Key Quantitative Figures - Standalone (Rs. Crores)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

  • Revenue from Operations: ₹621.67 (Q2 FY27); ₹530.37 (Q2 FY26); ₹599.80 (Q1 FY27)
  • Other Income: ₹43.14 (Q2 FY27); ₹41.18 (Q2 FY26); ₹58.20 (Q1 FY27)
  • Total Income: ₹664.81 (Q2 FY27); ₹571.55 (Q2 FY26); ₹658.00 (Q1 FY27)
  • Total Expenses: ₹509.50 (Q2 FY27); ₹430.43 (Q2 FY26); ₹488.28 (Q1 FY27)
  • Profit Before Exceptional Items & Tax: ₹155.31 (Q2 FY27); ₹141.12 (Q2 FY26); ₹169.72 (Q1 FY27)
  • Exceptional Items: ₹0.00 (Q2 FY27); ₹8.41 Gain (Q2 FY26); ₹0.00 (Q1 FY27)
  • Profit Before Tax: ₹155.31 (Q2 FY27); ₹149.53 (Q2 FY26); ₹169.72 (Q1 FY27)
  • Total Tax Expense: ₹38.11 (Q2 FY27); ₹46.06 (Q2 FY26); ₹42.63 (Q1 FY27)
  • Profit for the Period (Net Profit): ₹117.20 (Q2 FY27); ₹103.47 (Q2 FY26); ₹127.09 (Q1 FY27)
  • Earnings Per Share (Basic & Diluted): ₹1.88 (Q2 FY27); ₹1.66 (Q2 FY26); ₹2.03 (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from Operations: ₹1,221.47 (H1 FY27); ₹1,049.14 (H1 FY26)
  • Other Income: ₹101.34 (H1 FY27); ₹93.53 (H1 FY26)
  • Total Income: ₹1,322.81 (H1 FY27); ₹1,142.67 (H1 FY26)
  • Profit Before Tax: ₹325.03 (H1 FY27); ₹198.65 (H1 FY26)
  • Profit for the Period (Net Profit): ₹244.29 (H1 FY27); ₹139.83 (H1 FY26)
  • Earnings Per Share (Basic & Diluted): ₹3.91 (H1 FY27); ₹2.24 (H1 FY26)

Balance Sheet (Standalone) as of 30th September 2026

  • Total Assets: ₹5,759.08 Crores (Unaudited) vs ₹5,565.15 Crores (Audited as of 31-Mar-2026)
  • Property, Plant & Equipment: ₹2,582.32 Crores
  • Right-of-use assets: ₹362.36 Crores
  • Cash & Cash Equivalents: ₹202.36 Crores
  • Bank Balances (other than cash): ₹638.24 Crores
  • Total Equity: ₹4,836.04 Crores
  • Paid-up Equity Share Capital: ₹125.07 Crores (Face Value ₹2 each)
  • Other Equity: ₹4,710.97 Crores

Cash Flow (Standalone) - Half Year Ended 30th September 2026

  • Net Cash from Operating Activities: ₹271.87 Crores
  • Net Cash from/(used in) Investing Activities: ₹9.14 Crores
  • Net Cash used in Financing Activities: ₹(115.12) Crores
  • Net Increase in Cash: ₹165.89 Crores

Key Quantitative Figures - Consolidated (Rs. Crores)

Quarterly Performance (Q2 FY27)

  • Revenue from Operations: ₹694.19
  • Profit for the Period: ₹141.46
  • Profit Attributable to Owners of EIH Limited: ₹136.43
  • Earnings Per Share (Basic & Diluted): ₹2.18

Half-Yearly Performance (H1 FY27)

  • Revenue from Operations: ₹1,351.15
  • Profit for the Period: ₹261.77
  • Profit Attributable to Owners of EIH Limited: ₹253.57
  • Earnings Per Share (Basic & Diluted): ₹4.05

Balance Sheet (Consolidated) as of 30th September 2026

  • Total Assets: ₹6,775.57 Crores
  • Total Equity: ₹5,574.17 Crores
  • Equity Attributable to Owners: ₹5,433.49 Crores
  • Non-Controlling Interest: ₹140.68 Crores

Parties Involved

  • Auditor: Deloitte Haskins & Sells LLP (Firm's Registration No. 117366W/W-100018)
  • Partner: Alka Chadha (Membership No. 93474)
  • Subsidiaries Mentioned: Svara Hotels Ltd, Oberoi Kerala Hotels and Resorts Ltd, EIH International Ltd, EIH Holdings Ltd, PT Widja Putra Karya, PT Waka Oberoi Indonesia, PT Astina Graha Ubud, EIH London Investments Limited.
  • Associates/JVs Mentioned: EIH Associated Hotels Ltd, La Roseraie De L'altas, Usmart Education Ltd, Avis India Mobility Solutions Pvt Ltd, Oberoi Mauritius Ltd.
  • Regulator: SEBI (Listing Regulations, Regulation 33)

Exceptional Items & Key Notes

Note 4: Mashobra Resort Limited (Wildflower Hall Dispute)

A long-standing dispute with the Government of Himachal Pradesh over the Wildflower Hall property was resolved through court orders. Key events:

  • Loss of control over subsidiary MRL occurred on 31st March 2025 after handing over the property per a Supreme Court order (20-Feb-2024).
  • Per Himachal Pradesh High Court order (2nd June 2025):
  • Investment in MRL was adjusted to ₹13.00 crores (from ₹141.21 crores).
  • Advances recoverable from MRL (₹136.19 cr) were written down by 50% to ₹68.09 cr.
  • Obligation towards user fees (₹85.99 cr) was reversed.
  • Net impact of ₹110.32 crores was charged as an exceptional loss in H1 FY26 and FY26.
  • Per Himachal Pradesh High Court order (14th October 2025):
  • Obligation towards user fees (₹4.59 cr) was reversed.
  • Interest income of ₹3.82 cr was recorded on amounts deposited with the Registrar.
  • Net impact of ₹8.41 crores was recorded as an exceptional gain in Q2 FY26, H1 FY26, and FY26.
  • Shares in MRL were transferred to the state in FY26. Proceedings were closed per High Court order on 5th January 2026.

Note 5 & 6: Exceptional Items Breakdown

Standalone Exceptional Items:

  • Q2 FY25: Gain of ₹8.41 cr (MRL adjustment)
  • H1 FY25: Loss of ₹(101.91) cr (₹(110.32) cr MRL loss + ₹8.41 cr gain)
  • FY26: Loss of ₹(131.00) cr (₹(110.32) cr MRL loss + ₹8.41 cr gain + ₹(29.09) cr Labour Codes)

Consolidated Exceptional Items:

  • H1 FY25: Loss of ₹(102.08) cr (₹(110.32) cr MRL loss + ₹8.41 cr gain + ₹(0.17) cr Tirupati impairment)
  • FY26: Loss of ₹(132.08) cr (₹(110.32) cr MRL loss + ₹8.41 cr gain + ₹(0.17) cr Tirupati impairment + ₹(30.00) cr Labour Codes)

Note 6 & 7: Enactment of Labour Codes

On 21st November 2025, the Government of India notified four new Labour Codes. The company/group assessed the financial implications and recognized an incremental obligation for past service:

  • Standalone: ₹29.09 crores, presented as an exceptional item in FY26.
  • Consolidated: ₹30.00 crores, presented as an exceptional item in FY26.

Dividend Information

A final dividend of ₹1.50 per share for FY26 was proposed by the Board on 26th May 2026, approved by shareholders at the AGM on 7th August 2026, and paid on 12th August 2026.

Other Notes

  • The company has only one reportable segment: Hotels.
  • Earnings per share are not annualized for interim periods.
  • The financial results for the first half are not indicative of the full year's performance due to seasonality in the Indian hotel industry.
  • Figures have been regrouped/rearranged where necessary.
  • The results were reviewed by the Audit Committee and approved by the Board.