BSEResult4d ago · 6 Nov 2026, 01:01 pm

The Board of Directors at their meeting held on 06th November, 2026 interalia considered and approved the Unaudited Standalone and Consolidated Financial Results along with Limited Review Report for the quarter and half year ended 30th September, 2026.

Graviss Hospitality Ltd · 509546

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Graviss Hospitality Ltd has announced its unaudited standalone and consolidated financial results for the quarter and half year ended 30th September, 2026. The company's revenue from operations was Rs. 1,267 lakhs, with total income of Rs. 1,276 lakhs. Expenses totaled Rs. 1,427 lakhs, resulting in a profit before exceptional items and tax of Rs. (51) lakhs. The company reported a profit before tax of Rs. (51) lakhs and a total tax expense of Rs. 33 lakhs, leading to a profit for the period of Rs. (119) lakhs.

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Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk3/10
Liquidity Impact6/10
Market Sentiment5/10

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Graviss Hospitality Ltd - 509546 - Unaudited Standalone And Consolidated Results For The Quarter And Half Year Ended 30Th September, 2026

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A. T. JAIN & Co. CHARTERED ACCOUNTANTS Independent Auditor’s Limited Review Report on Standalone Unaudited Quarterly and Year to Date Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Graviss Hospitality Limited We have reviewed the accompanying statement of standalone unaudited financial results of Graviss Hospitality Limited ("the Company") for the quarter ended 30" September, 2026 and year to date results for the period from 1% April, 2026 to 30" September, 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). This 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 and other accounting principles generally accepted in India. 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Emphasis of Matter Attention is invited to the matter of accumulated losses of three subsidiaries as at 30" September, 2026 which exceeded its net worth, and in the opinion of the management that the subsidiaries will be able to get regular orders and exploring alternate business plans, there is no diminution in the value of investments in the subsidiaries and the loans given to the subsidiaries are considered good of recovery. Our conclusion is not modified in respect of the above matters. 212, Rewa Chambers, 414, Solaris One, 4th Floor, 31, New Marine Lines, N. 8. Phadke Marg, Near East West Fiyover, Mumbai - 400 020. Andheri (East), Mumbai - 400 069. Tel.: 022 - 2203 5151/ 5252 Tel.: 022 - 6736 2000 Email : accounts@atjain.net Emall : accounts@atjain.net A.T. JAIN & CO. Continuation Sheet CHARTERED ACCOUNTANTS Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of unaudited financial results, prepared in accordance with applicable accounting standards and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For A. T. Jain & Co. Chartered Accountants FRN 10388W6 puie Sushil Jain Partner Membership No: 033809 Place: Mumbai Date: 6™ November, 2026 UDIN: 26033%09VH5GDME52.3 GRAVISS HOSPITALITY LIMITED Regd office: Plot no. Plot No. A4 & A5, Khandala MIDC, Phase Il, Kesurdi Khandala, Satara - 412 801 (Maharashtra) [Rs in Lakhs STATEMENT OF UNAUDITED RESULTS FOR THE QUARTER AND 6 MONTHS ENDED 30 SEPTEMBER 2026 St STANDALONE No. madion Quarter ended Year to date Year Ended 30-09-2026] 30-06-2026]30-09-2025]_30-09-2026] 30-09-2025| _31-03-2026 Unaudited| Unaudited| Unaudited| Unaudited] Unaudited| _Audited T__[Income from operations (2) |Revenue from Operations 1,267 1,343 1,183 2610 2,257 5128 (0) [Other Income: 9 22 6 31 27 59 Total Income 1,276 1,365 1,189 2,641 2,325 6,187 2. |Expenses: (a) [Purchases 27 142 150 269 276 697 (b) [Changes in Stock 4 14 3 18 @) ( (c) [Employee benefits expenses 339 336 332 676 634 1,351 (d) [Finance Cost 9 9 13 18 23 48 (e) |D epreciation and Amortization Expenses 172 172 163 344 308 644 (f) [Power, Fuel and Water 78 77 75 155 145 284 (g) [Other expenses 598 727 508 T.425 1314 2648 Total Expenses| 1,427 1477 1,344 2,904 2,697 5,670 3_|Profit before exceptional items and tax (1-2) (51)] (12) (155) (263) @72) 517 4._[Excoptional Items (Refer Note "4") = 5 - = = 27 5._|Profit Before Tax (3-4) (51) @12) (155)] (263) @72) 250 6. [Tax expenses Current Tax = E Deferred Tax Expenses / (Credit) 3] (12) @) 25) (22) 166 (Short) [Excess Provision for Tax of earlier years Reversed = = 0) Total Tax expenses| 33) (12)] @1)] (@5) (122) 166 7. |Profit (loss) for the period (119) (100 (74) 219) (50) 324 8._|Other Comprehensive Income / (Loss) - - - 2 = (AL () [Items that will not be reclassified to profitor loss = = 3 i) Income tax refating to items that wil not be reclassified to profitor loss - - (@) (B) | () |ltems that will be reclassified to profit or loss - - (i) |Income tax relating to items that will be reclassified o profit or Ioss. = s 2 = - Total other comprehensive income - - - - - 2 9._|Total comprehensive income / (1oss) for the period (119) (100)] (74) (219) (250) 327 10. [Total comprehensive income / (loss) for the period attributable to: (19) (100)] (74) (219) (250) 327 [“Owners of the Company 2 = [“Non-controlling interest - B 11 [Dotails of equity share capital Paid up Equity Share Capital 410 1410 1,410 1,410 1410 1,410 Face value of equity share - Rs. 2 &) 2 z 2 2 12 |Earning Per_equity share - (Rs.) () [Basic ©.17) ©14)] ___(0.10) ©31) (0.35) 046 (i) [Diluted (.17) ©14)) (010 (0.31) (0.35) 046 Mumbai Date: 06-11-2026 For Graviss Hospitality Limited Romil Ratra CEO & Whole Time Director NOTES: ([ The above unaudited standalone results for the quarter and 6 months ended 30 September 2026 which have been prepared in accordance with Regulation 33 of SEBI(Listing and Disclosure Requirements) Regulations, 2015 and subjected to review by the Statutory Auditors of the Company were reviewed by the Audit Committee of the Board of Directors at their meeting held on 06-11-2026 Hospitality business is the Company's only reportable business segment The Company had granted interest free loans to its three subsidiaries and its accumulated losses has exceeded its net worth. In view of the long term interest of the Company in said subsidiaries and the subsidiaries will be getting regular orders and exploring alternate business plans, there is no diminution in the value of investments in the subsidiaries and the loans given to subsidiaries are considered good of recovery. Figures for the previous periods have been regroupedirearranged as necessary to conform to the current period's classification Place: Mumbai For Graviss Hospitality Limited Date: 06-11-2026 GRAVISS HOSPITALITY LIMITED Standalone Balance Sheet as at 30-09-2026 (Rs. in lacs) Particulars As at 30-09-2026 | As at 31-03-2026 [ASSETS Non-current assets Property, plant and equipment 18,518.59 18,548.31 Right of Use Asset 400.07 462.58 Capital Work in Progress 625.93 299.53 Financial Assets Investments 27.82 25.14 Trade receivables - » Loans 3,565.37 3,604.62 Other Financial Assets 123.92 113.77 [Other Non-current assets 47.55 20.99 Total Non-current assets 23,309.25 23,074.92 Current assets Inventories 91.05 107.69 Financial Assets Investments 557.36 891.53 Trade receivables 89.42 120.74 Cash and cash equivalents 59.85 168.94 Other Balances with Banks 39.13 - Loans 21.83 12.20 Other Financial Assets 3.00 3.00 Current Tax assets (Net) 38.19 26.65 Other current assets 150.79 162.85 Total current assets 1,050.61 1,493.61 Total Assets 24,359.86 24,568.53 EQUITY AND LIABILITIES Equity Equity Share capital 1, [Showing first 8,000 characters — download PDF for full document]