Financial Performance - Standalone (Rs. in Lakhs)
Quarter Ended September 30, 2026
- Revenue from Operations: ₹1,267
- Other Income: ₹9
- Total Income: ₹1,276
- Total Expenses: ₹1,427
- Profit Before Exceptional Items and Tax: Loss of ₹(51)
- Exceptional Items: ₹0
- Profit Before Tax: Loss of ₹(51)
- Tax Expenses: ₹(3) [Deferred tax credit]
- Net Loss for the Quarter: ₹(119)
- Basic and Diluted EPS: ₹(0.17)
Half Year Ended September 30, 2026
- Revenue from Operations: ₹2,610
- Other Income: ₹31
- Total Income: ₹2,641
- Total Expenses: ₹2,904
- Profit Before Exceptional Items and Tax: Loss of ₹(263)
- Exceptional Items: ₹5
- Profit Before Tax: Loss of ₹(263)
- Tax Expenses: ₹(5) [Deferred tax credit]
- Net Loss for the Period: ₹(219)
- Basic and Diluted EPS: ₹(0.31)
Financial Performance - Consolidated (Rs. in Lakhs)
Quarter Ended September 30, 2026
- Revenue from Operations: ₹1,302
- Other Income: ₹18
- Total Income: ₹1,321
- Total Expenses: ₹1,528
- Profit Before Exceptional Items and Tax: Loss of ₹(208)
- Exceptional Items: ₹0
- Profit Before Tax: Loss of ₹(208)
- Tax Expenses: ₹(33) [Deferred tax credit]
- Net Loss for the Quarter: ₹(175)
- Basic and Diluted EPS: ₹(0.25)
Half Year Ended September 30, 2026
- Revenue from Operations: ₹2,684
- Other Income: ₹47
- Total Income: ₹2,730
- Total Expenses: ₹3,103
- Profit Before Exceptional Items and Tax: Loss of ₹(372)
- Exceptional Items: ₹0
- Profit Before Tax: Loss of ₹(372)
- Tax Expenses: ₹(45) [Deferred tax credit]
- Net Loss for the Period: ₹(327)
- Basic and Diluted EPS: ₹(0.46)
Key Financial Position Highlights (Standalone)
- Equity Share Capital: ₹1,410.39 lakhs (Face value ₹2 per share)
- Total Assets: ₹24,359.86 lakhs (vs. ₹24,568.53 lakhs as of March 31, 2026)
- Property, Plant and Equipment: ₹18,518.59 lakhs
- Loans to Subsidiaries: ₹3,565.37 lakhs
- Cash and Cash Equivalents: ₹59.85 lakhs (decreased from ₹168.94 lakhs)
- Total Equity: ₹21,390.30 lakhs
Emphasis of Matter by Auditors
The auditors drew attention to three subsidiaries where accumulated losses have exceeded their net worth as of September 30, 2026. Management believes the subsidiaries will secure regular orders and explore alternate business plans, and therefore considers there is no diminution in the value of investments in these subsidiaries. Loans given to subsidiaries are considered good for recovery.
Subsidiaries Included in Consolidation
1. Graviss Catering Private Limited
2. Graviss Hotels and Resorts Limited
3. Graviss Restaurants Private Limited
Cash Flow Highlights (Standalone)
- Net Cash from Operating Activities: ₹91.85 lakhs
- Net Cash Used in Investing Activities: ₹(243.11) lakhs (primarily purchase of fixed assets ₹643.64 lakhs)
- Net Cash from Financing Activities: ₹42.47 lakhs
- Net Decrease in Cash: ₹(109.09) lakhs
Business Segment
Hospitality business is the company's only reportable business segment for both standalone and consolidated operations.
Additional Notes
- Figures for previous periods have been regrouped/rearranged to conform to current period's classification
- The company had granted interest-free loans to its three subsidiaries
- The audit committee meeting was held on November 6, 2026, to review the results