Integrated Filing — IndAS

General information about company
Scrip Code	500850
NSE Symbol	INDHOTEL
MSEI Symbol	NOTLISTED
ISIN	INE053A01029
Name of company	THE INDIAN HOTELS COMPANY 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	05-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-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	Multi segment
Description of single segment
Start date and time of board meeting	05-May-2025   14:00:00
End date and time of board meeting	05-May-2025   17:00:00
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	24251400000	83345400000
	Other income	616400000	2304600000
	Total income	24867800000	85650000000
2	Expenses
(a)	Cost of materials consumed	2349300000	7737500000
(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	5882400000	21506800000
(e)	Finance costs	539000000	2083800000
(f)	Depreciation, depletion and amortisation expense	1420000000	5181600000
(f)	Other Expenses
1	Other Operating and General Expenses	7451900000	26407800000
	Total other expenses	7451900000	26407800000
	Total expenses	17642600000	62917500000
3	Total profit before exceptional items and tax	7225200000	22732500000
4	Exceptional items	-25600000	3048000000
5	Total profit before tax	7199600000	25780500000
6	Tax expense
7	Current tax	2017300000	6145900000
8	Deferred tax	-217800000	22100000
9	Total tax expenses	1799500000	6168000000
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	5400100000	19612500000
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	226500000	768400000
16	Total profit (loss) for period	5626600000	20380900000
17	Other comprehensive income net of taxes	-95100000	424600000
18	Total Comprehensive Income for the period	5531500000	20805500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	5223000000	19075900000
	Total profit or loss, attributable to non-controlling interests	403600000	403600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	5098400000	19531600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	433100000	1273900000
21	Details of equity share capital
	Paid-up equity share capital	1423400000	1423400000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		122732700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.67	13.4
	Diluted earnings (loss) per share from continuing operations	3.67	13.4
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	3.67	13.4
	Diluted earnings (loss) per share from continuing and discontinued operations	3.67	13.4
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	96324600000
	Capital work-in-progress	5758100000
	Investment property	0
	Goodwill	7107500000
	Other intangible assets	5749700000
	Intangible assets under development	567600000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	7009500000
	Non-current financial assets
	Non-current investments	6789400000
	Trade receivables, non-current	0
	Loans, non-current	92600000
	Other non-current financial assets	1431900000
	Total non-current financial assets	8313900000
	Deferred tax assets (net)	879500000
	Other non-current assets	3629500000
	Total non-current assets	135339900000
2	Current assets
	Inventories	1354700000
	Current financial asset
	Current investments	8988700000
	Trade receivables, current	6508800000
	Cash and cash equivalents	2569100000
	Bank balance other than cash and cash equivalents	19246500000
	Loans, current	118000000
	Other current financial assets	1305700000
	Total current financial assets	38736800000
	Current tax assets (net)	0
	Other current assets	1607900000
	Total current assets	41699400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	177039300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1423400000
	Other equity	110183700000
	Total equity attributable to owners of parent	111607100000
	Non controlling interest	12549000000
	Total equity	124156100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2031500000
	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	28112500000
	Total non-current financial liabilities	30144000000
	Provisions, non-current	1302900000
	Deferred tax liabilities (net)	1474800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	32921700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	215500000
	Trade payables, 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	5783900000
	Total Trade payable	5783900000
	Other current financial liabilities	5954000000
	Total current financial liabilities	11953400000
	Other current liabilities	5088400000
	Provisions, current	2622700000
	Current tax liabilities (Net)	297000000
	Deferred government grants, Current	0
	Total current liabilities	19961500000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	52883200000
	Total equity and liabilites	177039300000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	In Cash Flow Indirect tab the balance of Cash and cash equivalents cash flow statement at beginning of period also includes Addition due to acquisition of Subsidiaries of Rs. 18.76 lakhs.

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)
1	Hotel Services	21483200000	76232400000
2	Air and Institutional catering	2785900000	7164100000
	Total Segment Revenue	24269100000	83396500000
	Less: Inter segment revenue	17700000	17700000
	Revenue from operations	24251400000	83345400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Hotel Services	6656700000	21178800000
2	Air and Institutional catering	568500000	1553700000
	Total Profit before tax	7225200000	22732500000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	25600000	25600000
	Profit before tax	7199600000	25780500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Hotel Services	162850400000	162850400000
2	Air and Institutional catering	14188900000	14188900000
	Total Segment Asset	177039300000	177039300000
	Un-allocable Assets	0	0
	Net Segment Asset	177039300000	177039300000
4	Segment Liabilities
	Segment Liabilities
1	Hotel Services	48902100000	48902100000
2	Air and Institutional catering	3981100000	3981100000
	Total Segment Liabilities	52883200000	52883200000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	52883200000	52883200000
	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	-461100000	-762400000
2	Remeasurement of defined benefit obligation	-78700000	-121500000
3	Share of other comprehensive income of associates and joint venture	-43400000	128000000
	Total Amount of items that will not be reclassified to profit and loss	-583200000	-755900000
2	Income tax relating to items that will not be reclassified to profit or loss	-26200000	-31800000
3	Amount of items that will be reclassified to profit and loss
1	Currency translation difference (net)	451800000	1048500000
2	Share of other comprehensive income of associates and joint venture	10100000	100200000
	Total Amount of items that will be reclassified to profit and loss	461900000	1148700000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-95100000	424600000

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			25780500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2083800000
	Adjustments for decrease (increase) in inventories			-65700000
	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			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-823600000
	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			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			5181600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			305000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			356000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			200000
	Adjustments for dividend income			188500000
	Adjustments for interest income			1301400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-3231200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-402900000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			61000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1974300000
	Net cash flows from (used in) operations			27754800000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			5811100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			21943700000
	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			176600000
	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			124700000
	Purchase of property, plant and equipment			10741200000
	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			46900000
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			390300000
	Cash receipts from repayment of advances and loans made to other parties			-9000000
	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			438300000
	Interest received			1087600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-9305200000
	Net cash flows from (used in) investing activities	-18924800000
	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			2754900000
	Repayments of borrowings			3251600000
	Payments of lease liabilities			2181100000
	Dividends paid			2517700000
	Interest paid			273400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4500000
	Net cash flows from (used in) financing activities			-5473400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2454500000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			42600000
	Net increase (decrease) in cash and cash equivalents			-2411900000
	Cash and cash equivalents cash flow statement at beginning of period			4981000000
	Cash and cash equivalents cash flow statement at end of period			2569100000