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 04-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Hoteliering
Start date and time of board meeting 04-05-2026   11:05:00
End date and time of board meeting 04-05-2026   13:30:00
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 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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 13,646.00 49,384.00
Other income 162.00 868.00
Total income 13,808.00 50,252.00
2 Expenses
(a) Cost of materials consumed 1,320.00 4,876.00
(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 2,790.00 10,691.00
(e) Finance costs 275.00 1,360.00
(f) Depreciation, depletion and amortisation expense 882.00 3,447.00
(f) Other Expenses
1 Other operating and general expenses 5,681.00 20,580.00
Total other expenses 5,681.00 20,580.00
Total expenses 10,948.00 40,954.00
3 Total profit before exceptional items and tax 2,860.00 9,298.00
4 Exceptional items 0.00 (80.00)
5 Total profit before tax 2,860.00 9,218.00
6 Tax expense
7 Current tax 557.00 1,636.00
8 Deferred tax (629.00) 382.00
9 Total tax expenses (72.00) 2,018.00
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 2,932.00 7,200.00
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 309.00 (405.00)
16 Total profit (loss) for period 3,241.00 6,795.00
17 Other comprehensive income net of taxes (932.00) 2,342.00
18 Total Comprehensive Income for the period 2,309.00 9,137.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,309.00 9,137.00
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 2,309.00 9,137.00
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 74,420.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.81 3.8
Diluted earnings (loss) per share from continuing operations 1.81 3.8
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 1.81 3.8
Diluted earnings (loss) per share from continuing and discontinued operations 1.81 3.8
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 Consolidated audited financial results of the Company for the year ended March 31, 2026 were reviewed by the Audit Committee and subsequently approved by the Board of Directors at its meetings held on May 4, 2026. 2.These Consolidated 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 Group’s only business segment. 4.The figures for the quarter ended March 31, 2026 and quarter ended March 31, 2025 are arrived at as the difference between audited figures in respect of the full financial year and the published unaudited figures up to nine months of the relevant financial year. 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 and accounted the incremental impact of these changes, consistent with the Labour Codes, draft rules, FAQs and on the basis of the best information available. Considering the regulatory-driven and non-recurring nature, the impact has been disclosed under Exceptional Items in the financial results for the year ended March 31, 2026. 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.On May 4, 2026, the Board of Directors of the Company have recommended a final dividend of Re 0.65 per equity share (Previous year Re 0.50 per equity share) in respect of the year ended 31st March, 2026, subject to the approval of Shareholders at the Annual General Meeting. 7.The consolidated results for the quarter and year ended March 31, 2026 are available on the BSE Ltd website (URL:www.bseindia.com), the National Stock Exchange of India Ltd 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


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 47,762.00
Capital work-in-progress 130.00
Investment property
Goodwill 0.00
Other intangible assets 66.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 10,981.00
Non-current financial assets
Non-current investments 28,734.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other Financial Assets 1,069.00
Total of other non-current financial assets 1,069.00
Total non-current financial assets 29,803.00
Deferred tax assets (net) 644.00
Other non-current assets
1 Other non-current assets 607.00
Total of other non-current assets 607.00
Total non-current assets 89,993.00
2 Current assets
Inventories 1,117.00
Current financial asset
Current investments 0.00
Trade receivables, current 2,871.00
Cash and cash equivalents 1,039.00
Bank balance other than cash and cash equivalents 436.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 769.00
Total current financial assets 5,115.00
Current tax assets (net) 574.00
Other current assets
1 Other current assets 1,346.00
Total of other current assets 1,346.00
Total current assets 8,152.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 98,145.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,786.00
Other equity 74,420.00
Total equity attributable to owners of parent 76,206.00
Non controlling interest
Total equity 76,206.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3,742.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 3,407.00
2 Other financial liabilities 219.00
Total of other non-current financial liabilities 3,626.00
Total non-current financial liabilities 7,368.00
Provisions, non-current 584.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 7,952.00
Current liabilities
Current financial liabilities
Borrowings, current 5,909.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 523.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,068.00
Total Trade payable 3,591.00
Other current financial liabilities
1 Other financial liabilities 2,116.00
Total of other current financial liabilities 2,116.00
Total current financial liabilities 11,616.00
Other current liabilities 1,655.00
1 Other current liabilities 1,655.00
Total of other current liabilities 1,655.00
Provisions, current 716.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 13,987.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 21,939.00
Total equity and liabilites 98,145.00
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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Change in fair value of equity instruments (1,800.00) (183.00)
2 Remeasurement of defined benefit obligation (83.00) (230.00)
3 Share of other comprehensive income of associates and joint venture (net of tax) (367.00) (493.00)
Total Amount of items that will not be reclassified to profit and loss (2,250.00) (906.00)
2 Income tax relating to items that will not be reclassified to profit or loss (244.00) (353.00)
3 Amount of items that will be reclassified to profit and loss
1 Currency translation difference including associate (net) 1,002.00 2,143.00
2 Share of other comprehensive income of joint venture (net of tax) 72.00 752.00
Total Amount of items that will be reclassified to profit and loss 1,074.00 2,895.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (932.00) 2,342.00



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 9,218.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,360.00
Adjustments for decrease (increase) in inventories 29.00
Adjustments for decrease (increase) in trade receivables, current (648.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 317.00
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 (299.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 53.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 586.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,447.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (2.00)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 159.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (12.00)
Adjustments for dividend income 19.00
Adjustments for interest income 247.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
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) (57.00)
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) 4,667.00
Net cash flows from (used in) operations 13,885.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,132.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 12,753.00
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 1,580.00
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 19.00
Purchase of property, plant and equipment 3,474.00
Proceeds from sales of investment property 0.00
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 0.00
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 74.00
Interest received 237.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 8.00
Net cash flows from (used in) investing activities (4,716.00)
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 16,900.00
Repayments of borrowings 22,197.00
Payments of lease liabilities 0.00
Dividends paid 893.00
Interest paid 1,358.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (7,548.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 489.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 32.00
Net increase (decrease) in cash and cash equivalents 521.00
Cash and cash equivalents cash flow statement at beginning of period 518.00
Cash and cash equivalents cash flow statement at end of period 1,039.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
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 PKF Sridhar & Santhanam LLP Yes 31-10-2028