Integrated Filing — IndAS

General information about company
Scrip Code	500314
NSE Symbol	ORIENTHOT
MSEI Symbol	NA
ISIN	INE750A01020
Name of company	Oriental Hotels Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-Apr-2025
Description of presentation currency	INR (in Actuals)
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	Single segment
Description of single segment	Single segment
Start date and time of board meeting	25-Apr-2025   11:15:00
End date and time of board meeting	25-Apr-2025   13:00:00
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

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1325300000	4397000000
	Other income	10900000	32000000
	Total income	1336200000	4429000000
2	Expenses
(a)	Cost of materials consumed	130400000	440900000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	260900000	985000000
(e)	Finance costs	42500000	170100000
(f)	Depreciation, depletion and amortisation expense	94000000	331300000
(f)	Other Expenses
1	Other Operating and General Expenses	543700000	1870100000
	Total other expenses	543700000	1870100000
	Total expenses	1071500000	3797400000
3	Total profit before exceptional items and tax	264700000	631600000
4	Exceptional items	0	0
5	Total profit before tax	264700000	631600000
6	Tax expense
7	Current tax	46100000	114900000
8	Deferred tax	39900000	94300000
9	Total tax expenses	86000000	209200000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	178700000	422400000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	15400000	-30300000
16	Total profit (loss) for period	194100000	392100000
17	Other comprehensive income net of taxes	-50800000	331100000
18	Total Comprehensive Income for the period	143300000	723200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	178600000	178600000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		6639700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.09	2.2
	Diluted earnings (loss) per share from continuing operations	1.09	2.2
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	1.09	2.2
	Diluted earnings (loss) per share from continuing and discontinued operations	1.09	2.2
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4804400000
	Capital work-in-progress	14000000
	Investment property
	Goodwill	0
	Other intangible assets	8300000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	3663300000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	52800000
	Total non-current financial assets	3716100000
	Deferred tax assets (net)	75300000
	Other non-current assets	187300000
	Total non-current assets	8805400000
2	Current assets
	Inventories	114700000
	Current financial asset
	Current investments	0
	Trade receivables, current	224300000
	Cash and cash equivalents	51800000
	Bank balance other than cash and cash equivalents	36100000
	Loans, current	0
	Other current financial assets	107100000
	Total current financial assets	419300000
	Current tax assets (net)
	Other current assets	159900000
	Total current assets	693900000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	9499300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	178600000
	Other equity	6639700000
	Total equity attributable to owners of parent	6818300000
	Non controlling interest
	Total equity	6818300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	609000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	357600000
	Total non-current financial liabilities	966600000
	Provisions, non-current	62700000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	11300000
	Total non-current liabilities	1040600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	885900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	27000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	327000000
	Total Trade payable	354000000
	Other current financial liabilities	227300000
	Total current financial liabilities	1467200000
	Other current liabilities	128600000
	Provisions, current	44600000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	1640400000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	2681000000
	Total equity and liabilites	9499300000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
	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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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	Change in fair value of equity instruments	-44300000	217700000
2	Remeasurement of defined benefit obligation	0	1500000
3	Share of other comprehensive income of associates and joint venture	-22700000	45800000
	Total Amount of items that will not be reclassified to profit and loss	-67000000	265000000
2	Income tax relating to items that will not be reclassified to profit or loss	-10700000	35300000
3	Amount of items that will be reclassified to profit and loss
1	Currency translation difference including associate (net)	-1500000	54300000
2	Share of other comprehensive income of joint venture	7000000	47100000
	Total Amount of items that will be reclassified to profit and loss	5500000	101400000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-50800000	331100000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			631600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			170100000
	Adjustments for decrease (increase) in inventories			-17300000
	Adjustments for decrease (increase) in trade receivables, current			-86000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-21500000
	Adjustments for decrease (increase) in other non-current assets			-3600000
	Adjustments for other financial assets, non-current			-46100000
	Adjustments for other financial assets, current			30100000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			61000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			55900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			331300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			16400000
	Adjustments for other financial liabilities, non-current			1200000
	Adjustments for unrealised foreign exchange losses gains			100000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-5500000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			1300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			487400000
	Net cash flows from (used in) operations			1119000000
	Dividends received			-1500000
	Interest paid			0
	Interest received			-9400000
	Income taxes paid (refund)			111300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			996800000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			6000000
	Purchase of property, plant and equipment			706400000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			13300000
	Interest received			6900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			122700000
	Net cash flows from (used in) investing activities	-557500000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			840000000
	Repayments of borrowings			1031300000
	Payments of lease liabilities			0
	Dividends paid			89300000
	Interest paid			179000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-459600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-20300000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-200000
	Net increase (decrease) in cash and cash equivalents			-20500000
	Cash and cash equivalents cash flow statement at beginning of period			72300000
	Cash and cash equivalents cash flow statement at end of period			51800000