Financial Results Highlights (Half Year Ended September 30, 2026)

  • Revenue from Operations: Rs 535.21 lakh (Unaudited)
  • Other Income: Rs 9.83 lakh (Unaudited)
  • Total Income: Rs 545.04 lakh (Unaudited)
  • Total Expenses: Rs 362.39 lakh (Unaudited)
  • Profit Before Tax (PBT): Rs 182.65 lakh (Unaudited)
  • Total Tax Expense: Rs 51.07 lakh (Unaudited)
  • Net Profit for the Period: Rs 131.58 lakh (Unaudited)
  • Paid-up Equity Share Capital: 1,29,99,600 shares of Rs 10/- each
  • Earnings Per Share (EPS): Basic and Diluted EPS of Rs 1.01 (Not Annualized)

Comparative Financials

  • Revenue from Operations (H1 FY26): Rs 387.98 lakh (Unaudited)
  • Net Profit (H1 FY26): Rs 96.77 lakh (Unaudited)
  • EPS (H1 FY26): Rs 0.88 (Not Annualized)
  • Full Year FY26 Audited Figures: Revenue Rs 892.98 lakh, Net Profit Rs 219.86 lakh, EPS Rs 1.84 (Annualized)

Statement of Assets and Liabilities (As at September 30, 2026)

  • Total Equity and Liabilities: Rs 7,165.41 lakh (Unaudited)
  • Shareholders' Funds: Rs 5,784.50 lakh, comprising Equity Capital of Rs 1,299.96 lakh and Reserves & Surplus of Rs 4,484.54 lakh (Unaudited)
  • Non-Current Liabilities: Rs 894.46 lakh, primarily Long-Term Borrowings of Rs 789.68 lakh (Unaudited)
  • Current Liabilities: Rs 486.45 lakh, including Short-Term Borrowings of Rs 335.97 lakh (Unaudited)
  • Non-Current Assets: Rs 6,466.22 lakh, primarily Property, Plant and Equipment of Rs 3,893.95 lakh and Capital Work in Progress of Rs 2,172.57 lakh (Unaudited)
  • Current Assets: Rs 699.19 lakh, including Cash and Cash Equivalents of Rs 57.61 lakh (Unaudited)

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

  • Net Cash from Operating Activities: Rs 313.03 lakh (Unaudited)
  • Net Cash Used in Investing Activities: (Rs 226.98) lakh, primarily for the purchase of property, plant & equipment (net) (Unaudited)
  • Net Cash Used in Financing Activities: (Rs 117.58) lakh, from net repayment of borrowings and finance costs (Unaudited)
  • Net Decrease in Cash: (Rs 31.53) lakh (Unaudited)
  • Cash at End of Period: Rs 57.61 lakh (Unaudited)

Notes to the Financial Statements

1. The financial results were approved by the Board on October 31, 2026, and reviewed by the statutory auditors, Panchal S K & Associates (Firm Regn. No.: 145989W).

2. The statement includes results for the half year ended March 31, 2026, as a balancing figure between audited FY26 and unaudited H1 FY25 results.

3. The statement is prepared in accordance with accounting standards under the Companies Act, 2013, and SEBI LODR Regulations, 2015.

4. The company is exempt from adopting Ind AS as its shares are listed on an SME exchange.

5. The company operates in a single reportable segment: Hospitality.

6. Previous period figures have been regrouped/reclassified for comparability.

7. The cash flow statement is prepared using the indirect method per AS-3.

Limited Review Report

The statutory auditors, Panchal S K & Associates, conducted a limited review of the financial results. Based on their review, nothing came to their attention that caused them to believe that the accompanying statement contains any material misstatement. The review was performed in accordance with Standard on Review Engagements (SRE) 2410 issued by the ICAI.