Integrated Filing — IndAS



General information about company

Scrip Code 500314
NSE Symbol ORIENTHOT
MSEI Symbol NOTLISTED
ISIN INE750A01020
Name of company ORIENTAL 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 13-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Hoteliering
Start date and time of board meeting 13-01-2026   11:00:00
End date and time of board meeting 13-01-2026   12:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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? No
NA



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 13,863.00 35,523.00
Other income 193.00 759.00
Total income 14,056.00 36,282.00
2 Expenses
(a) Cost of materials consumed 1,370.00 3,556.00
(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 2,668.00 7,901.00
(e) Finance costs 352.00 1,086.00
(f) Depreciation, depletion and amortisation expense 866.00 2,565.00
(f) Other Expenses
1 Other Operating & General Expenses 5,683.00 14,844.00
Total other expenses 5,683.00 14,844.00
Total expenses 10,939.00 29,952.00
3 Total profit before exceptional items and tax 3,117.00 6,330.00
4 Exceptional items (80.00) (80.00)
5 Total profit before tax 3,037.00 6,250.00
6 Tax expense
7 Current tax 524.00 1,080.00
8 Deferred tax 490.00 1,010.00
9 Total tax expenses 1,014.00 2,090.00
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 2,023.00 4,160.00
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 2,023.00 4,160.00
17 Other comprehensive income net of taxes 125.00 (411.00)
18 Total Comprehensive Income for the period 2,148.00 3,749.00
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 1,786.00 1,786.00
Face value of equity share capital 1 1
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 1.13 2.33
Diluted earnings (loss) per share from continuing operations 0 0
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 1.13 2.33
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
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) Notes: 1.The standalone financial results of the company for the quarter and nine months ended December 31,2025 have been reviewed by the Audit Committee of the Board and subsequently approved by the Board of Directors at its meeting held on January 13, 2026. The results have been reviewed by the Statutory Auditors of the Company. 2. These standalone financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules (as amended) issued thereunder and the other accounting principles generally accepted in India. 3. Disclosure of segment wise information is not applicable as Hoteliering is the Company’s only business segment. 4.During the quarter, the Company invested Rs. 1549 lakhs by subscribing right issue in its wholly owned subsidiary OHL International (HK) Limited which in turn further invested in St James Court Hotel Ltd (UK). 5.On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed the incremental impact of these changes on the basis of the best information available and disclosed the same as Exceptional items. The incremental impact consisting of gratuity primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed 6. The standalone results for the quarter and nine months ended December 31, 2025 are available on the BSE Limited website (URL:www.bseindia.com), the National Stock Exchange of India Limited website (URL:www.nseindia.com) and on the Company’s website (URL:www.orientalhotels.co.in)



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 Change in fair value of equity instruments 153.00 (373.00)
2 Remeasurement of defined benefit obligation (8.00) (147.00)
Total Amount of items that will not be reclassified to profit and loss 145.00 (520.00)
2 Income tax relating to items that will not be reclassified to profit or loss 20.00 (109.00)
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
5 Total Other comprehensive income 125.00 (411.00)