Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting

Audit Opinion:

Limited Review Report - No qualified or modified opinion. Emphasis of Matter regarding ongoing legal proceedings.

Auditor’s Comment:

The auditors drew attention to Note 4 regarding ongoing legal proceedings relating to property tax and an income tax survey matter. Their conclusion was not modified in respect of these matters.

Key Financial Highlights [in ₹ lakhs]:

Consolidated Results:

  • Revenue from Operations: ₹12,704 (Q1 FY27) vs ₹13,639 (Q4 FY26) vs ₹12,416 (Q1 FY26)
  • Total Income: ₹13,083 (Q1 FY27) vs ₹14,569 (Q4 FY26) vs ₹12,503 (Q1 FY26)
  • Profit before tax: ₹2,325 (Q1 FY27) vs ₹3,380 (Q4 FY26) vs ₹962 (Q1 FY26)
  • Net Profit: ₹1,734 (Q1 FY27) vs ₹2,511 (Q4 FY26) vs ₹716 (Q1 FY26)
  • EPS: ₹0.42 basic and diluted (Q1 FY27) vs ₹0.60 (Q4 FY26) vs ₹0.22 (Q1 FY26)
  • Profit attributable to owners: ₹1,595 (Q1 FY27) vs ₹2,298 (Q4 FY26) vs ₹621 (Q1 FY26)

Standalone Results:

  • Revenue from Operations: ₹11,052 (Q1 FY27) vs ₹11,719 (Q4 FY26) vs ₹10,866 (Q1 FY26)
  • Profit before tax: ₹1,950 (Q1 FY27) vs ₹5,796 (Q4 FY26) vs ₹704 (Q1 FY26)
  • Net Profit: ₹1,455 (Q1 FY27) vs ₹5,085 (Q4 FY26) vs ₹525 (Q1 FY26)

Segment-wise Performance:

The Group is engaged in the business of hospitality and operates as a single reportable segment. All operating segments' results are reviewed as one component by the Chief Operating Decision Maker (CODM).

Corporate Actions:

  • Approved a new Employee Stock Option Plan titled "BHVL Employee Stock Option Plan 2026" for grant of stock options to eligible employees, subject to shareholder approval.
  • No dividend declarations, share splits, bonus issues, or buybacks announced.

Other Significant Information:

  • The Company completed its Initial Public Offering (IPO) comprising fresh issue of 84,412,565 equity shares of face value of ₹10 each aggregating to ₹75,960 lakhs. Shares were listed on NSE and BSE on July 31, 2025.
  • The Company had allotted 14,000,000 equity shares on preferential basis (Pre-IPO Placement) at issue price of ₹90 per share aggregating to ₹12,600 lakhs.
  • Transaction costs of ₹4,575 lakhs in relation to IPO and Pre-IPO Placement accounted for as deduction from equity.
  • As of June 30, 2026, ₹66,636 lakhs of IPO proceeds utilized, balance ₹21,925 lakhs temporarily invested in bank deposits and current accounts.
  • Paid-up equity share capital: ₹37,984 lakhs (Face value ₹10 each)