Key Financial Figures (Quarter Ended 30th September, 2026)

Revenue Performance:

  • Revenue from operations: ₹837.32 lakh (compared to ₹842.00 lakh in previous quarter and ₹581.21 lakh in Q2 FY26)
  • Other income: ₹5.83 lakh
  • Total revenue: ₹843.15 lakh

Expense Breakdown:

  • Cost of materials consumed: ₹50.15 lakh
  • Purchases of stock-in-trade: ₹183.61 lakh
  • Changes in inventories: ₹5.10 lakh
  • Employee benefits expense: ₹175.24 lakh
  • Finance cost: ₹20.93 lakh
  • Depreciation and amortization: ₹20.93 lakh
  • Other operating expenses: ₹358.70 lakh (including power & fuel: ₹43.24 lakh, other expenditure: ₹315.46 lakh)
  • Total expenses: ₹814.66 lakh

Profitability:

  • Profit before tax: ₹28.49 lakh
  • Tax expense: ₹10.42 lakh (current tax: ₹7.42 lakh, deferred tax: ₹3.00 lakh)
  • Net profit for the quarter: ₹18.07 lakh
  • Basic and diluted EPS: ₹0.11

Half Year Performance (Ended 30th September, 2026)

  • Total revenue: ₹1,693.48 lakh
  • Total expenses: ₹1,615.63 lakh
  • Profit before tax: ₹77.85 lakh
  • Total tax: ₹30.00 lakh
  • Net profit: ₹47.85 lakh
  • Basic and diluted EPS: ₹0.29

Comparative Figures

Year-over-Year Quarterly Comparison (Q2 FY27 vs Q2 FY26):

  • Revenue growth: 42.8% (from ₹581.21 lakh to ₹837.32 lakh)
  • Net profit growth: 58.1% (from ₹11.43 lakh to ₹18.07 lakh)
  • EPS increased from ₹0.07 to ₹0.11

Half Year Comparison (H1 FY27 vs H1 FY26):

  • Revenue growth: 41.1% (from ₹1,200.28 lakh to ₹1,693.48 lakh)
  • Net profit growth: 100.0% (from ₹23.93 lakh to ₹47.85 lakh)
  • EPS increased from ₹0.15 to ₹0.29

Capital Structure

  • Paid-up share capital: ₹1,623.84 lakh (unchanged from previous periods)
  • Face value per share: ₹10.00
  • Other equity excluding revaluation reserves: ₹1,727.58 lakh (as of 31st March, 2026)

Cash Flow Statement (Half Year Ended 30th September, 2026)

  • Cash flow from operating activities: ₹235.00 lakh
  • Cash flow from investing activities: (₹0.89) lakh
  • Cash flow from financing activities: (₹243.76) lakh
  • Net decrease in cash: (₹9.65) lakh
  • Closing cash and cash equivalents: ₹498.86 lakh

Regulatory and Compliance Information

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors
  • Statutory auditors R.M. Hariyani & Co. conducted a limited review and issued an unmodified report
  • Preparation follows Indian Accounting Standards (Ind AS) and SEBI Listing Regulations
  • The company operates in a single segment: "Hotelier"
  • Previous year figures have been regrouped and rearranged where necessary

Signatories and Dates

  • Board meeting date: 13th November, 2026
  • Signed by Pushpendra Bansal, Managing Director (DIN: 00086343)
  • Limited review report dated 13th November, 2026 by CA Rajiv Manohar Hariyani (M. No.: 184853)