Integrated Filing — IndAS



General information about company
Scrip Code 544111
NSE Symbol PARKHOTELS
MSEI Symbol NOTLISTED
ISIN INE988S01028
Name of company APEEJAY SURRENDRA PARK 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-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 Multi segment
Description of single segment
Start date and time of board meeting 26-May-2025   16:00:00
End date and time of board meeting 26-May-2025   19:30:00
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 1773200000 6314500000
Other income 28700000 219000000
Total income 1801900000 6533500000
2 Expenses
(a) Cost of materials consumed 212100000 794500000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 6300000 -2300000
(d) Employee benefit expense 379600000 1412300000
(e) Finance costs 49900000 165400000
(f) Depreciation, depletion and amortisation expense 197800000 617700000
(f) Other Expenses
1 Other Expenses 564300000 2064800000
Total other expenses 564300000 2064800000
Total expenses 1410000000 5052400000
3 Total profit before exceptional items and tax 391900000 1481100000
4 Exceptional items 0 0
5 Total profit before tax 391900000 1481100000
6 Tax expense
7 Current tax 67600000 263200000
8 Deferred tax 58500000 381900000
9 Total tax expenses 126100000 645100000
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 265800000 836000000
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 265800000 836000000
17 Other comprehensive income net of taxes -9900000 -9600000
18 Total Comprehensive Income for the period 255900000 826400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 265800000 835900000
Total profit or loss, attributable to non-controlling interests 0 100000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 256100000 826300000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 100000
21 Details of equity share capital
Paid-up equity share capital 213100000 213100000
Face value of equity share capital 1 1
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 1.24 3.92
Diluted earnings (loss) per share from continuing operations 1.24 3.92
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 1.24 3.92
Diluted earnings (loss) per share from continuing and discontinued operations 1.24 3.92
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 9371600000
Capital work-in-progress 748100000
Investment property 200000
Goodwill 228100000
Other intangible assets 2699600000
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 200000
Trade receivables, non-current
Loans, non-current 62700000
Other non-current financial assets 602800000
Total non-current financial assets 665700000
Deferred tax assets (net) 69600000
Other non-current assets 198700000
Total non-current assets 13981600000
2 Current assets
Inventories 1117800000
Current financial asset
Current investments 561300000
Trade receivables, current 384800000
Cash and cash equivalents 206700000
Bank balance other than cash and cash equivalents 7600000
Loans, current 1400000
Other current financial assets 78000000
Total current financial assets 1239800000
Current tax assets (net)
Other current assets 375100000
Total current assets 2732700000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 16714300000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 213100000
Other equity 12627800000
Total equity attributable to owners of parent 12840900000
Non controlling interest -2000000
Total equity 12838900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 367800000
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 885300000
Total non-current financial liabilities 1253100000
Provisions, non-current 149900000
Deferred tax liabilities (net) 756800000
Deferred government grants, Non-current
Other non-current liabilities 28700000
Total non-current liabilities 2188500000
Current liabilities
Current financial liabilities
Borrowings, current 364200000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 48400000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 462300000
Total Trade payable 510700000
Other current financial liabilities 497300000
Total current financial liabilities 1372200000
Other current liabilities 224500000
Provisions, current 90200000
Current tax liabilities (Net) 0
Deferred government grants, Current
Total current liabilities 1686900000
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 3875400000
Total equity and liabilites 16714300000
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)
1 Hospitality 1769900000 6303900000
2 Others 3300000 10500000
Total Segment Revenue 1773200000 6314400000
Less: Inter segment revenue
Revenue from operations 1773200000 6314400000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Hospitality 639000000 2261800000
2 Others 600000 2400000
Total Profit before tax 639600000 2264200000
i. Finance cost 49900000 49900000
ii. Other Unallocable Expenditure net off Unallocable income 197800000 197800000
Profit before tax 391900000 1481100000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Hospitality 15737800000 15737800000
2 Others 15800000 15800000
Total Segment Asset 15753600000 15753600000
Un-allocable Assets 960700000 960700000
Net Segment Asset 16714300000 16714300000
4 Segment Liabilities
Segment Liabilities
1 Hospitality 2367000000 2367000000
2 Others 12100000 12100000
Total Segment Liabilities 2379100000 2379100000
Un-allocable Liabilities 1496300000 1496300000
Net Segment Liabilities 3875400000 3875400000
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 Re-measurement gain/( losses ) on defined benefit obligations -14000000 -13800000
Total Amount of items that will not be reclassified to profit and loss -14000000 -13800000
2 Income tax relating to items that will not be reclassified to profit or loss -4100000 -4200000
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 -9900000 -9600000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 1481100000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 163300000
Adjustments for decrease (increase) in inventories -80300000
Adjustments for decrease (increase) in trade receivables, current -44700000
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 -265900000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 46300000
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 617900000
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 33100000
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 36400000
Adjustments for fair value losses (gains) -15800000
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) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 490300000
Net cash flows from (used in) operations 1971400000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 303900000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1667500000
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 4700000
Purchase of property, plant and equipment -1509900000
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 -545500000
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 32900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 62100000
Net cash flows from (used in) investing activities 2155100000
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 1120100000
Repayments of borrowings -674100000
Payments of lease liabilities -139300000
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -265200000
Net cash flows from (used in) financing activities 1668300000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5490900000
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 5490900000
Cash and cash equivalents cash flow statement at beginning of period 444500000
Cash and cash equivalents cash flow statement at end of period 5935400000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.R. Batliboi and Co. LLP Yes 31-Jul-2027