Board Meeting Details

The Board of Directors meeting was held on 2 November 2026, commencing at 11:45 AM and concluding at 1:30 PM.

Key Board Decisions

  • Approved unaudited Financial Results for quarter and six months ended 30 September 2026
  • Allotted 6,848 equity shares at ₹10 each to 7 employees pursuant to Employee Stock Option Scheme 2016
  • Granted 9,500 stock options to 2 employees of the Company

ESOP Details

Share Allotment:

  • 6,848 shares allotted at ₹10 per share
  • Shares rank pari-passu with existing shares
  • Total consideration: ₹68,480

Stock Option Grant:

  • 9,500 options granted at exercise price of ₹10 each
  • Options vest equally over 4 years
  • Exercise subject to performance criteria approved by Board
  • Convertible into equivalent number of equity shares of ₹10 each

Financial Results Summary (Amounts in ₹ Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

Income:

  • Revenue from operations: 11,657.02 (vs 8,015.29 in Q2 FY26; vs 24,262.84 in Q1 FY27)
  • Other income: 910.52 (vs 836.29 in Q2 FY26; vs 947.37 in Q1 FY27)
  • Total income: 12,567.54 (vs 8,851.58 in Q2 FY26; vs 25,210.21 in Q1 FY27)

Expenses:

  • Total expenses: 12,363.82 (vs 9,051.04 in Q2 FY26; vs 15,863.67 in Q1 FY27)
  • Employee benefits: 2,603.00 (vs 2,069.35 in Q2 FY26; vs 2,864.06 in Q1 FY27)
  • Depreciation: 2,772.62 (vs 1,772.89 in Q2 FY26; vs 2,838.64 in Q1 FY27)
  • Finance costs: 34.78 (vs 11.32 in Q2 FY26; vs 13.78 in Q1 FY27)

Profitability:

  • Profit before tax: 203.72 (vs loss of 199.46 in Q2 FY26; vs 9,346.54 in Q1 FY27)
  • Tax expense: Current tax credit of 101.36
  • Profit for period: 5.06 (vs loss of 174.66 in Q2 FY26; vs 7,279.66 in Q1 FY27)
  • Total comprehensive income: 7.43 (vs loss of 157.86 in Q2 FY26; vs 7,204.52 in Q1 FY27)

Earnings Per Share (₹):

  • Basic EPS: 0.01 (vs -0.27 in Q2 FY26; vs 11.48 in Q1 FY27)
  • Diluted EPS: 0.01 (vs -0.28 in Q2 FY26; vs 11.42 in Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

Income:

  • Revenue from operations: 35,919.86 (vs 24,839.66 in H1 FY26)
  • Other income: 1,857.89 (vs 1,918.08 in H1 FY26)
  • Total income: 37,777.75 (vs 26,757.74 in H1 FY26)

Profitability:

  • Profit before tax: 9,550.26 (vs 6,850.05 in H1 FY26)
  • Tax expense: 2,265.54 (vs 1,767.31 in H1 FY26)
  • Profit for period: 7,284.72 (vs 5,082.74 in H1 FY26)
  • Total comprehensive income: 7,211.95 (vs 5,074.30 in H1 FY26)

Earnings Per Share (₹):

  • Basic EPS: 11.48 (vs 8.02 in H1 FY26)
  • Diluted EPS: 11.43 (vs 7.98 in H1 FY26)

Segment-wise Performance (Amounts in ₹ Lakhs)

Q2 FY27 Segment Revenue:

  • Amusement parks and Resort: 8,446.91
  • Others: 3,210.11
  • Total operating revenue: 11,657.02

Q2 FY27 Segment Result:

  • Amusement parks and Resort: Loss of 714.05
  • Others: Profit of 1,465.30
  • Total segment result: 751.25

H1 FY27 Segment Revenue:

  • Amusement parks and Resort: 26,373.84
  • Others: 9,546.02
  • Total operating revenue: 35,919.86

H1 FY27 Segment Result:

  • Amusement parks and Resort: Profit of 5,900.45
  • Others: Profit of 4,881.89
  • Total segment result: 10,782.34

Capital Structure

  • Paid-up equity share capital (face value ₹10): 6,346.52 lakhs
  • Reserves and surplus: 1,79,542.90 lakhs (as of 30 Sep 2026)
  • Total equity: 1,85,889.42 lakhs

Balance Sheet Highlights (as of 30 Sep 2026)

Total Assets: 2,00,837.05 lakhs

  • Non-current assets: 1,42,735.98 lakhs
  • Current assets: 58,101.07 lakhs
  • Investments: 50,485.77 lakhs
  • Cash and cash equivalents: 1,600.69 lakhs

Total Liabilities: 14,947.63 lakhs

  • Non-current liabilities: 7,087.00 lakhs
  • Current liabilities: 7,860.63 lakhs

Cash Flow Statement (H1 FY27)

  • Net cash from operating activities: 12,007.99 lakhs
  • Net cash used in investing activities: 10,747.25 lakhs
  • Net cash used in financing activities: 1,339.56 lakhs
  • Net decrease in cash: 78.82 lakhs

Important Notes

1. Financial results prepared in accordance with Indian Accounting Standards (Ind AS) and SEBI Listing Regulations

2. Results reviewed by Audit Committee and approved by Board of Directors on 2 November 2026

3. Statutory auditors (Deloitte Haskins & Sells) issued unmodified review conclusion

4. New glamping pods "Isle" commenced operations from 9 May 2025

5. Fifth amusement park at Chennai commenced commercial operations from 2 December 2025

6. "Bangalore Resort" renamed to "Terrea" effective 14 April 2026

7. Exceptional item of ₹441.74 lakhs recognized in FY2026 due to impact of new labour codes implementation