Integrated Filing — IndAS



General information about company
Scrip Code 531322
NSE Symbol HAVISHA
MSEI Symbol NOTLISTED
ISIN INE293B01029
Name of company SRI HAVISHA HOSPITALITY AND INFRASTRUCTURE 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 11-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Multi segment
Description of single segment
Start date and time of board meeting 11-Aug-2025   18:00:00
End date and time of board meeting 11-Aug-2025   20:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone
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 27882000
Other income 2788000
Total income 30670000
2 Expenses
(a) Cost of materials consumed 4667000
(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 14382000
(e) Finance costs 11794000
(f) Depreciation, depletion and amortisation expense 6054000
(f) Other Expenses
1 Other Expences 11601000 11601000
Total other expenses 11601000
Total expenses 48498000
3 Total profit before exceptional items and tax -17828000
4 Exceptional items 0
5 Total profit before tax -17828000
6 Tax expense
7 Current tax 0
8 Deferred tax 0
9 Total tax expenses 0
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 -17828000
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 0
16 Total profit (loss) for period -17828000
17 Other comprehensive income net of taxes -1000
18 Total Comprehensive Income for the period -17829000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 606864000
Face value of equity share capital 2
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 -0.06
Diluted earnings (loss) per share from continuing operations -0.06
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 -0.06
Diluted earnings (loss) per share from continuing and discontinued operations -0.06
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above results were reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at its meeting held on August 11, 2025. The financial results for the quarter ended June 30, 2025 have been considered under limited review by the Company's Statutory Auditors. The figures for the quarter ended 31 March 2025 are the balancing figures between audited figures for the year ended 31 March 2025 and the published unaudited year to date figures up to period ended 31 December 2024. n n2. These results have been prepared in accordance with the Companies Indian Accounting Standards Rules, 2015 Ind AS prescribed under Section 133 of the Companies Act, 2013 read with relevant, issued thereunder, and other recognised accounting practices and policies and in terms of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015 as amended Listing Regulations. n n3. The Company executed the lease agreement with Airports Authority of India AAI for renewal of the leasehold rights of the land for another 30 years from the year 2023. Interest Expense on lease liability has been provided as per Ind AS 116 and the Finance Cost for the quarter ended 30 June 2025 of Rs. 117.94 Lakhs includes Interest expense on lease liability of INR 107.97 lakhs which is notional. n n4. During the quarter ended 30 June 2025, the Company has made a payment of Rs.99.91 lakhs to Telangana State Power Distribution Company Ltd TGSPDCL under protest towards Cross Subsidy Surcharge CSS for availing electricity from third party power generators 25 to 30 years back despite having necessary approvals from the then State Electricity Board. When the Company along with other aggrieved Companies and Hotels challenged the above unilateral charge before the Hon'ble Telangana High Court, the Hon'ble Court while giving a Stay directed all the aggrieved Companies and Hotels to pay 50 percent of the amount equivalent to Rs 99.91 lakhs in our case. The Final order is yet to be passed by the Hon'ble Telangana High Court and the matter is currently sub-judice. Pending final adjudication, the said amount has been disclosed under Other Current Assets Deposits, and no provision has been made in the books. The management, based on legal opinion, believes that it has a strong case and the likelihood of liability crystallizing is remote. n n5. The previous period figures have been regrouped or reclassified wherever necessary.ttttt n6. The Company has a single business segment namely Hotel Business.ttttt n7. The Investors complaints position is Nil. n



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Hotel Business 30670000 30670000
2 Infrastructure Business 0 0
Total Segment Revenue 30670000
Less: Inter segment revenue 0 0
Revenue from operations 30670000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hotel Business -17829000 -17829000
2 Infrastructure Business 0 0
Total Profit before tax -17829000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -17829000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hotel Business 705393000 705393000
2 Infrastructure Business 43562000 43562000
Total Segment Asset 748955000 748955000
Un-allocable Assets 0 0
Net Segment Asset 748955000 748955000
4 Segment Liabilities
Segment Liabilities
1 Hotel Business 748955000 748955000
2 Infrastructure Business 0 0
Total Segment Liabilities 748955000 748955000
Un-allocable Liabilities 0 0
Net Segment Liabilities 748955000 748955000
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 1000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -1000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 P. Suryanarayana & Co. Yes 30-Nov-2025


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 78438000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 78438000