Integrated Filing — IndAS



General information about company
Scrip Code 544129
NSE Symbol JUNIPER
MSEI Symbol NOTLISTED
ISIN INE696F01016
Name of company JUNIPER 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Hospitality (Hotels)
Start date and time of board meeting 28-May-2025   11:15:00
End date and time of board meeting 28-May-2025   14:40:00
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 2775632000 9442725000
Other income 93872000 313394000
Total income 2869504000 9756119000
2 Expenses
(a) Cost of materials consumed 0 0
(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 459123000 1738375000
(e) Finance costs 243350000 1085895000
(f) Depreciation, depletion and amortisation expense 283225000 1094894000
(f) Other Expenses
1 Food and beverages consumed 198162000 744991000
2 Other expenses 951098000 3592071000
Total other expenses 1149260000 4337062000
Total expenses 2134958000 8256226000
3 Total profit before exceptional items and tax 734546000 1499893000
4 Exceptional items 0 0
5 Total profit before tax 734546000 1499893000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 185006000 787008000
9 Total tax expenses 185006000 787008000
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 549540000 712885000
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 549540000 712885000
17 Other comprehensive income net of taxes -2508000 1290000
18 Total Comprehensive Income for the period 547032000 714175000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 549533000 712856000
Total profit or loss, attributable to non-controlling interests 7000 29000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 547025000 714145000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 7000 30000
21 Details of equity share capital
Paid-up equity share capital 2225024000 2225024000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 25041964000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.47 3.2
Diluted earnings (loss) per share from continuing operations 2.47 3.2
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 2.47 3.2
Diluted earnings (loss) per share from continuing and discontinued operations 2.47 3.2
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 29967169000
Capital work-in-progress 2562735000
Investment property 0
Goodwill 2334335000
Other intangible assets 4028936000
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 14305000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 234260000
Total non-current financial assets 248565000
Deferred tax assets (net) 757676000
Other non-current assets 636283000
Total non-current assets 40535699000
2 Current assets
Inventories 100169000
Current financial asset
Current investments 5893000
Trade receivables, current 550548000
Cash and cash equivalents 142908000
Bank balance other than cash and cash equivalents 36236000
Loans, current 90000000
Other current financial assets 2322009000
Total current financial assets 3147594000
Current tax assets (net) 0
Other current assets 184630000
Total current assets 3432393000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 43968092000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2225024000
Other equity 25041964000
Total equity attributable to owners of parent 27266988000
Non controlling interest 182000
Total equity 27267170000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9795904000
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 153822000
Total non-current financial liabilities 9949726000
Provisions, non-current 108837000
Deferred tax liabilities (net) 39303000
Deferred government grants, Non-current 0
Other non-current liabilities 4196685000
Total non-current liabilities 14294551000
Current liabilities
Current financial liabilities
Borrowings, current 410846000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 129957000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 817807000
Total Trade payable 947764000
Other current financial liabilities 505163000
Total current financial liabilities 1863773000
Other current liabilities 383594000
Provisions, current 159004000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 2406371000
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 16700922000
Total equity and liabilites 43968092000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block
Textual Information(1) Please refer the PDF file submitted to the stock exchange pertaining to the financial results.



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 Remeasurement gain/(loss) on the defined benefit plans -3544000 1448000
2 Equity Instruments through Other Comprehensive Income 162000 233000
Total Amount of items that will not be reclassified to profit and loss -3382000 1681000
2 Income tax relating to items that will not be reclassified to profit or loss -874000 391000
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 -2508000 1290000



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 1499893000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1085895000
Adjustments for decrease (increase) in inventories -6679000
Adjustments for decrease (increase) in trade receivables, current 46090000
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 -92855000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 12694000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -207395000
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 30998000
Adjustments for depreciation and amortisation expense 1094894000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 2054000
Adjustments for provisions, current 34386000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -115607000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -3117000
Adjustments for dividend income 7000
Adjustments for interest income 190288000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -364000
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 -40349000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1650350000
Net cash flows from (used in) operations 3150243000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 57963000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3092280000
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 10581000
Purchase of property, plant and equipment 1302798000
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 3250000000
Cash advances and loans made to other parties 90000000
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 180485000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2323779000
Net cash flows from (used in) investing activities -6775511000
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 6960000000
Repayments of borrowings 5593278000
Payments of lease liabilities 171765000
Dividends paid 0
Interest paid 1163283000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -390293000
Net cash flows from (used in) financing activities -358619000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -4041850000
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 -4041850000
Cash and cash equivalents cash flow statement at beginning of period 4184692000
Cash and cash equivalents cash flow statement at end of period 142842000





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 B C & CO LLP Yes 28-Feb-2026