5314952025-07-012025-09-305314952025-09-305314952025-03-315314952025-04-012025-09-305314952025-07-012025-09-30in-capmkt:OtherExpenses1Member5314952025-04-012025-09-30in-capmkt:OtherExpenses1Member5314952025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15314952025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares531495BLUECOASTNOTLISTEDINE472B01011Blue Coast Hotels LimitedMain BoardEquity2025-04-012026-03-312025-11-102025-11-03INRLakhsQuarterlySecond quarterSingle segmentHotel2025-11-1013:00:002025-11-1015:00:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated57000003500057350000001861000431300070900015190008402000-26670000-26670000000-26670000000-2667000-2570000-5237000000017192500010-0.3-0.2700-0.3-0.270001 The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 10, 2025. Limited review has been carried out by the statutory auditors. <BR> 2 "Pursuant to the handover of the Company’s only operating asset, the Company has incurred recurring losses, resulting in a negative net worth. The company is engaged in Hotel Business Segment." <BR> 3 "During the financial year ended March 31, 2019, the Company handed over the possession of its sole operational asset, ‘Park Hyatt Goa Resort & Spa’, in compliance with the directions of the Hon’ble Supreme Court of India. This development has significantly affected the Company’s ability to continue as a going concern. <BR> Notwithstanding the aforesaid, the title to the aforementioned hotel property continues to vest with the Company. The Company has invoked its right of redemption and has accordingly filed a Redemption Petition before the Hon’ble High Court of Bombay at Goa. The said petition is currently pending adjudication. The final outcome of these proceedings may have a bearing on the purported sale of the hotel property located in Goa." <BR> 4 Pursuant to the examination report received from the National Stock Exchange of India (“NSE”), the Securities and Exchange Board of India (“SEBI”) had initiated an investigation into the Company’s financial affairs for alleged violations of the SEBI Act, 1992 and applicable regulations. Following the investigation, the Company along with its Whole Time Director and former CFO received a Show Cause Notice dated 04.03.2025 (”SCN”) under Rule 4(1) of the SEBI (Procedure for Holding Inquiry and Imposing Penalties) Rules, 1995 alleging certain violations of the SEBI LODR Regulations and Indian Accounting Standards, which is pending adjudication. Without prejudice to the rights and contentions of the Company to file its reply to the said SCN, the Company and its Whole Time Director have filed a Settlement Application dated 03.05.2025 with SEBI under the SEBI (Settlement Proceedings) Regulations, 2018, which is also under consideration. The settlement, if accepted, may involve payment of a settlement amount around Rs. 78.00 lakhs, as proposed and for the same provision has been made in the books during the quarter ended 30.06 2025 of Rs. 53.00 Lakhs, balance was already made in the quarter ended 31.03.2025 <BR> 5 Upon being referred from the Hon’ble Supreme Court, the Company has filed an Objection Petition before the Ld. Recovery Officer, acting on behalf of the Hon’ble Justice R.M. Lodha (Retd.) Committee in the matter of PACL Ltd., re-asserting its rightful claim over the balance auction proceeds of the Goa Hotel Property to the extent of Rs. 8500.00 lakhs, along with accrued interest, being the surplus amount out of the total auction proceeds of Rs. 51544.01 lakhs from the auction of the “Hotel Park Hyatt Goa Resort & Spa” owned by the Company. The Company has contended that it is the legitimate beneficiary of the residual proceeds pertaining to the Goa Hotel Property, which are currently retained by IFCI Limited. The said proceedings are pending consideration before the Ld. Recovery Officer. <BR> 6 In the absence of profits, the Company is currently in default with respect to the payment of dividend on redeemable preference shares amounting to Rs. 485.09 lakhs, and the redemption amount of the 0.01% Redeemable Preference Shares, which stands at Rs. 551.89 lakhs due on 30.10.2025. <BR> 7 The Company's accumulated operational losses and negative net worth as on 30.09.2025 indicates that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. The management believes that the company's future business plans and expected financial support from its wholly owned Subsidiary Company, M/s Blue Coast Hospitality Limited, to the extent which may be required by the Company to meet its obligations in future, mitigates these uncertanities. Considering these factors, the financial statements for the quarter and half year ending 30.09.2025 have been prepared by the management on a going concern basis.2025-04-012025-09-30UnauditedConsolidated7045000-2080006837000000378400085290001418000886100022592000-157550000-157550000000-157550000000-15755000-2711000-18466000000017192500010-1.12-0.9700-1.12-0.97000Other Expenses1519000Other Expenses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