92.93	152.72
(f)	Depreciation, depletion and amortisation expense	2.91	5.48
(f)	Other Expenses
1	Other Expenditure	251.03	377.37
10
	Total other expenses	251.03	377.37
	Total expenses	867.21	2361.09

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2019	01-04-2019
B	Date of end of reporting period	30-09-2019	30-09-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue 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.
3	Total profit before exceptional items and tax	-48.75	-12.04
4	Exceptional items	0	0
5	Total profit before tax	-48.75	-12.04
7	Tax expense
8	Current tax	-10.96	0
9	Deferred tax	3.91	5.06
10	Total tax expenses	-7.05	5.06
11	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
14	Net Profit Loss for the period from continuing operations	-41.7	-17.1
15	Profit (loss) from discontinued operations before tax	0	0
16	Tax expense of discontinued operations	0	0
17	Net profit (loss) from discontinued operation after tax	0	0
19	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
21	Total profit (loss) for period	-41.7	-17.1

Financial Results – Ind-AS
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2019	01-04-2019
B	Date of end of reporting period	30-09-2019	30-09-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit & loss	0.5	1
	Total Amount of items that will not be reclassified to profit and loss	0.5	1
2	Income tax relating to items that will not be reclassified to profit or loss	0.14	0.28
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	0.36	0.72

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2019	01-04-2019
B	Date of end of reporting period	30-09-2019	30-09-2019
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue 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.
23	Total Comprehensive Income for the period	-41.34	-16.38
24	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
25	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
26	Details of equity share capital
	Paid-up equity share capital	324.79	324.79
	Face value of equity share capital	10	10
27	Details of debt securities
28	Reserves excluding revaluation reserve
29	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-1.28	-0.53
	Diluted earnings (loss) per share from continuing operations	-1.28	-0.53
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-1.28	-0.53
	Diluted earnings (loss) per share from continuing and discontinued operations	-1.28	-0.53
30	Debt equity ratio	0	0
31	Debt service coverage ratio	0	0
32	Interest service coverage ratio	0	0
33	Disclosure of notes on financial results	Textual Information(1)

Text Block

Textual Information(1)

Notes: (1) The above unaudited standalone financial results for the Quarter and Half year ended 30th September,2019 were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 13th November, 2019. The same have also been subjected to Limited Review by the Statutory Auditors. (2) These financial results have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34-Interim Financial Repotting prescribed under Section 133 of the Companies Act, 2013 read with the rules thereunder and in terms of SEBI Circular dated 5th July,2016. (3) The Company is engaged interalia in the construction, development and other related activities. These in the context of IND AS - 108 Operating Segment are considered to constitute one primary segment. (4) The Standalone Cash Flow Statement for the half year ended 30th September,2018 is approved by the Board of Directors of the Company and has not been subjected to Limited Review by the Statutory Auditors. (5) Effective April 1, 2019, The Company has adopted IND AS -116 - Leases. The adoption of IND AS 116 does not have any impact on standalone financial results of the Company. (6) Pursuant to the Taxation Laws (Amendment) Ordinance, 2019 issued on 20th September, 2019, Corporate Assesses have been given the option to apply lower income tax rate with effect from 1st April, 2019, subject to certain conditions specified therein. The company is in the process of evaluating the impact of availment of the said option and accordingly, no effect in this regard has presently been considered in the measurement of tax expense for the quarter and the period ended 30th September, 2019 and the consequent impact on the deferred tax as of that date. (7) During the quarter ending 30th September 2019, The Company has reversed the input tax credit amounting to Rs.118.67 Lakhs availed for the unsold units and non-completed units post 1st April 2019. This is in consequent to changes in Goods and Service Tax laws with regards to Real estate development where the Company had to reverse the input tax credit availed by 30th September, 2019. (8) The figures for the previous periods have been regrouped wherever necessary.

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2019
Date of end of reporting period		30-09-2019
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	15.87
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0.67
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	317.48
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	0
	Total non-current financial assets	317.48
	Deferred tax assets (net)	6.44
	Other non-current assets	14.13
	Total non-current assets	354.59
2	Current assets
	Inventories	7358.97
	Current financial asset
	Current investments	437.62
	Trade receivables, current	1781.36
	Cash and cash equivalents	117.93
	Bank balance other than cash and cash equivalents	1365.81
	Loans, current	202.54
	Other current financial assets	85.12
	Total current financial assets	3990.38
	Current tax assets (net)	55.54
	Other current assets	333.91
	Total current assets	11738.8

Statement of Asset and Liabilities
Particulars		Half year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2019
Date of end of reporting period		30-09-2019
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	12093.39
	Equity and liabilities
	Equity
	Equity attributable to owners of parent
	Equity share capital	344.5
	Other equity	882.57
	Total equity attributable to owners of parent	1227.07
	Non controlling interest
	Total equity	1227.07
	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	3592.14
	Trade payables, non-current	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	3592.14
	Provisions, non-current	42.88
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities
	Total non-current liabilities	3635.02
	Current liabilities
	Current financial liabilities
	Borrowings, current	6186.6
	Trade payables, current	201.64
	Other current financial liabilities	34.34
	Total current financial liabilities	6422.58
	Other current liabilities	789.09
	Provisions, current	19.63
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	7231.3
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	10866.32
	Total equity and liabilites	12093.39
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-07-2019	01-04-2019
Date of end of reporting period		30-09-2019	30-09-2019
Whether accounts are audited or unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment 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
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities
	Disclosure of notes on segments