Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol APOLSINHOT
MSEI Symbol NOTLISTED
ISIN INE451F01024
Name of company APOLLO SINDOORI 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-02-2026
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 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 Multi segment
Description of single segment
Start date and time of board meeting 12-02-2026   13:00:00
End date and time of board meeting 12-02-2026   15:20:00
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 9,258.07 25,797.91
Other income 0.00 216.76
Total income 9,258.07 26,014.67
2 Expenses
(a) Cost of materials consumed 4,054.02 10,900.72
(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 4,156.09 11,807.89
(e) Finance costs 138.41 359.40
(f) Depreciation, depletion and amortisation expense 169.96 427.45
(f) Other Expenses
1 Other Expenses 400.96 1,275.10
Total other expenses 400.96 1,275.10
Total expenses 8,919.44 24,770.56
3 Total profit before exceptional items and tax 338.63 1,244.11
4 Exceptional items (146.22) (146.22)
5 Total profit before tax 192.41 1,097.89
6 Tax expense
7 Current tax 76.00 373.00
8 Deferred tax (43.91) (85.28)
9 Total tax expenses 32.09 287.72
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 160.32 810.17
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 160.32 810.17
17 Other comprehensive income net of taxes 15.63 15.63
18 Total Comprehensive Income for the period 175.95 825.80
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 175.96 825.80
Face value of equity share capital 130.02 130.02
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 6.17 31.16
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 6.17 31.16
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) 1. The above Financial results for the quarter ended 31.12.25 have been reviewed and approved by the Audit Committee and taken on record by the Board of Directors of the Company at their meeting held on 12.02.2026 2.The Company has three business segments (i) Management services (ii) Food & Beverages and (iii) Hospitality Services. However, Hospitality is not reportable segment as per the Indian Accounting Standards. The above standalone financial results for the quarter and year till date 31.12.2025 have been prepared in accordance with the Indian Accounting Standards 3. (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended. 4.Exceptional Item On November 21, 2025, Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code 2020, the Code on Social Security and the Occupational health, safety and working conditions code, 2020 (Labour Codes), which consolidate the existing labour laws.Based on the guidance issued by the Institute of Chartered Accountants of India, the draft Central Rules and FAQs released by the Ministry of Labour & Employment, the company has assessed the financial implications of the changes on employee benefit liabilities. Using the information currently available, the Company has estimated an incremental liability arising from past service cost in gratuity and increase in leave liability amounting to lNR Rs 146.22 lakhs, in its statement of unaudited standalone financial results for the quarter and nine months ended December 31, 2025. Considering the nature and materiality of this expense, the Company has presented it as an Exceptional Item in the Statement of Profit and Loss. Upon notification of the related rules and any further clarification from the appropriate Governments, further impact shall be evaluated and accounted. 5.Previous year/ period figures have been re-grouped/re-classified to make them comparable to the current period presentation.



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)
1 a) Management Services 2,271.16 6,282.33
2 b) Food & Beverages 6,939.52 19,388.85
3 c) Others 0.0004739 0.0034349
Total Segment Revenue 9,258.07 26,014.67
Less: Inter segment revenue 0.00 0.00
Revenue from operations 9,258.07 26,014.67
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Management Services 116.92 385.49
2 b) Food & Beverages 211.20 843.44
3 c) Others 2.70 228.36
Total Profit before tax 330.82 1,457.29
i. Finance cost 138.41 359.40
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 192.41 1,097.89
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Management Services 1,737.33 1,737.33
2 b) Food & Beverages 9,010.38 9,010.38
3 c) Others 10,052.79 10,052.79
Total Segment Asset 20,800.50 20,800.50
Un-allocable Assets 0.00 0.00
Net Segment Asset 20,800.50 20,800.50
4 Segment Liabilities
Segment Liabilities
1 a) Management Services 303.92 303.92
2 b) Food & Beverages 3,398.51 3,398.51
3 c) Others 17,098.07 17,098.07
Total Segment Liabilities 20,800.50 20,800.50
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 20,800.50 20,800.50
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 Remeasurement of Defined Benefit Obligation (Net of Tax) 15.63 15.63
Total Amount of items that will not be reclassified to profit and loss 15.63 15.63
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 15.63 15.63