Integrated Filing — IndAS



General information about company
Scrip Code 543984
NSE Symbol SAMHI
MSEI Symbol NOTLISTED
ISIN INE08U801020
Name of company SAMHI 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-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 Developing and running of Hotels
Start date and time of board meeting 29-May-2025   16:00:00
End date and time of board meeting 29-May-2025   17:45:00
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 3188090000 11300070000
Other income 47910000 196720000
Total income 3236000000 11496790000
2 Expenses
(a) Cost of materials consumed 216000000 814940000
(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 444990000 1821470000
(e) Finance costs 553360000 2287600000
(f) Depreciation, depletion and amortisation expense 289600000 1168280000
(f) Other Expenses
1 Other expenses 1312090000 4603510000
Total other expenses 1312090000 4603510000
Total expenses 2816040000 10695800000
3 Total profit before exceptional items and tax 419960000 800990000
4 Exceptional items -194350000 -194350000
5 Total profit before tax 225610000 606640000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -233050000 -248360000
9 Total tax expenses -233050000 -248360000
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 458660000 855000000
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 458660000 855000000
17 Other comprehensive income net of taxes -150000 -5140000
18 Total Comprehensive Income for the period 458510000 849860000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 458660000 855000000
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 -150000 -5140000
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 221210000 221210000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 11199330000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.08 3.88
Diluted earnings (loss) per share from continuing operations 2.06 3.84
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 2.08 3.88
Diluted earnings (loss) per share from continuing and discontinued operations 2.06 3.84
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 26646040000
Capital work-in-progress 954070000
Investment property 0
Goodwill 5218350000
Other intangible assets 56390000
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 0
Trade receivables, non-current 0
Loans, non-current 52300000
Other non-current financial assets 1337460000
Total non-current financial assets 1389760000
Deferred tax assets (net) 241600000
Other non-current assets 112750000
Total non-current assets 34618960000
2 Current assets
Inventories 41510000
Current financial asset
Current investments 0
Trade receivables, current 673260000
Cash and cash equivalents 633760000
Bank balance other than cash and cash equivalents 65910000
Loans, current 0
Other current financial assets 179390000
Total current financial assets 1552320000
Current tax assets (net)
Other current assets 460110000
Total current assets 2053940000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 36672900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 221210000
Other equity 11199330000
Total equity attributable to owners of parent 11420540000
Non controlling interest 0
Total equity 11420540000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 19633430000
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 1031380000
Total non-current financial liabilities 20664810000
Provisions, non-current 85870000
Deferred tax liabilities (net) 757490000
Deferred government grants, Non-current 0
Other non-current liabilities 246330000
Total non-current liabilities 21754500000
Current liabilities
Current financial liabilities
Borrowings, current 1651350000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 91900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 862520000
Total Trade payable 954420000
Other current financial liabilities 380140000
Total current financial liabilities 2985910000
Other current liabilities 436210000
Provisions, current 75740000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 3497860000
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 25252360000
Total equity and liabilites 36672900000
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 Re-measurement (loss)/gain on defined benefit obligations -150000 -5140000
Total Amount of items that will not be reclassified to profit and loss -150000 -5140000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 -150000 -5140000



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 606640000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2287600000
Adjustments for decrease (increase) in inventories -680000
Adjustments for decrease (increase) in trade receivables, current -102500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -133780000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -90540000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -271890000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -87550000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1168280000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -162880000
Adjustments for provisions, current -2890000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -41560000
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 93290000
Adjustments for share-based payments 177400000
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 357230000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -43990000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 2958960000
Net cash flows from (used in) operations 3565600000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -4770000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3570370000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 517700000
Cash flows used in obtaining control of subsidiaries or other businesses 2140180000
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 3080000
Purchase of property, plant and equipment 1374530000
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 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 76660000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 478600000
Net cash flows from (used in) investing activities -2438670000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 7880000
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 7912370000
Repayments of borrowings 7504360000
Payments of lease liabilities 104920000
Dividends paid 0
Interest paid 2132590000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1821620000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -689920000
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 -689920000
Cash and cash equivalents cash flow statement at beginning of period 1323680000
Cash and cash equivalents cash flow statement at end of period 633760000





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 B S R & Co. LLP, Chartered Accountants Yes 31-Jul-2025