11:25 May 24, 2013  

Oberoi Realty Ltd

HSL Code: N.A.  |   BSE Code: 533273  |   NSE Symbol: OBEROIRLTY  |   ISIN: INE093I01010
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OBEROI REALTY LIMITED

ANNUAL REPORT 2011-2012

DIRECTOR`S REPORT

Dear Members,

Your  Directors  have pleasure in presenting the Fourteenth  Annual  Report 
together with the audited accounts for the year ended March 31, 2012.

FINANCIAL HIGHLIGHTS:                                       Rs.  in Lakh

Particulars               Consolidated                  Standalone
                      2011-12        2010-11        2011-12      2010-11

Revenue from 
operations          82,468.67      99,602.40      39,138.75    38,982.48

Other Income        15,009.88       6,275.16      15,886.56     4,969.64

Total Revenue       97,478.55    1,05,877.56      55,025.31    43,952.12

Expenses            34,119.72      41,896.72      18,436.77    17,631.64

Profit before   
interest,           63,358.83      63,980.84      36,588.54    26,320.48 

depreciation, 
amortization 
and taxes 
(EBITDA)

Depreciation 
and 
amortization         2,694.04       2,368.31       2,234.87     1,844.64

Interest and 
finance charges         30.53          19.44          26.33        19.02

Profit before 
prior  period       60,634.26      61,593.09      34,327.34    24,456.82 
items, 
extra-ordinary 
items and taxes

Prior period 
income/               (42.73)        (46.22)        (42.73)        49.39
(expenses)

Profit Before Tax   60,591.53      61,546.87      34,284.61    24,506.21

Less:Tax expenses   14,304.27       9,828.64       8,791.16     7,449.64

Profit After Tax    46,287.26      51,718.23      25,493.45    17,056.57

FINANCIAL PERFORMANCE;

Consolidated Financial:

During  the  year under review, your Company`s consolidated  Total  Revenue 
stood  at  Rs. 97,478.55 Lakh as compared to Rs. 1,05,877.56 Lakh  for  the 
previous year, representing a decline of 7.93%. Profit Before Tax stood  at 
Rs.  60,591.53 Lakh for the year under review as compared to Rs.  61,546.87 
Lakh  for  the  previous year, representing a marginal  decline  of  1.55%. 
Profit  After Tax stood at Rs. 46,287.26 Lakh as compared to Rs.  51,718.23 
Lakh for the previous year, representing a decline of 10.50%.

Standalone Financial:

During the year under review, the Total Revenue stood at Rs. 55,025.31 Lakh 
as  compared to Rs. 43,952.12 Lakh for the previous year,  representing  an 
increase  of 25.19%. Profit Before Tax stood at Rs. 34,284.61 Lakh for  the 
year under review as compared to Rs. 24,506.21 Lakh for the previous  year, 
representing an increase of 39.90%. Profit After Tax stood at Rs. 25,493.45 
Lakh as compared to Rs. 17,056.57 Lakh for the previous year,  representing 
an increase of 49.46%.


UTILIZATION OF IPO PROCEEDS:

During FY2011, your Company had come up with an Initial Public Offering  of 
3,95,62,000 equity shares of face value of Rs. 10 each at an issue price of 
Rs.  260  per  equity share (including securities premium of  Rs.  250  per 
equity share) aggregating to Rs. 1,02,861.20 Lakh.

The status of utilization of IPO proceeds as on March 31, 2012 is as  under 
and the same has been taken on record by the Audit Committee and the  Board 
of Directors of the Company.

Particular                                   Rs. in Lakh

Construction of Projects                       50,233.45

Acquisition of land or 
land development rights                        36,260.00

General Corporate Purposes                      4,397.73

Share Issue Expenses                            4,060.53

Total                                          94,951.71

The interim utilization of balance IPO proceeds of Rs. 7,909.49 Lakh is  as 
under:

Particular                                   Rs. in Lakh


Fixed deposits with banks                       7,885.31

Balance with banks in current 
accounts                                           24.18

Total                                           7,909.49

The  Members  at  the Annual General Meeting held on  June  30,  2011  gave 
authority to the Board (which includes any committee authorized to exercise 
its  powers  including the powers conferred by that resolution)  to,  inter 
alia,  vary  the  utilization of the IPO proceeds.  Pursuant  to  the  said 
authorization,  the IPO proceeds had been utilized in  additional  projects 
and  there had been changes in allocation of the issue proceeds  from  that 
stated in Prospectus.

The  use  of issue proceeds are being monitored by  the  Monitoring  Agency 
appointed as per the requirement of Securities and Exchange Board of  India 
(Issue  of  Capital  and Disclosure  Requirements)  Regulations,  2009,  as 
amended.

DIVIDEND:

Despite challenging business environment, sluggish industry volume  numbers 
and increased cost taking into consideration the stable performance of your 
Company and in recognition of the trust in the management by the Members of 
the  Company, your Directors are pleased to recommend dividend at the  rate 
of  Rs. 2 per equity share, i.e. 20% of the paid up equity share value  for 
the year ended March 31, 2012 (Previous Year: Rs. 1 per equity share,  i.e. 
10% of the paid up equity share value). The proposed dividend together with 
the dividend distribution tax will absorb Rs. 7,629.62 Lakh.
     
REDEMPTION OF PREFERENCE SHARES:

During  the  year under review, 359 Redeemable  Non-Convertible  Cumulative 
Preference  shares of Rs. 10,00,000 (Rupees Ten Lakh) each, fully paid  up, 
aggregating  to Rs. 3,590 Lakh were redeemed for Rs. 1 in  accordance  with 
the terms of the issue.

SUBSIDIARY COMPANIES/JOINT VENTURES:

As  on  March  31, 2012, the Company has six  subsidiaries,  namely  Oberoi 
Constructions  Limited,  Oberoi Mall Limited,  Kingston  Property  Services 
Limited,  Kingston Hospitality and Developers Private Limited,  Expressions 
Realty Private Limited and Perspective Realty Private Limited.

Triumph Realty Private Limited, a subsidiary, was sold during the year.

During  the year under review, your Company has acquired 50% stake  in  the 
equity shares of I-Ven Realty Limited.

Further,  during  the year under review, a  limited  liability  partnership 
namely, Astir Realty LLP` has been incorporated in which your Company holds 
10% stake in the capital and profit/loss. The balance 90% stake is held  by 
Oberoi Constructions Limited, a wholly owned subsidiary of the Company.

FINANCIAL OF SUBSIDIARY COMPANIES:

The  Ministry of Corporate Affairs vide General Circular No.  2/2011  dated 
February 8, 2011 has issued directions under Section 212(8)of the Companies 
Act,  1956 granting general exemption from applicability of the  provisions 
of  Section  212 of the Companies Act, 1956 in relation to  the  subsidiary 
companies,  subject to fulfillment of the conditions specified in the  said 
circular.

Your  Company has availed the benefit of general exemption provided by  the 
aforesaid  circular  and accordingly, the documents  mentioned  in  Section 
212(1)  (a)  to  (d)  of the Companies  Act,  1956  relating  to  Company`s 
subsidiaries  are  not attached to the Balance Sheet of  your  Company.  In 
terms  of  the  said circular, your Directors  undertake  that  the  annual 
accounts  of the subsidiary companies and the related detailed  information 
shall  be  made  available to Members of the  Company  and  its  subsidiary 
companies  seeking  such  information at any point of  time.  Further,  the 
annual  accounts  of  the  subsidiary companies  shall  also  be  kept  for 
inspection  by any Members at the registered office of the Company  and  of 
the  respective  subsidiary company concerned. The  statement  as  required 
under clause(iv)of the aforesaid circular is also attached to the financial 
statements hereto.

STATEMENT UNDER SECTION 212(1)(e) OF THE COMPANIES ACT, 1956 FOR SUBSIDIARY 
COMPANIES:

A  statement  pursuant to Section 212(1)(e) read with  Sub-Section  (3)  of 
Section  212 of the Companies Act, 1956 for the FY2012 for  the  subsidiary 
companies,  namely  Oberoi  Constructions  Limited,  Oberoi  Mall  Limited, 
Kingston  Property  Services Limited, Kingston Hospitality  and  Developers 
Private Limited, Expressions Realty Private Limited and Perspective  Realty 
Private Limited, is attached to the Balance Sheet of your Company.

DIRECTOR`S RESPONSIBILITY STATEMENT:

As  required  by the provisions of Section 217(2AA) of the  Companies  Act, 
1956, your Directors confirm that:

*  In  the preparation of the annual accounts,  the  applicable  accounting 
standards  have  been followed along with proper explanations  relating  to 
material departures;

*  The  Directors have selected such accounting policies and  applied  them 
consistently  and  made  judgments and estimates that  are  reasonable  and 
prudent  so as to give a true and fair view of the state of affairs of  the 
Company  at the end of the financial year and of the profit of the  Company 
for that period;

*  The  Directors  took proper and sufficient  care  to  maintain  adequate 
accounting records in accordance with the provisions of the Companies  Act, 
1956  to  safeguard  the  assets of the  Company  and  for  preventing  and 
detecting fraud and other irregularities; and

* The Directors have prepared the Annual Accounts on a going concern basis.

DIRECTORS:

Mr. Anil Harish, an Independent No Executive Director and Ms. Bindu Oberoi, 
a  Non-independent Non-Executive Director shall retire by rotation  in  the 
ensuing  Annual General Meeting and being eligible have offered  themselves 
for  reappointment.  The  resolution seeking approval of  the  Members  for 
re-appointment   of  Mr.  Anil  Harish  and  Ms.  Bindu  Oberoi  has   been 
incorporated in the Notice of the Annual General Meeting.

Mr. Venkatesh Mysore was appointed as an Additional Director of the Company 
w.e.f. July 26, 2011 pursuant to Section 260 of the Companies Act, 1956. In 
accordance  with the said section, Mr. Venkatesh Mysore shall  hold  office 
only  up to the date of ensuing Annual General Meeting of the Company.  Mr. 
Venkatesh  Mysore  has  expressed  his willingness to  be  appointed  as  a 
Director of the Company. The resolution seeking approval of the Members for 
appointment of Mr. Venkatesh Mysore has been incorporated in the Notice  of 
the Annual General Meeting.

As required under clause 49(IV)(G) of the Listing Agreement, the  requisite 
information of Mr. Anil Harish, Ms. Bindu Oberoi and Mr. Venkatesh  Mysore, 
inter alia, in the nature of brief resume, nature of expertise companies in 
which they hold directorship/membership of Board Committees, share  holding 
in the Company is annexed to the Notice of the Annual General Meeting.

AUDITORS:

M/s  P. Raj & Co., Chartered Accountants, Statutory Auditor of the  Company 
hold  office till the conclusion of the ensuing Annual General Meeting  and 
being  eligible,  offer  themselves for  reappointment.  Your  Company  has 
received  necessary certificate from the Statutory Auditor to  this  effect 
and  that  their  reappointment, if made, will be in  accordance  with  the 
provisions of Section 224(1B) of the Companies Act, 1956.

As  per the recommendation of the Audit Committee, the Board  of  Directors 
proposes  the reappointment of M/s P. Raj & Co., Chartered  Accountants  as 
Statutory Auditor of the Company.

AUDITOR`S REPORT:

The  Auditor`s  Report does not contain any reservation,  qualification  or 
adverse remark.

CORPORATE GOVERNANCE:

The  Report on Corporate Governance and the certificate from the  Statutory 
Auditors  regarding compliance with the conditions of Corporate  Governance 
have  been  furnished  in the Annual Report and forms part  of  the  Annual 
Report.

CODE OF CONDUCT:

Pursuant  to Clause 49 of the Listing Agreement, the declaration signed  by 
the  Managing Director affirming the compliance of Code of Conduct  by  the 
Directors  and  senior management personnel for the year  under  review  is 
annexed to and forms part of the Corporate Governance Report.

MANAGING DIRECTOR AND CHIEF FINANCIAL OFFICER CERTIFICATION:

The certificate from the Managing Director and the Chief Financial  Officer 
in accordance with Clause 49(V) of the Listing Agreement is annexed to  and 
forms part of the Corporate Governance Report.

MANAGEMENT DISCUSSION AND ANALYSIS REPORT:

The Management Discussion and Analysis Report has been separately furnished 
in the Annual Report and forms part of the Annual Report.

EMPLOYEE STOC. OPTION PLAN (ESOP):

In  recognition  of the role played by the employees in the growth  of  the 
organization and the belief that the employees deserve a stake in the value 
created  and enhanced by them, employee stock option plan `ESOP  2009`  had 
been instituted by your Company approving issue of up to 14,43,356 options, 
each option conferring a right upon the eligible employee to apply for  one 
equity share of Rs. 10 each of the Company.

The  vesting  of  first 20% trenches of options  granted  under  ESOP  2009 
occurred  on May 4, 2011 and the vesting of second 20% trenches of  options 
will occur on May 4, 2012. The Exercise Price is Rs. 260 per option.

The information in terms of Clause 12 of the Securities and Exchange  Board 
of India (Employee Stock Option Scheme and Employee Stock Purchase  Scheme) 
Guidelines, 1999 is annexed to this report

The certificate from the Statutory Auditors as required under Clause 14  of 
the  said Guidelines, with respect to the implementation of  the  Company`s 
ESOP Scheme shall be placed at the Annual General Meeting for inspection by 
the Members.

PUBLIC DEPOSITS:

During the year under review, your Company has not accepted any deposits in 
terms  of  Section 58A of the Companies Act, 1956 read with  the  Companies 
(Acceptance  of Deposit) Rules, 1975 and also no amount was outstanding  on 
account  of  principal or interest thereon, as of the date of  the  Balance 
Sheet.

UNCLAIMED SHARES:

Out  of the equity shares allotted to the successful applicants in the  IPO 
concluded  in the month of October 2010, 200 unclaimed shares  are  pending 
for credit to the de mat accounts of the respective allot tees.

In accordance with Clause 5A(I)(a) of the Listing Agreement, the  Registrar 
to the Issue (Link In time India Private Limited) had issued third reminder 
notices  at  the  addresses of such allotter and no  response  having  been 
received  from  the  concerned allot tees, the said  200  shares  had  been 
transferred to the unclaimed shares de mat suspense account during the year 
under review.

The  requisite disclosures under Clause 5A(I)(g) of the  Listing  Agreement 
are as under:
Particulars                                              No. of      No. of 
                                                   shareholders      shares

Aggregate number of shareholders and 
the outstanding                                            N.A.        N.A.

shares in the suspense account lying 
at the beginning of the year

Number of shares transferred to the 
suspense account                                              2         200
during the year

Number of shareholders who approached 
issued for transfer                                         Nil         Nil
of shares from suspense account during 
the year

Number of shareholders to whom shares 
were transferred                                            Nil         Nil
from suspense account during the year

Aggregate number of shareholders and 
the outstanding                                               2         200
shares in the suspense account lying 
at the end of the year

The  voting  rights  in  respect of the above 200  shares  are  frozen.  No 
corporate benefits in the nature of bonus, split, rights had accrued on the 
aforesaid 200 shares.

UNCLAIMED AND UNPAID DIVIDENDS:

An  amount of Rs. 30,173 is lying in the unpaid equity dividend account  of 
the Company in respect of the dividend for the FY2011. Members who have not 
yet  received/claimed their dividend entitlements are requested to  contact 
the Company or the registrar and transfer agent of the Company.

PARTICULARS OF EMPLOYEES:

In accordance with the provisions of Section 217 (2A) of the Companies Act, 
1956  read  with the Companies (Particulars of Employees) Rules,  1975,  as 
amended,  the names and other particulars of the employees are set  out  in 
annexure  forming  part  of this report. However, in  accordance  with  the 
provisions  contained  in  the  proviso to  Section  219(1)  the  aforesaid 
particulars  of the employees are not being sent as a part of  this  Annual 
Report. Any Member interested in obtaining a copy of the same, may write to 
the Company Secretary at the registered office of the Company.

CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN E;CHANGE EARNINGS 
AND OUTGO:

As  the  Company is not engaged in manufacturing activities, the  Board  of 
Directors  have  nothing  to report pursuant to Section  217(1)(e)  of  the 
Companies  Act, 1956 read with the Companies (Disclosure of Particulars  in 
the Report of Board of Directors) Rules, 1988.

FOREIGN ExCHANGE EARNINGS AND OUTGO:

1.VALUE OF IMPORTS C.I.F. BASIS                                 Rs. in Lakh

Particulars                                          2011-12        2010-11

Materials                                              28.67              -

Capital goods                                         928.76          95.81


2. EXPENDITURE IN FOREIGN CURRENCY (ON PAYMENT                  Rs. in Lakh
BASIS)

Particulars                                             2011-12     2010-11

On Foreign travel                                         73.36       85.66

Professional fees                                      1,192.42      649.00

Others                                                 1,281.12       73.33

3. REMITTANCE IN FOREIGN CURRENCY ON ACCOUNT                    Rs. in Lakh 
OF DIVIDENDS

Particulars                                             2011-12     2010-11

Equity shares                                            310.55       62.11

Preference shares                                             -       31.97

4. EARNINGS IN FOREIGN CURRENCY (ON RECEIPTS                    Rs. in Lakh

Particulars                                             2011-12     2010-11

Sale of residential units                              1,152.28      587.69

Hospitality services                                   4,379.53    3,196.81

ACKNOWLEDGMENT:

Your  Directors  take  the  opportunity to  express  their  deep  sense  of 
gratitude to bankers, government authorities, employees, customers, vendors 
and suppliers.

Your  Directors  would also like to thank the Members  for  reposing  their 
confidence and faith in the Company and its Management.

                                For and on behalf of the Board of Directors

                                Vikas Oberoi
Mumbai, April 25, 2012          Chairman & Managing Director



STATEMENT  PURSUANT TO CLAUSE 12 OF SEBI (EMPLOYEE STOC. OPTION SCHEME  AND 
EMPLOYEE STOC. PURCHASE SCHEME) GUIDELINES, 1999 AS ON MARCH 31, 2012:

Sr. Particulars                                   ESOP 2009 (Grant 1) 

1. Total number of options granted                13,49,553

2. Pricing formula                                IPO Price(A) i.e. Rs. 260

3. Options vested                                 2,25,913

4. Options exercised                              Nil

5. Total number of equity shares 
   arising as a result of exercise of             Nil 
   options

6. Options lapsed/canceled/ 
   forfeited                                      2,23,317

7. Variation of terms of options                  None during the year

8. Money released by exercise of options          Nil

9. Total number of options in force 
   as on March 31, 2012                           11,26,236(B)

10. Employee-wise detail of options 
   granted during FY2012

A. Senior Managerial Employee                     N.A.

B. Any other employee receiving 5% or 
   more of the total number na of 
   options granted during the year

C. Employees granted options equal 
   to or exceeding 1% of the                      N.A. 
   issued capital of 
   the Company at the time of grant

11. Diluted Earnings Per Share(EPS) 
    pursuant to issue of shares on 
    exercise of option calculated in 
    accordance with Accounting                    Rs.  7.77 
    Standard AS-20 (Earnings Per 
    Share)

12. Where the company                             To calculate the employee 
    has the employee                              compensation cost, the 
    compensation cost using                       Company use the Intrinsic 
    the intrinsic value of                        Value Method for 
    the stock options, the                        valuation of the options 
    difference between the                        granted.
    employee compensation                        
    cost so calculated using                      Had the Company used fair 
    intrinsic value of stock                      value method of valuing  
    options and the employee                      stock options, the 
    compensation cost that                        employee compensation 
    would have been recognized                    cost would have been 
    if the fair value of                          higher by Rs. 368.25  
    options had been used and                     Lakh, profit before tax 
    the impact of this                            would have been lower by 
    difference on profits                         Rs. 368.25 Lakh and basic 
    and EPS of the Company.                       and diluted EPS would 
                                                  have been lower by 
                                                  Rs. 0.11.

13. Weighted average exercise                     Weighted average exercise 
    price and weighted average                    price: Rs. 260. 
    fair value of options whose                   Weighted average fair 
    exercise price equals or                      value of options: 
    exceeds or is less than                       Rs.  126.97 
    market price of the stock.

14. Description of method and 
    significant assumptions used 
    to estimate fair value of 
    options at the time of grant.

A. Risk Free Interest Rate                        7.06%

B. Expected Life                                  4.2 years

C. Expected Volatility                            51.85%

D. Dividend Yield                                 -

E. Price of the underlying share 
   in market at the time of the                   Rs. 260.00
   option grant

Notes:

A. `IPO Price` means the final price per equity share at which shares  were 
issued  and  allotted in the Initial Public Offer of equity shares  of  the 
Company i.e. Rs. 260 per equity share of Rs. 10 each;

B.  The options outstanding as on March 31, 2012 are under Grant 1 of  ESOP 
2009,  and  are  net of the options  lapsed/canceled/forfeited  during  the 
FY2012.

`Grant  1` means grant of options to those Employees of the Group who  were 
in  employment  on the date two years prior to date of the meeting  of  the 
Compensation Committee which had considered and approved grant of options.

ECONOMIC REVIEW:

Global economy:

FY2012  was  a  challenging year for the economies  across  the  world.  It 
witnessed numerous events-starting from USA`s debt and unemployment  issues 
to  political instability and unrest in MENA to Euro zone  crisis-impacting 
growth. The developing nations on the other hand showed signs of  stability 
and emerged as a ray of hope to the rest of the world. The US also  started 
witnessing  first  hint  of growth  after  prolonged  stagnation.  However, 
recently, concerns have reunited over the unraveling of the Euro zone.

Indian economy:

The Indian economy had its own sets of challenges during the year. It dealt 
with  issues  like high inflation, tightening  monetary  policy,  weakening 
industrial  growth  and  investments,  lack  of  direction  in   government 
policies,  depreciating  Rupees and high crude oil prices. This  led  to  a 
slowdown in the overall growth of the economy. According to CSO  estimates, 
the  economy  grew by 6.9% during the year. However, India is  expected  to 
gain  back its growth momentum in the medium term owing to  higher  savings 
and easing inflationary pressures which would lead to capital formation and 
fresh investments.

INDUSTRY REVIEW:

Real Estate:

Real  Estate  is one of the three primary needs of mankind  with  food  and 
clothing being the other two. The demand for Real Estate though un-question 
able  is  driven  by many factors including  afford  ability,  cyclicality, 
market sentiment, availability of loans etc. The supply side is  influenced 
by  regulatory policies, liquidity, availability of skilled  and  unskilled 
resources etc.

Owing  to the impact of the challenging macro economic factors, FY2012  was 
quite  challenging  for  the  sector. It faced  difficulties  in  terms  of 
funding,  rising  costs. labor shortages and regulatory  issues,  hampering 
project execution.

Mumbai Real Estate:

The  Mumbai Real Estate began the year with heightened activity  of  policy 
inaction.  However the later part of the year saw unprecedented  amendments 
in  local real estate regulation. The Maharashtra State Government  amended 
the  Development  Control Regulation (DCR) of Greater Mumbai, 1991  with  a 
view  to  bring  in transparency and  reduce  arbitrary  and  discretionary 
decision making. The efforts of the government in creating a  level-playing 
field  for all players in the real estate industry are  truly  commendable. 
There might be hiccups in the short term but your company believes that  it 
would  help inculcate good practices in the sector and help the  long  term 
prospects of the sector.

OPPORTUNITIES AND CHALLENGES:

Opportunities:

The  recent amendments in Mumbai`s real estate regulations have given  your 
company a huge opportunity. While many other real estate developers in  the 
city  are  facing  liquidity  pressures or are  in  the  process  of  still 
repairing their over-leveraged balance sheet, the cash positive status  and 
process  oriented  approach  of doing business has  given  your  Company  a 
distinctive advantage over competition.

Challenges:

While the management of your Company continue to leverage the opportunities 
it also foresees the following challenges:

* Availability of skilled resources and acquisition and retention of highly 
talented workforce which would ensure quality execution.

*  Frequent amendments in regulations which makes it difficult to plan  and 
execute.

* Lack of supporting infrastructure such as road, highway electricity, etc. 
that can hamper the growth of real estate as it thrives on availability  of 
good infrastructure.

* Inflationary pressures which would increase raw material/labor cost.

COMPANY STRENGTHS:

Your  Company  continues  to  capitalize on  the  market  opportunities  by 
leveraging its key strengths. These include:

1. Reputation: 

Enjoys  higher recall and influences the buying decision of  the  customer. 
Strong customer connect further results in higher realizations.

2. Execution: 

Possesses  a successful track record of quality execution of projects  with 
contemporary architecture.

3. Strong cash flows: 

Has  built  a business model that ensures continuous cash  flows  from  its 
investment  and  development properties ensuring a steady  cash  flow  even 
during the adverse business cycles.

4. Significant leveraging opportunity:

Follows  prudent  debt  practice coupled with  higher  cash  balance  which 
provides a significant leveraging opportunity for further expansions.

5. Outsourcing: 

Operates  an outsourcing model of appointing globally renowned  architects/ 
contractors that allows scalability and emphasizes contemporary design  and 
quality construction - a key factor of success.

6. Transparency:  

Follows  a strong culture of corporate governance and ensures  transparency 
and high levels of business ethics.

7. Highly qualified execution team:

Employs  experienced,  capable  and highly  qualified  design  and  project 
management   teams  who  oversee  and  execute  all  aspects   of   project 
development.

BUSINESS OVERVIEW:

The  management  of your Company is satisfied with the  FY2012  performance 
despite   challenging   environment.  Your  Company  was   able   to   sell 
approximately  the  same area in FY2012 as compared to  FY2011,  at  higher 
realizations. A brief description on the development across each project is 
provided below:

1. Oberoi Garden City (Goregaon):

Oberoi  Garden City is the flagship mixed-use development of your  Company. 
It  is  an  integrated development on approximately 83  acres  of  land  in 
Goregaon (East), in the western suburbs of Mumbai, adjacent to the arterial 
Western Express Highway and overlooking Aarey Milk Colony. The  development 
is  approximately  eight  kilometers from  Mumbai`s  domestic  airport  and 
approximately  five kilometers from the international airport.  Key  FY2012 
highlights of the projects in Oberoi Garden City are given below:

A. Oberoi Mall (Retail):

Revenues              : Rs. 8,145.07 Lakh 
                           (Rs. 6,674.94 Lakh in FY2011)

Occupancy             : 94.22% (91.33% in FY2011)

Foot fall             : Approximately 10 million people

B. Commerce (Office Space):

Revenues              : Rs. 4,370.29 Lakh (Rs. 4,767.85 Lakh in FY2011)

Occupancy             : 76.49% (76.71% in FY2011)

C. The West in Mumbai Garden City (Hospitality):

Revenues              : Rs. 9,405.67 Lakh (Rs. 6,986.94 Lakh in FY2011)

Occupancy             : 65.00% (54.00% in FY2011)

D. Oberoi Exquisite (Residential):

Cumulative units sold : 464 units.

Total sales value     : Rs. 1,02,041.73 Lakh, of which Rs. 48,039.76 Lakh  
                        has been recognized as revenue

E. Oberoi Esquire (Residential):

Cumulative units sold    : 295 units.

Total sales value        : Rs. 85,368.61 Lakh. There is no revenue 
                           recognition from this project as it is yet 
                           to reach the requisite threshold limit

2. Oberoi Splendor (Andheri):

Oberoi  Splendor is a mixed-use development comprising residential,  office 
space  and social infrastructure projects, on approximately 21.50 acres  of 
land on the arterial Jogeshwari Vikroli Link Road in the western suburbs of 
Mumbai.  The development is conveniently located near the arterial  Western 
Express Highway and overlooking Aarey Milk Colony. Key FY2012 highlights of 
the projects in Oberoi Splendor are given below:

A. Oberoi Splendor (Residential):

Cumulative units sold         : 1,246 units.

Total sales value             : Rs. 1,45,335.99 Lakh, which has been 
                                fully recognized as revenue.

B. Oberoi Splendor Grande (Residential):

Cumulative units sold         : 115 units.

Total sales value             : Rs. 28,766.79 Lakh, of which Rs. 17,922.52 
                                Lakh has been recognized as revenue.

3. Oasis (World):

This is a joint venture to develop a mixed-use project in World, located on 
the  arterial  Annie  Besant  Road.  Your  Company  is  contemplating   the 
development of residential complex, office space, hotel and a small  retail 
component. Samsung C&T has been appointed as a general contractor for  this 
project  during FY2012. The management is currently in discussion with  the 
hotel operator and is confident of launching the project in FY2013.

FINANCIAL PERFORMANCE OVERVIEW:

Analysis of consolidated financial statements for FY2012 is provided below. 

1. Balance sheet analysis:

A comparative table showing synopsis of FY2012 vs. FY2011 Balance Sheet  is 
provided below:


                                                                Rs. in Lakh

CONSOLIDATED BALANCE             2012         2011   Increase/  % Increase/ 
SHEET AS AT MARCH 31,                               (Decrease)   (Decrease)


EQUITY AND LIABILITIES: 

Shareholders` funds

Share capital                32823.33     36413.33   (3590.00)      (9.86)%

Reserves and surplus        340591.61    298344.00    42247.61       14.16%

Net worth                   373414.94    334757.33    38657.61       11.55%

Non-current liabilities       7767.45      7664.09      103.36        1.35%

Current liabilities          97270.67     56632.96    40637.71       71.76%

Total                       478453.06    399054.38    79398.68       19.90%

ASSETS:

Non-current assets          224443.44    151098.83    73344.60       48.54%

Current assets              254009.62    247955.55     6054.07        2.44%

Total                       478453.06    399054.38    79398.68       19.90%

A. Non-Current Liabilities:                                     

                                                                Rs. in Lakh

                                 2012         2011   Increase/  % Increase/
                                                    (Decrease)   (Decrease)

Deferred tax liabilities/      782.44      (87.08)      869.52      998.48% 
(assets)

Trade payable                  145.57       468.66    (323.09)     (68.94)%

Other long term 
liabilities                   6750.86      7195.32    (444.46)      (6.18)%

Long-term provisions            88.58        87.19        1.39        1.60%

Total                         7767.45      7664.09      103.36        1.35%

B. Current Liabilities:
                                                                Rs. in Lakh

                                 2012         2011   Increase/  % Increase/
                                                    (Decrease)   (Decrease)

Trade payable                 3030.14      3234.19    (204.05)     (6.3J.)%

Other current 
liabilities                  86495.39     49389.45    37105.94       75.13%

Short-term provisions         7745.14      4009.32     3735.82       93.18%

Total                        97270.67     56632.96    40637.71       71.76%

C. Non-Current Assets:
                                                                Rs. in Lakh

                                 2012         2011   Increase/  % Increase/
                                                    (Decrease)   (Decrease)

Fixed Assets including 
CWIP                         98501.02     93087.27     5413.75        5.82%

Goodwill on 
consolidation                26537.18            -    26537.18           NA

Non-current 
investments                      0.96         0.90        0.06        6.72%

Long-term loans and          99373.84     57797.65    41576.19       71.93% 
advances

Other non-current 
assets                          30.44       213.01    (182.57)     (85.71)%

Total                       224443.44    151098.83    73344.61       48.54%

D. Current Assets:
                                                                Rs. in Lakh

                                 2012         2011   Increase/  % Increase/
                                                    (Decrease)   (Decrease)

Current investments                 -      6500.00   (6500.00)    (100.00)%

Inventories                 101962.43     77471.79    24490.64       31.61%

Trade receivables             6791.87      4675.41     2116.45       45.27%

Cash and bank balance       129339.47    139898.52  (10559.05)      (7.55)%

Short-term loans and         14307.50     18031.51   (3724.01)     (20.65)% 

advances Other current 
assets                        1608.36      1378.32      230.04       16.69%

Total                       254009.63    247955.56     6054.07        2.44%

2. Profit and Loss Analysis:

A  comparative table showing synopsis of FY2012 vs. FY2011 of statement  of 
Profit and Loss is provided below:

                                                                Rs. in Lakh

                                 2012         2011   Increase/  % Increase/
                                                    (Decrease)   (Decrease)


Revenue From Operations      82468.67     99602.40  (17133.73)    (17.20)%

Other Income                 15009.88      6275.16     8734.73     139.20%

Total Revenue                97478.55    105877.56   (8399.01)     (7.93)%

Total Expenses               36887.02     44330.69   (7443.67)    (16.79)%

Profit Before Tax            60591.53     61546.87    (955.34)     (1.55)%

Profit After Tax             46287.26     51718.23   (5430.97)    (10.50)%

Basic and diluted 
EPS (Rs. )                      14.10        16.88      (2.78)    (16.48)%

A. Revenue from Operations:
                                                                Rs. in Lakh

                                 2012         2011   Increase/  % Increase/
                                                    (Decrease)   (Decrease)

Revenue from projects        57684.38     78680.37  (D09e9.99)     (26.69)%

Revenue from hospitality      8973.00      6714.08     2258.92       33.64%

Rent and other related       12891.35     11195.53     1695.82       15.15% 
revenue

Property and project          2288.47      1842.82      445.65       24.18% 
management revenue

Other operating revenue        631.47      1169.60    (538.13)     (46.01)%

Total                        82468.67     99602.40  (17133.73)     (17.20)%

B. Expenses:
                                                                Rs. in Lakh

                                 2012         2011   Increase/  % Increase/
                                                    (Decrease)   (Decrease)

Operating costs              29596.17     38103.78   (8507.62)     (22.33)%

Employee benefits expense     3291.63      2703.98      587.66       21.73%

Other expenses                1231.92      1088.96      142.96       13.13%

Depreciation and              2694.04      2368.31      325.73       13.75% 
amortization

Interest and finance            30.53        19.44       11.08       57.00% 
charges

Prior period income/          (42.73)      (46.22)        3.48      (7.54)%
(expenses)

Total                       36887.02      44330.69   (7443.67)     (16.79)%

3. Cash Flow Analysis:

A comparative table of FY2012 vs. FY2011 Cash Flows is provided below:

                                                                Rs. in Lakh 
                                                          2012         2011
Opening Cash and Cash Equivalents                    140239.53     16945.76

Net Cash In flow from Operating activities            32629.70     27929.05

Net Cash Out flow for investing activities          (58256.64)    (3093.62)

Net Cash Inflow/(Outflow) from Financing 
activities                                           (3822.26)     98458.34

Closing Cash and Cash Equivalents                    110790.33    140239.53

HUMAN RESOURCES:

Overview:

The  total  manpower strength for the real estate business at  the  end  of 
FY2012 is 516 up from 438 in FY2011 with an average age of 33 years and for 
hospitality  business total employee strength is 375 as compared to 394  in 
FY2011.  Your  company  has  been recruiting from  best  of  technical  and 
management campuses for its fresher/middle management roles and consciously 
focusing on hiring returning Indian talent including hiring of expiates for 
critical  senior roles. During the financial year your company  added  over 
193 full time employees under the real estate business at various levels of 
management.

Training and Career Development:

As part of continuous learning and development process your company ensures 

its  employees  are  exposed  to  important  behavioral/technical  training 
interventions. For FY 2012 your company has imparted more than 700 man days 
of  training  including  management programs at  prestigious  domestic  and 
international institutes.

Based on business imperatives a detailed training calendar with  behavioral 
technical  and managerial programs is prepared. Employees are  meticulously 
selected  based  for the training intervention based on  his/her  role  and 
future potential. Employees with people responsibilities are nominated  for 
managerial  skill  development  programs and  individual  contributors  are 
exposed to productivity enhancement training interventions.

Employee Welfare:

Your  company  conducts regular employee welfare initiatives  and  provides 
ample  opportunities for employee bonding. Some of the welfare  initiatives 
in  the year included `Oberoi Fun Cricket League` a new  initiative  called 
`Saturday  Smiled`  with one event on every last Saturday of the  month  to 
enable employees to get together and celebrate the spirit of oneness.

Your  company  has started a unique program  called  `health-o-meter`  with 
primary  objective of managing the health scorecard of every employee.  The 
employees  will  undergo series of consultations and health  check-ups  all 
through the year followed by detailed health enhancement plan with  regular 
and measurable updates.

Market price fluctuation:

The  performance  of your Company may be affected by the sales  and  rental 
prices  of  its  projects.  The prices  are  driven  by  prevailing  market 
conditions  the nature and location of its projects and other factors  such 
as  brand  and  reputation and the design of  the  projects.  Your  company 
follows a prudent business model that ensures steady cash flow even  during 
adverse pricing scenario.

Sales volume:

The volume of bookings depends on the ability to design projects that  will 
meet  customer  preferences  general  market  factors  project  launch  and 
customer  trust  in  entering  into sale  agreements  well  in  advance  of 
receiving  possession of the projects. Your Company markets and  sells  its 
projects in phases from the time it launches the project until the time  it 
completes the project depending on market conditions.

Execution:

Execution depends on several factors which include labor availability,  raw 
material prices, receipt of approvals and regulatory clearances, access  to 
utilities such as electricity and water, weather conditions and the absence 
of  contingencies  such as litigation. Your Company manages  the  execution 
risk  through meticulous planning and by engaging established  and  reputed 
contractors.

Rental realizations:

The  rental  realizations  on the space leased  depends  upon  the  project 
location,  design,  tenant mix (this is relevant in the  case  of  shopping 
malls),  prevailing economic conditions and competition. Your  Company  has 
set  up  its  property in prime location and  maintains  a  fresh  ambience 
resulting  in  crowd  pull  and  attracting  leading  global  and  domestic 
retailers.

Land/Development Rights-cost and availability:

The cost of land forms a substantial part of the project cost, particularly 
in Mumbai. It includes amounts paid for freehold rights, leasehold  rights, 
registration and stamp duty Your Company acquires land and land development 
rights  from  the  government  and private parties.  It  ensures  that  the 
consideration paid for the land is reasonable and market timed.

Financing costs:

The  land  acquisition  and development  activity  requires  a  substantial 
capital  outflow. Inadequate funding resources and high interest costs  may 
impact  regular business and operations. Your Company has built  sufficient 
reserves  resulting  out of operating cash flows to take advantage  of  any 
land acquisition opportunity.

OUTLOOK:

Macro-economic  factors-both  global  and local-are likely to  be  the  key 
influences  for  growth  in FY2013. At the global  level,  concerns  around 
Euro  zone,  US economy and the response of the  governments  worldwide  to 
address these situations will drive the sentiments in the emerging markets. 
At  the local level, the country is grappling with a coalition  government, 
issues  around  inflation, depreciating Rupees as well  as  overall  fiscal 
deficit. Many industry stalwarts have through various fore spelled out  the 
need  for the government to overcome the policy paralysis in various  areas 
of governance and business. Liberalizing the FDI regime in various  sectors 
(including  retail),  industry  status for real estate,  appointment  of  a 
regulator for the sector and certainty in the tax regime are likely factors 
that  will  provide  clarity, boost business  confidence  and  drive  fresh 
investments.

However,  one of the critical determinants for many of the players  in  the 
real  estate  sector  is  likely  to be  their  own  financial  health  and 
discipline. The 2008 downturn as well various earlier downturns have always 
extracted  a  heavy  price from highly leveraged  balance  sheets  and  any 
adverse macro-economic development in FY2013 will also in all likelihood do 
so,  especially considering that not all players have fully recovered  from 
the 2008 meltdown.

Specifically  looking  at  the real estate sector  in  Mumbai,  the  recent 
modifications  to  the  development control regulations  should  result  in 
faster approvals. However, the overall volumes and pricing in the  physical 
markets  in Mumbai will be driven by the sentiments of the economy as  well 
as the expected demand and supply.

Your Company will continue to remain alert and adapt to the evolving market 
realities and will like to remain proactive in scheduling the  construction 
and  sales  based  on these market realities. The key  strategies  of  your 
Company going forward would be:

Glocalising business:

We shall continue to partner with the leading global players in the area of 
design,  architecture  and  construction to bring  the  best  international 
practices  into  the  local markets and give the  customers  greater  value 
through  premium  products.  Our  innovative  offerings  combined  with  an 
emphasis  on contemporary architecture, strong execution and  quality  will 
not only transform destinations but will enhance the quality of life of our 
customers.

Enhancing customer centrist:

We  are constantly driven by the thought of coming up with superior  living 
environments   that  enrich  one`s  individual,  social  and   recreational 
requirements.  We recognize that real estate is one of the  most  emotional 
and  cherished purchases in our customer`s life and therefore, we  handhold 
them  through  the  entire project lifecycle and beyond  to  fulfill  their 
growing aspirations. Continuous engagement with customers and our financial 
prudence will enhance customer confidence in our products and services  and 
help us become the developer of choice.

Enriching relationships with key stockholders:

In  our  journey  towards  creating an institution,  we  will  continue  to 
strengthen our bonds with all key stockholders. With an aim to be the  most 
preferred  employer in the industry, we are investing in  the  acquisition, 
training and development of our global and local talent pool and provide  a 
platform  to  the  employees  to realize their  true  potential.  We  would 
continue to ensure the highest levels of fairness and honesty in our  every 
action to deliver and maximize the shareholder value through our  financial 
prudence,  outsourcing  business model and transparent  practices.  We  are 
aware  of our responsibility to the society at large by ensuring  that  all 
our developments are based on the best environmental practices to make  our 
society cleaner and greener.

INTERNAL CONTROL SYSTEMS:

Your  Company has always believed in being a knowledge  based  organization 
and  has  continued to keep focus on processes and controls.  The  accounts 
team continues to streamline the process and manage risk and comprises top-
notch  professionals  such  as  Chartered  Accountants,  Cost  Accountants, 
Company Secretaries, MBAs and Lawyers. The internal audit of the Company is 
conducted  by KPMG, who directly reports to the Board/Audit Committee.  The 
statutory  audit  of  the Company is conducted by P. Raj  &  Co.  Chartered 
Accountants, who submit their reports to the Board/Audit Committee.

The Company was amongst the earliest real estate companies to implement SAP 
R3  in  2007.  Company  has also  implemented  Microsoft  Share  Point  for 
enhancement  of employee engagement. All the major subsidiaries run on  SAP 
and have robust processes in place. This helps the Company to build a model 
which  is easily scalable. The Company believes in leveraging the power  of 
Information  Technology to the full extent and would continue to strive  in 
being the first mover in implementation of new technologies.

CAUTIONARY STATEMENT:

This management discussion and analysis contains forward looking statements 
that reflects our current views with respect to future events and financial 
performance. Our actual result may differ materially from those anticipated 
in the forward looking statements as a result of many factors.
 
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