Integrated Filing — IndAS



General information about company
Scrip Code 533088
NSE Symbol MHRIL
MSEI Symbol NOTLISTED
ISIN INE998I01010
Name of company MAHINDRA HOLIDAYS & RESORTS INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 23-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jun-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 23-Jul-2025   10:10:00
End date and time of board meeting 23-Jul-2025   14:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 7014020000
Other income 387523000
Total income 7401543000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 1947440000
(e) Finance costs 387349000
(f) Depreciation, depletion and amortisation expense 956386000
(f) Other Expenses
1 Cost of vacation ownership weeks 452675000 452675000
2 Other expenses 3389414000 3389414000
Total other expenses 3842089000
Total expenses 7133264000
3 Total profit before exceptional items and tax 268279000
4 Exceptional items 0
5 Total profit before tax 268279000
6 Tax expense
7 Current tax 178303000
8 Deferred tax 12907000
9 Total tax expenses 191210000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 77069000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -5381000
16 Total profit (loss) for period 71688000
17 Other comprehensive income net of taxes 16007000
18 Total Comprehensive Income for the period 87695000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 78709000
Total profit or loss, attributable to non-controlling interests -7021000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 94716000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -7021000
21 Details of equity share capital
Paid-up equity share capital 2016418000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.39
Diluted earnings (loss) per share from continuing operations 0.39
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.39
Diluted earnings (loss) per share from continuing and discontinued operations 0.39
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 MHRIL 4146972000 4146972000
2 HCRO 3254571000 3254571000
Total Segment Revenue 7401543000
Less: Inter segment revenue
Revenue from operations 7401543000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 MHRIL 977645000 977645000
2 HCRO -380149000 -380149000
Total Profit before tax 597496000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income 334598000 334598000
Profit before tax 262898000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 MHRIL 81919977000 81919977000
2 HCRO 27916576000 27916576000
Total Segment Asset 109836553000 109836553000
Un-allocable Assets 19909000 19909000
Net Segment Asset 109856462000 109856462000
4 Segment Liabilities
Segment Liabilities
1 MHRIL 70369841000 70369841000
2 HCRO 23174878000 23174878000
Total Segment Liabilities 93544719000 93544719000
Un-allocable Liabilities 8327804000 8327804000
Net Segment Liabilities 101872523000 101872523000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit liabilities / (assets) -14396000 -14396000
2 Freehold land revaluation 0 0
Total Amount of items that will not be reclassified to profit and loss -14396000
2 Income tax relating to items that will not be reclassified to profit or loss -3623000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of foreign operations 225139000 225139000
2 Net Gain / (Loss) on Net investment hedge -201000000 -201000000
3 Debt instruments through other comprehensive income 3529000 3529000
Total Amount of items that will be reclassified to profit and loss 27668000
4 Income tax relating to items that will be reclassified to profit or loss 888000
5 Total Other comprehensive income 16007000