Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half-Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30 and 33

Date of Board Meeting / Approval: November 12, 2026 (3:30 PM to 6:00 PM)

Audit Opinion: Unmodified (Clean) Limited Review Report

Auditor's Comment: Statutory Auditors M/s. P. Chandrasekar LLP issued an unmodified limited review conclusion. Nothing came to their attention to believe the financial results contain any material misstatement.

Key Financial Highlights [Rs. in Lakhs]

Standalone Results:

Revenue from Operations:

  • Q2 FY27: ₹10,632.98 lakhs (vs Q2 FY26: ₹9,651.04 lakhs, +10.2% YoY; vs Q1 FY27: ₹8,664.33 lakhs)
  • H1 FY27: ₹20,284.02 lakhs (vs H1 FY26: ₹16,539.85 lakhs, +22.6% YoY)

Total Income:

  • Q2 FY27: ₹10,655.48 lakhs
  • H1 FY27: ₹20,330.91 lakhs

Net Profit:

  • Q2 FY27: ₹458.29 lakhs (vs Q2 FY26: ₹391.09 lakhs, +17.2% YoY)
  • H1 FY27: ₹849.39 lakhs (vs H1 FY26: ₹649.84 lakhs, +30.7% YoY)

EPS: Not explicitly stated per share, but calculated based on share capital:

  • Paid-up Equity Share Capital: ₹130.02 lakhs (Face value ₹5 each → 2,600,040 shares)
  • H1 FY27 EPS: Approximately ₹32.67 per share (₹849.39 lakhs / 2.60004 lakh shares)

Other Equity:

  • As of September 30, 2026: ₹10,377.70 lakhs (Unaudited)
  • As of March 31, 2026: ₹10,321.50 lakhs (Audited)

Cash and Cash Equivalents:

  • As of September 30, 2026: ₹501.73 lakhs (Unaudited)
  • As of March 31, 2026: ₹1,372.05 lakhs (Audited)

Debt:

  • Borrowings (Current): ₹5,559.26 lakhs (Unaudited, Sep 2026) vs ₹5,066.07 lakhs (Audited, Mar 2026)
  • Borrowings (Non-Current): ₹0 lakhs (Unaudited, Sep 2026) vs ₹127.37 lakhs (Audited, Mar 2026)
  • Total Debt: ₹5,559.26 lakhs (Unaudited, Sep 2026)

Consolidated Results:

Revenue from Operations:

  • Q2 FY27: ₹17,826.07 lakhs
  • H1 FY27: ₹37,388.36 lakhs

Total Income:

  • Q2 FY27: ₹18,016.50 lakhs
  • H1 FY27: ₹37,750.88 lakhs

Net Profit (Attributable to Owners):

  • Q2 FY27: ₹266.76 lakhs
  • H1 FY27: ₹442.47 lakhs

EPS (Basic):

  • H1 FY27: ₹17.02 (vs H1 FY26: ₹27.07)

Segment-wise Performance [Rs. in Lakhs]

Standalone:

Segment Revenue (H1 FY27):

  • Management Services: ₹4,083.53
  • Food & Beverages: ₹16,086.88
  • Others: ₹160.50

Segment Results (Profit Before Tax, H1 FY27):

  • Management Services: ₹364.08
  • Food & Beverages: ₹952.68
  • Others: ₹51.72
  • Less: Financial Expenses: (₹226.26)

Consolidated:

Segment Revenue (H1 FY27):

  • Management Services: ₹4,083.52
  • Food & Beverages: ₹18,060.99
  • House Keeping & Facility Management: ₹6,166.47
  • Others: ₹522.74
  • Less: Inter Segment elimination: (₹1,078.36)

Segment Results (Profit Before Tax, H1 FY27):

  • Management Services: ₹364.09
  • Food & Beverages: ₹294.20
  • House Keeping & Facility Management: ₹280.76
  • Others: ₹365.50
  • Less: Financial Expenses: (₹421.20)
  • Less: Inter Segment elimination: (₹20.69)

Corporate Actions:

Dividend: Not declared.

Share Split/Bonus/Buyback: None mentioned.

Other Significant Information:

  • Exceptional Items: Reduction in Leave compensation liability of ₹181.78 lakhs (H1 FY27) arising from restructuring of leave compensation policy in alignment with the new labour code.
  • Business Segments: The company has three business segments: Management services, Food & Beverages, and Hospitality Services (not reportable).
  • Cash Flow: Standalone net cash flow from operating activities was negative ₹829.53 lakhs for H1 FY27, primarily due to increases in trade receivables (₹1,641.28 lakhs) and other financial assets (₹1,157.19 lakhs).
  • Consolidated Entities Impact: Material subsidiaries OPTA and SMS reported net losses after tax of ₹372.05 lakhs and ₹171.92 lakhs respectively for H1 FY27 before consolidation adjustments.