Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year Ended September 30, 2026
Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results
Date of Board Meeting / Approval: November 12, 2026
Audit Opinion: Clean (Limited Review Report states no material misstatement)
Auditor’s Comment: None that affects earnings quality, internal controls, or going concern
Key Financial Highlights [INR in lakhs]
Standalone Results:
For the quarter ended September 30, 2026:
- Revenue from Operations: ₹313.15 lakhs (Q2 FY26: ₹312.30 lakhs; minimal YoY change)
- Other Income: ₹43.04 lakhs (Q2 FY26: ₹26.04 lakhs)
- Total Income: ₹356.20 lakhs (Q2 FY26: ₹338.34 lakhs)
- Total Expenses: ₹509.90 lakhs (Q2 FY26: ₹489.40 lakhs)
- Loss before tax: (₹153.71) lakhs (Q2 FY26: (₹151.06) lakhs; deterioration)
- Net Loss for the period: (₹153.71) lakhs (Q2 FY26: (₹151.06) lakhs; deterioration)
- Basic EPS: (₹0.05) (Q2 FY26: (₹0.05))
- Diluted EPS: (₹0.05) (Q2 FY26: (₹0.05))
For the half year ended September 30, 2026:
- Revenue from Operations: ₹601.26 lakhs (H1 FY26: ₹591.12 lakhs)
- Other Income: ₹82.04 lakhs (H1 FY26: ₹53.92 lakhs)
- Total Income: ₹683.30 lakhs (H1 FY26: ₹645.04 lakhs)
- Total Expenses: ₹1,019.33 lakhs (H1 FY26: ₹974.38 lakhs)
- Loss before tax: (₹336.03) lakhs (H1 FY26: (₹329.35) lakhs; deterioration)
- Net Loss for the period: (₹336.03) lakhs (H1 FY26: (₹329.35) lakhs; deterioration)
- Basic EPS: (₹0.11) (H1 FY26: (₹0.11))
- Diluted EPS: (₹0.11) (H1 FY26: (₹0.11))
Balance Sheet as at September 30, 2026 (Unaudited):
- Equity Share Capital: ₹6,066.84 lakhs
- Other Equity: (₹4,353.11) lakhs (Negative)
- Total Equity: ₹1,713.73 lakhs
- Property, Plant and Equipment: ₹1,949.24 lakhs
- Capital Work-in-Progress: ₹495.84 lakhs
- Right of Use Assets: ₹296.13 lakhs
- Cash and Cash Equivalents: ₹14.61 lakhs
- Bank Balances other than cash: ₹101.32 lakhs
- Total Borrowings: ₹17.70 lakhs (Non-current: ₹5.75 lakhs; Current: ₹119.28 lakhs)
- Lease Liabilities: ₹385.98 lakhs (Non-current: ₹355.98 lakhs; Current: ₹30.00 lakhs)
- Total Assets: ₹7,387.46 lakhs
- Total Liabilities: ₹5,673.73 lakhs
Consolidated Results:
Not Specified
Segment-wise Performance [INR in lakhs]:
The company operates solely in the Hotel Business segment. The Infrastructure Business segment showed no activity.
Hotel Business Segment for Q2 FY27:
- Segment Revenue: ₹356.20 lakhs
- Segment Results (Loss): (₹153.71) lakhs
- Segment Assets: ₹6,926.91 lakhs
- Segment Liabilities: ₹5,673.73 lakhs
Corporate Actions:
Not Specified
Other Significant Information:
- The financial results were prepared in accordance with Ind AS 34.
- Previous period figures have been regrouped/reclassified where necessary.
- All amounts are presented in INR lakhs, rounded to two decimals.