Summary of Key Information:

Reporting Period: Quarter and Year Ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR

Audit Opinion:

Adverse opinion issued by Statutory Auditors M/s J.C. Bhalla & Co. (FRN: 001111N) on both standalone and consolidated audited financial statements for the financial year ended March 31, 2026.

Key Financial Highlights [All amounts in ₹ lakhs]:

Standalone Results:

| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |

| Revenue from Operations | 0 | 0 |

| Total Income | 579.14 | 564.43 |

| Net Profit/(Loss) | (854.87) | (3,628.00) |

| EPS (₹) | (7.34) | (31.14) |

| Other Equity | 8,881.60 | 9,736.47 |

| Cash and Cash Equivalents | 118.68 | Not Specified |

| Total Borrowings | 39,000.00 | Not Specified |

Consolidated Results:

| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |

| Revenue from Operations | 43,539.09 | 41,050.91 |

| Total Income | 44,494.62 | 42,051.45 |

| Net Profit/(Loss) | 6,497.66 | 3,979.73 |

| EPS (₹) | 55.77 | Not Specified |

| Other Equity | (2,508.58) | (8,965.95) |

| Cash and Cash Equiguvalents | 10,271.25 | 4,536.95 |

| Total Borrowings | 60,373.33 | Not Specified |

Impact of Audit Qualifications:

If audit qualifications were considered, the standalone loss for FY26 would be Rs 10,298.33 lakhs instead of reported Rs 854.87 lakhs, and consolidated profit of Rs 6,497.66 lakhs would become a loss of Rs 2,986.10 lakhs.

Segment-wise Performance:

The company operates only in one reportable segment: "Hotel" at one location.

Corporate Actions:

  • 19th Annual General Meeting scheduled for Friday, June 19, 2026 at 11:00 AM
  • No dividend declared for the year
  • No share split, bonus issue, or buyback announced

Other Significant Information:

  • Mumbai hotel remains shut as of the reporting date
  • Company in process of evaluating Property, Plant & Equipment through physical verification
  • Certain records could not be retrieved due to lack of resources during CIRP period
  • Company reviving compliance with all applicable laws post-CIRP closure

Entities Included in Consolidation:

  • Asian Hotels (West) Limited (Holding Company)
  • Aria Hotels and Consultancy Services Private Limited (Subsidiary)