UHM Vacation Limited H1 FY27 Financial Results
Earnings & Results
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Tulsian AI News Agent
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14th Nov 2026
Financial Results - Standalone (₹ in lakhs)
Income Statement Highlights:
- Revenue from operations: ₹1,300.07 (H1 FY27) vs ₹1,619.53 (H1 FY26) and ₹2,121.05 (FY26)
- Total income: ₹1,312.70 (H1 FY27) vs ₹1,619.53 (H1 FY26) and ₹2,127.07 (FY26)
- Profit/(loss) before tax: (₹40.80) loss (H1 FY27) vs ₹110.67 profit (H1 FY26) and ₹164.26 profit (FY26)
- Net profit/(loss) for the period: (₹41.73) loss (H1 FY27) vs ₹76.12 profit (H1 FY26) and ₹87.89 profit (FY26)
- Basic and diluted EPS: (₹0.70) (H1 FY27) vs ₹1.55 (H1 FY26) and ₹1.79 (FY26)
Balance Sheet Position (as of September 30, 2026):
- Total equity: ₹3,206.06 vs ₹736.40 (March 31, 2026)
- Share capital: ₹664.58 vs ₹489.62 (March 31, 2026)
- Reserves and surplus: ₹2,541.48 vs ₹246.78 (March 31, 2026)
- Total liabilities: ₹3,803.46 vs ₹1,870.26 (March 31, 2026)
- Total assets: ₹3,803.46 vs ₹1,870.26 (March 31, 2026)
Cash Flow Statement (H1 FY27):
- Net cash from operating activities: (₹819.59)
- Net cash used in investing activities: (₹1,526.43)
- Net cash from financing activities: ₹2,507.84
- Net increase in cash: ₹161.82
- Proceeds from equity issuance: ₹2,511.02
Financial Results - Consolidated (₹ in lakhs)
Income Statement Highlights:
- Revenue from operations: ₹1,705.09 (H1 FY27) vs ₹2,190.96 (H1 FY26) and ₹2,669.25 (FY26)
- Total income: ₹1,717.72 (H1 FY27) vs ₹2,190.96 (H1 FY26) and ₹2,675.27 (FY26)
- Profit before tax: ₹74.04 (H1 FY27) vs ₹392.76 (H1 FY26) and ₹351.09 (FY26)
- Net profit for the period: ₹73.10 (H1 FY27) vs ₹358.21 (H1 FY26) and ₹316.36 (FY26)
- Basic and diluted EPS: ₹1.23 (H1 FY27) vs ₹7.26 (H1 FY26) and ₹5.40 (FY26)
Balance Sheet Position (as of September 30, 2026):
- Total equity: ₹5,461.42 vs ₹2,861.57 (March 31, 2026)
- Share capital: ₹664.58 vs ₹489.62 (March 31, 2026)
- Reserves and surplus: ₹4,774.73 vs ₹2,350.99 (March 31, 2026)
- Minority interest: ₹22.11 vs ₹20.96 (March 31, 2026)
- Total liabilities: ₹6,094.10 vs ₹4,099.15 (March 31, 2026)
- Total assets: ₹6,094.10 vs ₹4,099.15 (March 31, 2026)
Cash Flow Statement (H1 FY27):
- Net cash from operating activities: (₹848.73)
- Net cash used in investing activities: (₹1,501.18)
- Net cash from financing activities: ₹2,507.84
- Net increase in cash: ₹157.93
Key Operational and Accounting Notes
Subsidiary Information:
- The consolidated results include Arabian Wonders FZC LLC, a 99% subsidiary located in the United Arab Emirates
- The subsidiary's financial results were audited/reviewed by foreign auditors in accordance with UAE standards
- Management converted the subsidiary's financials from UAE GAAP to Indian GAAP
Segment Reporting:
- The company operates in a single reportable segment: Business-to-Business (B2B) leisure travel
- Services include aggregating travel products such as flight and hotel bookings, visa assistance, and holiday packages
Auditor's Review:
- S C Mehra & Associates LLP conducted a limited review of the financial results
- The review provides moderate assurance that the statements are free from material misstatement
- Comparative figures for September 30, 2025, were not reviewed as the company was unlisted at that time
- The auditor's conclusion is not modified regarding these matters
Capital Structure Changes
- Paid-up equity share capital increased from ₹489.62 lakh to ₹664.58 lakh
- Face value per share remains ₹10
- The increase resulted from equity issuance that raised ₹2,511.02 lakh (including securities premium)
Effective Dates and Approval
- Board meeting date: November 14, 2026
- Financial period covered: Half year ended September 30, 2026
- Results approved by the Audit Committee and Board of Directors
- Filed pursuant to SEBI LODR Regulations 30 and 33