Integrated Filing — IndAS



General information about company

Scrip Code 500850
NSE Symbol INDHOTEL
MSEI Symbol NOTLISTED
ISIN INE053A01029
Name of company The Indian Hotels Company 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-02-2026
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 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 12-02-2026   14:15:00
End date and time of board meeting 12-02-2026   16:30:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 2,84,196.00 6,92,393.00
Other income 5,827.00 20,272.00
Total income 2,90,023.00 7,12,665.00
2 Expenses
(a) Cost of materials consumed 27,690.00 69,327.00
(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 64,150.00 1,83,019.00
(e) Finance costs 5,582.00 16,642.00
(f) Depreciation, depletion and amortisation expense 15,032.00 43,779.00
(f) Other Expenses
1 Other Operating and General Expenses 84,774.00 2,17,850.00
Total other expenses 84,774.00 2,17,850.00
Total expenses 1,97,228.00 5,30,617.00
3 Total profit before exceptional items and tax 92,795.00 1,82,048.00
4 Exceptional items 27,551.00 27,551.00
5 Total profit before tax 1,20,346.00 2,09,599.00
6 Tax expense
7 Current tax 29,093.00 51,049.00
8 Deferred tax (2,179.00) 1,558.00
9 Total tax expenses 26,914.00 52,607.00
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 93,432.00 1,56,992.00
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 1,992.00 3,190.00
16 Total profit (loss) for period 95,424.00 1,60,182.00
17 Other comprehensive income net of taxes 11,534.00 29,630.00
18 Total Comprehensive Income for the period 1,06,958.00 1,89,812.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 90,323.00 1,48,452.00
Total profit or loss, attributable to non-controlling interests 5,101.00 11,730.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,00,422.00 1,74,420.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 6,536.00 15,392.00
21 Details of equity share capital
Paid-up equity share capital 14,234.00 14,234.00
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 6.35 10.43
Diluted earnings (loss) per share from continuing operations 6.35 10.43
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 6.35 10.43
Diluted earnings (loss) per share from continuing and discontinued operations 6.35 10.43
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) For the quarter and nine months ended December 31, 2025, Current tax includes charge of Rs 6,665 lakhs and Deferred tax includes credit of Rs (2,662) lakhs, netting off to Rs. 4,003 lakhs shown under Tax Expense as Tax on Exceptional Items (including Deferred Tax) in the financial results.



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Hotel Services 2,52,276.00 6,03,461.00
2 Air and Institutional Catering 32,115.00 89,516.00
Total Segment Revenue 2,84,391.00 6,92,977.00
Less: Inter segment revenue 195.00 584.00
Revenue from operations 2,84,196.00 6,92,393.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hotel Services 85,975.00 1,64,751.00
2 Air and Institutional Catering 6,820.00 17,297.00
Total Profit before tax 92,795.00 1,82,048.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income (27,551.00) (27,551.00)
Profit before tax 1,20,346.00 2,09,599.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hotel Services 18,21,021.00 18,21,021.00
2 Air and Institutional Catering 1,51,154.00 1,51,154.00
Total Segment Asset 19,72,175.00 19,72,175.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 19,72,175.00 19,72,175.00
4 Segment Liabilities
Segment Liabilities
1 Hotel Services 5,16,512.00 5,16,512.00
2 Air and Institutional Catering 39,066.00 39,066.00
Total Segment Liabilities 5,55,578.00 5,55,578.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 5,55,578.00 5,55,578.00
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit obligation 769.00 47.00
2 Change in fair value of equity instruments 3,448.00 3,844.00
3 Share of other comprehensive income of associates and joint ventures (net of tax) 791.00 382.00
Total Amount of items that will not be reclassified to profit and loss 5,008.00 4,273.00
2 Income tax relating to items that will not be reclassified to profit or loss 553.00 566.00
3 Amount of items that will be reclassified to profit and loss
1 Currency Translation Difference (net) 6,592.00 24,387.00
2 Share of other comprehensive income of associates and joint ventures (net of tax) 487.00 1,536.00
Total Amount of items that will be reclassified to profit and loss 7,079.00 25,923.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 11,534.00 29,630.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 BSR & Co. LLP Yes 31-07-2028