Integrated Filing — IndAS



General information about company

Scrip Code 526668
NSE Symbol KAMATHOTEL
MSEI Symbol NOTLISTED
ISIN INE967C01018
Name of company KAMAT HOTELS (I) 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 12-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-05-2026
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 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 Audited
Segment Reporting Single segment
Description of single segment Hotel Industry
Start date and time of board meeting 12-05-2026   12:58:00
End date and time of board meeting 12-05-2026   14:45:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. No
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 03-02-2025
Indicate Company website link for updated RPT policy of the Company https://www.khil.com/uploads/related-party-policy/Policy%20on%20Related%20%20Party%20Transactions.pdf
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
None



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 Unaudited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 7,745.41 26,352.90
Other income 933.94 2,997.11
Total income 8,679.35 29,350.01
2 Expenses
(a) Cost of materials consumed 711.59 2,387.87
(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 1,589.33 6,173.29
(e) Finance costs 732.31 1,912.29
(f) Depreciation, depletion and amortisation expense 388.76 1,399.24
(f) Other Expenses
1 Heat, light and power 332.80 1,273.53
2 Others 3,107.20 10,879.87
3 Impairment loss (including reversal of impairment loss) on financial assets (13.34) (11.11)
Total other expenses 3,426.66 12,142.29
Total expenses 6,848.65 24,014.98
3 Total profit before exceptional items and tax 1,830.70 5,335.03
4 Exceptional items 56.04 39.64
5 Total profit before tax 1,886.74 5,374.67
6 Tax expense
7 Current tax 703.36 1,644.96
8 Deferred tax (94.91) (307.21)
9 Total tax expenses 608.45 1,337.75
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 1,278.29 4,036.92
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 1,278.29 4,036.92
17 Other comprehensive income net of taxes 54.42 81.55
18 Total Comprehensive Income for the period 1,332.71 4,118.47
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 2,948.01 2,948.01
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.21 13.3
Diluted earnings (loss) per share from continuing operations 4.21 13.3
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 4.21 13.3
Diluted earnings (loss) per share from continuing and discontinued operations 4.21 13.3
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 above audited standalone financial results have been reviewed by the Audit Committee and are approved by the Board of Directors at their meeting held on 12th May, 2026. The statutory auditors have carried out audit of the standalone financial results for the quarter and year ended 31st March, 2026. 2. The above audited standalone financial results have been prepared in accordance with guidelines issued by Securities and Exchange Board of India (`SEBI`) and the Indian Accounting Standards [Ind AS] prescribed under section 133 of the Companies Act, 2013 (`the Act`). 3. On 21st November, 2025, the Government of India notified 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. During the previous quarter the Company has assessed and disclosed the incremental impact of these changes on the basis of advice of labour consultant and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact under `Exceptional items` in the quarter ended 31st December, 2025. The incremental impact consists of gratuity liability of Rs. 307.61 lakhs which primarily arises due to change in wage definition. While the Central Rules under the new Labour Codes have been notified, the State Rules are yet to be notified by the respective State Governments. The Company continues to monitor the finalisation of 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. 4. With effect from 01st January, 2026, the Company has revised the basis for computation of leave benefits from gross salary to wages. This change constitutes a plan amendment under Ind AS 19 – Employee Benefits, and accordingly, the defined benefit obligation has been remeasured based on an actuarial valuation. The remeasurement resulted in a reversal of past service cost amounting to Rs. 56.04 lakhs, which has been recognized in the Statement of Profit and Loss in accordance with Ind AS 19. Given that this impact is one time and non recurring in nature, arising from the aforesaid plan amendment, the Company has presented the same under “Exceptional items” for the quarter and year ended 31st March, 2026. 5. In respect of the Enforcement Directorate (ED) investigation which commenced in the earlier quarter, the Company had deposited Rs. 1,567.00 lakhs in Prothonotary Account, during the previous year, as per interim order dated 28th June, 2023 of the Hon’ble Bombay High Court, the management believes that the said deposit of Rs. 1,567.00 lakhs would be released upon the matter being heard. In the interim, the management, out of abundant caution and without prejudice to its rights and contentions in connection to the pending legal proceedings, had made provision of Rs. 300.00 lakhs in its books and disclosed the same as an exceptional expense in the quarter ended 30th June, 2023 (Refer note no. 3 of the standalone financial results for the quarter ended 30th June, 2023). During the earlier quarter, Company has received order from PMLA court dated 09th January, 2025 allowing Company to withdraw the deposited amount from Prothonotary Account and deposit Rs. 500.00 lakhs with ED till finality reached in the said matter. In the interim, the management without prejudice to its rights and contentions in connection to the pending legal proceedings, have made additional provision of Rs. 200.00 lakhs (cumulative provision of Rs. 500.00 lakhs) in its books and disclosed the same as an exceptional expense in the quarter ended 31st March, 2025. Consequent to the order for withdrawing the deposited amount from Prothonotary Account, during the earlier quarter the Company has accrued interest at the rate of 6% on the deposits made with the Hon’ble Bombay High Court for the period from 26th June, 2023 to 31st March, 2025, amounting to Rs. 165.31 lakhs, which has also been disclosed as an exceptional income in the quarter ended 31st March, 2025. Subsequently, the Company received the funds from the Prothonotary Account on 29th April, 2025 amounting to Rs. 1,773.52 lakhs (including interest of Rs. 206.52 lakhs). The interest received over and above the accrued interest as stated above, amounting to Rs. 41.21 lakhs has been disclosed as an exceptional income in the quarter ended 30th June, 2025. Without prejudice to its rights and contentions in the ongoing legal proceedings, the Company deposited a demand draft dated 16th June, 2025 of Rs. 500.00 lakhs with the ED on 18th June, 2025. As of the date of these financial results, no further communication has been received by the management from the ED. The statutory auditors have reported emphasis of matter in their report on the standalone financial results of the Company for the quarter and year ended 31st March, 2026 in line with their earlier limited review reports. 6. The Company’s original lease for its unit (Lotus Resort – Konark) expired in February, 2024. While the Company had applied for an extension of the lease period up to February 2029, an extension has been granted only up to September 2026 as of now. However, based on past experience and ongoing discussions with the Government of Odisha, the Company expects the lease to be further extended up to February, 2029. Pending formal approval of the extended lease term, the Company has continued to estimate the useful life of its property, plant, and equipment and intangible assets (net book value as of 31st March, 2026: Rs. 301.66 lakhs) on this basis. The statutory auditors have reported emphasis of matter in their report on the standalone financial results of the Company for the quarter and year ended 31st March, 2026 in line with their earlier limited review reports. 7. During the financial year 2007-08, the Company had paid a capital advance of Rs. 129.00 lakhs to a party, which was subsequently provided for as doubtful of recovery and legal proceedings were initiated. During the earlier quarter, the Company has settled the matter for a total amount of Rs. 250.00 lakhs and had received Rs. 220.00 lakhs. The Company had recognised Rs. 250.00 lakhs as an exceptional income in the earlier quarter. Further, during the previous quarter, the Company received Rs. 35.06 lakhs (including interest of Rs. 5.06 lakhs) as part of the settlement, of which Rs. 5.06 lakhs has been recognised as an interest income. 8. There are no reportable segments under Ind AS 108 ‘Operating Segments’ as the Company is operating only in the hospitality service segment. Therefore, disclosures of segment wise information are not applicable. 9. The figures for the quarter ended 31st March, 2026 and 31st March, 2025 , are the balancing figures between the audited figures in respect of the full financial year and the unaudited published figures for the nine months ended 31st December, 2025 and 31st December, 2024 respectively, which were subjected to limited review.



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 21,224.77
Capital work-in-progress 230.57
Investment property 763.89
Goodwill 0.00
Other intangible assets 56.48
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 5,006.00
Non-current financial assets
Non-current investments 17.67
Trade receivables, non-current 0.00
Loans, non-current 19,464.63
Other non-current financial assets
1 Other financial assets 1,901.70
Total of other non-current financial assets 1,901.70
Total non-current financial assets 21,384.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Income tax assets (net) 1,481.34
2 Other non-current assets 5,029.55
Total of other non-current assets 6,510.89
Total non-current assets 55,176.60
2 Current assets
Inventories 324.89
Current financial asset
Current investments 16.34
Trade receivables, current 1,249.25
Cash and cash equivalents 1,138.44
Bank balance other than cash and cash equivalents 2,209.80
Loans, current 0.00
Other current financial assets
Total of other current financial assets 2,520.94
Total current financial assets 7,134.77
Current tax assets (net) 0.00
Other current assets
1 Other current assets 758.33
Total of other current assets 758.33
Total current assets 8,217.99
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 63,394.59
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,006.86
Other equity 38,531.85
Total equity attributable to owners of parent 41,538.71
Non controlling interest
Total equity 41,538.71
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 8,654.51
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 5,346.91
2 Other financial liabilities 96.55
Total of other non-current financial liabilities 5,443.46
Total non-current financial liabilities 14,097.97
Provisions, non-current 572.60
Deferred tax liabilities (net) 2,446.02
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 51.34
Total of other non-current liabilities 51.34
Total non-current liabilities 17,167.93
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 291.31
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,002.32
Total Trade payable 1,293.63
Other current financial liabilities
1 Lease liabilities 349.11
2 Other financial liabilities 1,372.62
Total of other current financial liabilities 1,721.73
Total current financial liabilities 3,015.36
Other current liabilities 646.97
1 Other current liabilities 646.97
Total of other current liabilities 646.97
Provisions, current 128.64
Current tax liabilities (Net) 896.98
Deferred government grants, Current 0.00
Total current liabilities 4,687.95
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 21,855.88
Total equity and liabilites 63,394.59
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 Unaudited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Unaudited Audited
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 plans 72.73 108.98
Total Amount of items that will not be reclassified to profit and loss 72.73 108.98
2 Income tax relating to items that will not be reclassified to profit or loss 18.31 27.43
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 54.42 81.55



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 5,374.67
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,912.29
Adjustments for decrease (increase) in inventories (10.62)
Adjustments for decrease (increase) in trade receivables, current 1,096.56
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 379.83
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,399.24
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 2,861.97
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 (243.22)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (668.75)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,003.36
Net cash flows from (used in) operations 6,378.03
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 756.85
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5,621.18
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 0.00
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 0.00
Purchase of property, plant and equipment 485.52
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 0.00
Interest received 1,567.30
Income taxes paid (refund) 286.20
Other inflows (outflows) of cash (1,469.77)
Net cash flows from (used in) investing activities (674.19)
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 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 709.54
Dividends paid 0.00
Interest paid 1,571.88
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,768.88)
Net cash flows from (used in) financing activities (4,050.30)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 896.69
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 896.69
Cash and cash equivalents cash flow statement at beginning of period 219.32
Cash and cash equivalents cash flow statement at end of period 1,116.01





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 N. A. Shah Associates LLP Yes 31-08-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Kamat Hotels (India) Limited Orchid Hotels Pune Pvt Ltd Wholly Owned Subsidiary Any other transaction Sale of goods & services (excluding GST) 355.16 Approved by Audit Committee 178.17 0.00 0.00
2 Kamat Hotels (India) Limited Orchid Hotels Pune Pvt Ltd Wholly Owned Subsidiary Any other transaction Interest recovered during the half year ended 31.03.2026 2,000.00 Approved by Audit Committee 100.00 0.00 0.00
3 Kamat Hotels (India) Limited Mr. Vishal V Kamat Relatives of KMP ( Dr. Vithal V Kamat) Any other transaction Payroll Cost 500.00 Approved by Audit Committee 53.03 0.00 0.00
4 Kamat Hotels (India) Limited Orchid Hotels Pune Pvt Ltd Wholly Owned Subsidiary Any other transaction Interest Earned on new Loans 2,000.00 Approved by Audit Committee 992.09 0.00 0.00
5 Kamat Hotels (India) Limited Orchid Hotels Pune Pvt Ltd Wholly Owned Subsidiary Any other transaction Amount recovered towards trade receivables 301.40 Approved by Audit Committee 85.68 0.00 0.00
6 Kamat Hotels (India) Limited Orchid Hotels Pune Pvt Ltd Wholly Owned Subsidiary Any other transaction Amount payable towards tax on commission related Corporate Guarantee 20.00 Approved by Audit Committee 5.68 0.00 0.00
7 Kamat Hotels (India) Limited Dr.Vithal V. Kamat Key Management Personnel Any other transaction Payroll Cost 500.00 Approved by Audit Committee 54.82 0.00 0.00
8 Kamat Hotels (India) Limited Ilex Developers & Resorts Limited Subsidiary Any other transaction Reimbursement of exp paid/received on behalf of the company (net) Approved by Audit Committee 10.29 0.00 0.00
9 Kamat Hotels (India) Limited Ilex Developers & Resorts Limited Subsidiary Any other transaction Sale of goods & services- Royalty on Turnover ( excluding GST) Approved by Audit Committee 13.93 0.00 0.00
10 Kamat Hotels (India) Limited Ilex Developers & Resorts Limited Subsidiary Any other transaction Interest Earned on Loans 128.10 Approved by Audit Committee 61.73 0.00 0.00
11 Kamat Hotels (India) Limited Ilex Developers & Resorts Limited Subsidiary Any other transaction Laundry Expenses & reimbursements 10.00 Approved by Audit Committee 1.94 0.00 0.00
12 Kamat Hotels (India) Limited Ilex Developers & Resorts Limited Subsidiary Any other transaction Debtors recovered during the half year ended 31.03.2026 Approved by Audit Committee 26.48 0.00 0.00
13 Kamat Hotels (India) Limited Ilex Developers & Resorts Limited Subsidiary Any other transaction Amount paid against Laundry Exp 10.00 Approved by Audit Committee 2.32 0.00 0.00
14 Kamat Hotels (India) Limited Ilex Developers & Resorts Limited Subsidiary Any other transaction Interest recovered during the half year ended 31.03.2026 Approved by Audit Committee 56.34 0.00 0.00
15 Kamat Hotels (India) Limited Ilex Developers & Resorts Limited Subsidiary Any other transaction Interest recovered during the half year ended 31.03.2026 Approved by Audit Committee 50.00 0.00 0.00
16 Kamat Hotels (India) Limited Ilex Developers & Resorts Limited Subsidiary Any other transaction Amount payable towards tax on commission related Corporate Guarantee 10.00 Approved by Audit Committee 2.81 0.00 0.00
17 Kamat Hotels (India) Limited Orchid Hotels Pune Pvt Ltd Wholly Owned Subsidiary Any other transaction Reimbursement of Expenses (net) 20.00 Approved by Audit Committee 1.61 0.00 0.00
18 Kamat Hotels (India) Limited Dr.Vithal V. Kamat Key Management Personnel Any other transaction amount paid against outstanding dues Approved by Audit Committee 4.10 0.00 0.00
19 Kamat Hotels (India) Limited Dr.Vithal V. Kamat Key Management Personnel Any other transaction Purchase of goods & services-1% Fees on Use of trade mark (excluding GST) Approved by Audit Committee 1.57 0.00 0.00
20 Kamat Hotels (India) Limited Mr. Ramnath Sarang Independent Director Any other transaction Director Sitting Fees 500.00 Approved by Audit Committee 0.50 0.00 0.00
21 Kamat Hotels (India) Limited Mrs. Harinder Pal Kaur Independent Director Any other transaction Director Sitting Fees 500.00 Approved by Audit Committee 0.50 0.00 0.00
22 Kamat Hotels (India) Limited Mr. Ajit Anant Naik Independent Director Any other transaction Director Sitting Fees 500.00 Approved by Audit Committee 0.50 0.00 0.00
23 Kamat Hotels (India) Limited Mr. Tej Mayur Contractor Independent Director Any other transaction Director Sitting Fees 500.00 Approved by Audit Committee 0.50 0.00 0.00
24 Kamat Hotels (India) Limited Mr. Sanjeev Badriprasad Rajgarhia Non Executive & Non Independent Director Any other transaction Director Sitting Fees 500.00 Approved by Audit Committee 0.50 0.00 0.00
25 Kamat Hotels (India) Limited Ms. Vidita Kamat Non Executive & Non Independent Director Any other transaction Director Sitting Fees 500.00 Approved by Audit Committee 0.50 0.00 0.00
26 Kamat Hotels (India) Limited Mr. Vilas Ramchandra Koranne Independent Director Any other transaction Director Sitting Fees 500.00 Approved by Audit Committee 0.50 0.00 0.00
27 Kamat Hotels (India) Limited Plaza Hotels Pvt Ltd Entities in which Director/ KMP and relatives have significant influence Any other transaction Amount payable towards tax on commission related Corporate Guarantee Approved by Audit Committee 9.88 0.00 0.00
28 Kamat Hotels (India) Limited Plaza Hotels Pvt Ltd Entities in which Director/ KMP and relatives have significant influence Any other transaction Interest Earned on loans 299.89 Approved by Audit Committee 129.54 0.00 0.00
29 Kamat Hotels (India) Limited Plaza Hotels Pvt Ltd Entities in which Director/ KMP and relatives have significant influence Any other transaction Amount paid against trade payable Approved by Audit Committee 387.63 0.00 0.00
30 Kamat Hotels (India) Limited Plaza Hotels Pvt Ltd Entities in which Director/ KMP and relatives have significant influence Any other transaction Interest recovered during the half year ended 31.03.2026 299.89 Approved by Audit Committee 57.65 0.00 0.00
31 Kamat Hotels (India) Limited Plaza Hotels Pvt Ltd Entities in which Director/ KMP and relatives have significant influence Any other transaction Interest Repaid during the half year ended 31.03.2026 299.89 Approved by Audit Committee 5.05 0.00 0.00
32 Kamat Hotels (India) Limited Plaza Hotels Pvt Ltd Entities in which Director/ KMP and relatives have significant influence Any other transaction Purchase of goods & services-5% fees of turnover towards hotel property (excluding GST) Approved by Audit Committee 348.83 0.00 0.00
33 Kamat Hotels (India) Limited Dr.Vithal V. Kamat Key Management Personnel Any other transaction Consideration for use of antiques/ artifacts at Fort Jadhavgadh & Orchid Vindhyas Approved by Audit Committee 0.00 0.00 0.00
34 Kamat Hotels (India) Limited Mrs. Smita Nanda Key Management Personnel - Chief Financial Officer Remuneration 500.00 Approved by Audit Committee 23.35 0.00 0.00
35 Kamat Hotels (India) Limited Mr. Nikhil Fateh Singh Key Management Personnel -Company Secretary Remuneration 500.00 Approved by Audit Committee 8.77 0.00 0.00
36 Kamat Hotels (India) Limited Mahodadhi Palace Pvt. Ltd Wholly Owned Subsidiary Any other transaction Purchase of goods & services- 20% of Turnover towards hotel property (excluding GST) Approved by Audit Committee 36.90 0.00 0.00
37 Kamat Hotels (India) Limited Mahodadhi Palace Pvt. Ltd Wholly Owned Subsidiary Any other transaction amount paid against Creditors outstanding dues Approved by Audit Committee 2.43 0.00 0.00
38 Kamat Hotels (India) Limited Greenboom Developers & Resort Limited Entities in which Director/ KMP and relatives have significant influence Any other transaction Trade Payable paid during the half year ended 31.03.2026 Approved by Audit Committee 0.01 0.00 0.00
39 Kamat Hotels (India) Limited Talent Hotels Pvt Ltd Entities in which Director/ KMP and relatives have significant influence Any other transaction Interest paid During the half year ended 31.03.2026 43.00 Approved by Audit Committee 33.59 0.00 0.00
40 Orchid Hotels Pune Pvt Ltd Mr. Ramnath Sarang Independent Director Any other transaction Director Sitting Fees 500.00 Approved by Audit Committee 0.20 0.00 0.00
41 Orchid Hotels Pune Pvt Ltd Ms. Rubina Khan Independent Director Any other transaction Director Sitting Fees 500.00 Approved by Audit Committee 0.20 0.00 0.00
42 Orchid Hotels Pune Pvt Ltd Mr. Vilas Ramchandra Koranne Nominee director of KHIL Any other transaction Director Sitting Fees 500.00 Approved by Audit Committee 0.20 0.00 0.00
43 Orchid Hotels Pune Pvt Ltd Ms. Monika Sunil Sawlani Key Management Personnel - Company Secretary Remuneration 500.00 Approved by Audit Committee 3.48 0.00 0.00
44 Orchid Hotels Pune Pvt Ltd Mr. Balasaheb Aiwale Key Management Personnel - Chief Financial Officer Remuneration 500.00 Approved by Audit Committee 5.72 0.00 0.00
45 Kamat Hotels (India) Limited Envotel Hotels Himachal Pvt Ltd Wholly Owned Subsidiary Sale of goods or services Approved by Audit Committee 23.32 0.00 0.00
46 Kamat Hotels (India) Limited Chandi Hospitality Pvt Ltd Wholly Owned Subsidiary Any other transaction Loan / trf during the half year ended 31.03.2026 Approved by Audit Committee 160.53 0.00 0.00
47 Kamat Hotels (India) Limited Chandi Hospitality Pvt Ltd Wholly Owned Subsidiary Any other transaction Loan Amount Recovered Approved by Audit Committee 30.00 0.00 0.00
48 Kamat Hotels (India) Limited Chandi Hospitality Pvt Ltd Wholly Owned Subsidiary Sale of goods or services 100.00 Approved by Audit Committee 49.97 0.00 0.00
49 Kamat Hotels (India) Limited Chandi Hospitality Pvt Ltd Wholly Owned Subsidiary Any other transaction Reimbursement of Expenses (net) 100.00 Approved by Audit Committee 5.18 0.00 0.00
50 Kamat Hotels (India) Limited Envotel Hotels Himachal Pvt Ltd Wholly Owned Subsidiary Any other transaction Amount recovered against trade receivables 77.70 Approved by Audit Committee 15.88 0.00 0.00
51 Kamat Hotels (India) Limited Envotel Hotels Himachal Pvt Ltd Wholly Owned Subsidiary Any other transaction Reimbursement of Expenses (net) 5.00 Approved by Audit Committee 0.80 0.00 0.00
Total value of transaction during the reporting period 3,045.20