Board Meeting Details

The Board of Directors meeting was held on Friday, May 22, 2026, from 04:00 PM to 05:00 PM. The meeting was based on the recommendation of the audit committee.

Key Decisions Approved

1. Approved the Audited Standalone Financial Results for the Half-year and Year ended March 31, 2026, together with Statement of Assets & Liabilities and Cash Flow Statement and Auditors Report thereon.

2. Appointment of M/s. KKMK & Associates, Chartered Accountants as the Internal Auditor of the Company for the F.Y. 2026-27 and 2027-28.

Financial Results Overview (Standalone)

Revenue Performance

  • Year ended March 31, 2026: Total Revenue of ₹325.00 lakhs (Revenue from operations: ₹266.99 lakhs + Other Income: ₹58.01 lakhs)
  • Year ended March 31, 2025: Total Revenue of ₹206.38 lakhs (Revenue from operations: ₹145.83 lakhs + Other Income: ₹60.55 lakhs)
  • Half year ended March 31, 2026: Total Revenue of ₹198.35 lakhs (Revenue from operations: ₹170.51 lakhs + Other Income: ₹27.84 lakhs)
  • Half year ended March 31, 2025: Total Revenue of ₹112.17 lakhs (Revenue from operations: ₹78.98 lakhs + Other Income: ₹33.19 lakhs)

Profitability Metrics

  • Net Profit for Year ended March 31, 2026: ₹9.97 lakhs (compared to ₹45.13 lakhs in previous year)
  • Net Profit for Half year ended March 31, 2026: ₹4.73 lakhs (compared to ₹7.64 lakhs in same period previous year)
  • Profit before tax for Year ended March 31, 2026: ₹16.41 lakhs (compared to ₹61.09 lakhs in previous year)
  • Earnings Per Share (Basic) for Year ended March 31, 2026: ₹0.14 (compared to ₹0.63 in previous year)

Expense Breakdown (Year ended March 31, 2026)

  • Purchases: ₹66.69 lakhs
  • Employee Benefit Expenses: ₹65.21 lakhs
  • Finance Costs: ₹27.64 lakhs
  • Depreciation and Amortization: ₹28.07 lakhs
  • Other Expenses: ₹122.48 lakhs
  • Total Expenses: ₹308.59 lakhs

Tax Expenses (Year ended March 31, 2026)

  • Current Year: Not quantified in disclosure
  • Short Excess Provision of tax: (₹0.42) lakhs
  • Deferred Tax: ₹6.86 lakhs
  • Total Tax Expenses: ₹6.44 lakhs

Capital Structure

  • Paid up equity share capital: ₹721.90 lakhs (unchanged from previous year)
  • Reserves excluding Revaluation Reserves: ₹835.57 lakhs (compared to ₹790.44 lakhs in previous year)

Cash Flow Statement (Year ended March 31, 2026)

  • Net cash flow from operating activities: ₹122.23 lakhs
  • Net cash flow from investing activities: (₹562.39) lakhs (primarily due to purchase of property, plant & equipment: ₹504.38 lakhs)
  • Net cash flow from financing activities: (₹119.99) lakhs (repayment of borrowings: ₹92.37 lakhs + interest paid: ₹27.64 lakhs)
  • Net cash flow during the period: (₹560.16) lakhs
  • Closing cash and cash equivalents: ₹374.35 lakhs (compared to opening balance of ₹934.51 lakhs)

Internal Auditor Appointment

  • Firm: M/s. KKMK & Associates, Chartered Accountants
  • Firm Registration Number: 016971S
  • Location: Mumbai-based firm
  • Term: For financial years 2026-27 and 2027-28
  • Date of Appointment: May 22, 2026
  • Reason: To comply with provisions of Section 138 of the Companies Act 2013

Additional Information

  • Business segment: Single segment namely Hospitality Services and related activities
  • Previous period figures have been re-grouped/reclassified wherever necessary
  • Results reviewed by audit committee and approved by Board of Directors on May 22, 2026
  • Results disseminated on company website: https://www.roopshriresorts.co.in/Investor.html