Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	APOLSINHOT
MSEI Symbol	NOTLISTED
ISIN	INE451F01024
Name of company	APOLLO SINDOORI 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Standalone
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	15-May-2025   12:40:00
End date and time of board meeting	15-May-2025   16:10:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2024-05-28
Indicate Company website link for updated RPT policy of the Company	https://www.apollosindoori.com/wp-content/uploads/2024/08/Policy-on-dealing-with-related-party-transactions.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
The disclosure for the default on loans and Debt Securities is not applicable for the company

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	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
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	786621000	3085714000
	Other income	20825000	82729000
	Total income	807446000	3168443000
2	Expenses
(a)	Cost of materials consumed	324537000	1347182000
(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	368726000	1405199000
(e)	Finance costs	13567000	54693000
(f)	Depreciation, depletion and amortisation expense	12029000	45681000
(f)	Other Expenses
1	Other Expenses	65307000	191816000
	Total other expenses	65307000	191816000
	Total expenses	784166000	3044571000
3	Total profit before exceptional items and tax	23280000	123872000
4	Exceptional items	0	0
5	Total profit before tax	23280000	123872000
6	Tax expense
7	Current tax	4400000	34100000
8	Deferred tax	-9716000	-10625000
9	Total tax expenses	-5316000	23475000
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	28596000	100397000
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	0	0
16	Total profit (loss) for period	28596000	100397000
17	Other comprehensive income net of taxes	36140000	36140000
18	Total Comprehensive Income for the period	64736000	136537000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	13002000	13002000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		929005000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	11	38.61
	Diluted earnings (loss) per share from continuing operations	11	38.61
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	11	38.61
	Diluted earnings (loss) per share from continuing and discontinued operations	11	38.61
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		1.tThe above Financial results for the quarter and Year ended 31.03.25 have been reviewed by the Audit Committee and approved and taken on record by the Board of Directors of the Company at their meeting held on 15.05.2025 n n2.tThe above standalone financial results for the quarter and year ending 31.03.2025 have been prepared in accordance with the Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules•, 2015 as amended. n n3.tThe Company has three business segments (i) Management •services (ii) Food & Beverages and (iii) Hospitality Services. However, Hospitality is not reportable segment as per the Indian Accounting Standards. n n4.tThe Board of Directors has recommended a Dividend of Rs. 2.50/- per share ( 10% as Interim declared and paid in February 7, 2025 Board Meeting and 40% Final Dividend in the Current Board Meeting dated 15th May, 2025 ) on Equity Shares subject to approval of the Members at the ensuing Annual General Meeting. n n5.tThe figures for the quarter ended March 31, 2025 and March 31, 2024 are arrived at as difference between audited figures for the year ended and the reviewed figures for the nine months ended for the relevant financial years. n n6.tPrevious year/ period figures have been re-grouped to make them comparable to the current period presentation. n

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	157665000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	44987000
	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	785453000
	Trade receivables, non-current	0
	Loans, non-current	13200000
	Other non-current financial assets	0
	Total non-current financial assets	798653000
	Deferred tax assets (net)	24464000
	Other non-current assets	68576000
	Total non-current assets	1094345000
2	Current assets
	Inventories	21618000
	Current financial asset
	Current investments	0
	Trade receivables, current	483026000
	Cash and cash equivalents	81163000
	Bank balance other than cash and cash equivalents	1243000
	Loans, current	19755000
	Other current financial assets	109815000
	Total current financial assets	695002000
	Current tax assets (net)	0
	Other current assets	14307000
	Total current assets	730927000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1825272000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	13002000
	Other equity	929005000
	Total equity attributable to owners of parent	942007000
	Non controlling interest
	Total equity	942007000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	16509000
	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	45111000
	Total non-current financial liabilities	61620000
	Provisions, non-current	36518000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	98138000
	Current liabilities
	Current financial liabilities
	Borrowings, current	453969000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	48813000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	119231000
	Total Trade payable	168044000
	Other current financial liabilities	101190000
	Total current financial liabilities	723203000
	Other current liabilities	44533000
	Provisions, current	17391000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	785127000
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	883265000
	Total equity and liabilites	1825272000
	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		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Management Services	199078000	727614000
2	Food & Beverages	583046000	2341669000
3	Others	25322000	99160000
	Total Segment Revenue	807446000	3168443000
	Less: Inter segment revenue	0	0
	Revenue from operations	807446000	3168443000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Management Services	7553000	41838000
2	Food & Beverages	7263000	54163000
3	Others	22031000	82564000
	Total Profit before tax	36847000	178565000
	i. Finance cost	13567000	13567000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	23280000	123872000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Management Services	185088000	185088000
2	Food & Beverages	636879000	636879000
3	Others	1003305000	1003305000
	Total Segment Asset	1825272000	1825272000
	Un-allocable Assets	0	0
	Net Segment Asset	1825272000	1825272000
4	Segment Liabilities
	Segment Liabilities
1	Management Services	27762000	27762000
2	Food & Beverages	282112000	282112000
3	Others	1515398000	1515398000
	Total Segment Liabilities	1825272000	1825272000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	1825272000	1825272000
	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	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined benefit obligation	48296000	48296000
	Total Amount of items that will not be reclassified to profit and loss	48296000	48296000
2	Income tax relating to items that will not be reclassified to profit or loss	12156000	12156000
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	0
5	Total Other comprehensive income	36140000	36140000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			123872000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-1235000
	Adjustments for decrease (increase) in trade receivables, current			15150000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			54572000
	Adjustments for decrease (increase) in other non-current assets			70000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-704000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			40364000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2221000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			45681000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			10624000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-484000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			80000000
	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			0
	Other adjustments to reconcile profit (loss)			53761000
	Other adjustments for non-cash items			1503000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			141523000
	Net cash flows from (used in) operations			265395000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			52093000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			213302000
	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			0
	Purchase of property, plant and equipment			86755000
	Proceeds from sales of investment property			5209000
	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			80000000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1546000
	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			14096000
	Repayments of borrowings			7535000
	Payments of lease liabilities			23837000
	Dividends paid			6501000
	Interest paid			47939000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-71716000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			140040000
	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			140040000
	Cash and cash equivalents cash flow statement at beginning of period			-509377000
	Cash and cash equivalents cash flow statement at end of period			-369337000