Integrated Filing — IndAS



General information about company
Scrip Code 526550
NSE Symbol CCHHL
MSEI Symbol NOTLISTED
ISIN INE652F01027
Name of company COUNTRY CLUB HOSPITALITY & HOLIDAYS 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 30-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 Standalone
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 INDUSTRY - HOTELS
Start date and time of board meeting 30-May-2025   16:00:00
End date and time of board meeting 30-May-2025   20:10:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2025-05-01
Indicate Company website link for updated RPT policy of the Company https://countryclubindia.net/files/policies/7.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Since the Company named Country Club Hospitality & Holidays Limited, is not having any Defaults on the Loans which has availed from the Secured Creditors and there is no such default in the Payment of amount (including both Principal and Interest). Further the Company is not having any debt Securities. Hence it is not Applicable to the Company.



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 Standalone Standalone
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 127908000 459756000
Other income 171894000 225350000
Total income 299802000 685106000
2 Expenses
(a) Cost of materials consumed 32444000 100918000
(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 32061000 137972000
(e) Finance costs 4192000 19135000
(f) Depreciation, depletion and amortisation expense 30884000 123621000
(f) Other Expenses
1 Other Expenses 166076000 314153000
Total other expenses 166076000 314153000
Total expenses 265657000 695799000
3 Total profit before exceptional items and tax 34145000 -10693000
4 Exceptional items 0 0
5 Total profit before tax 34145000 -10693000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 1271000 6299000
9 Total tax expenses 1271000 6299000
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 32874000 -16992000
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 32874000 -16992000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 32874000 -16992000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 326930000 326930000
Face value of equity share capital 2 2
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 0.2 -0.1
Diluted earnings (loss) per share from continuing operations 0.2 -0.1
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 0.2 -0.1
Diluted earnings (loss) per share from continuing and discontinued operations 0.2 -0.1
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 Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) NOTES TO ACCOUNTS AS ON 31-03-2025: n n1. tThe financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 30, 2025. n n2.tSegment wise profitability and capital employed have not been disclosed, as the Infrastructure is common to all revenue generating activities of the Company, making it impracticable to allocate costs and assets on a segmental basis. n n3.tThe Figures for the quarters ended March 31, 2025 and March 31, 2024 represent the balancing figures between the audited results for the full financial year and the un-audited year-to-date figures up to the third quarter of the respective financial years. n n4.tFigures for the previous periods have been regrouped / reclassified wherever necessary. n n5.tDuring the Financial Year 2024-25, the Company has recognized an impairment loss of Rs.5.25 Crore on its investment in the Subsidiary Company, i.e., JJ Arts & Entertainment Private Limited.



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 4149640000
Capital work-in-progress 71974000
Investment property 0
Goodwill 0
Other intangible assets 141892000
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 568958000
Trade receivables, non-current 0
Loans, non-current 751191000
Other non-current financial assets 19592000
Total non-current financial assets 1339741000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 5703247000
2 Current assets
Inventories 425719000
Current financial asset
Current investments 1000000
Trade receivables, current 49766000
Cash and cash equivalents 4353000
Bank balance other than cash and cash equivalents 0
Loans, current 101075000
Other current financial assets 0
Total current financial assets 156194000
Current tax assets (net) 0
Other current assets 51535000
Total current assets 633448000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 6336695000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 326929000
Other equity 3364363000
Total equity attributable to owners of parent 3691292000
Non controlling interest
Total equity 3691292000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 294199000
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 0
Total non-current financial liabilities 294199000
Provisions, non-current 0
Deferred tax liabilities (net) 1022143000
Deferred government grants, Non-current 0
Other non-current liabilities 383620000
Total non-current liabilities 1699962000
Current liabilities
Current financial liabilities
Borrowings, current 3314000
Trade payables, 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 current financial liabilities 0
Total current financial liabilities 3314000
Other current liabilities 742677000
Provisions, current 199450000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 945441000
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 2645403000
Total equity and liabilites 6336695000
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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax -10693000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 19135000
Adjustments for decrease (increase) in inventories -190982000
Adjustments for decrease (increase) in trade receivables, current 18101000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 114128000
Adjustments for decrease (increase) in other non-current assets -9789000
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 533000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -238575000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 123621000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 43796000
Adjustments for provisions, non-current 0
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 5029000
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 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) -125061000
Net cash flows from (used in) operations -135754000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -135754000
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 0
Purchase of property, plant and equipment -92206000
Proceeds from sales of investment property 84840000
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 31881000
Cash receipts from repayment of advances and loans made to other parties 23642000
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 5029000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 173836000
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 -23694000
Repayments of borrowings 0
Payments of lease liabilities 0
Dividends paid 0
Interest paid 19135000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -42829000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -4747000
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 -4747000
Cash and cash equivalents cash flow statement at beginning of period 9099000
Cash and cash equivalents cash flow statement at end of period 4352000





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 P.MURALI & CO., CHARTERED ACCOUNTANTS Yes 30-Nov-2025


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED Y RAJEEEV REDDY PROMOTER Any other transaction LEASE RENT 300000 OMNIBUS APPROVED 150000 0 0
2 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED Y MANJULA REDDY PROMOTER Any other transaction LEASE RENT 924000 OMNIBUS APPROVED 462000 0 0
3 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED INTERNATIONAL COUNTRY HOLIDAYS PRIVATE LIMITED SUBSIDIARY COMPANY Any other transaction LEASE RENT 300000 OMNIBUS APPROVED 150000 122149000 121879000
4 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED SWIMWELL IVESTMENTS PRIVATE LIMITED SUBSIDIARY COMPANY Any other transaction LEASE RENT 600000 OMNIBUS APPROVED 300000 90140000 89600000
5 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED AQUARIAN REALTORS PRIVATE LIMITED SUBSIDIARY COMPANY Any other transaction LEASE RENT 1800000 OMNIBUS APPROVED 900000 80802000 99372000
6 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED BRIGHT RESORTS PRIVATE LIMITED SUBSIDIARY COMPANY Any other transaction LEASE RENT 300000 OMNIBUS APPROVED 150000 65499000 65229000
7 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED CLUB ARZEE LIMITED SUBSIDIARY COMPANY Any other transaction LEASE RENT 600000 OMNIBUS APPROVED 300000 78520000 78961000
8 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED CHANAKYAPURI RESORTS PRIVATE LIMITED SUBSIDIARY COMPANY Any other transaction LEASE RENT 300000 OMNIBUS APPROVED 150000 29276000 29006000
9 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED JJ ARTS & ENTERTAINMENTS PRIVATE LIMITED SUBSIDIARY COMPANY Advance OMNIBUS APPROVED 24750000 514000 24750000
10 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED SWAMI VIVEKANAND TRAINING AND EDUCATION CENTRE PRIVATE LIMITED SUBSIDIARY COMPANY Advance OMNIBUS APPROVED 111658000 111659000 111658000
11 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED BUSH BETTA HOLIDAY OWNERSHIP WILDLIFE ADVENTURE RESORT PRIVATE LIMITED SUBSIDIARY COMPANY Advance OMNIBUS APPROVED 138000 138000 138000
12 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED MARUTI WATERPARK AND ENTERTAINMENTS PRIVATE LIMITED SUBSIDIARY COMPANY Advance OMNIBUS APPROVED 2887000 2887000 2887000
13 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED Y RAJEEEV REDDY CHAIRMAN & MANAGING DIRECTOR Remuneration 1500000 OMNIBUS APPROVED 1500000 12066000 13085000
14 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED Y SIDDHARTH REDDY VICE-CHAIRMAN, JMD & CEO Remuneration 1200000 OMNIBUS APPROVED 1200000 1301000 1450000
15 COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED Y VARUN REDDY VICE-CHAIRMAN, JMD & COO Remuneration 1200000 OMNIBUS APPROVED 1200000 2493000 2771000
Total value of transaction during the reporting period 145895000