Integrated Filing — IndAS



General information about company
Scrip Code 541233
NSE Symbol LEMONTREE
MSEI Symbol NOTLISTED
ISIN INE970X01018
Name of company LEMON TREE 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 20-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 Hotel Business
Start date and time of board meeting 29-May-2025   15:02:00
End date and time of board meeting 29-May-2025   17:30:00
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 3785152000 12860777000
Other income 8801000 23339000
Total income 3793953000 12884116000
2 Expenses
(a) Cost of materials consumed 229883000 762109000
(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 570453000 2184819000
(e) Finance costs 472423000 2006670000
(f) Depreciation, depletion and amortisation expense 348735000 1392965000
(f) Other Expenses
1 Power and Fuel 201816000 877913000
2 Others 741871000 2694706000
Total other expenses 943687000 3572619000
Total expenses 2565181000 9919182000
3 Total profit before exceptional items and tax 1228772000 2964934000
4 Exceptional items 0 0
5 Total profit before tax 1228772000 2964934000
6 Tax expense
7 Current tax 109700000 363278000
8 Deferred tax 31359000 167532000
9 Total tax expenses 141059000 530810000
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 1087713000 2434124000
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 -6260000 -2670000
16 Total profit (loss) for period 1081453000 2431454000
17 Other comprehensive income net of taxes 1045000 235000
18 Total Comprehensive Income for the period 1082498000 2431689000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 846405000 1965811000
Total profit or loss, attributable to non-controlling interests 235048000 465643000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 847703000 1966232000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 234795000 465457000
21 Details of equity share capital
Paid-up equity share capital 7918475000 7918475000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 9977539000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.07 2.48
Diluted earnings (loss) per share from continuing operations 1.07 2.48
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 1.07 2.48
Diluted earnings (loss) per share from continuing and discontinued operations 1.07 2.48
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 34277632000
Capital work-in-progress 453558000
Investment property 16919000
Goodwill 950843000
Other intangible assets 316659000
Intangible assets under development 132315000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 60178000
Trade receivables, non-current 0
Loans, non-current 1852000
Other non-current financial assets 959205000
Total non-current financial assets 1021235000
Deferred tax assets (net) 209367000
Other non-current assets 505010000
Total non-current assets 37883538000
2 Current assets
Inventories 138371000
Current financial asset
Current investments 385742000
Trade receivables, current 786157000
Cash and cash equivalents 554232000
Bank balance other than cash and cash equivalents 252500000
Loans, current 0
Other current financial assets 10461000
Total current financial assets 1989092000
Current tax assets (net) 0
Other current assets 806865000
Total current assets 2934328000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 40817866000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 7918475000
Other equity 3716703000
Total equity attributable to owners of parent 11635178000
Non controlling interest 6260836000
Total equity 17896014000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 19365026000
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 6757000
Total non-current financial liabilities 19371783000
Provisions, non-current 34469000
Deferred tax liabilities (net) 71684000
Deferred government grants, Non-current 0
Other non-current liabilities 3011000
Total non-current liabilities 19480947000
Current liabilities
Current financial liabilities
Borrowings, current 2111472000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 201175000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 414901000
Total Trade payable 616076000
Other current financial liabilities 276430000
Total current financial liabilities 3003978000
Other current liabilities 372794000
Provisions, current 64133000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 3440905000
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 22921852000
Total equity and liabilites 40817866000
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 of defined benefit Plans 1722000 553000
Total Amount of items that will not be reclassified to profit and loss 1722000 553000
2 Income tax relating to items that will not be reclassified to profit or loss 677000 318000
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 1045000 235000



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 2964934000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2040660000
Adjustments for decrease (increase) in inventories -9000
Adjustments for decrease (increase) in trade receivables, current -74587000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -259735000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -81685000
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 1392965000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 3976000
Adjustments for provisions, non-current 9068000
Adjustments for other financial liabilities, current 0
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 104656000
Adjustments for share-based payments 0
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 26362000
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) 2952359000
Net cash flows from (used in) operations 5917293000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 501543000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 5415750000
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 10450000
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 26024000
Purchase of property, plant and equipment 957817000
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 14244000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -346498000
Net cash flows from (used in) investing activities -1274497000
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 43000
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 1356511000
Repayments of borrowings 3283751000
Payments of lease liabilities 403209000
Dividends paid 0
Interest paid 1593059000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -3923465000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 217788000
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 217788000
Cash and cash equivalents cash flow statement at beginning of period 336444000
Cash and cash equivalents cash flow statement at end of period 554232000





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 Deloitte Haskins & Sells LLP Yes 31-Jul-2027