JUNIPER2024-01-012024-03-31 JUNIPER2024-01-012024-03-31 JUNIPER2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member JUNIPER2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member JUNIPER2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member JUNIPER2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member JUNIPER2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544129 JUNIPER NOTLISTED Juniper Hotels Limited Equity 2023-04-01 2024-03-31 2024-05-27 2024-05-21 INR Lakhs Yearly 12:25:00 14:35:00 2024-05-27 2024-05-27 true Cash Flow Indirect Declaration of unmodified opinion Single segment Hospitality (Hotels) 2024-01-01 2024-03-31 Audited Standalone 2137516000.00 31134000.00 2168650000.00 0.00 0.00 0.00 423020000.00 566810000.00 205682000.00 921658000.00 2117170000.00 51480000.00 0.00 51480000.00 0.00 -302911000.00 -302911000.00 0.00 354391000.00 0.00 0.00 0.00 0.00 354391000.00 -4573000.00 349818000.00 0.00 0.00 2225024000.00 10 1.86 1.86 0.00 0.00 1.86 1.86 Notes to Standalone Financial Results 1. The Company's standalone financial results for the quarter and year ended March 31, 2024, have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard ( Ind AS ) prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), 2015, as amended ( Listing Regulations ). The standalone financial results are reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 27, 2024. 2. During the quarter ended March 31, 2024, the Company has completed its Initial Public Offering (IPO) of 50,000,000 equity shares of face value of ` 10 each at an issue price of ` 360 per share (including a share premium of ` 350 per share) aggregating to ` 180,000.00 lakhs. The equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on February 28, 2024. The utilisation of the IPO proceeds from fresh issue of ` 173,428.46 Lakhs (Net of IPO expenses ` 6,571.54 Lakhs is summarised and please refer pdf file. @ Includes borrowings repaid of ` 17,216.49 Lakhs not forming part of outstanding borrowings listed in prospectus under ‘Objects of the Issue’ section as ‘Details of the Objects’ but were part of the total debt outstanding of the Company and its subsidiaries as at September 30, 2023 as mentioned in the prospectus. ** Amount of ` 23,308.40 Lakhs was originally proposed in offer document as part of general corporate purpose has been increased by ` 120.06 Lakhs on account of saving in offer expenses. 3. The tax expense includes the impact arising on account of recognition of deferred tax on brought forward business losses amounting to ` 8,463.16 Lakhs for the quarter and year ended March 31, 2024, offset by the impact arising on account of remeasurement of deferred tax balances as at April 01, 2023 based on management’s re-assessment of the expected timing of adoption of the lower tax rate of 22% plus surcharge as per Section 115BAA of the Income Tax Act 1961(‘New tax regime’) amounting to ` 5,239.43 Lakhs, resulting in a net impact of ` 3,223.73 Lakhs. 4. The Company is primarily engaged in business of owning, operating and managing hotels ('Hospitality segment'). Accordingly, disclosure of segment wise information is not applicable. 5. On September 20, 2023, the Company had completed the acquisition of 100% equity in Chartered Hotel Private Limited (CHPL) along with its subsidiary Chartered Hampi Hotels Private Limited (CHHPL) (CHPL and its subsidiary together referred as Chartered Group) for a consideration of ` 53,143.28 lakhs paid by way of issue of 28,802,384 shares of the Company. The Chartered Group has three operating hotels namely 1) Hyatt Raipur 2) Hyatt Regency Lucknow and 3) Hyatt Place Hampi. 6. a. Figures of the quarter ended March 31, 2024 are the balancing figures between audited figures in respect of the full financial year and the year to date figures upto the third quarter of the current financial year which were subjected to limited review by statutory auditors. b. Figures of the quarter ended March 31, 2023 are the balancing figures between audited figures in respect of the previous financial year and the year to date unaudited figures upto the third quarter of the previous financial year, which have been approved by the board of directors but have not been subjected to review of the statutory auditors. Single segment 2023-04-01 2024-03-31 Audited Standalone 7518264000.00 86808000.00 7605072000.00 0.00 0.00 0.00 1327431000.00 2562852000.00 798582000.00 3327357000.00 8016222000.00 -411150000.00 0.00 -411150000.00 0.00 -501984000.00 -501984000.00 0.00 90834000.00 0.00 0.00 0.00 0.00 90834000.00 -3271000.00 87563000.00 0.00 0.00 2225024000.00 10 23958261000.00 0.56 0.56 0.00 0.00 0.56 0.56 Food and beverages consumed 150287000.00 Other expenses 771371000.00 Food and beverages consumed 568639000.00 Other expenses 2758718000.00 22719148000.00 525551000.00 0.00 0.00 4060416000.00 4515000.00 0.00 0.00 5382835000.00 0.00 249500000.00 68901000.00 5701236000.00 1538774000.00 655931000.00 35205571000.00 80700000.00 5529000.00 509552000.00 4142122000.00 48828000.00 0.00 98684000.00 4804715000.00 0.00 97751000.00 4983166000.00 0.00 0.00 40188737000.00 2225024000.00 23958261000.00 26183285000.00 26183285000.00 1958513000.00 4782431000.00 6740944000.00 0.00 0.00 83199000.00 10251000.00 6834394000.00 4701717000.00 1407469000.00 617844000.00 6727030000.00 307709000.00 136319000.00 0.00 0.00 7171058000.00 0.00 0.00 14005452000.00 40188737000.00 2562852000.00 -5038000.00 -64889000.00 0.00 62649000.00 0.00 0.00 -43467000.00 0.00 224588000.00 0.00 35989000.00 0.00 798582000.00 2944000.00 32511000.00 0.00 57501000.00 0.00 2854000.00 0.00 43735000.00 0.00 -426000.00 0.00 0.00 0.00 -21279000.00 0.00 3601636000.00 3190486000.00 0.00 0.00 0.00 151968000.00 0.00 3038518000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4068000.00 756118000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 242750000.00 0.00 0.00 0.00 0.00 39851000.00 0.00 6124000.00 0.00 -948825000.00 0.00 0.00 18000000000.00 0.00 0.00 0.00 0.00 0.00 0.00 13924297000.00 156179000.00 0.00 0.00 1836245000.00 0.00 -128801000.00 1954478000.00 4044171000.00 0.00 4044171000.00 97951000.00 4142122000.00 -6372000.00 -4371000.00 -1799000.00 -1100000.00