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 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 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



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 128296000 460144000
Other income 219415000 272872000
Total income 347711000 733016000
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 32481000 138392000
(e) Finance costs 4192000 19135000
(f) Depreciation, depletion and amortisation expense 30884000 123621000
(f) Other Expenses
1 Other Expenses 157784000 303021000
Total other expenses 157784000 303021000
Total expenses 257785000 685087000
3 Total profit before exceptional items and tax 89926000 47929000
4 Exceptional items 0 0
5 Total profit before tax 89926000 47929000
6 Tax expense
7 Current tax 0 0
8 Deferred tax -891000 4137000
9 Total tax expenses -891000 4137000
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 90817000 43792000
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 90817000 43792000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 90817000 43792000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
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 0 0
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 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 0.56 0.27
Diluted earnings (loss) per share from continuing operations 0.56 0.27
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 0.56 0.27
Diluted earnings (loss) per share from continuing and discontinued operations 0.56 0.27
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 4362823000
Capital work-in-progress 71974000
Investment property 0
Goodwill 0
Other intangible assets 816574000
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 221000
Trade receivables, non-current 0
Loans, non-current 23230000
Other non-current financial assets 37000
Total non-current financial assets 23488000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 5274859000
2 Current assets
Inventories 425956000
Current financial asset
Current investments 1148000
Trade receivables, current 52903000
Cash and cash equivalents 7638000
Bank balance other than cash and cash equivalents 0
Loans, current 134680000
Other current financial assets 0
Total current financial assets 196369000
Current tax assets (net) 0
Other current assets 59581000
Total current assets 681906000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 5956765000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 326929000
Other equity 2833329000
Total equity attributable to owners of parent 3160258000
Non controlling interest 0
Total equity 3160258000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 208170000
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 50482000
Total non-current financial liabilities 258652000
Provisions, non-current 9432000
Deferred tax liabilities (net) 1063000000
Deferred government grants, Non-current 0
Other non-current liabilities 389719000
Total non-current liabilities 1720803000
Current liabilities
Current financial liabilities
Borrowings, current 0
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 23830000
Total Trade payable 23830000
Other current financial liabilities 0
Total current financial liabilities 23830000
Other current liabilities 832457000
Provisions, current 219417000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 1075704000
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 2796507000
Total equity and liabilites 5956765000
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
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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 47929000
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 27351000
Adjustments for decrease (increase) in trade receivables, non-current -574000
Adjustments for decrease (increase) in other current assets -6335000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 113269000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 447000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -259657000
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 45649000
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 5027000
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) -133103000
Net cash flows from (used in) operations -85174000
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 -85174000
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 -118601000
Proceeds from sales of investment property -31881000
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 -5029000
Cash advances and loans made to other parties -34624000
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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 126373000
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 -29294000
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 241000
Net cash flows from (used in) financing activities -48188000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -6989000
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 -6989000
Cash and cash equivalents cash flow statement at beginning of period 14627000
Cash and cash equivalents cash flow statement at end of period 7638000





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