Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

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

Date of Board Meeting / Approval: Friday, August 7, 2026 (commenced 12:00 PM, concluded 01:05 PM)

Audit Opinion: Limited Review Report issued - Not a full audit. Review provides moderate assurance.

Auditor’s Comment: Material uncertainty related to going concern exists due to regular operational losses, negative net worth as on 30.06.2026, and default in payment of dividend on redeemable preference shares (₹485.27 lakhs) and redemption of 0.01% redeemable preference shares (₹551.89 lakhs). Financial statements prepared on a going concern basis based on management's belief in future business plans and expected financial support from wholly-owned subsidiary Blue Coast Hospitality Limited.

Key Financial Highlights [₹ in Lakhs]

Standalone Results:

Revenue from Operations: ₹35.00 (Q1 FY27) vs ₹13.45 (Q1 FY26) [YoY Increase]

Other Income: ₹15.40

Total Revenue: ₹50.40

Total Expenses: ₹77.92

Employee benefits expense: ₹17.17

Finance Cost: ₹46.16

Depreciation: ₹5.24

Other expenses: ₹9.35

Profit before Exceptional Items & Tax: (₹27.52)

Exceptional Items (Net): None

Profit before Tax: (₹27.52)

Tax Expense: None for current period; Prior period tax of ₹29.32 lakhs recognized in annual FY26 figures.

Net Profit for the period: (₹27.52)

Other Comprehensive Income: None

Total Comprehensive Income: (₹27.52)

Paid-up Equity Share Capital: ₹1,967.96 (Face Value ₹10 per share)

Reserves excluding Revaluation Reserve: Negative (₹3,862.28 as of FY26)

Basic EPS: (₹0.15)

Diluted EPS: (₹0.15)

Basic EPS before Exceptional Items: (₹0.15)

Diluted EPS before Exceptional Items: (₹0.15)

Consolidated Results:

Revenue from Operations: ₹35.00 (Q1 FY27)

Other Income: ₹15.40

Total Revenue: ₹50.40

Total Expenses: ₹78.23

Employee benefits expense: ₹17.17

Finance Cost: ₹46.16

Depreciation: ₹5.24

Other expenses: ₹9.66

Profit before Exceptional Items & Tax: (₹27.83)

Exceptional Items (Net): None

Profit before Tax: (₹27.83)

Tax Expense: None for current period; Prior period tax of ₹29.32 lakhs recognized in annual FY26 figures.

Net Profit for the period: (₹27.83)

Other Comprehensive Income: None

Total Comprehensive Income: (₹27.83)

Paid-up Equity Share Capital: ₹1,967.96 (Face Value ₹10 per share)

Reserves excluding Revaluation Reserve: Negative (₹4,133.83 as of FY26)

Basic EPS: (₹0.15)

Diluted EPS: (₹0.15)

Basic EPS before Exceptional Items: (₹0.15)

Diluted EPS before Exceptional Items: (₹0.15)

Entities included in consolidation: Blue Coast Hotels Limited (Holding), Blue Coast Hospitality Limited (Wholly Owned Subsidiary), Golden Joy Hotel Pvt. Ltd (Wholly Owned Subsidiary).

Segment-wise Performance:

Not Specified

Corporate Actions:

  • The Board approved the 33rd Board's Report and annexures for FY26.
  • Approved convening the 33rd Annual General Meeting (AGM) on Saturday, September 26, 2026.
  • Fixed Saturday, September 19, 2026, as the cut-off date for e-voting eligibility for the AGM.
  • During the quarter, the Company allotted 24,87,100 equity shares of ₹10 each on a preferential basis upon conversion of the remaining 2,48,710 0.01% CCPS of ₹100 each. All 6,93,110 CCPS are now fully converted into 69,31,100 equity shares. No gain/loss was recognized on conversion.

Other Significant Information:

  • The Company's business now involves providing hotel operations and management services.
  • The financial statements are prepared on a going concern basis based on expected support from Blue Coast Hospitality Limited.