Silver Pearl Hospitality & Luxury Spaces Limited submitted its audited financial results for the second half and year ended March 31, 2026, in compliance with SEBI LODR Regulation 33(3). The board meeting was held on May 28, 2026, commencing at 16:15 hours and concluding at 17:30 hours.

Financial Performance (₹ in Lakhs)

Half Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹2.64
  • Other Income: ₹69.95
  • Total Income: ₹72.59
  • Total Expenses: ₹68.04
  • Profit before Tax: ₹4.55
  • Tax Expenses: ₹0.58
  • Profit for the Period: ₹3.97
  • Basic and Diluted EPS: ₹0.05

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹54.75
  • Other Income: ₹80.05
  • Total Income: ₹134.80
  • Total Expenses: ₹117.33
  • Profit before Tax: ₹17.47
  • Tax Expenses: ₹4.99
  • Profit for the Year: ₹12.48
  • Basic and Diluted EPS: ₹0.16

Comparative Figures (Year Ended March 31, 2025):

  • Revenue from Operations: ₹79.63
  • Other Income: ₹18.00
  • Total Income: ₹97.63
  • Total Expenses: ₹112.41
  • Loss before Tax: ₹(14.78)
  • Tax Expenses: ₹1.87
  • Loss for the Year: ₹(16.65)
  • Basic and Diluted EPS: ₹(0.21)

Key Financial Position (As at March 31, 2026)

  • Paid-up Equity Share Capital: ₹785.30 lakh (unchanged from previous year)
  • Other Equity: ₹568.24 lakh (compared to ₹555.76 lakh in previous year)
  • Total Assets: ₹1,368.80 lakh
  • Total Equity: ₹1,353.54 lakh
  • Total Liabilities: ₹15.26 lakh

Cash Flow Statement (Year Ended March 31, 2026)

  • Net Cash from Operating Activities: ₹(103.94) lakh
  • Net Cash from Investing Activities: ₹25.00 lakh
  • Net Cash from Financing Activities: ₹80.05 lakh
  • Net Increase in Cash & Cash Equivalents: ₹1.11 lakh
  • Closing Cash Balance: ₹6.56 lakh

Audit and Compliance

The statutory auditors, Choudhary Choudhary & Co. (Firm Reg. No. 002910C), issued an unmodified opinion on the financial results. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.

Important Notes

1. The results were reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on May 28, 2026.

2. The statement was prepared in accordance with Companies (Accounting Standards) Rules, 2015 and AS-25 (Interim Financial Reporting).

3. The company operates in a single business segment: "Hospitality sector which includes Hotel & Restaurant."

4. There was a decrease in revenue during H2 FY26 due to prolonged winter conditions in Rakchham and poor road conditions.

5. The financial results include balancing figures between audited full-year figures and published unaudited year-to-date figures.

Declaration

A declaration pursuant to Regulation 33(3)(d) of SEBI LODR Regulations, 2015 was submitted, confirming that the auditors' report on annual financial results is with unmodified opinion.