Interim report
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IMART HOTEL INVESTMENTS — S S ricois1s | 03¢ November 2026 BSE Limited National Stock Exchange of India Corporate Relationship Department Limited , Phiroze Jeejeebhoy Towers, Dalal Street, Exchange Plaza, C-1, Block G, Bandra Kurla Tndia ) Mumbai - 400 001, Maharashtra, India Complex, Bandra (East), Mumbai - 400 051, Maharashtra, India Scrip Code: 543984 Scrip Code: SAMHI Sub: Outcome of the Board Meeting held on Tuesday, 03" November 2026 Dear Sir/ Madam, This is to inform you that the Board of Directors of SAMHI Hotels Limited (“the Company™) at its meeting held today, i.e. Tuesday, 03' November 2026 (which commenced at 04:00 p.m. (IST) and concluded at 06:07 p.m. (IST)) has transacted the following business(es): (1) Approved the Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and six months ended 30 September 2026 (“UFRs/ Results”), pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time (“SEBI LODR Regulations™). A copy of the said Results along with the Limited Review Report issued by M/s. Walker Chandiok & Co. LLP, Chartered Accountants (Firm Registration No.: 001076N/ N500013) (“Statutory Auditors™), on the above UFRs of the Company for the quarter and six months ended 30% September 2026 are enclosed herewith. This information is also being uploaded on the website of the Company ie. https://www.samhi.co.in/. This is for your information and records. Thanking You. Yours faithfully, For SAMHI Hotels Limited Sanjay Jain Senior Director - Corporate Affairs, Company Secretary and Compliance Officer Correspondence: SAMHI Hotels Lid
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Walker Chandiok & Co LLP Walker Chandiok & Co LLP 21% Floor, DLF Square Jacaranda Marg, DLF Phase 11 Gurugram - 122 002 India T+91 124 4628099 F+91124 4628001 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of SAMHI Hotels Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of SAMHI Hotels Limited (1A We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of SAMHI Hotels limited (‘the Company') for the quarter ended 30 September 2026 and the year to date results for the period 1 April 2026 to 30 September 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). The Statement, which is the responsibility of the Company's management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34°), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Chartered Accountants Walker Chandiok & Co LLP is registered with limited labilty with identfication ffces i Bengalury, Chandigarh, Chennai, Gurugram, Hyderabad, Koch, Kolkata, Mumba, New Delhi, Noida number AAC-2085 and its registered and Pure office at L-41 Connaught Cireus, New Delhi, 110001, India
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Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of SAMHI Hotels Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) 5. The Statement also includes the Company’s share in the net loss of Rs. 16.83 million and Rs. 24.21 million for the quarter and year-to-date period ended 30 September 2026 respectively, in respect of a partnership firm, whose interim financial information has not been reviewed by their auditor and has been furnished to us by the Company’s management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the partnership firm, is based solely on such unreviewed interim financial information. According to the information and explanations given to us by the management, these interim financial information are not material to the Company. Our conclusion is not modified in respect of this matter with respect to our reliance on the financial information certified by the Board of Directors. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration 001076N/N500013 Neeraj Goel Partner Membership No. 099514 UDIN: 26099514HYSYOY2016 Place: Ahmedabad Date: 3 November 2026 Chartered Accountants
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SAMHI Hotels Limited CIN:LISI0IDL2010PLE211816. Registered Ofic 5t Floor, Uit No, Offce - 11, Workimark 4, Asset Area o LP-18-04 Gateway Distic, Delhi Acroity, Near Indira Gandli inematonol Alport, New Delhi - 110037 lndia Website : ww saicon il complianeelsamhi codn S AMHI Teephone 491 (1) 49077700| STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FORTHE QUARTER AND SIX MONTHS ENDED 30 SEFTEMBER 2026 (1N i milion,except pee quity share doto) i S e s Pt 112 e 7wt M Y0 ey e e Sy e T [—— [ e — s s i i o s s o sin i i yor i ot e v v it g Gin e E— sos - e 2 20 ” i i o P i o oo oo B e oiss Yen i e Hoar e 7 o o7 oy R — o s e v s e s o ol o o — s o & wis 0 - 3 ot oo s i s b s o i s 3 S oo T it P R ———— w o = 5 ) ) B —— 8 : o . i - o ———— i o ) s ey FE ) T ———————— = o o ey = M oo ot opstn o : . ) . sisn s Y it : 2 ] : = s S - T E i Tt R e - e reranr b et rof s oy e s s " 02 o ors o e e o 2w = = o i ) S ——— = s T e Fre o s s i . an - 16 o e s sl o P ——— v 1 e i i el e oo ous s oo o e s - o b ot & i P O —— e e e it [ : . o) . e - Bl ik : : o : pee o ) v ———— I s et v o o e ) fierey oo s - . - i Erdpy it o 7 OVELS o i il e aceompan the upauicd standslone fnacia esults 1 plwp\ i
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SAMHI Hotels Limited CIN: Ls5101DL2010PLC211816 ] Registered Office :5th Floor, Unit No. Office - 11, Worldmark 4, Asset Area No. LP-1B-04 dkar hored hrsmetts= Gateway District, Delhi Acrocity, Near Indica Gardhi Tnteraational Airport, New Delhi - 110037, India [Website : wvw.sambi.co.in Email : compliance@sambi co.in Telephone : +91 (11) 49077700] STATEMENT OF UNAUDITED STANDALONE A TS AND LIABILITIES AS AT 30 SEPTEMBER 2026 CINR in million)| Asat Particulars 30 September 2026 31 March 2026 (Unaudited) Audited) ASSETS Non-current assels Property, plant and equipment 177617 L799.17 Capital work-in-progress 2404 236 Right-of-use assets 36085 a7 Intangible assets 590 600 Financial assets Tnvestment 3001626 20,105.16 Loans 55.06 5422 Other financial assets 0.8 7994 Income tax asscts (net) 2843 4141 Other non-current assels 2864 2425 Total non-current assets (A) 3236618 349298 Current assets Inventories 273 246 Financial assets Trade receivbles 387.68 51132 Cashand cash equivalents 80.12 43662 Banik balances other than cash and cash equivalents above: 2500 2539 Loans 211051 2,693.54 Other financial assets 9230 7555 Other current assets * 7264 5482 Total current assets (B) 337098 38610 TOTAL ASSETS (A+B) 35,9716 35,358.68 EQUITY AND LIABILITIES Equity Equity share capital 2236 213 Other equity 32305.50 3227507 Total equity (C) 32,527.86 3249720 Liabilities Non-current liabilities Financial liabilities Borrowi 119122 145173 359.40 363,06 7.1 68.02 Total non- eurrent liabilities (D) 62377 1,852.81 Current libilities Financial liabilities Bortowings 817.05 655.09 Lease liablities 18.89 8 Trade payables - total outstanding dues of micro enterprises and small enterpriscs 176 a8 ~total outstanding dues of creditors other than micro enterprises and small enterprises 95.74 5931 i s7.m o a8.59 11593 1578 1468 {HL vS‘/ 158553 978.67 Total | 3\ \é\ 3,20930 286148 3 T = T LITIES (C+D+E) - Ji= 35,137.16 35,358.68 AT, 77 <
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SAMHI Hotels Limited CIN: L55101DL2010PLC21 1816 Website | www.samhi.co.in Email : compliance@samhi.co. Registered Office :5th Floor, Unit No. Office - 11, Worldmark 4, Asset Area No. LP-1B-04 Gateway District, Delhi Acrocity, Near Indira Gandhi International Airport, New Delhi - 110037, India W SAMHI ‘Telephone : +91 (11) 49077700 UNAUDITED STANDALONE STATEMENT OF CASH FLOWS FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2026 (INR in millon) Tor the six months ended Particulars 30 September 2026 30 September 2025 (Unaudited) (Unaudited) A Cash flows from aperating activties Profitbefore ax from continuing operations 1392 141250 Loss before ax from discontinucd operations - (54.51) Adjustments for: Depreciation and amortisation expenses 7034 5488 Finance costs 89.15 14146 Interestincome (10.75) (.57 Enceptional tems - net (efer nte 5) P (1,864.24) Loss allowance for rade receivables 28 (1:50) Share oflos i partucrship firm 2421 - Unwinding ofdiscount on scurity deposit ) ©s7)| Loss on moification of financial Fabiltis - 50457 Share based paymens expense 1349 7.8 Operating cash flows before working capital chianges 99,00 3620 (Increasey/ decrense n inventaries 027) 100 Decrease in rade receivables 19092 13211 ncrease in ofer financial asets 613) (19.85) ncrease in ofher non-financil asets (1755 (6136) Tncrcase in rade payables 4333 1494 Decrease in other non-finanial lsbilties (©1.35) (1664) Increase in provisions 889 130 Increase in other inancia Habilities 183 1214 Cash generated from operations 3209 20050 Income taxes refunded(paid) - net 2069 (1621) Net cash generated from operating activites (A) 371278 184.29 B, Cash flows from fuvesting activites Burchase of property, plaat and cquipment, capital work in progress and othe itangible assels| (7431) G4.58) (inchuding capital advances and eapita creditors) Loan given o subsidiaries (including interest fre loan) (2.794.49) (5837.10) Lo received back from subsidiaris (ncluding inteest frec loan) 259691 735236 Proceeds from sale of stake in subsidiary - 115414 (518.19) (1:700.00) (15.05) s Proceeds from sale of business undertaking, net of expenses 5 62988 Recovery of convertible payment in kind obligation by subsidiary . 80620 Bank deposits matured . 2900 Bank deposits made < (19.50) Iiterest received 251 189 Net eash (used in) / generated from investing actvites (B) .5 23922 Cash flows from financing activiies Proceeds from issuc of cquiy share capial 023 = Proceeds/ (repayment)of shorteterm borrovings (nct) 36320 (1449.52) Repayment of long-term borrovings @n.33) (028.11) Payment ofease linbiliies (9:24) (1030) Interest on lease labilites 1564) (1:60) Finance costs pid (6293) (108.46) Net cash used in financing actiitis (C) (196.71) @.197.99) Net (dcerease) increase in cash and cash cquivalents (A + B+ C) (356.50) 759 Cash and cash equivalents at the beginning of the period 43662 9.68 Cash and cash cquivalents at the end of the period 012 17527 i, Components of Cash and cash cquivalents oYLty Cashon hand Ly A 008 031 Balances with banks v Zs ~on current accounis T = 3004 5146 accounts (with original maturity of 3 months or less) = o 5 1750 A&\ '~ 80.12 175.27 inInd AS 7'Statement of Cash Flows' w
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[ — vt et e SAMILL g5 o Ut O 1+ Wt st A LB ML ey D, Dl Ay, e I G Bratin Apor,New Dol - 10037 i oo cetanbicoin Togum 191 (1) 507770 STATENENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FORTHE QUARTER ANDSIN MONTIS EXDED 10 SEFTEMBER 2026 st he ber 1026 s s cnded 30t et o woted ol nanit rest cquarie s e above st sl sl €t of SAMHT Horls i (b Corpany) v s n st i cogsionand s el o oo Ao Sndnd 34 e il Reosia” (1od S 3.7 prseed e S 3o o e ks A 013 e wh Cones (o Aceeing Sadnd) e 015, s o 0, e S il el sceped o e s el 3 of e Sciis 2 Echaage ol ot O ions i Diclose Rl egbons, 201,51 anened (Lng Reguars T o i s ol s o b i s ded 30 ptebes 2026w i 1 oot by he At Comic i aror byt ocnd of Discrs e spcive g bk n 02 Konber 202 4 01 o 2026 The Satory Aol e Compony e conduted “Limod Rvi” of s Bl e o Reulion 3 te s Regtins. o st frth gt i oo 30 Sccmber 202 o il cnhe Moy Stac Exching i (URL: s o the Nt 1k xchinge et (URL: o iidicom)ad e Compar's websie (URL o sabico o). The Chict Opeming Deciom e "CODA s he Compuny's ot vl iy v 5 o e e “dveloping aod g o bl Henc,mo e e e s 1 b ol i secoaons Wi In S 108 - Opatng s Ecepton e s 0 ntion, T Yy Toorcaied Partctas ToepreperiE | miote | St | S0spberiote | W Seperins EIETIT e Wniied Wasstien asestia Wnsstea e ooy st oFmremmt 5 - EXEy = T STo07 [evenlof impamen o vesmen iy o7 - 0 = 01 S5087 o e of b g E = I = o fEEi st ol New s s £ = = = fizkn) [Eon 3 - ETTY = [T s Revens fom opestions e s ansdaos o IR 1070 il INR 2495 il spcively o et i s eoded 0 Sepcmte 02 (i dod 10 Jne 202N 1231 i, Qs i 30 St 2025 15557 i, i monhs cndd 30 Sepces 2075 INR 26143 i, Yess aded 31 Nrch 2026 INR S14.50 milicn) T B of itcosof e Conpeny s s hld o 0 Nt 2026, ppeoses e s of P02 ket i FARE i for anzreas consierion of INR 47390 o b mcn o mor e, Coseds, h Company bas i 5574 o et SARE oo 52 Apel 202 ko o v the paocsi T ing 155 st roposed 0 b s U ety e i e fthede i Tt s O 22y 2036 e Compn s 9 ity et nClom M N rioeLiied o ccsderaon of N 5.5l o s renensble gy oauh gop i ol s e s s o s, sl on s s of e el e, e o o ol o sy gt v Clsm M Nl i U eoee e sme s o b o a s ety s defasd e nd A5 25 e Company sl 24457096 oot el e Svee (CCPS) i Dt o Horls s et L om Dot ol Horl (Poe) P i 20 Al 20261 el comyng smous o (N 4018 illo. Dt e g, om0 Augit 2026, e Coapary s Sev ol f meran Lodges Pt il s e cos e amof 1N 120 il For ead o bealfof ot of Dicstos o SAMII Hotls Limited P — Chaiman Moaogng irciorand CEO D303 Pl New el D) Noverbee 2026
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Walker Chandiok & Co LLP Walleer Chandiol & Co LLP 21+ Floor, DLF Square Jacaranda Marg, DLF Phase I1 Gurugram - 122 002 India T+91 124 4628099 F+91124 4628001 Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of SAMHI Hotels Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of SAMHI Hotels Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results (‘the Statement’) of SAMHI Hotels Limited (‘the Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to as ‘the Group’) (refer Annexure 1 for the list of subsidiaries included in the Statement) for the quarter ended 30 September 2026 and the consolidated year to date results for the period 1 April 2026 to 30 September 2026, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). This Statement, which is the responsibility of the Holding Company’s management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable. Chartored Accountants. Walker Chandiok & Co LLP is registered with limited liabilty with idenification Offces n Bengaluru, Chandigarh, Chennal, Gurugram, Hyderabad, Kochi, Kolkata, Mumbai, New Delhi, Noida number AAC-2085 and its registered andPune office at L-41 Connaught Circus, New Delhi, 110001, Indla
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Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of SAMHI Hotels Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) 4. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. The Statement includes the interim financial information of four subsidiaries, which have not been reviewed by their auditors, whose interim financial information reflect total assets of Rs. 2,055.11 million as at 30 September 2026, total revenues of Rs. 21.74 milion and Rs. 23.65 million, net loss after tax of Rs. 32.01 million and Rs. 49.15 million, total comprehensive loss of Rs. 32.01 and Rs. 49.15 for the quarter and year-to-date period ended 30 September 2026 respectively and net cash inflows of Rs. 7.58 million for the period ended 30 September 2026 as considered in the Statement and have been furnished to us by the Holding Company’s management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries are based solely on such unreviewed interim financial information. According to the information and explanations given to us by the management, these interim financial information are not material to the Group. Our conclusion is not modified in respect of this matter with respect to our reliance on the financial information certified by the Board of Directors. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 N@L‘fiw_ Neeraj Goel Partner Membership No. 099514 UDIN: 26099514GEMHPN3555 0, J Place: Ahmedabad Date: 3 November 2026 Chartered Accountants
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Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of SAMHI Hotels Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) Annexure 1 List of entities included in the Statement 1. Argon Hotels Private Limited 2. Ascent Hotels Private Limited 3. Barque Hotels Private Limited 4. Caspia Hotels Private Limited 5. Paulmech Hospitality Private Limited 6. SAMHI JV Business Hotels Private Limited 7. SAMHI Hotels (Ahmedabad) Private Limited 8. SAMHI Hotels (Gurgaon) Private Limited 9. Duet India Hotels (Pune) Private Limited 10. Duet India Hotels 11. Duet India Hotels Hyderabad) Private Limited (Ahmedabad) Private Limited 12. Duet India Hotels (Chennai) Private Limited 13. Duet India Hotels (Jaipur) Private Limited 14. Duet India Hotels (Navi Mumbai) Private Limited 15. Innmar Tourism and Hotels Private Limited 16. SAMHI Hospitality Private Limited (formerly known as ACIC Advisory Private Limited) 17. SAMHI Skyline Private Limited (from 16 January 2026) 18. RARE India (from 22 April 2026) 19. Itmenaan Lodges Private Limited (from 4 August 2026) Chartered Accountants
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SAMHI Hotels Limited CIN:LIsIoIDL20IoPLC21 86 Regietered Offce :th Floo, Ui No. Offc - 11, Workdmark 4, Assel Area No. Li-111-04 oty Distrie, Delki Aercity, Neat s Gandl Ineratinsl Aiport, New Delhi - 110037, Incia website : owncsambicon i complancessnbi o SAMELL Telphone: 491 1) 49077700 STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS NDED 30 SEPTEMBER 2026 N in millicn,except per equity shre dta) Quarter ended Six months ended Year ended Particulars 0 Sepicmber 2036 30 June 2006 30 Seplember 075 |0 Sepiember 2025 |30 September 2035_| 31 March 2026 (Unaudited) (Wnauditca) (Unaudired) (Unaudited) (Unaudiced) TAudited) |Continuing aperations 1 [mcome [Revenve Gom operations 338070 305206 204 63276 565185 12,4796 |otherincome 46,06 077 5361 768 18447 3120 Totalincome 42676 Soms 296335 650959 83631 1278998 2 [Expenses [Costof materal consumed 2500 2118 man 43675 490 100011 Livployee beefisexpense s0816 5007 o 101023 936.17 19509 [Other expenses LissTi 138596 Lids.68 231170 221941 52106 218850 20018 185808 425868 3548 [T 3 [Earntngs before fivance costs, depreciation snd amortisation, P Tiiie T o s pr exceptional items and (xx (1) 4 [Finance coss w6 1659 0 760,05 s 170014 5 |Deprecition and amorisation xpenses 32038 30883 2613 001 S50 126665 70350 o157 7315 La930 Ts1997 297579 6 [Prontbetore cxceptons! ems and tax (345 BT ETIET) TN oIS Y52 [GTETY 7 [Exceptonattms (ne) (Refe nte 5 3850 - BaLas 880 148 107526 8 [Peofitfrom continuing operations before tax (647) S 35 FRIET) 5005 L8135 1750 9 [taxexpense (Curren tax. 1520 . 033 IDefemed 14665 7806 19906 mn 299515 16235 7806 1990 FXsAT) 03937 10 [brofit rom continuiag operations for the periodyear (59) T2 2057 [ Ty fRTING) 571936 Discontinucd operations Loss rom discontinucd operatons before tax - = (2629) P (5| sa51) [Tax cxpense of discontinucd operaton B = = o . 11 |Loss from discontinicd aperationsfor the perfod/scar - = ) E Gis) [CE] 12 [Profit or the perioaiyear (10411) 4107 23 9795 66001 FRCTATE S 13 [Oder comprebensve income tems that il no e recassifted 0 rofit or loss - Re-massuranentganf{oss) o dfind benefi obligations 30 ) o) a8 o) o) Income tox rliing o items mentioned above - - - - - on |Otter comprehensive fncorne, netoftax 530 @) o) ) a1 G 14 [Total comprehensive ncome for the perlodiyear (13+13) 607 EITET) 5o Geiw SR X 15 [profitaibuate o |Crvmers f the Company. 15250 213 s17.98 1712 50090 [Nom-contoliog nteess 617 7363 14206 9200 61555 [rofcor the periodrycar 24027 99795 001 NI 545 16 [Other comprehensive Income attributable o: [Ouners of the Company. 430 (©39) .80) 391 (150) am) [Non-controliog ntress Lo ©09) (©20) 0 020 (033) [Other comprehemsive Income for theperiodiyear S0 0.9)] a0 an o) G 17 [Foral compreensive Income acbutable o: |Ovner o the Company 3398 wn 02248 5218 o922 s [Non-contallng ntrests 7629 666 7343 120 9279 63520 | otal comprehcnsive ncome far the priodiycar (15+16) 1607 2an a0 G591 LissoL R 15 [Pald up equity share capital (ace alue of INR 1 cach, uly paid) mae ma e mae i mn 19 [Other caulty a3 shown I the audiied bakanee sheet 2159961 20 |Earnings per equlty share from eontinulng operations (Face value of INK 1 cach): (o s o quaters and six months peiod) asc (INR) 185 12 16 297 56 [Diluted (INR) X 1 a5 296 557 21 [Earnings per cauity sharsfrom discontinued operations (ace value of INR 1 cach): Cnot annlised or quarters and s months perod) Basic (INR) - : 1) (029) (025 bilued (INR) 012) - ©29) ©29) 22 {Barnings per quity share from continuing and discontinued operations (e valuc of INK 1 ench): (not snnutised for quartersand i s period) [Basi (NK) 185 e 297 53 261 Ditued () Y 2 296 m 840
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SAMHI Hotels Limited CIN:LSS10IDL2010PLC21 1816 Registered Office :51h Floor, Unit No. Office - 11, Worldmark 4, Asset Arca No. LP-1B-04 Hostoulbetiis Gateway Distrct, Delhi Acrocity, Near Indita Gardhi Tnternational Airport, New Delhi - 110037, India [Website : ww.samhi.co.n Bmail : compliance@sambi.co.in Telephone : +91 (1) 49077700 STATEMENT OF UNAUDITED CONSOLIDATED ASSETS AND LIABILITIES AS AT 30 SEPTEMBER 2026 (INR in million) Asal Particulars 30 September 2026 31 Mareh 2026 (Unavdited) (Audited) ASSETS Non-current assels Property, plant and cquipment 2444001 24,766.72 Capital workcin-progress 2,192.14 139381 Right-of-use assets 4640.29 4705.80 Goodill 558273 521835 Other intangible assets 11642 5322 Financial asels Investment 1505 - Loans 55.06 5422 Other financial asets 802,16 979.51 Tncome tax assets (net) 380,12 39346 Deferred tax assets (nct) 319639 342136 Other non-current assets 377.58 238,55 Total non-current assets (A) AL84695 22500 Current assets Inventories 3487 4L Financial assets Trade receivables 67123 67824 Cash and cash equivalents 938,10 1,587.73 Bak balances other than cash and cash equivalents above 2500 35102 Loans 3564 3500 Other financial assets 152261 16002 Other current assets 486,95 464.90 Total current assets (B) 372040 331803 TOTAL ASSETS (A+B) 4556735 4500 EQUITY AND LIABILITIES Equity Equity share capital 2236 2,13 Other equity 22,135.12 21,599.67 Equity attributable to the owners of the Company 2235748 2182180 Non-contralling interests 1268.63 104245 Total equity (C) 23,6261 2286425 Linbilities Non-current liabilities Financial labilities Borrowings 1547314 1508529 Lease labilities 1.225.57 128356 Other financial liabilites 228 216 Provisions n7i3 1223 Deferred tox lsbilitis (nef) 96791 941,69 : Other non-current liablities 13527 144.4) Total non-current liabiliies (D) 792130 17,569.35 Current labilities Financial labilities Borrawings 183039 199668 | Lease liabilities 185.30 177.80 | Trade payables - total outstanding dues of micro enterprises and small enterprises 20258 152.86 - total outstanding dues of creditors other than micro enterprises and small enterprises 87173 822,66 Other financial liabilites 167,12 47605 Other current labilties 39383 41285 Provisions O‘\ L 899 70.53 Total current liab £ 7 401994 510943 & ~ % % 2094124 2067878 b 3 = = 7. asserss 41553.08 Nk ol 8 /
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SAMHI Hotels Limited CIN: LS5101DL2010PLC211816 Registered Office :5th Floor, Unit No. Office - 11, Worldmark 4, Assct Area No. LP-1B-04 Gateway District, Delhi Aerocity, Near Indica Gandhi International Airport, New Delhi - 110037, India Website : vanv.samhi.co.in Email : compliance@sombi.co.in Telephone : +91 (1) 49077700 Sriond s 'UNAUDITED CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2026 (R in million) Tor the six months ended Particatars 30 Seprember 2026 30 Septemmber 2025 (Unaudited) Unaudited) A Cash flows from operating activities Profit before tax from confinuing operatons o00.45 148235 Loss before tax from discontinued opeations ) G5451) Adjustments for: Depreiation and amortistion expenses o921 919 Unrealised 1oss on forcign exchange floctuation (net) 785 409 Finance costs 760,05 953,614 Interest income (51.97) (33.24) Loss allowance for rade receivables 1504 333 Share based payments expense 1389 4748 ‘Advances written off 57 - Gain of fu valuation of investments in mutual funds - @89) Profiton redemption of mutual unds . 89 Govemment grant income - (23.64) Exceptionsl tems - net (efer note 5) (38.50) (841.48) Unamortised premium on optionally convertible redeemable debentures written back 5 ©1.10) Unwinding of discount on security deposits 1.33) (1.20) Amortisation of non-refundable sccurity deposits 33) - Provisions/iabilites no longer required writen back 17.48) ©.23) Operating cash flows before working capital changes 221831 015,68 Tncrease in trade reccivables (13.48) 197) Decrease in inventorics 625 520 Tnerease in other financial assets (73.54) @) nancial asseis (@.89) a77.09) Increase/ (decrease) in provisions 934 (13.49) Increase in other financiallabiliies 5538 30.62 Decrease in other non-financial liabiltes (@7.34) 011 Tncrease in tcade payables 91.28 091 Cash generated from operations 223836 T7L01 Tncome taxes refunded / (paid) - net 1944 (54.63) Net cash generated from operating activites (A) 7357.80 T656.38 B, Cash flows from investing activities Purchaseof property,plant an cquimen, captal wark i progsess an e intangileasses Gnludin cpial k) — advarces and capital creditors) Proceeds from sale of property, plant and equipment (1) 11380 - Purchase of addition sake in subsidiary - (50.00) Purchase of investment n subsidiries 32.89) 2 Purchase of investment (refer e 7) (15.09) = Proceeds from sale of business undertaking, net of experses . 62088 Proceeds from sale ofstake in subsidiary to non-controlling shareholder - 115414 Investment in mutual fonds - (3,546.50) Redemption of mutual funds : 2789.36 Bank deposits made @653.12) (11486.76) Bank deposis matured 182896 172849 nterestreceived .94 27.00 Net cash used in fnvesting actvides (B) Gae2in) (58.98) €. Cash flows from financing activities Payment o lase lsbilitics (s7.18) (56.56) Tntrest on lease labilities (68.99) @.15) Proceeds from ssue of cquity share capital by subsidiaries (0 non-controlling sharclolder = 478971 Proceeds from issue of equity shire capial 023 - Proceeds from longerm borrowings 645300 - Repayment of g erm borrowings (6.461.48) (@766.31)| Proceeds from (repayment of) short-term borrowings (net) 20981 (352.84)| Finance costs pid (70402) (24.71) Net cash used in financing actiities (C) (62859 (1.23736) Net (decrease) f increase in cash and cash equivalents (A + B+ C) @32.90) 3954 Cash and cash equivalents in respect of subsidaries acquired 18327 . Cash and cash equivalents at the begianing of the period 15873 62376 Cash and cash equivalents at the end of the perlod 938.10 96330 O\LLy i, Components of cash and cash equivalents: £y < Cash onhand ~ Z L2 382 Balances wi T = by 666.00 41244 o %_ 0’7 7 27038 547.04 ) 538.10 96330 fethod" s sel out in Ind AS 7 Statement of Cash Flows'.
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e SAMITI STATEMENT OF UNAUDITED CONSOLIDATED F INANCIAL RESULTS FOR THE QUARTER AND SIX MONTH NDED 30 SEPTENBER 2026 [Note o the Statm o unmdited cansolted fnanciresults for the quarter and is months ended 30 Ssptember 026: 3 The above unslited consolitd fnancel sl of SANTHI Hotes Limited (herinairseered (0 s “the Psent, he Holding Company” o "he Compary) o s subsidicies(h Porent cnd s subsidisies ogethr efaed o 35 e Croup) hove been pepared i accadnce it s fcogoiion and mesementpriripies Lid don i fnian Accouming Standard 34 “Inerm Financial Reortog” (“Ind AS 34°), presried under Section 133 of the Companies At 2013 s Wik Companies (b Accounting Sandands Ruks, 2015, 2 sended rom imé 1 e, cnd b ccounting pincplesgencrally aceepted n ndisand i complarce with Regulatin 33 ofthe Secuiis nd Exchange Bosndof i (sing| Obligaionsand Disclosure Requiements) Regultors, 2015, 15 amended ("Lising Regulains”). The ahove unsulited consolidied fimcial resuls for the quater and six months ended 30 Sepenber 2026 wee eviswed an recomimended by the Audit Commitee and approved by the Board or Ditectors of the Parea at theie rspecie mecings hek o 02 Novwimber 2026 and 03 Novembes 2026 The Sttuoey Awdiors o the Compsny he conducted"Limted Review” ofthese napcal esals i tcms of Regulton 3 of he Lising Kegulions. “The rsuts forthe e o s montis cded 30 Sepener 2026 e avsilble o the Bombay Stock Fehange i (URL: s bseiodis o) the Kool Scck Fchange website (UL wiv asendiacom) and o the Pares websie (URL: e samhicoin) 4 The ChiefOperaing Dclson Maker (‘CODYF ealuatesthe Groop'spefmanceat am overl group ve s on sgent. .. "deloping d runing of ot Hce, o rhe disclosures o equied o he misd i cordance wih Ind A5 108 Operatig Segmens 5 Eaceptonatlems Includes: (o mition) Quariersnded i o Veur nded Particulrs 0 Sepicrber 2076 | 30dunc 202 | S Sepicmber 15|30 Seplemiior 2026 |30 September 2025_| 31 Mare 2026 Unauilied) « y (Unaudited) Wnavaitea) Wnadied) uditad) eversa ol mpament i vloe o7 propey, pla e cquprne| - B E = T Jnd ther angile ssets (G s o bsiness wr o - : [ [ [ e o sl of o porel (rfer ote ] 80 B P EE) - : [Reversa afimpairment i vaue o rgh-oT U st met. B st Bos @it fmpact o New Labour Codes B - 5.15) [Totar £ - KTy I i sac 6 e Bosed of Dictorsofthe Parn, i s meeing hldon 05 iorh 2026, opproed the acqulsion o 0% trest i RARE i oranagregoe considerntion f INR 47591 millin, o be el n ne o moe snches Consegently, thel Povent i 554 parnecship eret in RARE I ad cbtinedccniol over he putorshi. Accodingly, RAILE Inda as ben conslidted withefectfor the acquisiion e 5.2, 2 Apel 226, Th rroiing 5% ntrest i propos e it sty i sccondnc ith th trs of th defmtive ransction agreeats, The afoess scqision has beca secounied for under the saquisiion method it et from 22 Apeil 026 and, accodingly, the Group has erformel purshise price allcation (PPA") o detemine he i ol of e bl st ocquied ad il asmed s ot th acsiton ke 7022 May 2026, the Parent acqived 49% equiy et n Clesn Msx Nie Pevate Limitod orconsideraton ofINK 15,05 il o surein reiwable cnrgy though o0 caplie ol aromgeménts or et hoel of the Group, Based) o the s af heagrcement e et asessment, o Group doss ot havsany sigiicnt flence over Clean Max Nl Private Limita ad b he some s ot beenconsidered g5 an asocite eniyas deine undecLad AS 26 5 Diring he quate,on 01 August 2026, e Holling Corpsny bas acquired 100% ity hor capisl o lmerac Lodies rsate Liniteda prchse considration of IR 120 millio. The afresid equisiion s been ssountd (o e they Ceqistion mehod it it rom 01 Augus 202, Aecordigl,the Group s pefomed provisinal prehse prielloction ('FPA) o detemine e i vlues f e sl st scsined ad il ssumed 51 the cquisir| e 5 During the qurer, on 01 Jly 2026, he Grop k0 o pare] sn oot consdertion TN 11500 milon. Theresulng g, beog the differnce beocensale prce snd et camying volue ofhe aforesnd o parel amouiing o INR 3880 milion (e of expenses of INR 120 milon),has bee rcogais 3 excepionl e it consolidated nsocil sl Duing the qusrtesnd bl ar ended 30 Sepiemie 36 aptons s e Eployees” tock Opton Pan 20231 wre xerese,resuling . the aloment o 224,930 ey shaes o INR 1 ach. g — S ot Lmied 7] Plce: New Deli grE— Dat: 03 November 2026 § S ——— Jromeomons