Shareholders meeting

September 2, 2026 National Stock Exchange of India Ltd BSE Limited Exchange Plaza, Bandra Kurla Complex, Phiroze Jeejeebhoy Towers Bandra (East), Mumbai- 400 051 Dalal Street, Mumbai- 400 001 Tel No: (022) 26598100- 8114 Phones: 91-22-22721233/4 Fax No: (022) 26598120 Fax: 91-22-2272 3121 Symbol: BLUECOAST Scrip Code: 531495 Subject: : Notice of 33rd Annual General Meeting and Annual Report for the Financial Year 2025-26 Dear Sir(s), This is further to our letter dated August 22, 2026, wherein the Company informed that the 33rd Annual General Meeting (‘AGM’) of the Company is scheduled to be held on Saturday, September 26, 2026 at 04:00 P.M. (IST) through Video Conferencing / Other Audio-Visual means, in accordance with the relevant circulars issued by the Ministry of Corporate Affairs (‘MCA’) and Securities and Exchange Board of India (‘SEBI’). In terms of Regulation 30 and 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, (‘Listing Regulations’), we are submitting herewith the Annual Report of the Company for the financial year 2025-26 and the Notice of 33rd AGM, which is being sent through electronic mode to those members whose e-mail addresses are registered with the Registrar & Share Transfer Agent / Depository Participants. Further, pursuant to Regulation 36(1)(b) of the Listing Regulations, a letter containing the web-link, including the exact path and QR code to access the Annual Report is being sent to those members who have not registered their email addresses. The Annual report along with the Notice of 33rd AGM is also uploaded on the Company's website at www.bluecoast.in and the same shall also be available on the website of NSDL at www.evoting.nsdl.com. Other relevant details with regard to the 33rd AGM are as follows: Cut-off date for determining the Saturday, September 19, 2026 eligibility of shareholders for remote e- voting or voting during the AGM Closure of Register of Members & Share Sunday, September 20, 2026 to Saturday, Transfer Books September 26, 2026 (both days inclusive) for the purposes of holding 33rd AGM. Period of Remote e-voting to enable the The remote e-voting period will commence on shareholders as on the cut-off date to cast Wednesday, September 23, 2026 at 09:00 A.M. their votes on proposed resolutions (IST), and end on Friday, September 25, 2026 at electronically 5.00 P.M. (IST) Kindly acknowledge the receipt and take it on record. Thanking you, For Blue Coast Hotels Limited Kapila Kandel Company Secretary & Compliance Officer Membership No. A52540 Encl: Annual Report for Financial Year 2025-26 alongwith Notice of AGM Annual Report 2025-26 WHERE
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CONTENTS Directors' Report 03 Corporate Governance Report 31 Independent Auditors' Report 58 Balance Sheet 75 Statement of Profit & Loss 76 Cash Flow Statement 79 Company overview & Significant 80 Accounting Policies Notes to Financial Statements 88 Independent Auditors' Report on 111 Consolidated Financial Statements Consolidated Balance Sheet 122 Statement of Profit & Loss 123 Cash Flow Statement 126 Company overview & Significant 127 Accounting Policies Notes to Consolidated Financial Statements 135 E-Communication Registration Form 159 Annual Report 2025-26 BOARD OF DIRECTORS SECRETARIAL AUDITOR M/s. Ajay. K. & Associates Mr. Kushal Suri Whole-Time Director Practicing Company Secretary Mr. Bhupendra Kumar Bhardwaj STOCK EXCHANGES WHERE COMPANY’S Independent Director SECURITIES ARE LISTED BSE Limited Mr. Bhupender Raj Wadhwa Independent Director (Scrip Code: 531495) Mr. Manujendu Sarker National Stock Exchange of India Limited Non-Executive & Non-Independent Director (Scrip Code: BLUECOAST) Mrs. Snehal Kashyap Independent Director REGISTERED OFFICE S-1, D-39, N-66, Phase IV, Mr. Vijay Jain Independent Director Verna Industrial Estate, Verna Goa-403722 EXECUTIVES Mr. Rahul Kumar Chauhan CORPORATE OFFICE (Key Managerial personnel) 415 – 417, Antriksh Bhawan, Chief Financial Officer 22, Kasturba Gandhi Marg, Ms. Kapila Kandel New Delhi - 110 001 (Key Managerial personnel) Tel. : 011 23358774-775 Company Secretary & Compliance Officer REGISTRAR TO AN ISSUE & STATUTORY AUDITORS SHARE TRANSFER AGENT M/s Virender K Jain & Associates RCMC Share Registry Pvt. Ltd. Chartered Accountants B – 25/1, 1st Floor, Okhla Industrial Area, Phase II, New Delhi -110020 Ph.: 011 – 26387320-21 DIRECTORS' REPORT The Members, Your Directors have pleasure in presenting 33rd Annual Report on the business and operations of the company together with the Financial Statements for the financial year ended 31st March, 2026. FINANCIAL HIGHLIGHTS (` in Lakh) PARTICULARS Consolidated Standalone 2025-26 2024-25 2025-26 2024-25 Revenue from Operations 203.82 – 203.82 – Expenses (169.45) (164.83) (168.21) (163.59) Depreciation (26.49) (27.40) (26.49) (27.40) Profit from Operations before Finance Cost & Tax 7.88 (192.23) 9.12 (190.99) Other Income 39.66 45.06 39.66 45.06 Profit before Interest & Tax 47.54 (147.17) 48.78 (145.93) Interest / Finance Charges (174.53) (198.18) (174.53) (198.18) Operating Profit before Tax (126.99) (345.35) (125.75) (344.11) Interest / Finance Charges - New Hotel Projects – – – – Profit (Loss) before Tax & Exceptional Items (126.99) (345.35) (125.75) (344.11) Exceptional Items (53.00) 8428.55 (53.00) 8428.55 Profit before Tax (179.99) 8083.20 (178.75) 8084.44 Tax Expense (29.32) (83.60) (29.32) (83.60) Profit (Loss) after Tax (209.31) 7999.60 (208.07) 8000.84 Other Comprehensive Income (25.21) 10.54 (25.21) 5.54 Share of Minority Interest in Profit/Loss – – – – Total comprehensive Income /(Loss) for the year (234.52) 8010.14 (233.28) 8006.38 EPS : Basic (1.39) 59.47 (1.38) 59.44 Diluted (1.21) 43.28 (1.20) 43.26 Annual Report 2025-26 CONSOLIDATED FINANCIAL STATEMENTS The consolidated financial statements for the year ended 31st March, 2026 have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 together with the comparative period data as at end of 31st March, 2025. In accordance with the Companies Act, 2013 (the Act) and Indian Accounting Standards (Ind AS) 110 on 'Consolidated Financial Statements' read with Ind AS 112 on 'Disclosure of Interest in other entities', the Audited Consolidated Financial Statements are provided in the Annual Report. RESERVES Due to the absence of surplus during the year under review, no amount was transferred to the Reserves. DIVIDEND Due to the absence of Profit during the year, your Directors have not recommended any dividend for the Financial Year 2025-26. STATE OF COMPANY'S AFFAIRS In compliance with the order of the Hon'ble Supreme Court of India, dated 19th March, 2018, the Company handed over its sole revenue-generating asset, Hotel Park Hyatt Goa, to the auction purchaser. To sustain its operations and generate revenue to meet its day-to-day expenses, the Company, during the year under review, provided advisory and consultancy services relating to the operation, management and administration of hotels and restaurants. CHANGE IN THE NATURE OF BUSINESS There were no changes in the nature of business of the Company during the financial year ended 31st March, 2026. MATERIAL CHANGES AND COMMITMENTS No material changes or commitments, other than those disclosed under the Capital and Debt Structure, have occurred between the end of the financial year to which the financial statements pertain and the date of this report that would affect the financial position of the Company. CAPITAL AND DEBT STRUCTURE A. Authorized Share Capital The Authorized Share Capital of the Company as on 31st March, 2026, stands at `1,08,00,00,000/- (Rupees One Hundred Eight Crore) divided into: 1. 2,65,00,000 (Two Crore Sixty-Five Lakhs) Equity Shares of `10/- (Ten) each. 2. 81,50,000 (Eighty-One Lakh Fifty Thousand) Preference Shares of `100/- (One Hundred) each. There was no alteration or increase in Authorized Share Capital of the Comp [Showing first 8,000 characters — download PDF for full document]