Key Financial Figures - Standalone (Rs. in Lakhs)
Quarterly Performance (Q2 FY27):
- Revenue from Operations: ₹1,267
- Other Income: ₹9
- Total Income: ₹1,276
- Total Expenses: ₹1,427
- Profit Before Exceptional Items and Tax: (₹51) [Loss]
- Exceptional Items: ₹0
- Profit Before Tax: (₹51) [Loss]
- Tax Expenses: ₹33
- Profit/(Loss) for the Period: (₹119) [Loss]
- Other Comprehensive Income: ₹0
- Total Comprehensive Income: (₹119) [Loss]
- Earnings Per Share (Basic): (₹0.17)
- Earnings Per Share (Diluted): (₹0.17)
Half-Yearly Performance (H1 FY27):
- Revenue from Operations: ₹2,610
- Other Income: ₹31
- Total Income: ₹2,641
- Total Expenses: ₹2,904
- Profit Before Exceptional Items and Tax: (₹263) [Loss]
- Profit Before Tax: (₹263) [Loss]
- Tax Expenses: (₹45) [Credit]
- Profit/(Loss) for the Period: (₹219) [Loss]
- Total Comprehensive Income: (₹219) [Loss]
- Earnings Per Share (Basic): (₹0.31)
- Earnings Per Share (Diluted): (₹0.31)
Key Financial Figures - Consolidated (Rs. in Lakhs)
Quarterly Performance (Q2 FY27):
- Revenue from Operations: ₹1,302
- Other Income: ₹18
- Total Income: ₹1,321
- Total Expenses: ₹1,528
- Profit Before Exceptional Items and Tax: (₹208) [Loss]
- Exceptional Items: ₹0
- Profit Before Tax: (₹208) [Loss]
- Tax Expenses: (₹33) [Credit]
- Profit/(Loss) for the Period: (₹175) [Loss]
- Total Comprehensive Income: (₹175) [Loss]
- Earnings Per Share (Basic): (₹0.25)
- Earnings Per Share (Diluted): (₹0.25)
Half-Yearly Performance (H1 FY27):
- Revenue from Operations: ₹2,684
- Other Income: ₹47
- Total Income: ₹2,730
- Total Expenses: ₹3,103
- Profit Before Exceptional Items and Tax: (₹372) [Loss]
- Profit Before Tax: (₹372) [Loss]
- Tax Expenses: (₹45) [Credit]
- Profit/(Loss) for the Period: (₹327) [Loss]
- Total Comprehensive Income: (₹327) [Loss]
- Earnings Per Share (Basic): (₹0.46)
- Earnings Per Share (Diluted): (₹0.46)
Balance Sheet Highlights - Standalone (as at 30-09-2026)
- Total Assets: ₹24,359.86 lakhs (Previous: ₹24,568.53 lakhs)
- Property, Plant and Equipment: ₹18,518.59 lakhs
- Loans: ₹3,565.37 lakhs
- Cash and Cash Equivalents: ₹59.85 lakhs
- Total Equity: ₹21,390.30 lakhs
- Total Liabilities: ₹2,969.56 lakhs
Balance Sheet Highlights - Consolidated (as at 30-09-2026)
- Total Assets: ₹22,434.98 lakhs (Previous: ₹22,872.80 lakhs)
- Property, Plant and Equipment: ₹19,215.64 lakhs
- Cash and Cash Equivalents: ₹78.14 lakhs
- Total Equity: ₹18,859.71 lakhs
- Total Liabilities: ₹3,575.27 lakhs
Cash Flow Statement - Standalone (H1 FY27)
- Net Cash Flow from Operating Activities: ₹91.85 lakhs
- Net Cash Used in Investing Activities: (₹243.11) lakhs
- Net Cash Used in Financing Activities: ₹42.47 lakhs
- Net Decrease in Cash: (₹109.09) lakhs
Cash Flow Statement - Consolidated (H1 FY27)
- Net Cash Flow from Operating Activities: (₹86.12) lakhs
- Net Cash Used in Investing Activities: (₹12.79) lakhs
- Net Cash Used in Financing Activities: (₹33.51) lakhs
- Net Decrease in Cash: (₹132.42) lakhs
Subsidiary Information
The company has granted interest-free loans to its three subsidiaries: Graviss Catering Private Limited, Graviss Hotels and Resorts Limited, and Graviss Restaurants Private Limited. These subsidiaries have accumulated losses that exceeded their net worth as at September 30, 2026. However, management believes that based on the subsidiaries' ability to secure regular orders and explore alternate business plans, there is no diminution in the value of investments in the subsidiaries, and the loans given to subsidiaries are considered recoverable.
Auditor's Emphasis of Matter
The statutory auditors, A. T. Jain & Co., included an Emphasis of Matter paragraph in their limited review report drawing attention to the accumulated losses of three subsidiaries exceeding their net worth. The auditors noted that management believes the subsidiaries will be able to get regular orders and explore alternate business plans, and therefore there is no diminution in the value of investments and loans are considered recoverable. The auditor's conclusion is not modified in respect of this matter.
Additional Notes
- Hospitality business is the company's only reportable business segment
- Figures for previous periods have been regrouped/rearranged to conform to current period's classification
- The limited review was conducted by A. T. Jain & Co., Chartered Accountants (FRN 103886W)
- The results were reviewed by the Audit Committee of the Board of Directors at their meeting held on November 06, 2026