Integrated Filing — IndAS



General information about company

Scrip Code 544111
NSE Symbol PARKHOTELS
MSEI Symbol NOTLISTED
ISIN INE988S01028
Name of company APEEJAY SURRENDRA PARK HOTELS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-08-2026   18:30:00
End date and time of board meeting 14-08-2026   20:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 16,678.00 16,678.00
Other income 479.00 479.00
Total income 17,157.00 17,157.00
2 Expenses
(a) Cost of materials consumed 2,094.00 2,094.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (10.00) (10.00)
(d) Employee benefit expense 4,061.00 4,061.00
(e) Finance costs 1,037.00 1,037.00
(f) Depreciation, depletion and amortisation expense 2,108.00 2,108.00
(f) Other Expenses
1 Other Expenses 5,847.00 5,847.00
Total other expenses 5,847.00 5,847.00
Total expenses 15,137.00 15,137.00
3 Total profit before exceptional items and tax 2,020.00 2,020.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,020.00 2,020.00
6 Tax expense
7 Current tax 649.00 649.00
8 Deferred tax 222.00 222.00
9 Total tax expenses 871.00 871.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,149.00 1,149.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,149.00 1,149.00
17 Other comprehensive income net of taxes 22.00 22.00
18 Total Comprehensive Income for the period 1,171.00 1,171.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,149.00 1,149.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,149.00 1,149.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,134.00 2,134.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.54 0.54
Diluted earnings (loss) per share from continuing operations 0.54 0.54
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 0.54 0.54
Diluted earnings (loss) per share from continuing and discontinued operations 0.54 0.54
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above consolidated financial results of Apeejay Surrendra Park Hotels Limited (“the Company”) and its subsidiaries (together referred as “the Group”) have been reviewed and recommended by the Audit and Risk Management Committee and approved by the Board of Directors (in their respective meetings) held on August 14, 2026. The Statutory Auditors have expressed an unmodified conclusion on these unaudited consolidated financial results. 2. The Group's unaudited consolidated financial results for the quarter ended June 30, 2026. have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 (Ind AS 34) Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. 3. The figures for the quarter ended March 31, 2026 as reported in these unaudited consolidated financial results, are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of third quarter of the relevant financial year. Also, the figures upto the end of the third quarter had only been reviewed and not subjected to audit.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Hospitality 16,662.00 16,662.00
2 Others 0.00016 0.00016
Total Segment Revenue 16,678.00 16,678.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 16,678.00 16,678.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hospitality 5,157.00 5,157.00
2 Others 8.00 8.00
Total Profit before tax 5,165.00 5,165.00
i. Finance cost 1,037.00 1,037.00
ii. Other Unallocable Expenditure net off Unallocable income 2,108.00 2,108.00
Profit before tax 2,020.00 2,020.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hospitality 1,94,681.00 1,94,681.00
2 Others 120.00 120.00
Total Segment Asset 1,94,801.00 1,94,801.00
Un-allocable Assets 14,384.00 14,384.00
Net Segment Asset 2,09,185.00 2,09,185.00
4 Segment Liabilities
Segment Liabilities
1 Hospitality 35,443.00 35,443.00
2 Others 120.00 120.00
Total Segment Liabilities 35,563.00 35,563.00
Un-allocable Liabilities 38,196.00 38,196.00
Net Segment Liabilities 73,759.00 73,759.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 4. Subsequent to the investee reporting date, the Group acquired additional 12% equity shares of Zillion Hotels and Resorts Pvt. Ltd. upon the payment of second tranche of INR 29.30 Cr. in accordance with the contractual terms stipulated under the Share Purchase Agreement (SPA). Since the Group's had already obtained control over the investee in the previous year, the subsequent acquisition represents only an increase in the Group's existing ownership interest and does not alter the Group's control over the entity. Accordingly, there is no impact on the consolidated financial results. 5. During the quarter, the Company has decided to opt for new tax regime under the Income tax Act, 1961. The impact thereof has been considered under the current period tax expenses.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 gain/(losses) on defined benefit obligations 30.00 30.00
Total Amount of items that will not be reclassified to profit and loss 30.00
2 Income tax relating to items that will not be reclassified to profit or loss 8.00 8.00
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 22.00 22.00