Integrated Filing (Finance) Ind AS

STARLITE GLOBAL ENT IND L(EQ)

General Information
BSE Scrip code	000000
NSE Symbol*	NOTLISTED
MSEI Symbol *	SGEL
ISIN*	INE870X01010
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	22-05-2026
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Real Estate and Leasing
Start date of board meeting	28-05-2026
Start time of board meeting	15:00:00
End date of board meeting	28-05-2026
End time of board meeting	19:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Amount in (Lakhs)

Financial Results - Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
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	479.69	479.69
	Other income	79.73	394.51
	Total income	559.42	559.42
2	Expenses
(a)	Cost of materials consumed	0.00	0.00
(b)	Purchases of stock-in-trade	31.10	31.10
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	172.43	155.08
(d)	Employee benefit expense	50.10	50.10
(e)	Finance costs	32.97	108.30
(f)	Depreciation, depletion and amortisation expense	44.75	44.75
(g)	Other Expenses
1	Other Expenses	157.20	579.51
	Total other expenses	157.20	579.51
	Total expenses	488.55	488.55
3	Total profit before exceptional items and tax	70.87	441.32
4	Exceptional items	0.00	0.00
5	Total profit before tax	70.87	441.32
6	Tax expense
7	Current tax	26.29	26.29
8	Deferred tax	18.01	5.19
9	Total tax expenses	44.30	44.30
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	26.57	26.57
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	26.57	328.47
17	Other comprehensive income net of taxes	0.00	0.00
18	Total Comprehensive Income for the period	26.57	328.47
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	397.28	397.28
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve		0.00
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.67	8.27
	Diluted earnings (loss) per share from continuing operations	0.67	0.67
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
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	0.67	8.27
	Diluted earnings (loss) per share from continuing and discontinued operations	0.67	0.67
24	Debt equity ratio	1.90%	1.90%
25	Debt service coverage ratio	0.12%	0.12%
26	Interest service coverage ratio	4.51%	6.79%
27	Remarks for debt equity ratio
28	Remarks for debt service coverage ratio
29	Remarks for interest service coverage ratio
30	Disclosure of notes on financial results

Amount in (Lakhs)

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
No records available
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
3	Amount of items that will be reclassified to profit and loss
No records available
	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
5	Total Other comprehensive income

Amount in (Lakhs)

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	841.03
	Capital work-in-progress	9,477.90
	Investment property	2,028.03
	Goodwill	0.00
	Other intangible assets	0.00
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0.00
	Trade receivables, non-current
	Loans, non-current	0.00
	Other non-current financial assets
	Total of other non-current financial assets
	Total non-current financial assets	0.00
	Deferred tax assets (net)
	Other financial assets
1	Balances in Deposits with Government deposits	27.24
2	Other Deposits	1.38
	Total of other non-current assets	28.62
	Total non-current assets	12,375.58
2	Current assets
	Inventories	1,487.56
	Current financial asset
	Current investments	1,353.43
	Trade receivables, current	77.04
	Cash and cash equivalents	79.06
	Bank balance other than cash and cash equivalents	3.35
	Loans, current	0.00
	Other current financial assets
	Total of Other current financial assets
	Total current financial assets	1,512.88
	Current tax assets (net)
	Other current assets
1	Advances recoverable in cash or kind	0.79
2	Prepaid expenses	7.43
3	TDS, TCS receivable & Advance Tax	64.21
4	GST Input Tax Credit	278.69
5	Income Accured from Solar Power	31.73
6	Advances to Creditors	213.92
7	Advances to others	1.38
	Total of other current assets	598.15
	Total current assets	3,598.59
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	15,974.17
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	397.28
	Other equity	5,109.96
	Total equity attributable to owners of parent	5,507.24
	Non controlling interest
	Total equity	5,507.24
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1,723.48
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total of other non-current financial liabilities
	Total non-current financial liabilities	1,723.48
	Provisions, non-current	0.00
	Deferred tax liabilities (net)	100.84
	Deferred government grants, Non-current
	Other non-current liabilities
1	Security Deposits	109.87
2	Advances from Customer	6,009.08
3	Deposit Under Development Agreement	509.06
4	Loans from others	709.57
	Total of other non-current liabilities	7,337.58
	Total non-current liabilities	9,161.90
	Current liabilities
	Current financial liabilities
	Borrowings, current	0.00
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	0.00
	Other current financial liabilities
1	Advances from Promoters Group	21.68
2	Advances from Other Group Companies	748.95
3	Interest accrued but not due on borrowings	10.98
4	Current Maturities of Term Loans from Banks ( Secured )	153.24
5	Current Maturities of Term Loans from Financial Institutions ( Secured )	135.63
6	Others	6.48
	Total of other current financial liabilities	1,076.96
	Total current financial liabilities	1,076.96
	Other current liabilities
1	Salaries Payable	0.88
2	TDS Payable	9.35
3	Capital creditors	38.90
4	Audit fees Payable	13.32
5	Advances from customers	21.37
6	Other Provisions	9.78
7	Other Liabilities	14.36
8	Other Statutory Dues	0.30
9	Oustanding Expenses	1.77
	Total of other current liabilities	110.03
	Provisions, current	0.00
	Current tax liabilities (Net)	118.04
	Deferred government grants, Current
	Total current liabilities	1,305.03
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	10,466.93
	Total equity and liabilites	15,974.17
	Disclosure of notes on assets and liabilities

Amount in (Lakhs)

Cash flow statement indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	441.32
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	108.30
	Adjustments for decrease (increase) in inventories	155.08
	Adjustments for decrease (increase) in trade receivables, current	318.49
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	32.88
	Adjustments for decrease (increase) in other non-current assets	7.08
	Adjustments for other financial assets, non-current	0.00
	Adjustments for other financial assets, current	2.03
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	0.00
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	86.14
	Adjustments for increase (decrease) in other non-current liabilities	1,340.57
	Adjustments for depreciation and amortisation expense	186.11
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	0.00
	Adjustments for provisions, non-current	0.00
	Adjustments for other financial liabilities, current	0.00
	Adjustments for other financial liabilities, non-current	0.00
	Adjustments for unrealised foreign exchange losses gains	98.40
	Adjustments for dividend income	1.58
	Adjustments for interest income	0.00
	Adjustments for share-based payments	0.00
	Adjustments for fair value losses (gains)	0.00
	Adjustments for undistributed profits of associates	0.00
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	270.08
	Other adjustments for non-cash items	0.00
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	1,694.34
	Net cash flows from (used in) operations	2,135.66
	Dividends received	0.00
	Interest paid	0.00
	Interest received	0.00
	Income taxes paid (refund)	73.34
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	2,062.32
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.00
	Cash flows used in obtaining control of subsidiaries or other businesses	0.00
	Other cash receipts from sales of equity or debt instruments of other entities	0.00
	Other cash payments to acquire equity or debt instruments of other entities	0.00
	Other cash receipts from sales of interests in joint ventures	0.00
	Other cash payments to acquire interests in joint ventures	0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0.00
	Proceeds from sales of property, plant and equipment	0.02
	Purchase of property, plant and equipment	217.70
	Proceeds from sales of investment property	0.00
	Purchase of investment property	0.00
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	Proceeds from sales of intangible assets under development	0.00
	Purchase of intangible assets under development	0.00
	Proceeds from sales of goodwill	0.00
	Purchase of goodwill	0.00
	Proceeds from biological assets other than bearer plants	0.00
	Purchase of biological assets other than bearer plants	0.00
	Proceeds from government grants	0.00
	Proceeds from sales of other long-term assets	0.00
	Purchase of other long-term assets	0.00
	Cash advances and loans made to other parties	0.00
	Cash receipts from repayment of advances and loans made to other parties	0.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0.00
	Dividends received	1.58
	Interest received	16.52
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	2,596.08
	Net cash flows from (used in) investing activities	2,795.66
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0.00
	Payments from changes in ownership interests in subsidiaries	0.00
	Proceeds from issuing shares	0.00
	Proceeds from issuing other equity instruments	0.00
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	0.00
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	248.28
	Repayments of borrowings	0.00
	Payments of lease liabilities	0.00
	Dividends paid	0.00
	Interest paid	0.00
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	470.81
	Net cash flows from (used in) financing activities	719.09
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	14.25
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	14.25
	Cash and cash equivalents cash flow statement at beginning of period	93.31
	Cash and cash equivalents cash flow statement at end of period	79.06

Amount in (Lakhs)

Details of Impact of Audit Qualification
Whether results are audited or unaudited			Audited
Declaration of unmodified opinion or statement on impact of audit qualification			Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33(3)(d) of SEBI(LODR) Regulation, 2015:The company declares that its Statutory Auditor / s have issued an Audit Report with unmodified opinion for the period on Consolidated results			Yes
Sr.No	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	KY & CO. CHARTED ACCOUNTANTS	No

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
													Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.	Details of the party (listed entity /subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments				Details of the loans, inter-corporate deposits, advances or investments
Sr. No.	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Cost	Tenure	Nature (loan/ advance/ intercorporate deposit/ investment)	Interest Rate (%)	Tenure	Secured/ unsecured	Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)	Notes
No records available