Integrated Filing — IndAS

General information about company

Scrip Code	531495
NSE Symbol	BLUECOAST
MSEI Symbol	NOTLISTED
ISIN	INE472B01011
Name of company	Blue Coast Hotels Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	10-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-11-2025
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Second 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	Unaudited
Segment Reporting	Single segment
Description of single segment	Hotel
Start date and time of board meeting	10-11-2025 13:00:00
End date and time of board meeting	10-11-2025 15:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(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	NA
(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.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(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?	Yes
Latest Date on which RPT policy is updated	18-01-2025
Indicate Company website link for updated RPT policy of the Company	www.bluecoast.in
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

Amount in (Lakhs)

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	01-07-2025	01-04-2025
B	Date of end of reporting period	30-09-2025	30-09-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
1	Income
	Revenue from operations	57.00	70.45
	Other income	0.35	(2.08)
	Total income	57.35	68.37
2	Expenses
(a)	Cost of materials consumed	0.00	0.00
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0.00	0.00
(d)	Employee benefit expense	18.61	37.84
(e)	Finance costs	43.13	85.29
(f)	Depreciation, depletion and amortisation expense	7.09	14.18
(f)	Other Expenses
1	Other Expenses	15.13	88.32
	Total other expenses	15.13	88.32
	Total expenses	83.96	225.63
3	Total profit before exceptional items and tax	(26.61)	(157.26)
4	Exceptional items	0.00	0.00
5	Total profit before tax	(26.61)	(157.26)
6	Tax expense
7	Current tax	0.00	0.00
8	Deferred tax	0.00	0.00
9	Total tax expenses	0.00	0.00
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	(26.61)	(157.26)
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	(26.61)	(157.26)
17	Other comprehensive income net of taxes	(25.70)	(27.11)
18	Total Comprehensive Income for the period	(52.31)	(184.37)
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	1,719.25	1,719.25
	Face value of equity share capital	10	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	-0.3	-1.11
	Diluted earnings (loss) per share from continuing operations	-0.27	-0.97
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-0.3	-1.11
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.27	-0.97
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 financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 10, 2025. Limited review has been carried out by the statutory auditors. 2 Pursuant to the handover of the Company’s only operating asset, the Company has incurred recurring losses, resulting in a negative net worth. The company is engaged in Hotel Business Segment. 3 During the financial year ended March 31, 2019, the Company handed over the possession of its sole operational asset, ‘Park Hyatt Goa Resort & Spa’, in compliance with the directions of the Hon’ble Supreme Court of India. This development has significantly affected the Company’s ability to continue as a going concern. Notwithstanding the aforesaid, the title to the aforementioned hotel property continues to vest with the Company. The Company has invoked its right of redemption and has accordingly filed a Redemption Petition before the Hon’ble High Court of Bombay at Goa. The said petition is currently pending adjudication. The final outcome of these proceedings may have a bearing on the purported sale of the hotel property located in Goa. 4 Pursuant to the examination report received from the National Stock Exchange of India (“NSE”), the Securities and Exchange Board of India (“SEBI”) had initiated an investigation into the Company’s financial affairs for alleged violations of the SEBI Act, 1992 and applicable regulations. Following the investigation, the Company along with its Whole Time Director and former CFO received a Show Cause Notice dated 04.03.2025 (”SCN”) under Rule 4(1) of the SEBI (Procedure for Holding Inquiry and Imposing Penalties) Rules, 1995 alleging certain violations of the SEBI LODR Regulations and Indian Accounting Standards, which is pending adjudication. Without prejudice to the rights and contentions of the Company to file its reply to the said SCN, the Company and its Whole Time Director have filed a Settlement Application dated 03.05.2025 with SEBI under the SEBI (Settlement Proceedings) Regulations, 2018, which is also under consideration. The settlement, if accepted, may involve payment of a settlement amount around Rs. 78.00 lakhs, as proposed and for the same provision has been made in the books during the quarter ended 30.06 2025 of Rs. 53.00 Lakhs, balance was already made in the quarter ended 31.03.2025 5 Upon being referred from the Hon’ble Supreme Court, the Company has filed an Objection Petition before the Ld. Recovery Officer, acting on behalf of the Hon’ble Justice R.M. Lodha (Retd.) Committee in the matter of PACL Ltd., re-asserting its rightful claim over the balance auction proceeds of the Goa Hotel Property to the extent of Rs. 8500.00 lakhs, along with accrued interest, being the surplus amount out of the total auction proceeds of Rs. 51544.01 lakhs from the auction of the “Hotel Park Hyatt Goa Resort & Spa” owned by the Company. The Company has contended that it is the legitimate beneficiary of the residual proceeds pertaining to the Goa Hotel Property, which are currently retained by IFCI Limited. The said proceedings are pending consideration before the Ld. Recovery Officer. 6 In the absence of profits, the Company is currently in default with respect to the payment of dividend on redeemable preference shares amounting to Rs. 485.09 lakhs, and the redemption amount of the 0.01% Redeemable Preference Shares, which stands at Rs. 551.89 lakhs due on 30.10.2025. 7 The Company's accumulated operational losses and negative net worth as on 30.09.2025 indicates that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. The management believes that the company's future business plans and expected financial support from its wholly owned Subsidiary Company, M/s Blue Coast Hospitality Limited, to the extent which may be required by the Company to meet its obligations in future, mitigates these uncertanities. Considering these factors, the financial statements for the quarter and half year ending 30.09.2025 have been prepared by the management on a going concern basis.

Textual Information(1)

1 The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 10, 2025. Limited review has been carried out by the statutory auditors. 2 Pursuant to the handover of the Company’s only operating asset, the Company has incurred recurring losses, resulting in a negative net worth. The company is engaged in Hotel Business Segment. 3 During the financial year ended March 31, 2019, the Company handed over the possession of its sole operational asset, ‘Park Hyatt Goa Resort & Spa’, in compliance with the directions of the Hon’ble Supreme Court of India. This development has significantly affected the Company’s ability to continue as a going concern. Notwithstanding the aforesaid, the title to the aforementioned hotel property continues to vest with the Company. The Company has invoked its right of redemption and has accordingly filed a Redemption Petition before the Hon’ble High Court of Bombay at Goa. The said petition is currently pending adjudication. The final outcome of these proceedings may have a bearing on the purported sale of the hotel property located in Goa. 4 Pursuant to the examination report received from the National Stock Exchange of India (“NSE”), the Securities and Exchange Board of India (“SEBI”) had initiated an investigation into the Company’s financial affairs for alleged violations of the SEBI Act, 1992 and applicable regulations. Following the investigation, the Company along with its Whole Time Director and former CFO received a Show Cause Notice dated 04.03.2025 (”SCN”) under Rule 4(1) of the SEBI (Procedure for Holding Inquiry and Imposing Penalties) Rules, 1995 alleging certain violations of the SEBI LODR Regulations and Indian Accounting Standards, which is pending adjudication. Without prejudice to the rights and contentions of the Company to file its reply to the said SCN, the Company and its Whole Time Director have filed a Settlement Application dated 03.05.2025 with SEBI under the SEBI (Settlement Proceedings) Regulations, 2018, which is also under consideration. The settlement, if accepted, may involve payment of a settlement amount around Rs. 78.00 lakhs, as proposed and for the same provision has been made in the books during the quarter ended 30.06 2025 of Rs. 53.00 Lakhs, balance was already made in the quarter ended 31.03.2025 5 Upon being referred from the Hon’ble Supreme Court, the Company has filed an Objection Petition before the Ld. Recovery Officer, acting on behalf of the Hon’ble Justice R.M. Lodha (Retd.) Committee in the matter of PACL Ltd., re-asserting its rightful claim over the balance auction proceeds of the Goa Hotel Property to the extent of Rs. 8500.00 lakhs, along with accrued interest, being the surplus amount out of the total auction proceeds of Rs. 51544.01 lakhs from the auction of the “Hotel Park Hyatt Goa Resort & Spa” owned by the Company. The Company has contended that it is the legitimate beneficiary of the residual proceeds pertaining to the Goa Hotel Property, which are currently retained by IFCI Limited. The said proceedings are pending consideration before the Ld. Recovery Officer. 6 In the absence of profits, the Company is currently in default with respect to the payment of dividend on redeemable preference shares amounting to Rs. 485.09 lakhs, and the redemption amount of the 0.01% Redeemable Preference Shares, which stands at Rs. 551.89 lakhs due on 30.10.2025. 7 The Company's accumulated operational losses and negative net worth as on 30.09.2025 indicates that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. The management believes that the company's future business plans and expected financial support from its wholly owned Subsidiary Company, M/s Blue Coast Hospitality Limited, to the extent which may be required by the Company to meet its obligations in future, mitigates these uncertanities. Considering these factors, the financial statements for the quarter and half year ending 30.09.2025 have been prepared by the management on a going concern basis.

Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	29.04
	Capital work-in-progress	0.00
	Investment property	0.00
	Goodwill	0.00
	Other intangible assets	60.32
	Intangible assets under development	0.00
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	0.00
	Non-current financial assets
	Non-current investments	7.01
	Trade receivables, non-current	0.00
	Loans, non-current	0.00
	Other non-current financial assets	185.78
	Total non-current financial assets	192.79
	Deferred tax assets (net)	0.00
	Other non-current assets	0.00
	Total non-current assets	282.15
2	Current assets
	Inventories	0.00
	Current financial asset
	Current investments	194.23
	Trade receivables, current	16.85
	Cash and cash equivalents	16.55
	Bank balance other than cash and cash equivalents	0.00
	Loans, current	0.00
	Other current financial assets	0.00
	Total current financial assets	227.63
	Current tax assets (net)	0.00
	Other current assets	17.66
	Total current assets	245.29
3	Non-current assets classified as held for sale	0.00
4	Regulatory deferral account debit balances and related deferred tax Assets	0.00
	Total assets	527.44
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1,967.96
	Other equity	(3,813.38)
	Total equity attributable to owners of parent	(1,845.42)
	Non controlling interest
	Total equity	(1,845.42)
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1,155.51
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	0.00
	Other non-current financial liabilities	43.66
	Total non-current financial liabilities	1,199.17
	Provisions, non-current	0.00
	Deferred tax liabilities (net)	0.00
	Deferred government grants, Non-current	0.00
	Other non-current liabilities	0.00
	Total non-current liabilities	1,199.17
	Current liabilities
	Current financial liabilities
	Borrowings, current	551.89
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	30.61
	Total Trade payable	30.61
	Other current financial liabilities	508.48
	Total current financial liabilities	1,090.98
	Other current liabilities	4.71
	Provisions, current	78.00
	Current tax liabilities (Net)	0.00
	Deferred government grants, Current	0.00
	Total current liabilities	1,173.69
3	Liabilities directly associated with assets in disposal group classified as held for sale	0.00
4	Regulatory deferral account credit balances and related deferred tax liability	0.00
	Total liabilities	2,372.86
	Total equity and liabilites	527.44
	Disclosure of notes on assets and liabilities

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income

Amount in (Lakhs)

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	01-07-2025	01-04-2025
B	Date of end of reporting period	30-09-2025	30-09-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Unrealised gain on investment	-2570000	-2711000
	Total Amount of items that will not be reclassified to profit and loss	(25.70)	(27.11)
2	Income tax relating to items that will not be reclassified to profit or loss	0.00	0.00
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	0.00	0.00
5	Total Other comprehensive income	(25.70)	(27.11)

Cash flow statement, indirect

Amount in (Lakhs)

Particulars			Year ended (dd-mm-yyyy)
A	Date of start of reporting period		01-04-2025
B	Date of end of reporting period		30-09-2025
C	Whether results are audited or unaudited		Unaudited
D	Nature of report standalone or consolidated		Standalone
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax		(157.26)
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs		85.29
	Adjustments for decrease (increase) in inventories		0.00
	Adjustments for decrease (increase) in trade receivables, current		(16.85)
	Adjustments for decrease (increase) in trade receivables, non-current		0.00
	Adjustments for decrease (increase) in other current assets		21.24
	Adjustments for decrease (increase) in other non-current assets		0.00
	Adjustments for other financial assets, non-current		0.00
	Adjustments for other financial assets, current		0.00
	Adjustments for other bank balances		0.00
	Adjustments for increase (decrease) in trade payables, current		0.00
	Adjustments for increase (decrease) in trade payables, non-current		0.00
	Adjustments for increase (decrease) in other current liabilities		53.98
	Adjustments for increase (decrease) in other non-current liabilities		0.00
	Adjustments for depreciation and amortisation expense		14.18
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss		0.00
	Adjustments for provisions, current		0.00
	Adjustments for provisions, non-current		0.00
	Adjustments for other financial liabilities, current		0.00
	Adjustments for other financial liabilities, non-current		0.00
	Adjustments for unrealised foreign exchange losses gains		0.00
	Adjustments for dividend income		0.00
	Adjustments for interest income		0.00
	Adjustments for share-based payments		0.00
	Adjustments for fair value losses (gains)		(27.11)
	Adjustments for undistributed profits of associates		0.00
	Other adjustments for which cash effects are investing or financing cash flow		0.00
	Other adjustments to reconcile profit (loss)		0.00
	Other adjustments for non-cash items		0.00
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships		0.00
	Total adjustments for reconcile profit (loss)		130.73
	Net cash flows from (used in) operations		(26.53)
	Dividends received		0.00
	Interest paid		0.00
	Interest received		0.00
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		0.00
	Net cash flows from (used in) operating activities		(26.53)
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses		0.00
	Cash flows used in obtaining control of subsidiaries or other businesses		0.00
	Other cash receipts from sales of equity or debt instruments of other entities		0.00
	Other cash payments to acquire equity or debt instruments of other entities		0.00
	Other cash receipts from sales of interests in joint ventures		0.00
	Other cash payments to acquire interests in joint ventures		0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships		0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships		0.00
	Proceeds from sales of property, plant and equipment		0.00
	Purchase of property, plant and equipment		0.45
	Proceeds from sales of investment property		13.89
	Purchase of investment property		0.00
	Proceeds from sales of intangible assets		0.00
	Purchase of intangible assets		0.00
	Proceeds from sales of intangible assets under development		0.00
	Purchase of intangible assets under development		0.00
	Proceeds from sales of goodwill		0.00
	Purchase of goodwill		0.00
	Proceeds from biological assets other than bearer plants		0.00
	Purchase of biological assets other than bearer plants		0.00
	Proceeds from government grants		0.00
	Proceeds from sales of other long-term assets		0.00
	Purchase of other long-term assets		0.20
	Cash advances and loans made to other parties		0.00
	Cash receipts from repayment of advances and loans made to other parties		0.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts		0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts		0.00
	Dividends received		0.00
	Interest received		0.00
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		0.00
	Net cash flows from (used in) investing activities	13.24
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries		0.00
	Payments from changes in ownership interests in subsidiaries		0.00
	Proceeds from issuing shares		0.00
	Proceeds from issuing other equity instruments		0.00
	Payments to acquire or redeem entity's shares		0.00
	Payments of other equity instruments		0.00
	Proceeds from exercise of stock options		0.00
	Proceeds from issuing debentures notes bonds etc		0.00
	Proceeds from borrowings		0.00
	Repayments of borrowings		0.00
	Payments of lease liabilities		0.00
	Dividends paid		0.00
	Interest paid		85.29
	Income taxes paid (refund)		0.00
	Other inflows (outflows) of cash		104.66
	Net cash flows from (used in) financing activities		19.37
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes		6.08
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents		0.00
	Net increase (decrease) in cash and cash equivalents		6.08
	Cash and cash equivalents cash flow statement at beginning of period		10.47
	Cash and cash equivalents cash flow statement at end of period		16.55

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Nature (loan/ advance/ intercorporate deposit/ investment )	Notes
Sr No.													Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
	Details of the party (listed entity/subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction	In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments		Details of the loans, inter-corporate deposits, advances or investments	Notes
1	BLUE COAST HOTELS LIMITED	BLUE COAST HOSPITALITY LIMITED	WHOLLY OWNED SUBSIDIARY	Advance		100.00	Value not exceed of limit Rs. 100 Lakh per transaction	0.34	0.00	0.00
2	BLUE COAST HOTELS LIMITED	GOLDEN JOY HOTEL PRIVATE LIMITED	WHOLLY OWNED SUBSIDIARY	Advance		100.00	Value not exceed of limit Rs. 100 Lakh per transaction	0.08	0.00	0.00
Total value of transaction during the reporting period										0.42

Format for Disclosing Outstanding Default on Loans and Debt Securities

Amount in (Lakhs)

2.	Unlisted debt securities i.e. NCDs and NCRPS
Sr. No.	Particulars	Amount	Remarks
1.	Loans / revolving facilities like cash credit from banks / financial institutions
A	Total amount outstanding as on date	0.00
B	Of the total amount outstanding, amount of default as on date	0.00
A	Total amount outstanding as on date	1,036.98	Including dividend of Rs. 4.85 cr.
B	Of the total amount outstanding, amount of default as on date	621.98	Including dividend of Rs. 4.85 cr.
3.	Total financial indebtedness of the listed entity including short-term and long-term debt	3,456.89	*Note In term of Section 48 and 55 of the Companies Act, 2013 shareholders of the Company through postal ballot result dated 20.09.2017 passed a resolution wherein they have extended tenure of redemption of 10% 41,50,000 Redeemable Cumulative Preference Shares (NCRPS) by a further period of 15 years subject to redemption of 10% every year from 21st year onwards i.e. with effect from 30th October, 2023 till 30th October, 2032. Pursuant to approval of Board of Directors, Shareholders and with the consent of Redeemable Preference Shareholders (RPS), the following variations in the rights of the existing Redeemable Preference Shares were made:- a) On 28th September, 2024, the coupon rate on all outstanding RPS was reduced from 10% per annum to 0.01% per annum. b) On November 14, 2024, conversion of 6,93,110, 0.01% RPS of Rs. 100 each (out of 20% defaulted of the 41,50,000 RPS, amounting Rs. 8.30 crore) into 0.01% Compulsorily Convertible Preference Shares (CCPS) of Rs. 100 each. Subsequently, at the same Board Meeting, the Board approved the conversion of 1,89,200 CCPS (out of the 6,93,110 CCPS) into 18,92,000 Equity Shares of Rs. 10 each, at a conversion ratio of 1 CCPS of Rs. 100 each for 10 Equity Shares of Rs. 10 each. c) Further, on 16th May, 2025, 2,55,200 CCPS of Rs. 100/- has been converted into 25,52,000 equity shares of Rs. 10 each. The remaining balance of 2,48,710 CCPS of Rs. 100/- shall be converted within the prescribed time.