| Scrip Code | 523269 |
|---|---|
| NSE Symbol | ADVANIHOTR |
| MSEI Symbol | NA |
| ISIN | INE199C01026 |
| Name of company | Advani Hotels and Resorts (India) Limited |
| Type of company | SME |
| 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 | 23-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 19-01-2026 |
| 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 | Hotel |
| Start date and time of board meeting | 23-01-2026 13:00:00 |
| End date and time of board meeting | 23-01-2026 16:00:00 |
| 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? | Yes |
| 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 | 3,609.11 | 7,120.12 | |
| Other income | 82.45 | 267.70 | |
| Total income | 3,691.56 | 7,387.82 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 266.32 | 557.06 |
| (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 | 886.16 | 2,598.28 |
| (e) | Finance costs | 1.93 | 4.64 |
| (f) | Depreciation, depletion and amortisation expense | 76.59 | 226.48 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 981.66 | 2,315.38 |
| Total other expenses | 981.66 | 2,315.38 | |
| Total expenses | 2,212.66 | 5,701.84 | |
| 3 | Total profit before exceptional items and tax | 1,478.90 | 1,685.98 |
| 4 | Exceptional items | (71.56) | (71.56) |
| 5 | Total profit before tax | 1,407.34 | 1,614.42 |
| 6 | Tax expense | ||
| 7 | Current tax | 333.55 | 386.48 |
| 8 | Deferred tax | (4.06) | 12.69 |
| 9 | Total tax expenses | 329.49 | 399.17 |
| 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 | 1,077.85 | 1,215.25 |
| 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 | 1,077.85 | 1,215.25 |
| 17 | Other comprehensive income net of taxes | (2.04) | 7.52 |
| 18 | Total Comprehensive Income for the period | 1,075.81 | 1,222.77 |
| 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 | 1,848.77 | 1,848.77 | |
| Face value of equity share capital | 2 | 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 | 1.17 | 1.31 | |
| Diluted earnings (loss) per share from continuing operations | 1.17 | 1.31 | |
| 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 | 1.17 | 1.31 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.17 | 1.31 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1)The unaudited financial results of the Company for the quarter and nine months period ended December 31, 2025, have been reviewed by the Audit Committee of the Board and approved by the Board of Directors at its meetings held on January 23, 2026. The results have been reviewed by the Statutory Auditors of the Company. 2)The above financial results are available on the BSE Limited (BSE) website (URL: www.bseindia.com), the National Stock Exchange of India Limited (NSE) website (URL: www.nseindia.com) and on the Company’s website (URL: www.caravelabeachresortgoa.com). 3)These unaudited 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 issued thereunder and other accounting principles generally accepted in India. 4)Disclosure of segment-wise information is not applicable as hoteliering is the Company’s only business segment. 5)In view of the seasonality of the business, the unaudited financial results for the quarter and nine months period ended December 31, 2025, are not indicative of the full year's performance. 6)The Company does not have any subsidiary/associate/joint venture company(ies), as at December 31, 2025. Accordingly, the Company is not required to prepare consolidated financial results. 7)The Board of Directors has approved the payment of first interim dividend of Rs 1.00 per Equity Share (50%) for the Financial Year 2025 - 2026 at its meeting held on January 23, 2026. The outgo for the said Interim Dividend will be Rs 924.39 lakhs. 8)Exceptional items – income (expense) for the quarter and nine months ended December 31, 2025 include an estimated one-time impact of Rs 71.56 lakhs on recognition of past service cost in respect of incremental gratuity liability, primarily arising from a change in the wage definition pursuant to notifications issued by the Ministry of Labour & Employment dated November 21, 2025, bringing into force the provisions of 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 (collectively referred to as the “New Labour Codes”), based on the best information available. The Company will appropriately account for any changes, in the above liability if required, upon finalisation of the rules and other related aspects of the New Labour Codes by the Government. 9)Previous periods figures have been re-grouped / re-classified, wherever necessary, to conform to current period's classification. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | |||||||
| 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 | ||
| 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 | (0.69) | (10.05) |
| 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 | 2.73 | 2.53 |
| 5 | Total Other comprehensive income | (2.04) | 7.52 |
| 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 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 0.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 0.00 | |