Standalone Financial Performance (Half Year Ended September 30, 2026)

  • Revenue from Operations: ₹1,961.81 lakhs (compared to ₹2,868.26 lakhs in H1 FY26 and ₹4,170.55 lakhs in FY26)
  • Other Income: ₹136.83 lakhs (compared to ₹124.90 lakhs in H1 FY26)
  • Total Income: ₹2,098.64 lakhs (compared to ₹2,993.15 lakhs in H1 FY26)
  • Profit Before Tax: ₹876.60 lakhs (compared to ₹1,976.48 lakhs in H1 FY26)
  • Tax Expense: ₹248.84 lakhs (Current Tax: ₹151.21 lakhs, Deferred Tax: ₹97.63 lakhs)
  • Profit After Tax: ₹627.76 lakhs (compared to ₹1,445.19 lakhs in H1 FY26)
  • Earnings Per Share (Basic): ₹3.04 (not annualized, compared to ₹9.57 in H1 FY26)
  • Earnings Per Share (Diluted): ₹3.04 (not annualized, compared to ₹8.81 in H1 FY26)

Consolidated Financial Performance (Half Year Ended September 30, 2026)

  • Revenue from Operations: ₹2,146.02 lakhs (compared to ₹3,046.36 lakhs in H1 FY26)
  • Other Income: ₹64.40 lakhs (compared to ₹82.85 lakhs in H1 FY26)
  • Total Income: ₹2,210.42 lakhs (compared to ₹3,129.22 lakhs in H1 FY26)
  • Profit Before Tax: ₹846.55 lakhs (compared to ₹2,055.97 lakhs in H1 FY26)
  • Tax Expense: ₹241.69 lakhs (Current Tax: ₹151.21 lakhs, Deferred Tax: ₹90.48 lakhs)
  • Profit After Tax: ₹604.86 lakhs (Attributable to Owners: ₹608.05 lakhs, Minority Interest: -₹3.19 lakhs)
  • Earnings Per Share (Basic): ₹2.94 (not annualized, compared to ₹9.90 in H1 FY26)
  • Earnings Per Share (Diluted): ₹2.94 (not annualized, compared to ₹9.11 in H1 FY26)

Capital Structure Changes

  • Paid-up Equity Share Capital: Increased to ₹2,267.67 lakhs (from ₹1,647.87 lakhs as of March 31, 2026)
  • The company completed its Initial Public Offering (SME IPO) of 61,98,000 equity shares with face value of ₹10 each at an issue price of ₹133 per equity share, comprising entirely of a fresh issue
  • Equity shares were listed on the BSE SME Platform on July 31, 2026
  • Reserves & Surplus (Standalone): ₹12,690.40 lakhs (excluding revaluation reserve, compared to ₹5,659.63 lakhs as of March 31, 2026)

Balance Sheet Position (Standalone as of September 30, 2026)

  • Total Assets: ₹26,816.82 lakhs (compared to ₹21,333.61 lakhs as of March 31, 2026)
  • Share Capital: ₹2,267.67 lakhs (compared to ₹1,647.87 lakhs)
  • Reserves and Surplus: ₹18,652.36 lakhs (compared to ₹11,683.35 lakhs)
  • Long-term Borrowings: ₹3,575.87 lakhs (compared to ₹5,210.02 lakhs)
  • Cash and Bank Balances: ₹2,384.11 lakhs (compared to ₹13.50 lakhs)
  • Property, Plant and Equipment: ₹18,653.17 lakhs (compared to ₹14,392.07 lakhs)
  • Capital Work-in-progress: ₹3,200.88 lakhs (compared to ₹4,441.86 lakhs)

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

  • Net Cash from Operating Activities: ₹701.69 lakhs
  • Net Cash Used in Investing Activities: ₹-3,083.49 lakhs (primarily purchase of property, plant and equipment: ₹-3,246.64 lakhs)
  • Net Cash from Financing Activities: ₹4,735.40 lakhs (primarily proceeds from issue of equity shares: ₹6,961.05 lakhs)
  • Net Increase in Cash and Cash Equivalents: ₹2,353.61 lakhs

Additional Information

  • The company operates in a single business segment: amusement parks, resorts and related services
  • Geographical segment: India only
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors
  • Statutory Auditors (Krishnamoorthy & Krishnamoorthy) carried out a limited review and issued an unqualified review report
  • The company is exempt from adopting Ind AS as it is listed on the SME Exchange
  • Figures for previous periods have been regrouped/rearranged/reclassified where necessary