Roopshri Resorts Limited held its Board Meeting on November 13, 2026, which commenced at 03:00 PM and concluded at 04:30 PM. The Board approved the Unaudited Financial Results (Standalone) for the half year ended September 30, 2026, in compliance with Accounting Standards and SEBI Listing Obligations and Disclosure Requirements Regulations, 2015 (Regulation 33 read with Regulation 30).

Financial Performance Highlights (Standalone, in ₹ lakhs)

Revenue:

  • Total Revenue: ₹54.00 (H1 FY27) vs ₹198.35 (H1 FY26) vs ₹325.00 (FY26)
  • Revenue from operations: ₹48.12
  • Other Income: ₹5.88

Expenses:

  • Total Expenses: ₹154.32
  • Employee Benefit Expenses: ₹70.97
  • Finance Costs: ₹4.62
  • Depreciation and amortization: ₹23.34
  • Other Expenses: ₹52.29

Profit/Loss:

  • Loss from ordinary activities before exceptional items: ₹(100.32)
  • Exceptional Items: Not applicable
  • Loss from ordinary activities before tax: ₹(100.32)
  • Tax Expenses: ₹3.73
  • Net Loss from continuing operations: ₹(104.08)
  • No discontinuing operations

Earnings Per Share (in ₹):

  • Basic EPS: (₹1.49)
  • Diluted EPS: (₹1.49)

Capital Structure:

  • Paid-up equity share capital: ₹721.90 (face value ₹10 per share)
  • Reserves excluding Revaluation Reserves: ₹20.19 (as per previous accounting year audited balance sheet: ₹835.57)

Balance Sheet Position (as of September 30, 2026)

Equity and Liabilities:

  • Shareholder's Funds: ₹1,457.04
  • Share capital: ₹721.90
  • Reserves and Surplus: ₹735.14
  • Non-Current Liabilities: ₹16.89 (Deferred Tax Liabilities)
  • Current Liabilities: ₹347.00
  • Short Term Borrowings: ₹547.00
  • Trade Payables: ₹800.00
  • Other Current Liabilities: ₹8.00

Assets:

  • Non-Current Assets: ₹1,425.43
  • Property, Plant and Equipment: ₹874.56
  • Intangible Assets: ₹0.39
  • Other Non-Current Assets: ₹550.48
  • Current Assets: ₹69.97
  • Inventories: ₹245.00
  • Cash and Cash Equivalents: ₹38.35
  • Other Current Assets: ₹29.16

Cash Flow Statement (₹ lakhs)

Operating Activities:

  • Cash used in operating activities: ₹278.14

Investing Activities:

  • Net cash used: ₹(237.32)
  • Purchase of property, plant & equipment: ₹(243.20)
  • Interest income: ₹5.88

Financing Activities:

  • Net cash used: ₹(4.62)
  • Interest paid: ₹(4.62)

Net cash flow during period: ₹36.20

  • Opening cash balance: ₹2.15
  • Closing cash balance: ₹38.35

Additional Information

  • Business falls within a single segment: Hospitality (AS-17 disclosure requirements not applicable)
  • Previous period figures have been re-grouped/reclassified where necessary
  • Results reviewed by Audit Committee meeting held on November 13, 2026
  • Financial results disseminated on company website: https://www.roopshriresorts.co.in/Investor.html
  • Independent auditor V.N. Purohit & Co. issued review report confirming compliance with SEBI Listing Regulations