Integrated Filing — IndAS

General information about company
Scrip Code	500840
NSE Symbol	EIHOTEL
MSEI Symbol	NOTLISTED
ISIN	INE230A01023
Name of company	EIH 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-May-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	HOTELS
Start date and time of board meeting	20-May-2025   16:00:00
End date and time of board meeting	20-May-2025   19:00:00
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	8274500000	27431500000
	Other income	383900000	1363600000
	Total income	8658400000	28795100000
2	Expenses
(a)	Cost of materials consumed	677400000	2466100000
(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	1427400000	5445300000
(e)	Finance costs	58500000	213500000
(f)	Depreciation, depletion and amortisation expense	329800000	1344700000
(f)	Other Expenses
1	Other Expenses	2661700000	9349800000
	Total other expenses	2661700000	9349800000
	Total expenses	5154800000	18819400000
3	Total profit before exceptional items and tax	3503600000	9975700000
4	Exceptional items	-221200000	-283600000
5	Total profit before tax	3282400000	9692100000
6	Tax expense
7	Current tax	841400000	2231500000
8	Deferred tax	92300000	349300000
9	Total tax expenses	933700000	2580800000
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	2348700000	7111300000
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	267500000	587700000
16	Total profit (loss) for period	2616200000	7699000000
17	Other comprehensive income net of taxes	68400000	88200000
18	Total Comprehensive Income for the period	2684600000	7787200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2529400000	7394500000
	Total profit or loss, attributable to non-controlling interests	86800000	86800000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2603900000	7483300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	80700000	303900000
21	Details of equity share capital
	Paid-up equity share capital	1250700000	1250700000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		44877700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.04	11.82
	Diluted earnings (loss) per share from continuing operations	4.04	11.82
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	4.04	11.82
	Diluted earnings (loss) per share from continuing and discontinued operations	4.04	11.82
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	26439000000
	Capital work-in-progress	3075300000
	Investment property	954300000
	Goodwill	4020900000
	Other intangible assets	15600000
	Intangible assets under development	5400000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	4087300000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	1913500000
	Total non-current financial assets	6000800000
	Deferred tax assets (net)	83300000
	Other non-current assets	2015100000
	Total non-current assets	42609700000
2	Current assets
	Inventories	595400000
	Current financial asset
	Current investments	1388000000
	Trade receivables, current	2394900000
	Cash and cash equivalents	3778500000
	Bank balance other than cash and cash equivalents	5342800000
	Loans, current	0
	Other current financial assets	229800000
	Total current financial assets	13134000000
	Current tax assets (net)
	Other current assets	644200000
	Total current assets	14373600000
3	Non-current assets classified as held for sale	1412100000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	58395400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1250700000
	Other equity	44877700000
	Total equity attributable to owners of parent	46128400000
	Non controlling interest	1309800000
	Total equity	47438200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	3067800000
	Total non-current financial liabilities	3067800000
	Provisions, non-current	321300000
	Deferred tax liabilities (net)	1959900000
	Deferred government grants, Non-current
	Other non-current liabilities	12900000
	Total non-current liabilities	5361900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	201700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2570700000
	Total Trade payable	2772400000
	Other current financial liabilities	469500000
	Total current financial liabilities	3241900000
	Other current liabilities	1319700000
	Provisions, current	1019300000
	Current tax liabilities (Net)	14400000
	Deferred government grants, Current
	Total current liabilities	5595300000
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	10957200000
	Total equity and liabilites	58395400000
	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	Share of other comprehensive income of associates and joint ventures accounted for using the equity method	-3900000	-4500000
2	Re-measurements of the defined benefit plans	44200000	6600000
	Total Amount of items that will not be reclassified to profit and loss	40300000	2100000
2	Income tax relating to items that will not be reclassified to profit or loss	8400000	900000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	36500000	87000000
	Total Amount of items that will be reclassified to profit and loss	36500000	87000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	68400000	88200000

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			9692100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			213500000
	Adjustments for decrease (increase) in inventories			26400000
	Adjustments for decrease (increase) in trade receivables, current			-398000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-517900000
	Adjustments for decrease (increase) in other non-current assets			24000000
	Adjustments for other financial assets, non-current			-50300000
	Adjustments for other financial assets, current			-21400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			245900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			201300000
	Adjustments for increase (decrease) in other non-current liabilities			77000000
	Adjustments for depreciation and amortisation expense			1344700000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			80400000
	Adjustments for provisions, non-current			-74500000
	Adjustments for other financial liabilities, current			43000000
	Adjustments for other financial liabilities, non-current			-10600000
	Adjustments for unrealised foreign exchange losses gains			-1100000
	Adjustments for dividend income			100000
	Adjustments for interest income			667900000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-92900000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-75300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			131400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			477600000
	Net cash flows from (used in) operations			10169700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1918900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			8250800000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			-519100000
	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			311500000
	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			55600000
	Purchase of property, plant and equipment			4835500000
	Proceeds from sales of investment property			0
	Purchase of investment property			590100000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			10300000
	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			67300000
	Interest received			629600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			654600000
	Net cash flows from (used in) investing activities	-4236400000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			150400000
	Dividends paid			832500000
	Interest paid			145400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1128300000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2886100000
	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			2886100000
	Cash and cash equivalents cash flow statement at beginning of period			892400000
	Cash and cash equivalents cash flow statement at end of period			3778500000