Integrated Filing — IndAS



General information about company

Scrip Code 526550
NSE Symbol CCHHL
MSEI Symbol NOTLISTED
ISIN INE652F01027
Name of company COUNTRY CLUB HOSPITALITY & HOLIDAYS 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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-05-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 30-05-2026   16:00:00
End date and time of board meeting 30-05-2026   19:10:00
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 01-05-2025
Indicate Company website link for updated RPT policy of the Company https://countryclubindia.net/files/policies/7.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
Since the Company named Country Club Hospitality & Holidays Limited, is not having any Defaults on the Loans which has availed from the Secured Creditors and there is no such default in the Payment of amount (including both Principal and Interest). Further the Company is not having any debt Securities. Hence it is not Applicable to the Company.



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 1,832.60 7,831.52
Other income 3,350.73 3,791.17
Total income 5,183.33 11,622.69
2 Expenses
(a) Cost of materials consumed 729.07 3,221.75
(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 360.48 1,389.27
(e) Finance costs 0.00 51.79
(f) Depreciation, depletion and amortisation expense 268.45 1,196.54
(f) Other Expenses
1 Other Expenses 2,935.12 4,965.27
Total other expenses 2,935.12 4,965.27
Total expenses 4,293.12 10,824.62
3 Total profit before exceptional items and tax 890.21 798.07
4 Exceptional items (774.00) (774.00)
5 Total profit before tax 116.21 24.07
6 Tax expense
7 Current tax (4.83) 6.26
8 Deferred tax (43.07) (25.15)
9 Total tax expenses (47.90) (18.89)
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 164.11 42.96
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 164.11 42.96
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 164.11 42.96
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 3,269.30 3,269.30
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 33,443.89
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.1 0.03
Diluted earnings (loss) per share from continuing operations 0.1 0.03
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 0.1 0.03
Diluted earnings (loss) per share from continuing and discontinued operations 0.1 0.03
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) NOTES: 1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 30, 2026. 2. Segment wise profitability and capital employed have not been disclosed, as the Infrastructure is common to all revenue generating activities of the Company, making it impracticable to allocate costs and assets on a segmental basis. 3. The Figures for the quarters ended March 31, 2026 and March 31, 2025 represent the balancing figures between the audited results for the full financial year and the un-audited year-to-date figures up to the third quarter of the respective financial years. 4. Figures for the previous periods have been regrouped / reclassified wherever necessary. 5. During the Financial Year 2025-26, the Company has recognized an impairment loss of Rs.774 Lakhs in respect of Goodwill based on the assessment carried out in accordance with the requirements of the applicable Indian Accounting Standards (IND AS). 6. During the current financial year, the terms of the Joint Development Agreement entered into with M/s. Vajram Estates Private Limited (VEPL) were modified. In terms of the amended agreement, the refundable deposit of Rs.20.91 crores received from VEPL stands adjusted against the additional area to be allotted to VEPL and, consequently, the said amount has ceased to be refundable by the Company. Accordingly, the resultant financial effect of the aforesaid modification has been duly recognised in the financial statements. 7. During the year, the Company carried out a review of its long-outstanding creditor balances. Based on the assessment that no further liability is expected to crystallise in respect of such balances, an amount of Rs. 441 Lakhs has been written back to the Profit and Loss Account.



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 38,036.36
Capital work-in-progress 748.96
Investment property 0.00
Goodwill 0.00
Other intangible assets 644.61
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 5,689.58
Trade receivables, non-current 0.00
Loans, non-current 7,479.56
Other non-current financial assets
1 Other non-current financial assets 204.48
Total of other non-current financial assets 204.48
Total non-current financial assets 13,373.62
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 0.00
Total of other non-current assets 0.00
Total non-current assets 52,803.55
2 Current assets
Inventories 2,077.51
Current financial asset
Current investments 10.00
Trade receivables, current 578.42
Cash and cash equivalents 89.58
Bank balance other than cash and cash equivalents 0.00
Loans, current 962.49
Other current financial assets
Total of other current financial assets
Total current financial assets 1,640.49
Current tax assets (net) 0.00
Other current assets
1 Other current assets 1,015.83
Total of other current assets 1,015.83
Total current assets 4,733.83
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 57,537.38
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,269.29
Other equity 33,686.59
Total equity attributable to owners of parent 36,955.88
Non controlling interest
Total equity 36,955.88
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,947.27
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
Total of other non-current financial liabilities
Total non-current financial liabilities 2,947.27
Provisions, non-current 0.00
Deferred tax liabilities (net) 10,196.29
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 1,745.20
Total of other non-current liabilities 1,745.20
Total non-current liabilities 14,888.76
Current liabilities
Current financial liabilities
Borrowings, current 48.96
Trade payables, 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 current financial liabilities
Total of other current financial liabilities
Total current financial liabilities 48.96
Other current liabilities 3,756.29
1 Other current liabilities 3,484.64
2 Short Term Borrowings 271.65
Total of other current liabilities 3,756.29
Provisions, current 1,887.49
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 5,692.74
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 20,581.50
Total equity and liabilites 57,537.38
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)
1 Hotel & Membership 4,307.14 7,712.17
2 Real Estate 0.008762 3,910.53
Total Segment Revenue 5,183.34 11,622.70
Less: Inter segment revenue 0.00 0.00
Revenue from operations 5,183.34 11,622.70
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hotel & Membership (70.40) (935.62)
2 Real Estate 470.29 1,733.70
Total Profit before tax 399.89 798.08
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 283.68 774.00
Profit before tax 116.21 24.08
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hotel & Membership 37,246.31 37,246.31
2 Real Estate 20,291.07 20,291.07
Total Segment Asset 57,537.38 57,537.38
Un-allocable Assets 0.00 0.00
Net Segment Asset 57,537.38 57,537.38
4 Segment Liabilities
Segment Liabilities
1 Hotel & Membership 19,442.79 19,442.79
2 Real Estate 1,138.70 1,138.70
Total Segment Liabilities 20,581.49 20,581.49
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 20,581.49 20,581.49
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



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 24.07
Adjustments for reconcile profit (loss)
Adjustments for finance costs 51.79
Adjustments for decrease (increase) in inventories 2,179.68
Adjustments for decrease (increase) in trade receivables, current (80.76)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (500.48)
Adjustments for decrease (increase) in other non-current assets 48.26
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 15.82
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (3,557.22)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,196.54
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (113.27)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (113.27)
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 1.96
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) (874.87)
Net cash flows from (used in) operations (850.80)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (850.80)
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 (3,037.81)
Proceeds from sales of investment property 32.35
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 29.22
Cash receipts from repayment of advances and loans made to other parties (8.57)
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 1.99
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 3,034.36
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 (5.28)
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 51.79
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,091.00)
Net cash flows from (used in) financing activities (2,137.51)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 46.05
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 46.05
Cash and cash equivalents cash flow statement at beginning of period 43.53
Cash and cash equivalents cash flow statement at end of period 89.58





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 P.MURALI & CO., CHARTERED ACCOUNTANTS Yes 30-11-2028


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 CountryClub Hospitality & Holidays Ltd Y RAJEEEV REDDY PROMOTER Any other transaction LEASE RENT 3.00 - 3.00 30-05-2026 1.50 0.00 0.00
2 CountryClub Hospitality & Holidays Ltd Y MANJULA REDDY PROMOTER Any other transaction LEASE RENT 9.24 - 9.24 30-05-2026 4.62 0.00 0.00
3 CountryClub Hospitality & Holidays Ltd INTERNATIONAL COUNTRY HOLIDAYS PRIVATE LIMITED SUBSIDIARY COMPANY Any other transaction LEASE RENT 3.00 - 3.00 30-05-2026 1.50 0.00 0.00
4 CountryClub Hospitality & Holidays Ltd SWIMWELL IVESTMENTS PVT LTD SUBSIDIARY COMPANY Any other transaction LEASE RENT 6.00 - 6.00 30-05-2026 3.00 0.00 0.00
5 CountryClub Hospitality & Holidays Ltd AQUARIAN REALTORS PRIVATE LIMITED SUBSIDIARY COMPANY Any other transaction LEASE RENT 18.00 - 18.00 30-05-2026 9.00 0.00 0.00
6 CountryClub Hospitality & Holidays Ltd BRIGHT RESORTS PRIVATE LIMITED SUBSIDIARY COMPANY Any other transaction LEASE RENT 3.00 - 3.00 30-05-2026 1.50 0.00 0.00
7 CountryClub Hospitality & Holidays Ltd CLUB ARZEE LTD SUBSIDIARY COMPANY Any other transaction LEASE RENT 6.00 - 6.00 30-05-2026 3.00 0.00 0.00
8 CountryClub Hospitality & Holidays Ltd CHANAKYAPURI RESORTS PRIVATE LIMITED SUBSIDIARY COMPANY Any other transaction LEASE RENT 3.00 - 3.00 30-05-2026 1.50 0.00 0.00
9 CountryClub Hospitality & Holidays Ltd Y RAJEEEV REDDY CHAIRMAN AND MANAGING DIRECTOR Remuneration 24.00 - 24.00 30-05-2026 12.00 0.00 0.00
10 CountryClub Hospitality & Holidays Ltd Y SIDDHARTH REDDY VICE CHAIRMAN JMD AND CEO Remuneration 18.00 - 18.00 30-05-2026 9.00 0.00 0.00
11 CountryClub Hospitality & Holidays Ltd Y VARUN REDDY VICE CHAIRMAN JMD AND COO Remuneration 18.00 - 18.00 30-05-2026 9.00 0.00 0.00
Total value of transaction during the reporting period 55.62