Financial Results Summary

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue: ₹265.09 lakh (Q2 FY27) vs ₹246.93 lakh (Q2 FY26)
  • Profit/(Loss) Before Tax: (₹5.67) lakh loss (Q2 FY27) vs ₹5.03 lakh profit (Q2 FY26)
  • Net Profit/(Loss): (₹3.25) lakh loss (Q2 FY27) vs ₹4.60 lakh profit (Q2 FY26)
  • Basic & Diluted EPS: (₹0.08) (Q2 FY27) vs ₹0.12 (Q2 FY26)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue: ₹629.24 lakh (H1 FY27) vs ₹541.99 lakh (H1 FY26)
  • Profit Before Tax: ₹16.18 lakh (H1 FY27) vs ₹21.15 lakh (H1 FY26)
  • Net Profit: ₹12.81 lakh (H1 FY27) vs ₹16.90 lakh (H1 FY26)
  • Basic & Diluted EPS: ₹0.32 (H1 FY27) vs ₹0.43 (H1 FY26)

Comparative Annual Reference (FY26 Audited)

  • Revenue: ₹1,314.92 lakh
  • Profit Before Tax: ₹72.04 lakh
  • Net Profit: ₹52.41 lakh
  • Basic & Diluted EPS: ₹1.32

Revenue Breakdown

  • Revenue from Operations: ₹261.93 lakh (Q2 FY27), ₹357.83 lakh (Q1 FY27), ₹243.48 lakh (Q2 FY26)
  • Other Operating Income: ₹3.16 lakh (Q2 FY27), ₹6.32 lakh (Q1 FY27), ₹3.45 lakh (Q2 FY26)

Expense Analysis (Q2 FY27)

  • Cost of Material Consumed: ₹4.01 lakh
  • Employee Benefit Expenses: ₹25.72 lakh
  • Fuel/Power/Light: ₹16.46 lakh
  • Repairs, Maintenance & Renovation: ₹3.89 lakh
  • Finance Cost: ₹6.46 lakh
  • Depreciation & Amortization: ₹10.87 lakh
  • Management & Catering Service: ₹141.23 lakh
  • Other Expenditure: ₹62.12 lakh
  • Total Expenses: ₹270.76 lakh

Tax Expense

  • Current Tax: (₹2.31) lakh (Q2 FY27), ₹5.24 lakh (Q1 FY27)
  • Deferred Tax: (₹0.11) lakh (Q2 FY27), ₹0.55 lakh (Q1 FY27), ₹0.43 lakh (Q2 FY26)

Segment Information (Hoteliering Business Only)

  • Segment Revenue: ₹265.09 lakh (Q2 FY27), ₹364.15 lakh (Q1 FY27), ₹246.93 lakh (Q2 FY26)
  • Segment Results (PBT before interest and unallocable overheads): ₹0.79 lakh (Q2 FY27), ₹27.73 lakh (Q1 FY27), ₹12.71 lakh (Q2 FY26)
  • Capital Employed: ₹1,602.36 lakh (30 Sep 2026), ₹1,602.70 lakh (30 Jun 2026), ₹1,545.91 lakh (30 Sep 2025)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹2,860.88 lakh (vs ₹2,815.24 lakh as at March 31, 2026)
  • Property, Plant and Equipment: ₹2,594.65 lakh
  • Cash and Cash Equivalents: ₹77.37 lakh
  • Trade Receivables: ₹90.98 lakh
  • Total Equity: ₹1,990.83 lakh
  • Borrowings (Non-current): ₹57.59 lakh
  • Borrowings (Current): ₹167.60 lakh
  • Total Liabilities: ₹870.05 lakh

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

  • Cash from Operating Activities: ₹21.32 lakh
  • Cash used in Investing Activities: (₹64.08) lakh (primarily fixed deposits)
  • Cash from Financing Activities: ₹57.15 lakh (net borrowings of ₹63.76 lakh less interest paid)
  • Net Increase in Cash: ₹14.39 lakh

Corporate Action Update

The Board of Directors, in its meeting held on May 2, 2026, granted in-principle approval for voluntary delisting of equity shares from BSE Limited in accordance with SEBI (Delisting of Equity Shares) Regulations, 2021. This approval is subject to receipt of necessary approvals from shareholders, stock exchange(s), and other regulatory/statutory authorities.

Additional Information

  • Paid-up Equity Share Capital: ₹396.97 lakh (unchanged across all periods)
  • Face Value per Share: ₹10
  • CIN No.: L45200MH1985PLC035044