Integrated Filing — IndAS
General information about company
| Scrip Code |
543272 |
| NSE Symbol |
EASEMYTRIP |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE07O001026 |
| Name of company |
EASY TRIP PLANNERS 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 |
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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
30-05-2026 19:31:00 |
| End date and time of board meeting |
30-05-2026 22:50:00 |
| 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 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
15,190.80 |
53,569.60 |
|
Other income |
1,409.10 |
3,775.40 |
|
Total income |
16,599.90 |
57,345.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
248.40 |
773.40 |
| (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 |
3,387.70 |
12,979.80 |
| (e) |
Finance costs |
192.50 |
611.30 |
| (f) |
Depreciation, depletion and amortisation expense
|
353.80 |
1,598.40 |
| (f) |
Other Expenses |
| 1 |
Service cost |
4,147.70 |
10,398.90 |
| 2 |
Advertising and sales promotion expenses |
4,339.90 |
11,218.30 |
| 3 |
Payment gateway charges |
1,390.90 |
5,744.80 |
| 4 |
Other expenses |
4,084.30 |
13,944.20 |
|
Total other expenses |
13,962.80 |
41,306.20 |
|
Total expenses |
18,145.20 |
57,269.10 |
| 3 |
Total profit before exceptional items and tax |
(1,545.30) |
75.90 |
| 4 |
Exceptional items |
0.00 |
(5,095.70) |
| 5 |
Total profit before tax |
(1,545.30) |
(5,019.80) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(128.20) |
(266.70) |
| 8 |
Deferred tax |
54.70 |
(167.80) |
| 9 |
Total tax expenses |
(73.50) |
(434.50) |
| 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 |
(1,471.80) |
(4,585.30) |
| 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 |
(69.20) |
(174.40) |
| 16 |
Total profit (loss) for period |
(1,541.00) |
(4,759.70) |
| 17 |
Other comprehensive income net of taxes |
(3.70) |
620.20 |
| 18 |
Total Comprehensive Income for the period |
(1,544.70) |
(4,139.50) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(1,358.40) |
(3,943.60) |
|
Total profit or loss, attributable to non-controlling interests |
(182.60) |
(816.10) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(1,362.10) |
(3,323.40) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(182.60) |
(816.10) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
36,368.50 |
36,368.50 |
|
Face value of equity share capital |
1 |
1 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
43,765.30 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
-0.04 |
-0.11 |
|
Diluted earnings (loss) per share from continuing operations |
-0.04 |
-0.11 |
| 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 |
-0.04 |
-0.11 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-0.04 |
-0.11 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
8,075.30 |
|
Capital work-in-progress |
1,587.30 |
|
Investment property |
1,663.40 |
|
Goodwill |
4,969.50 |
|
Other intangible assets |
5,819.40 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
11,238.30 |
|
Non-current financial assets |
|
|
Non-current investments |
5,364.40 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
(ii) Other financial assets |
10,234.60 |
|
Total of other non-current financial assets |
10,234.60 |
|
Total non-current financial assets |
15,599.00 |
|
Deferred tax assets (net) |
1,855.10 |
|
Other non-current assets |
|
| 1 |
(j) Non-current tax asset (net) |
1,470.50 |
| 2 |
(k) Other non current assets |
290.10 |
|
Total of other non-current assets |
1,760.60 |
|
Total non-current assets |
52,567.90 |
| 2 |
Current assets |
|
|
Inventories |
305.10 |
|
Current financial asset |
|
|
Current investments |
645.00 |
|
Trade receivables, current |
27,356.40 |
|
Cash and cash equivalents |
8,021.70 |
|
Bank balance other than cash and cash equivalents |
671.90 |
|
Loans, current |
1,517.60 |
|
Other current financial assets |
|
|
Total of other current financial assets |
10,221.10 |
|
Total current financial assets |
48,433.70 |
|
Current tax assets (net) |
56.50 |
|
Other current assets |
|
| 1 |
(d) Other current assets |
10,369.00 |
|
Total of other current assets |
10,369.00 |
|
Total current assets |
59,164.30 |
| 3 |
Non-current assets classified as held for sale |
9,103.40 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,20,835.60 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
36,368.50 |
|
Other equity |
43,765.30 |
|
Total equity attributable to owners of parent |
80,133.80 |
|
Non controlling interest |
1,358.00 |
|
Total equity |
81,491.80 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
2,127.60 |
|
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 |
(ii) Lease liabilities |
128.40 |
|
Total of other non-current financial liabilities |
128.40 |
|
Total non-current financial liabilities |
2,256.00 |
|
Provisions, non-current |
863.80 |
|
Deferred tax liabilities (net) |
662.20 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
(b) Contract liabilities |
8,080.50 |
|
Total of other non-current liabilities |
8,080.50 |
|
Total non-current liabilities |
11,862.50 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,012.20 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
32.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
10,796.10 |
|
Total Trade payable |
10,828.10 |
|
Other current financial liabilities |
|
| 1 |
(ii) Lease liabilities |
276.70 |
| 2 |
(iv) Other financial liabilities |
4,393.50 |
|
Total of other current financial liabilities |
4,670.20 |
|
Total current financial liabilities |
16,510.50 |
|
Other current liabilities |
10,044.50 |
| 1 |
(b) Contract liabilities |
9,790.00 |
| 2 |
(c) Other current liabilities |
254.50 |
|
Total of other current liabilities |
10,044.50 |
|
Provisions, current |
437.60 |
|
Current tax liabilities (Net) |
488.70 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
27,481.30 |
| 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 |
39,343.80 |
|
Total equity and liabilites |
1,20,835.60 |
|
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) |
| 1 |
(a) Air passage |
8,004.80 |
30,623.20 |
| 2 |
(b) Hotel packages |
5,777.30 |
16,831.90 |
| 3 |
(c) Other services |
1,408.70 |
6,114.50 |
|
Total Segment Revenue |
15,190.80 |
53,569.60 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
15,190.80 |
53,569.60 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
(a) Air passage |
(2,082.70) |
(609.90) |
| 2 |
(b) Hotel packages |
480.40 |
100.40 |
| 3 |
(c) Other services |
(805.70) |
(980.10) |
|
Total Profit before tax |
(2,408.00) |
(1,489.60) |
|
i. Finance cost |
192.50 |
611.30 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(1,055.20) |
(2,176.80) |
|
Profit before tax |
(1,545.30) |
75.90 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
(a) Air passage |
31,811.80 |
31,811.80 |
| 2 |
(b) Hotel packages |
19,432.60 |
19,432.60 |
| 3 |
(c) Other services |
3,016.10 |
3,016.10 |
|
Total Segment Asset |
54,260.50 |
54,260.50 |
|
Un-allocable Assets |
66,575.10 |
66,575.10 |
|
Net Segment Asset |
1,20,835.60 |
1,20,835.60 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
(a) Air passage |
22,496.70 |
22,496.70 |
| 2 |
(b) Hotel packages |
9,357.10 |
9,357.10 |
| 3 |
(c) Other services |
516.80 |
516.80 |
|
Total Segment Liabilities |
32,370.60 |
32,370.60 |
|
Un-allocable Liabilities |
6,973.20 |
6,973.20 |
|
Net Segment Liabilities |
39,343.80 |
39,343.80 |
|
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 |
Re-measurement gains on defined benefit plans |
143.50 |
304.10 |
| 2 |
Changes in the fair value of equity instruments |
(229.70) |
507.20 |
|
Total Amount of items that will not be reclassified to profit and loss |
(86.20) |
811.30 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(3.80) |
132.40 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
78.70 |
(58.70) |
|
Total Amount of items that will be reclassified to profit and loss |
78.70 |
(58.70) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(3.70) |
620.20 |
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 |
(5,019.80) |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
527.40 |
|
Adjustments for decrease (increase) in inventories |
(98.10) |
|
Adjustments for decrease (increase) in trade receivables, current |
1,392.30 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
7,603.30 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
(8,233.30) |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(2,040.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
372.40 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
1,598.40 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
315.10 |
|
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 |
1,683.20 |
|
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) |
5,095.70 |
|
Other adjustments for non-cash items |
(10.20) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
4,839.80 |
|
Net cash flows from (used in)
operations |
(180.00) |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
226.50 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
(406.50) |
|
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 |
248.20 |
|
Purchase of property, plant and equipment |
11,441.20 |
|
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 |
(409.10) |
|
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 |
1,305.10 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
5,262.20 |
|
Net cash flows from (used in)
investing activities |
(4,216.60) |
|
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 |
(341.20) |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
142.80 |
|
Dividends paid |
0.00 |
|
Interest paid |
486.10 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(970.10) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(5,593.20) |
|
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 |
(5,593.20) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
13,614.90 |
|
Cash and cash equivalents cash
flow statement at end of period |
8,021.70 |