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	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	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

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	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	1380570000	5417884000
	Other income	24000000	103001000
	Total income	1404570000	5520885000
2	Expenses
(a)	Cost of materials consumed	354404000	1478939000
(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	855173000	3282604000
(e)	Finance costs	16672000	76169000
(f)	Depreciation, depletion and amortisation expense	22223000	93251000
(f)	Other Expenses
1	Other Expenses	141187000	469232000
	Total other expenses	141187000	469232000
	Total expenses	1389659000	5400195000
3	Total profit before exceptional items and tax	14911000	120690000
4	Exceptional items	0	0
5	Total profit before tax	14911000	120690000
6	Tax expense
7	Current tax	17717000	64661000
8	Deferred tax	-24393000	-21200000
9	Total tax expenses	-6676000	43461000
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	21587000	77229000
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	21587000	77229000
17	Other comprehensive income net of taxes	48892000	38371000
18	Total Comprehensive Income for the period	70479000	115600000
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	13002000	13002000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		1447092000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	8.3	29.71
	Diluted earnings (loss) per share from continuing operations	8.3	29.71
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	8.3	29.71
	Diluted earnings (loss) per share from continuing and discontinued operations	8.3	29.71
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

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	273617000
	Capital work-in-progress	2824000
	Investment property	0
	Goodwill	100992000
	Other intangible assets	292436000
	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	143538000
	Trade receivables, non-current	0
	Loans, non-current	38038000
	Other non-current financial assets	44286000
	Total non-current financial assets	225862000
	Deferred tax assets (net)	80537000
	Other non-current assets	72824000
	Total non-current assets	1049092000
2	Current assets
	Inventories	31236000
	Current financial asset
	Current investments	0
	Trade receivables, current	845613000
	Cash and cash equivalents	296784000
	Bank balance other than cash and cash equivalents	695159000
	Loans, current	33172000
	Other current financial assets	76522000
	Total current financial assets	1947250000
	Current tax assets (net)	65492000
	Other current assets	62691000
	Total current assets	2106669000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	3155761000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	13002000
	Other equity	1447092000
	Total equity attributable to owners of parent	1460094000
	Non controlling interest	0
	Total equity	1460094000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	18161000
	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	297252000
	Total non-current financial liabilities	315413000
	Provisions, non-current	184259000
	Deferred tax liabilities (net)	1636000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	501308000
	Current liabilities
	Current financial liabilities
	Borrowings, current	460636000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	57900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	187635000
	Total Trade payable	245535000
	Other current financial liabilities	275013000
	Total current financial liabilities	981184000
	Other current liabilities	187912000
	Provisions, current	25263000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1194359000
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	1695667000
	Total equity and liabilites	3155761000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Management Services	199079000	727614000
2	Food & beverages	673118000	2668155000
3	House Keeping & Facility management	581503000	2268226000
4	Others	27403000	178339000
	Total Segment Revenue	1481103000	5842334000
	Less: Inter segment revenue	76533000	76533000
	Revenue from operations	1404570000	5520885000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Management Services	7553000	41838000
2	Food & beverages	5718000	53216000
3	House Keeping & Facility management	16281000	99241000
4	Others	22031000	82564000
	Total Profit before tax	51583000	276859000
	i. Finance cost	16672000	16672000
	ii. Other Unallocable Expenditure net off Unallocable income	20000000	20000000
	Profit before tax	14911000	120690000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Management Services	178876000	178876000
2	Food & beverages	896090000	896090000
3	House Keeping & Facility management	1846947000	1846947000
4	Others	233848000	233848000
	Total Segment Asset	3155761000	3155761000
	Un-allocable Assets	0	0
	Net Segment Asset	3155761000	3155761000
4	Segment Liabilities
	Segment Liabilities
1	Management Services	27762000	27762000
2	Food & beverages	533570000	533570000
3	House Keeping & Facility management	1839603000	1839603000
4	Others	754826000	754826000
	Total Segment Liabilities	3155761000	3155761000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3155761000	3155761000
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of Defined Benefit Obligation	65300000	51240000
	Total Amount of items that will not be reclassified to profit and loss	65300000	51240000
2	Income tax relating to items that will not be reclassified to profit or loss	16408000	12869000
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	48892000	38371000

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			120690000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			612000
	Adjustments for decrease (increase) in trade receivables, current			70356000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			27447000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-11138000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			27576000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1753000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			93251000
	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			-61986000
	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			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-5663000
	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)			927000
	Other adjustments for non-cash items			54599000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			197734000
	Net cash flows from (used in) operations			318424000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			105150000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			213274000
	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			126334000
	Proceeds from sales of investment property			11640000
	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			59624000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			21166000
	Net cash flows from (used in) investing activities	-33904000
	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			20964000
	Payments of lease liabilities			0
	Dividends paid			6501000
	Interest paid			52751000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-55745000
	Net cash flows from (used in) financing activities			-121865000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			57505000
	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			57505000
	Cash and cash equivalents cash flow statement at beginning of period			-217888000
	Cash and cash equivalents cash flow statement at end of period			-160383000