Financial Performance Highlights

Quarter Ended 30th September, 2026 (Q2 FY27):

  • Revenue from Operations: ₹183.05 lakh (compared to ₹143.81 lakh in Q2 FY26)
  • Other Income: ₹6.16 lakh (compared to ₹7.55 lakh in Q2 FY26)
  • Total Revenue: ₹189.21 lakh (compared to ₹151.36 lakh in Q2 FY26)
  • Total Expenses: ₹202.15 lakh (compared to ₹153.06 lakh in Q2 FY26)
  • Loss before tax: ₹12.94 lakh (compared to loss of ₹1.70 lakh in Q2 FY26)
  • Deferred tax: ₹1.53 lakh
  • Net Loss: ₹14.47 lakh (compared to net loss of ₹4.31 lakh in Q2 FY26)
  • Basic and Diluted EPS: (₹0.19) per share (compared to (₹0.06) in Q2 FY26)

Half Year Ended 30th September, 2026 (H1 FY27):

  • Revenue from Operations: ₹414.65 lakh (compared to ₹311.07 lakh in H1 FY26)
  • Other Income: ₹6.80 lakh (compared to ₹7.86 lakh in H1 FY26)
  • Total Revenue: ₹421.45 lakh (compared to ₹318.93 lakh in H1 FY26)
  • Total Expenses: ₹420.35 lakh (compared to ₹328.39 lakh in H1 FY26)
  • Profit before tax: ₹1.10 lakh (compared to loss of ₹9.46 lakh in H1 FY26)
  • Deferred tax: ₹2.77 lakh
  • Net Loss: ₹1.67 lakh (compared to net loss of ₹11.98 lakh in H1 FY26)
  • Basic and Diluted EPS: (₹0.02) per share (compared to (₹0.16) in H1 FY26)

Expense Breakdown (Quarter Ended 30th September, 2026)

  • Food and Beverages Consumed: ₹19.83 lakh
  • Purchase of Stock in trade: ₹69.00 lakh
  • Changes in Inventories of Stock in Trade: ₹4.70 lakh
  • Employee benefits expense: ₹50.85 lakh
  • Finance Costs: ₹8.77 lakh
  • Depreciation and Amortisation expense: ₹5.24 lakh
  • Power and Fuel: ₹11.87 lakh
  • Other Expenses: ₹31.89 lakh

Balance Sheet Position (as at 30th September, 2026)

  • Total Assets: ₹1,340.00 lakh (compared to ₹1,381.73 lakh as at 31st March, 2026)
  • Property, Plant and Equipment: ₹718.85 lakh
  • Financial Assets: ₹396.96 lakh (Investments: ₹101.30 lakh, Other Financial Assets: ₹295.66 lakh)
  • Inventories: ₹91.71 lakh
  • Trade Receivable: ₹44.30 lakh
  • Cash and Cash Equivalents: ₹63.66 lakh
  • Equity Share Capital: ₹747.00 lakh
  • Other Equity: (₹160.16) lakh
  • Borrowings: ₹624.08 lakh (Non-current: ₹588.65 lakh, Short-term: ₹35.43 lakh)
  • Trade Payables: ₹46.39 lakh

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

  • Cash Generated from Operations: ₹40.45 lakh
  • Net Cash Flow from Operating Activities: ₹40.45 lakh
  • Net Cash Flow from Investing Activities: (₹1.97) lakh (Purchase of Fixed Assets/Capital Work-in-Progress)
  • Net Cash Flow from Financing Activities: (₹34.40) lakh (Repayment of long-term borrowings: ₹16.70 lakh, Interest Paid: ₹17.70 lakh)
  • Net Increase in Cash and Cash Equivalents: ₹4.08 lakh
  • Opening Cash Balance: ₹59.58 lakh
  • Closing Cash Balance: ₹63.66 lakh

Regulatory and Compliance Information

The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) as notified under Section 133 of the Companies Act, 2013. The company operates in a single segment: "Hotelier." The statutory auditors, R. M. Hariyani & Co. (FRN: 147657W), conducted a limited review of the financial results in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI. The review did not identify any material misstatements in the financial results prepared under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Additional Notes

The financial results are available on the websites of BSE Limited (www.bseindia.com) and the company (www.lordsishwar.com). Previous period figures have been regrouped/rearranged where necessary.