5441112026-01-012026-03-315441112026-03-315441112025-03-315441112025-04-012026-03-315441112026-01-012026-03-31in-capmkt:OtherExpenses1Member5441112025-04-012026-03-31in-capmkt:OtherExpenses1Member5441112026-03-31OtherNoncurrentFinancialAssetsDomain15441112026-03-31OtherNoncurrentAssetsDomain15441112026-03-31OtherCurrentFinancialAssetsDomain15441112026-03-31OtherCurrentAssetsDomain15441112026-03-31OtherNoncurrentFinancialLiabilitiesDomain15441112026-03-31OtherNoncurrentLiabilitiesDomain15441112026-03-31OtherCurrentFinancialLiabilitiesDomain15441112026-03-31OtherCurrentLiabilitiesDomain15441112026-01-012026-03-31in-capmkt:ReportableSegments1Member5441112026-01-012026-03-31in-capmkt:ReportableSegments2Member5441112025-04-012026-03-31in-capmkt:ReportableSegments1Member5441112025-04-012026-03-31in-capmkt:ReportableSegments2Member5441112026-01-012026-03-31in-capmkt:ReportableSegments1Member5441112026-01-012026-03-31in-capmkt:ReportableSegments2Member5441112025-04-012026-03-31in-capmkt:ReportableSegments1Member5441112025-04-012026-03-31in-capmkt:ReportableSegments2Member5441112026-01-012026-03-31in-capmkt:ReportableSegments1Member5441112026-03-31in-capmkt:ReportableSegments1Member5441112026-01-012026-03-31in-capmkt:ReportableSegments2Member5441112026-03-31in-capmkt:ReportableSegments2Member5441112026-01-012026-03-31in-capmkt:ReportableSegments1Member5441112026-03-31in-capmkt:ReportableSegments1Member5441112026-01-012026-03-31in-capmkt:ReportableSegments2Member5441112026-03-31in-capmkt:ReportableSegments2Member5441112026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15441112025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15441112026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544111PARKHOTELSNOTLISTEDINE988S01028APEEJAY SURRENDRA PARK HOTELS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-262026-05-21INRLakhsQuarterlyFourth quarterMulti segment2026-05-2618:45:002026-05-2623:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated1837000075000184450002235000065000452200087100019240006249000158660002579000-1590002420000624000608000123200001188000000011880003600012240001188000012240000213400010.560.56000.560.561 The Groups consolidated audited financial results for the quarter and year ended March 31 2026 have been prepared in accordance with 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 Listing Regulations. <BR> <BR> 2 The above consolidated audited financial results of the Group for the quarter and year ended March 31 2026 have been reviewed and recommended by the Audit and Risk Management Committee and approved by the Board of Directors in their respective meetings held on May 26 2026 The Statutory Auditors have expressed an unmodified opinion on these consolidated audited financial results. <BR> <BR> 3 On September 26 2025 the Group acquired control of Zillion Hotels and Resorts Private Limited ZHRPL which owns a hotel property in Juhu Mumbai for a total consideration of INR 22476 crore FV of purchase consideration Pursuant to the SPA executed between Apeejay Surrendra Park Hotels Limited ASPHL as the Purchaser referred to as the Company and the shareholders of Zillion Hotels and Resorts Private Limited ZHRPL ASPHL would acquire equity stake in ZHRPL for consideration of INR 20655 crore towards 90 percent of the shareholding and for the remaining 10 percent of the equity stake is agreed to be transferred at higher of INR 235 crore or 8 percent of fair market value which is expected to be concluded after one year from the commercial operation date As part of the transaction the purchase consideration towards 90 percent will be discharged through repayment of identified liabilities of ZHRPL of INR 13096 crore and balance payable to the selling shareholders. <BR> 2025-04-012026-03-31AuditedConsolidated707280005720007130000090470000130001593600029890007438000239300005935300011947000-387000115600002376000261200049880000657200000006572000108000668000065710001000667900010002134000103.083.08003.083.08Other Expenses6249000Other Expenses23930000152464000803600002281000242100020000039720003974000204000025560001737720001140300077190004142000238100040000150007100001500700005243000316530002054250002134000132098000134232000-200001342120002020000013095000332950001616000103050000214000454300005529000389000508100054700001105600022055000219800010600004700002578300071213000205425000The above acquisition meets the criterion of asset acquisition under Ind AS 103 Business Combinations Accordingly fair value of the total consideration amounting to INR 22476 crore has been allocated towards land and building on the basis of their relative fair values. <BR> <BR> 4 On December 22 2025 the Group acquired control of Fishermans Grove Resorts Private Limited FGRPL 100 percent stake and Thali Hotels and Destinations Private Limited Thali ASPHL directly holds 75 percent stake and balance through FGRPL which owns a hotel property in Kerala for a total consideration of INR 2050 crore net FV of acquisition The fair value of the consideration payable has been recognized as investment in subsidiaries with a corresponding liability on the date of acquisition. <BR> <BR> The above acquisition meets the criterion of asset acquisition under Ind AS 103 Business Combinations Accordingly fair value of the consideration amounting to INR 2050 crore has been allocated towards land building and plant and machinery on the basis of their relative fair values. <BR> <BR> 5 On December 16 2025 the Group entered into a share purchase agreement SPA with Cochin Residency Private Limited CRPL that owns a hotel property Malabar House in Kochi Kerala towards acquisition of 100 percent stake in CRPL The said acquisition will take effect within 7 days of issuance of Conditions Precedent CP Satisfaction Certificate Till then the Malabar property will be on lease at a monthly rental of Rs 015 crore from the closing date of the THALI FGRPL SPA ie December 22 2025 The Group has not acquired control of CRPL as the CP conditions have not been met as of March 31 2026 and no payments have been made towards acquisition or lease rentals Accordingly no accounting for the aforesaid acquisition has been done in these audited consolidated financial results for the quarter and year ended March 31 2026. <BR> Other non-current financial assets3972000Other non-current assets2556000Other current financial assets710000Other current assets5243000Other non-current financial liabilities13095000Other non-current liabilities214000Other current financial liabilities11056000Other current liabilities2198000Hospitality18337000Others33000Hospitality70617000Others1110001837000070728000001837000070728000Hospitality5369000Others5000Hospitality22350000Others24000537400022374000871000298900020830007825000242000011560000Hospitality192442000Others14400019258600012839000205425000Hospitality34257000Others1270003438400036831000712150006 On November 21 2025 the Government of India notified four Labour Codes namely Code on Wages 2019 Industrial Relations Code 2020 Code on Social Security 2020 and Occupational Safety Health and Working Conditions Code 2020 consolidating 29 existing labour laws The Ministry of Labour and Employment has published draft Central Rules and FAQs to facilitate assessment of financial impact due to changes in regulations The Group has assessed and accounted for the incremental impact of these changes with the best information available and guidance from the Institute of Chartered Accountants of India Considering the impact is non recurring in nature and is driven by regulatory changes the incremental impact of Rs 159 crore and Rs 299 crore has been disclosed under Exceptional Items in the consolidated financial results for the quarter ended March 31 2026 and for the year ended March 31 2026 respectively. <BR> <BR> The Group continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect as and when such clarifications are issued or rules are notified <BR> <BR> 7 The Board of Directors of the Holding Company in their meeting held on May 26 2026 has proposed final dividend on equity shares for the year ended March 31 2026 at the rate of Rs 0.75 per share amounting to Rs 16.01 crore The said dividend will be placed for approval at the ensuing Annual General Meeting of the Group.2987000-238000-3870000000-125600003390000007438000000983000000175000209000-13200000-660000097020002126200000031110000181510000000000034000286960000000000000000200000002680000-1951000-30347000000000002595200081070001995000106700000-327500011508000-6880000-6880001066000378000Re-measurement gain/(losses) on defined benefit obligations5800058000Re-measurement gain/(losses) on defined benefit obligations13300013300022000250000036000108000AuditedtrueM/s. S.R. Batliboi & Co. LLPtrue2027-07-31