General information about company
Scrip code*		532848
NSE Symbol*		DELTACORP
MSEI Symbol*		NOTLISTED
ISIN*		INE124G01033
Name of company		DELTA CORP LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2024
Date of end of financial year		31-03-2025
Date of board meeting when results were approved		22-04-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		14-04-2025
Description of presentation currency		INR
Level of rounding		Crores
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Standalone
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		Casino Gaming Division
Start date and time of board meeting		22-04-2025 16:00
End date and time of board meeting		22-04-2025 19:20
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
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank�s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a �high value debt listed entity� according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		21-01-2025
Indicate Company website link for updated RPT policy of the Company		https://deltacorp.in/pdf/Related-Party-Transaction-Policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	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)
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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	136.06	574.64
	Other income	10.48	45.19
	Total income	146.54	619.83
2	Expenses
(a)	Cost of materials consumed	11.31	49.03
(b)	Purchases of stock-in-trade	0.18	-0.48
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	27.02	102.46
(e)	Finance costs	0.86	3.75
(f)	Depreciation, depletion and amortisation expense	8.69	33.51
(g)	Other Expenses
1	License Fees & Registration Charges	12.03	48.09
2	Other Expenditure	45.93	177
	Total other expenses	57.96	225.09
	Total expenses	106.02	413.36
3	Total profit before exceptional items and tax	40.52	206.47
4	Exceptional items	57.14	56.99
5	Total profit before tax	97.66	263.46
6	Tax expense
7	Current tax	40.52	77.53
8	Deferred tax	-2.21	0.62
9	Total tax expenses	38.31	78.15
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	59.35	185.31
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	59.35	185.31
17	Other comprehensive income net of taxes	-61.03	-77.33
18	Total Comprehensive Income for the period	-1.68	107.98
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	26.78	26.78
	Face value of equity share capital	1	1
22	Reserves excluding revaluation reserve		2520.16
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.22	6.92
	Diluted earnings (loss) per share from continuing operations	2.22	6.92
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	2.22	6.92
	Diluted earnings (loss) per share from continuing and discontinued operations	2.22	6.92
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	651.34
	Capital work-in-progress	78.07
	Investment property	0
	Goodwill	25.27
	Other intangible assets	0.32
	Intangible assets under development	0.18
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1251.28
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	15.78
	Total non-current financial assets	1267.06
	Deferred tax assets (net)	0
	Other non-current assets	38.76
	Total non-current assets	2061
2	Current assets
	Inventories	14.49
	Current financial asset
	Current investments	313.64
	Trade receivables, current	4.09
	Cash and cash equivalents	36.29
	Bank balance other than cash and cash equivalents	1.38
	Loans, current	50.8
	Other current financial assets	5.63
	Total current financial assets	411.83
	Current tax assets (net)	6.87
	Other current assets	58.11
	Total current assets	491.3
3	Non-current assets classified as held for sale	159.08
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2711.38
	Total current assets	491.3
3	Non-current assets classified as held for sale	159.08
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2711.38
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	26.78
	Other equity	2520.16
	Total equity attributable to owners of parent	2546.94
	Non controlling interest
	Total equity	2546.94
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)	44.66
	Deferred government grants, Non-current	0
	Other non-current liabilities	16.1
	Total non-current liabilities	60.76
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1.29
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	13.6
	Total Trade payable	14.89
	Other current financial liabilities	16.79
	Total current financial liabilities	31.68
	Other current liabilities	21.71
	Provisions, current	48.95
	Current tax liabilities (Net)	1.34
	Deferred government grants, Current	0
	Total current liabilities	103.68
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	164.44
	Total equity and liabilities	2711.38
	Disclosure of notes on assets and liabilities	Textual Information(1)

Other Comprehensive Income
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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	Remeasurements of the defined benefit plans	0.44	-1.21
2	Equity Instrument Fair Value Through Other Comprehensive Income	-71.60	-84.55
	Total Amount of items that will not be reclassified to profit and loss	-71.16	-85.76
2	Income tax relating to items that will not be reclassified to profit or loss	-10.13	-8.43
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	0.00	0.00
5	Total Other comprehensive income	-61.03	-77.33

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	263.46
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	3.75
	Adjustments for decrease (increase) in inventories	-0.96
	Adjustments for decrease (increase) in trade receivables, current	5.39
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	0.44
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	1.09
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	-4.88
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-4.3
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	33.51
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	-9.74
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	-0.02
	Adjustments for dividend income	4.2
	Adjustments for interest income	9.87
	Adjustments for share-based payments	0.01
	Adjustments for fair value losses (gains)	-82.74
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	0.47
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-72.05
	Net cash flows from (used in) operations	191.41
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	78.14
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	113.27
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.84
	Cash flows used in obtaining control of subsidiaries or other businesses	12.78
	Other cash receipts from sales of equity or debt instruments of other entities	400.77
	Other cash payments to acquire equity or debt instruments of other entities	224.04
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	20.3
	Purchase of property, plant and equipment	15.03
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	234.79
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	4.2
	Interest received	9.18
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-16.19
	Net cash flows from (used in) investing activities	-67.54
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	0
	Payments of lease liabilities	8.63
	Dividends paid	33.47
	Interest paid	0.2
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-3.54
	Net cash flows from (used in) financing activities	-45.84
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-0.11
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	-0.11
	Cash and cash equivalents cash flow statement at beginning of period	36.4
	Cash and cash equivalents cash flow statement at end of period	36.29

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	PAN	Name	PAN	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
1	Delta Corp Limited		Highstreet Cruises and Entertainment Private Limited		Wholly Owned Subsidiary	Sale of goods or services		1	Approved			0.12	0	0
2	Delta Corp Limited		Delta Pleasure Cruise Company Private Limited		Wholly Owned Subsidiary	Sale of goods or services		1	Approved			0.44	0	0
3	Delta Corp Limited		Highstreet Cruises and Entertainment Private Limited		Wholly Owned Subsidiary	Any other transaction	Rent Paid	0.9	Approved			0.33	0	0
4	Delta Corp Limited		Delta Pleasure Cruise Company Private Limited		Wholly Owned Subsidiary	Any other transaction	Reimbusement of Expenses Paid	3.7	Approved			1.8	0	0
5	Delta Corp Limited		Highstreet Cruises and Entertainment Private Limited		Wholly Owned Subsidiary	Purchase of goods or services		2	Approved			0.19	0	0
6	Delta Corp Limited		Delta Pleasure Cruise Company Private Limited		Wholly Owned Subsidiary	Purchase of goods or services		1	Approved			0.01	0	0
7	Delta Corp Limited		Delta Pleasure Cruise Company Private Limited		Wholly Owned Subsidiary	Any other transaction	Loan Given	550	Approved			125.6	91.67	35.92					Inter-corporate deposit	0.00%	Repayable on demand	Unsecured	General Corporate Purpose
8	Delta Corp Limited		Deltin Hotel and Resorts Private Limited		Wholly Owned Subsidiary	Any other transaction	Loan Given	0.1	Approved			0.01	0.05	0.06					Inter-corporate deposit	0.00%	Repayable on demand	Unsecured	General Corporate Purpose
9	Delta Corp Limited		Marvel Resorts Private Limited		Wholly Owned Subsidiary	Any other transaction	Loan Given	450	Approved			37.78	61.13	3.01					Inter-corporate deposit	0.00%	Repayable on demand	Unsecured	General Corporate Purpose
10	Delta Corp Limited		Deltatech Gaming Services Private Limited (Formerly Known as Gaussian Online Skill Gaming Private Limited)		Wholly Owned Subsidiary	Any other transaction	Loan Given	0.5	Approved			0.01	0.18	0.19					Inter-corporate deposit	0.00%	Repayable on demand	Unsecured	General Corporate Purpose
11	Delta Corp Limited		Deltin Cruises and Entertainment Private Limited		Wholly Owned Subsidiary	Any other transaction	Loan Given	0.1	Approved			0.01	0.04	0.05					Inter-corporate deposit	0.00%	Repayable on demand	Unsecured	General Corporate Purpose
12	Delta Corp Limited		Delta Hospitality & Entertainment Mauritius Limited		Wholly Owned Subsidiary	Any other transaction	Loan Given	0.1	Approved			0	1.55	1.58					Inter-corporate deposit	0.00%	Repayable on demand	Unsecured	General Corporate Purpose	Value of Related Party Transaction approved by Audit Committee is in USD. Approved limits - USD 0.10 Crores. Delta Hospitality & Entertainment Mauritius Limited is a foreign Company - PAN is not available.
13	Delta Corp Limited		Deltatech Gaming Limited (Formerly known as Gaussian Networks Private Limited)		Wholly Owned Subsidiary	Any other transaction	Loan Given	40	Approved			26.87	7.5	0					Inter-corporate deposit	0.00%	Repayable on demand	Unsecured	General Corporate Purpose	Deltatech Gaming Limited was Wholly Owned Subsidiary till 23.03.2025 and thereafter became Associate Company
14	Delta Corp Limited		Delta Pleasure Cruise Company Private Limited		Wholly Owned Subsidiary	Any other transaction	Loan received back	0	NA			6.35	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
15	Delta Corp Limited		Marvel Resorts Private Limited		Wholly Owned Subsidiary	Any other transaction	Loan received back	0	NA			0.9	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
16	Delta Corp Limited		Deltatech Gaming Limited (Formerly known as Gaussian Networks Private Limited)		Wholly Owned Subsidiary	Any other transaction	Loan received back	0	NA			34.37	0	0					Inter-corporate deposit	0.00%	Repayable on demand	Unsecured	General Corporate Purpose	Deltatech Gaming Limited was Wholly Owned Subsidiary till 23.03.2025 and thereafter became Associate Company
17	Delta Corp Limited		Deltatech Gaming Limited (Formerly known as Gaussian Networks Private Limited)		Wholly Owned Subsidiary	Purchase of goods or services		13.83	Approved			6.55	1.94	0										Deltatech Gaming Limited was Wholly Owned Subsidiary till 23.03.2025 and thereafter became Associate Company
18	Delta Corp Limited		Jayem Properties Private Limited		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Rent Paid	0.01	Approved			0.01	0	0
19	Delta Corp Limited		Jaydev Mody		Promoter /Chairman / Director	Any other transaction	Director Sitting Fees	0	Approved			0.04	0	0										Rs. 1,00,000 for attending each board meetings held during the FY 2024-2025
20	Delta Corp Limited		Vrajesh Udani		Director	Any other transaction	Director Sitting Fees	0	Approved			0.07	0	0										Rs. 1,00,000 for attending each Audit and board meetings held during the FY 2024-2025
21	Delta Corp Limited		Chetan Desai		Director	Any other transaction	Director Sitting Fees	0	Approved			0.08	0	0										Rs. 1,00,000 for attending each Audit and board meetings held during the FY 2024-2025
22	Delta Corp Limited		Pankaj Razdan		Director	Any other transaction	Director Sitting Fees	0	Approved			0.03	0	0										Rs. 1,00,000 for attending each Audit and board meetings held during the FY 2024-2025
23	Delta Corp Limited		Tara Subramaniam		Director	Any other transaction	Director Sitting Fees	0	Approved			0.06	0	0										Rs. 1,00,000 for attending each Audit and board meetings held during the FY 2024-2025
24	Delta Corp Limited		Ashish Kapadia		Managing Director	Remuneration		2.24	Approved			1.07	0	0
25	Delta Corp Limited		Dilip Vaidya		Key management personnel of entity	Remuneration		0.61	Approved			0.28	0	0
26	Delta Corp Limited		AZB & Partners		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Professional Fees paid	7.5	Approved	0.19	22-04-2025	5.13	0.82	2.04
27	Delta Corp Limited		Josmo And So LLP		Enterprises over which KMP / Promoter exercises significant influence	Sale of goods or services		0.05	Approved			0.04	0	0.02
28	Delta Corp Limited		Manoj Jain		Director of Subsidiary Company	Remuneration		1.6	Approved			0.71	0	0
29	Delta Corp Limited		Shailendra Kumar Singh		Key management personnel of Subsidiary Company	Remuneration		0.78	Approved			0.31	0	0
30	Delta Corp Limited		Sudarshan Kumar Bajoria		Director Subsidiary Company	Remuneration		1.19	Approved			0.55	0	0
31	Delta Corp Limited		Highstreet Cruises and Entertainment Private Limited		Wholly Owned Subsidiary	Any other transaction	Reimbursement of Expenses Paid	0.35	Approved			0.12	0	0
32	Delta Corp Limited		Highstreet Cruises and Entertainment Private Limited		Wholly Owned Subsidiary	Any other transaction	Reimbursement of Expenses Received	0.81	Approved			0.39	0	0
33	Delta Corp Limited		Deltatech Gaming Limited (Formerly known as Gaussian Networks Private Limited)		Wholly Owned Subsidiary	Purchase of fixed assets		0.25	Approved			0.01	0	0										Deltatech Gaming Limited was Wholly Owned Subsidiary till 23.03.2025 and thereafter became Associate Company
34	Delta Corp Limited		Goan Football Club Private Limited		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Brand Marketing	5	Approved			2	2.5	0
35	Delta Corp Limited		Deltatech Gaming Limited (Formerly known as Gaussian Networks Private Limited)		Wholly Owned Subsidiary	Sale of goods or services		0.5	Approved			0.02	0	0
36	Delta Corp Limited		Deltin Amusement Park Private Limited		Wholly Owned Subsidiary	Any other transaction	Loan Given	0.1	Approved			0	0.02	0.02					Inter-corporate deposit	0.00%	Repayable on demand	Unsecured	General Corporate Purpose
37	Delta Corp Limited		The Lotus Trust		Relative of Promoter of is trustee in the trust	Any other transaction	Security Deposit Given	1.4	Approved			0	1.4	1.4
38	Delta Corp Limited		Highstreet Cruises and Entertainment Private Limited		Wholly Owned Subsidiary	Any other transaction	Reimbursement of Expenses Paid	0.5	Approved			0.02	0	0
39	Delta Corp Limited		Josmo And So LLP		Enterprises over which KMP / Promoter exercises significant influence	Purchase of fixed assets		0.5	Approved			0.02	0	0
40	Delta Corp Limited		Deltin Foundation		Subsidiary Company	Any other transaction	CSR Paid	6	Approved			0.07	0	0
41	Delta Corp Limited		Highstreet Cruises and Entertainment Private Limited		Wholly Owned Subsidiary	Any other transaction	Rent Income	0.15	Approved			0.07	0	0
42	Delta Corp Limited		Marvel Resorts Private Limited		Wholly Owned Subsidiary	Any other transaction	Rent Income	0.75	Approved			0.28	0	0
43	Delta Corp Limited		Myra Mall Management Company Private Limited		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Rent Income	1.2	Approved			0.58	0	0
44	Delta Corp Limited		Delta Manufacturing Limited		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Rent Income	0.1	Approved			0.05	0	0
45	Delta Corp Limited		H M Holding		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Rent Income	0.25	Approved			0.08	0	0
46	Delta Corp Limited		AAA Holding Trust		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Rent Income	0.25	Approved			0.02	0	0
47	Delta Corp Limited		Anjali J Mody Trust		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Rent Income	0.49	Approved			0.24	0	0
48	Delta Corp Limited		Aarti J Mody Trust�		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Rent Income	0.25	Approved			0.02	0	0
49	Delta Corp Limited		Aditi J Mody Trust		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Rent Income	0.25	Approved			0.02	0	0
50	Delta Corp Limited		Marvel Resorts Private Limited		Wholly Owned Subsidiary	Any other transaction	Reimbursement of Expenses Received	0.01	Approved			0.02	0.01	0
51	Delta Corp Limited		Myra Mall Management Company Private Limited		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Reimbursement of Expenses Received	0.02	Approved			0.03	0.02	0
52	Delta Corp Limited		Delta Manufacturing Limited		Enterprises over which KMP exercises significant influence	Any other transaction	Reimbursement of Expenses Received	0	Approved			0	0	0										Actual limit of related party transaction as approved by Audit Committee on an actual basis and Value of transaction and closing balance during the period is Rs 30046
53	Delta Corp Limited		H M Holding		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Reimbursement of Expenses Received	0	Approved			0	0	0										Actual limit of related party transaction as approved by Audit Committee on an actual basis and Value of transaction and closing balance during the period is Rs 49878
54	Delta Corp Limited		AAA Holding Trust		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Reimbursement of Expenses Received	0	Approved			0	0	0										Actual limit of related party transaction as approved by Audit Committee on an actual basis and Value of transaction and closing balance during the period is Rs 14765
55	Delta Corp Limited		Anjali J Mody Trust		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Reimbursement of Expenses Received	0.01	Approved			0	0	0										Actual limit of related party transaction as approved by Audit Committee on an actual basis and Value of transaction and closing balance during the period is Rs 41404
56	Delta Corp Limited		Aarti J Mody Trust�		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Reimbursement of Expenses Received	0	Approved			0	0	0										Actual limit of related party transaction as approved by Audit Committee on an actual basis and Value of transaction and closing balance during the period is Rs 9186
57	Delta Corp Limited		Aditi J Mody Trust		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Reimbursement of Expenses Received	0	Approved			0	0	0										Actual limit of related party transaction as approved by Audit Committee on an actual basis and Value of transaction and closing balance during the period is Rs 10816
58	Delta Corp Limited		The Lotus Trust		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Rent Paid	4.37	Approved			2.18	0	0
59	Delta Corp Limited		Anil Malani		Key management personnel of entity	Remuneration		1.89	Approved			0.87	0	0
60	Delta Corp Limited		Peninsula Land Limited		Promoter is part of promoter group of Peninsula Land Limited	Any other transaction	Reimbursement of Expenses Paid	0.18	Approved			0	0.18	0.18
61	Delta Pleasure Cruise Company Private Limited		Waterways Shipyard Private Limited		Associate Company	Any other transaction	Capital Advance	0	NA			53.01	221.78	274.79										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
62	Delta Pleasure Cruise Company Private Limited		Waterways Shipyard Private Limited		Associate Company	Any other transaction	Loan Given	0	NA			0	6.68	6.68					Inter-corporate deposit	10.00%	Repayable on demand	Unsecured	General Corporate Purpose	Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
63	Delta Pleasure Cruise Company Private Limited		Waterways Shipyard Private Limited		Associate Company	Interest received		0	NA			0.48	1.45	1.24										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
64	Delta Pleasure Cruise Company Private Limited		AZB & Partners		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Professional Fees paid	0	NA			0	0.04	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable. Actual limit of related party transaction as approved by Audit Committee on an actual basis and Value of transaction and closing balance during the period is Rs 49056
65	Delta Pleasure Cruise Company Private Limited		Josmo And So LLP		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Capital Advance	0	NA			0	4.2	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
66	Delta Pleasure Cruise Company Private Limited		Josmo And So LLP		Capital Advance	Any other transaction	Purchase of Fixed Assets	10	Approved			7.07	0	0
67	Deltatech Gaming Limited (Formerly known as Gaussian Networks Private Limited)		AZB & Partners		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Professional Fees paid	0	NA			0.83	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable. Deltatech Gaming Limited was Wholly Owned Subsidiary till 23.03.2025 and thereafter became Associate Company
68	Deltatech Gaming Limited (Formerly known as Gaussian Networks Private Limited)		Jaydev Mody		Director	Any other transaction	Director Sitting Fees	0	NA			0.02	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable. Deltatech Gaming Limited was Wholly Owned Subsidiary till 23.03.2025 and thereafter became Associate Company
69	Deltatech Gaming Limited (Formerly known as Gaussian Networks Private Limited)		Ashish Kapadia		Director	Any other transaction	Director Sitting Fees	0	NA			0.02	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable. Deltatech Gaming Limited was Wholly Owned Subsidiary till 23.03.2025 and thereafter became Associate Company
70	Deltatech Gaming Limited (Formerly known as Gaussian Networks Private Limited)		Chetan Desai		Director	Any other transaction	Director Sitting Fees	0	NA			0.02	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable. Deltatech Gaming Limited was Wholly Owned Subsidiary till 23.03.2025 and thereafter became Associate Company
71	Deltatech Gaming Limited (Formerly known as Gaussian Networks Private Limited)		Anannya Godbole		Key management personnel of entity	Remuneration		0	NA			0.09	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.Deltatech Gaming Limited was Wholly Owned Subsidiary till 23.03.2025 and thereafter became Associate Company
72	Highstreet Cruises and Entertainment Private Limited		Delta Pleasure Cruise Company Private Limited		Fellow Subsidiary	Sale of goods or services		0	NA			0.03	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
73	Highstreet Cruises and Entertainment Private Limited		Anjali J Mody Trust		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Rent Paid	0	NA			0.18	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
74	Highstreet Cruises and Entertainment Private Limited		Pratap Pandit		Relative of Director	Remuneration		0	NA			0.31	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
75	Highstreet Cruises and Entertainment Private Limited		AZB & Partners		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Professional Fees paid	0	NA			0.35	0.08	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
76	Highstreet Cruises and Entertainment Private Limited		Anjali J Mody Trust		Enterprises over which KMP / Promoter exercises significant influence	Purchase of goods or services		0	NA			0.25	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
77	Highstreet Cruises and Entertainment Private Limited		Delta Pleasure Cruise Company Private Limited		Fellow Subsidiary	Any other transaction	Rent Income	0	NA			0.96	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
78	Highstreet Cruises and Entertainment Private Limited		Delta Pleasure Cruise Company Private Limited		Fellow Subsidiary	Any other transaction	Reimbusement of Expenses Paid	0	NA			0.26	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
79	Highstreet Cruises and Entertainment Private Limited		Delta Pleasure Cruise Company Private Limited		Fellow Subsidiary	Purchase of goods or services		0	NA			0.01	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
80	Highstreet Cruises and Entertainment Private Limited		Ankita Shirke		Key management personnel of entity	Remuneration		0	NA			0.04	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
81	Marvel Resorts Private Limited		Arif Noorani		Director of Fellow Subsidiary	Remuneration		1.68	Approved			0.53	0	0
82	Delta Corp Limited		HIGHLAND RESORTS LLP		Promoter	Dividend paid		0	NA			0.01	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
83	Marvel Resorts Private Limited		Josmo And So LLP		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Capital Advance	0	NA			13.52	0	13.52										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
84	Marvel Resorts Private Limited		Josmo And So LLP		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Purchase of Fixed Assets	0.5	Approved			0	0	0										Actual limit of related party transaction as approved by Audit Committee on an actual basis and Value of transaction and closing balance during the period is Rs 32000
85	Highstreet Cruises and Entertainment Private Limited		Delta Pleasure Cruise Company Private Limited		Wholly Owned Subsidiary	Any other transaction	Reimbusement of Expenses Paid	0	NA			0.3	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
86	Highstreet Cruises and Entertainment Private Limited		Waterways Shipyard Private Limited		Associate Company	Purchase of goods or services		0	NA			0.51	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
87	Highstreet Cruises and Entertainment Private Limited		Forum for Sports and Freedom of Expression		Enterprises over which KMP exercises significant influence	Any other transaction	CSR Paid	0	NA			0.03	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
88	Delta Corp Limited		Delta Penland Private Limited		Wholly Owned Subsidiary	Any other transaction	Sale of Shares	0.01	Approved			0.01	0	0
89	Delta Corp Limited		Highstreet Cruises and Entertainment Private Limited		Wholly Owned Subsidiary	Any other transaction	Purchase of Shares	12.5	Approved			12.5	0	0
90	Marvel Resorts Private Limited		AZB & Partners		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Professional Fees paid	0.5	Approved			0.09	0	0
91	Marvel Resorts Private Limited		Oblique Studio LLP		Enterprises over which KMP / Promoter exercises significant influence	Any other transaction	Professional Fees paid	0	NA			0	0	0										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
92	Delta Corp Limited		Delta Manufacturing Limited		Enterprises over which KMP / Promoter exercises significant influence	Sale of goods or services		0.05	Approved			0.03	0	0.03
93	Delta Corp Limited		Ashish Kapadia		Managing Director	Any other transaction	Commission to Managing Director	0	NA			1.17	0	0.71										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
94	Delta Hospitality & Entertainment Mauritius Limited		Delta Hotels Lanka Private Limited		Fellow Subsidiary	Any other transaction	Other Avances	0	NA			0	0.02	0.02										Value of Related Party Transaction as approved by the Audit Committee - This is not applicable.
Total value of transaction during the reporting period												349.46

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 Standalone results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	Walker Chandiok & Co LLP	Yes	31-05-2025

General information about company

Financial Results � Ind-AS

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Details of Impact of Audit Qualification