Integrated Filing — IndAS

General information about company
Scrip Code	526668
NSE Symbol	KAMATHOTEL
MSEI Symbol	NOTLISTED
ISIN	INE967C01018
Name of company	KAMAT HOTELS (I) 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	26-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
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	Audited
Segment Reporting	Single segment
Description of single segment	HOTEL INDUSTRY
Start date and time of board meeting	26-Apr-2025   12:30:00
End date and time of board meeting	26-Apr-2025   14:20:00
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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	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	924629000	3624877000
	Other income	21696000	78465000
	Total income	946325000	3703342000
2	Expenses
(a)	Cost of materials consumed	76703000	308390000
(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	187085000	735643000
(e)	Finance costs	52601000	299935000
(f)	Depreciation, depletion and amortisation expense	53468000	197970000
(f)	Other Expenses
1	Heat, light and power	49861000	214327000
2	Others	362754000	1319652000
	Total other expenses	412615000	1533979000
	Total expenses	782472000	3075917000
3	Total profit before exceptional items and tax	163853000	627425000
4	Exceptional items	-3469000	23841000
5	Total profit before tax	160384000	651266000
6	Tax expense
7	Current tax	17018000	56937000
8	Deferred tax	35030000	131263000
9	Total tax expenses	52048000	188200000
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	108336000	463066000
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	1538000	2776000
16	Total profit (loss) for period	109874000	465842000
17	Other comprehensive income net of taxes	228000	2447000
18	Total Comprehensive Income for the period	110102000	468289000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	109874000	465842000
	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	110102000	468289000
	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	29480072000000	29480072000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.62	15.96
	Diluted earnings (loss) per share from continuing operations	3.62	15.6
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	3.62	15.96
	Diluted earnings (loss) per share from continuing and discontinued operations	3.62	15.6
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	3236365000
	Capital work-in-progress	76308000
	Investment property	78742000
	Goodwill	1850000
	Other intangible assets	6180000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	40393000
	Trade receivables, non-current	0
	Loans, non-current	191983000
	Other non-current financial assets	98313000
	Total non-current financial assets	330689000
	Deferred tax assets (net)	132718000
	Other non-current assets	1372249000
	Total non-current assets	5235101000
2	Current assets
	Inventories	46684000
	Current financial asset
	Current investments	1495000
	Trade receivables, current	87376000
	Cash and cash equivalents	121014000
	Bank balance other than cash and cash equivalents	166518000
	Loans, current	0
	Other current financial assets	91317000
	Total current financial assets	467720000
	Current tax assets (net)	0
	Other current assets	142486000
	Total current assets	656890000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5891991000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	300686000
	Other equity	2483904000
	Total equity attributable to owners of parent	2784590000
	Non controlling interest	0
	Total equity	2784590000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1244512000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	747729000
	Total non-current financial liabilities	1992241000
	Provisions, non-current	59433000
	Deferred tax liabilities (net)	291410000
	Deferred government grants, Non-current	0
	Other non-current liabilities	9478000
	Total non-current liabilities	2352562000
	Current liabilities
	Current financial liabilities
	Borrowings, current	31853000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	45390000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	109606000
	Total Trade payable	154996000
	Other current financial liabilities	475315000
	Total current financial liabilities	662164000
	Other current liabilities	78676000
	Provisions, current	13999000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	754839000
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	3107401000
	Total equity and liabilites	5891991000
	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-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	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-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	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	Remeasurement of defined benefit plans	627000	3269000
	Total Amount of items that will not be reclassified to profit and loss	627000	3269000
2	Income tax relating to items that will not be reclassified to profit or loss	399000	822000
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	228000	2447000

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			Unaudited
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			651266000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			299935000
	Adjustments for decrease (increase) in inventories			-4248000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			110189000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-310491000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			197970000
	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			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			65436000
	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			-23767000
	Other adjustments to reconcile profit (loss)			2776000
	Other adjustments for non-cash items			-220688000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-13760000
	Net cash flows from (used in) operations			637506000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-26120000
	Other inflows (outflows) of cash			94000
	Net cash flows from (used in) operating activities			663720000
	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			168000
	Purchase of property, plant and equipment			172050000
	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			0
	Interest received			299449000
	Income taxes paid (refund)			26154000
	Other inflows (outflows) of cash			241545000
	Net cash flows from (used in) investing activities	342958000
	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			259980000
	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			1028536000
	Repayments of borrowings			1742410000
	Payments of lease liabilities			85247000
	Dividends paid			0
	Interest paid			421263000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-960404000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			46274000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			46274000
	Cash and cash equivalents cash flow statement at beginning of period			74740000
	Cash and cash equivalents cash flow statement at end of period			121014000