Integrated Filing — IndAS



General information about company

Scrip Code 531373
NSE Symbol BYKE
MSEI Symbol BYKE
ISIN INE319B01014
Name of company The Byke Hospitality Ltd
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 20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-05-2026
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 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 Hospitality Segment
Start date and time of board meeting 20-05-2026   14:30:00
End date and time of board meeting 20-05-2026   16:00:00
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 NA
(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. NA
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 22-05-2024
Indicate Company website link for updated RPT policy of the Company https://investors.thebyke.com/corporate-governance
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
Not Applicable



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 Standalone Standalone
1 Income
Revenue from operations 2,781.06 10,668.50
Other income 33.21 147.88
Total income 2,814.27 10,816.38
2 Expenses
(a) Cost of materials consumed 402.27 1,498.80
(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 457.40 1,744.16
(e) Finance costs 267.35 1,185.27
(f) Depreciation, depletion and amortisation expense 787.54 3,004.07
(f) Other Expenses
1 Other Expenses 729.53 2,698.45
Total other expenses 729.53 2,698.45
Total expenses 2,644.09 10,130.75
3 Total profit before exceptional items and tax 170.18 685.63
4 Exceptional items 0.00 0.00
5 Total profit before tax 170.18 685.63
6 Tax expense
7 Current tax 17.03 146.75
8 Deferred tax (14.50) (131.57)
9 Total tax expenses 2.53 15.18
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 167.65 670.45
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 167.65 670.45
17 Other comprehensive income net of taxes 12.99 12.99
18 Total Comprehensive Income for the period 180.64 683.44
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 5,227.93 5,227.93
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 17,919.08
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.32 1.28
Diluted earnings (loss) per share from continuing operations 0.32 1.28
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 0.32 1.28
Diluted earnings (loss) per share from continuing and discontinued operations 0.32 1.28
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above un-audited financial results for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on May 20, 2026. The Statutory Auditors of the Company, Bilimoria Mehta & Co., Chartered Accountants, have audited the above financial results for the quarter and year ended March 31, 2026. There is no qualification in the report issued by the statutory Auditor. 2. The above results are prepared in compliance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 and notified by the Ministry of Corporate Affairs under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) and other accounting principles generally accepted in India. 3. 1,18,500 share warrants were pending for conversion into equity shares till the period upto which the warrant holders can get their shares converted, i.e. July 4, 2025. Accordingly, the company has forfeited the warrant application money amounting to Rs. 13.33 lakhs, received against these warrants and has transferred these amounts to Capital Reserve Account during the quarter ended September 30, 2025. 4. The Company is engaged in Hospitality business, consequently the Company does not have separate reportable business segment for the quarter and year ended March 31, 2026. 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 Company has assessed impact of these changes on the financials on the basis of the guidance provided by the Institute of Chartered Accountants of India. Based on the assessment, the Company believes that the enactment of the codes does not have a material impact on its financial position or results for the year ended March 31, 2026. 6. Figures for the quarter ended March 31, 2026 and March 31, 2025 as reported In these financial results, are the balancing figures between audited figures in respect of full financial years and the published year to date figures up to the end of the third quarter of the respective financial year 7. The above results of the Company are available on the Company's website www.thebyke.com and also on website of BSE, NSE & MSE.



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 10,278.75
Capital work-in-progress 1,083.23
Investment property 0.00
Goodwill 0.00
Other intangible assets 7,650.87
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 6,281.88
Total of other non-current financial assets 6,281.88
Total non-current financial assets 6,281.88
Deferred tax assets (net) 417.82
Other non-current assets
1 Other non-current assets 772.48
Total of other non-current assets 772.48
Total non-current assets 26,485.03
2 Current assets
Inventories 1,160.57
Current financial asset
Current investments 0.00
Trade receivables, current 2,053.99
Cash and cash equivalents 396.54
Bank balance other than cash and cash equivalents 150.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 3,744.36
Total current financial assets 6,344.89
Current tax assets (net) 410.18
Other current assets
1 Other current assets 5.52
Total of other current assets 5.52
Total current assets 7,921.16
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 34,406.19
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,227.93
Other equity 17,919.08
Total equity attributable to owners of parent 23,147.01
Non controlling interest
Total equity 23,147.01
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 174.02
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 7,839.24
2 Others 35.00
Total of other non-current financial liabilities 7,874.24
Total non-current financial liabilities 8,048.26
Provisions, non-current 71.87
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 8,120.13
Current liabilities
Current financial liabilities
Borrowings, current 1,373.54
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2.70
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 342.70
Total Trade payable 345.40
Other current financial liabilities
1 Lease Liabilities 1,132.07
2 Others 170.08
Total of other current financial liabilities 1,302.15
Total current financial liabilities 3,021.09
Other current liabilities 61.63
1 Other current liabilities 61.63
Total of other current liabilities 61.63
Provisions, current 56.33
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 3,139.05
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 11,259.18
Total equity and liabilites 34,406.19
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 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 Audited 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 Re-measurement gains/ (losses) on defined benefit obligations 17.36 17.36
2 Tax Effect on above (4.37) (4.37)
Total Amount of items that will not be reclassified to profit and loss 12.99 12.99
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 12.99 12.99



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 685.63
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,185.27
Adjustments for decrease (increase) in inventories 104.15
Adjustments for decrease (increase) in trade receivables, current 9.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (0.12)
Adjustments for decrease (increase) in other non-current assets (42.73)
Adjustments for other financial assets, non-current (1,377.00)
Adjustments for other financial assets, current (1,249.56)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (0.86)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (0.64)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 3,004.07
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 2.19
Adjustments for provisions, non-current 87.60
Adjustments for other financial liabilities, current (6.80)
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 147.88
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) 0.00
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) 1,566.69
Net cash flows from (used in) operations 2,252.32
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 80.39
Other inflows (outflows) of cash (0.73)
Net cash flows from (used in) operating activities 2,171.20
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 1,616.01
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 147.88
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,027.40
Net cash flows from (used in) investing activities (440.73)
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 7.58
Payments of lease liabilities 1,263.68
Dividends paid 0.00
Interest paid 1,041.05
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 476.46
Net cash flows from (used in) financing activities (1,835.85)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (105.38)
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 (105.38)
Cash and cash equivalents cash flow statement at beginning of period 501.92
Cash and cash equivalents cash flow statement at end of period 396.54





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 M/s Bilimoria Mehta & Co. Yes 30-06-2027


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 The Byke Hospitality limited Choice International Limited KMP & relative of KMP are able to exercise significant influence Purchase of goods or services 36.00 Not Applicable 36.00 16.20 25.48
2 The Byke Hospitality limited Choice Connect Pvt Ltd KMP & relative of KMP are able to exercise significant influence Purchase of goods or services 21.81 Not Applicable 21.81 8.42 25.30
3 The Byke Hospitality limited Hotel Relax Private Limited KMP & relative of KMP are able to exercise significant influence Purchase of goods or services 2.67 Not Applicable 2.67 0.00 0.00
4 The Byke Hospitality limited Anil Patodia KMP Remuneration 30.00 Not Applicable 30.00 0.00 0.00
5 The Byke Hospitality limited Girdhari Kyal KMP Remuneration 9.00 Not Applicable 9.00 0.00 0.00
6 The Byke Hospitality limited Ritika Jaiswal KMP Remuneration 3.61 Not Applicable 3.61 0.00 0.00
7 The Byke Hospitality limited Aayush Patodia Relative of KMP Remuneration 12.00 Not Applicable 12.00 0.00 0.00
8 The Byke Hospitality limited Archana Patodia KMP Remuneration 8.00 Not Applicable 8.00 0.00 0.00
9 The Byke Hospitality limited Punit G KMP Remuneration 22.00 Not Applicable 22.00 0.00 0.00
10 The Byke Hospitality limited Choice Consultancy Services Pvt Ltd KMP & relative of KMP are able to exercise significant influence Sale of goods or services 2.82 Not Applicable 2.82 0.00 0.00
11 The Byke Hospitality limited Choice Finserve Pvt Ltd KMP & relative of KMP are able to exercise significant influence Sale of goods or services 1.10 Not Applicable 1.10 0.00 0.00
12 The Byke Hospitality limited Choice Connect Pvt Ltd KMP & relative of KMP are able to exercise significant influence Sale of goods or services 1.00 Not Applicable 1.00 0.00 0.00
13 The Byke Hospitality limited Choice Equity Broking Pvt Ltd KMP & relative of KMP are able to exercise significant influence Sale of goods or services 0.30 Not Applicable 0.30 0.00 0.00
14 The Byke Hospitality limited Choice Techlab Pvt Ltd KMP & relative of KMP are able to exercise significant influence Sale of goods or services 0.02 Not Applicable 0.02 0.00 0.00
15 The Byke Hospitality limited Sunil Patodia Welfare Foundation KMP & relative of KMP are able to exercise significant influence Any other transaction Corporate Social Responsibility 7.50 Not Applicable 7.50 0.00 0.00
16 The Byke Hospitality limited SHREE SHAKAMBHARI EXIMS KMP & relative of KMP are able to exercise significant influence Purchase of goods or services 6.73 Not Applicable 6.73 0.00 0.00
Total value of transaction during the reporting period 164.56