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