BSEBoard Meeting2d ago · 7 Nov 2026, 02:26 pm

Outcome of Board Meeting for Unaudited Standalone and Consolidated Financial Results, the Statement of Assets and Liabilities and Cash Flow Statement for the second quarter and half year ended 30th September, 2026.

Vikram Kamats Hospitality Ltd · 539659

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Vikram Kamats Hospitality Ltd's board of directors has approved the unaudited standalone and consolidated financial results for the second quarter and half year ended 30th September, 2026. The company's operations at its flagship hotel property were affected by unexpected flash floods and severe waterlogging due to torrential rainfall, leading to a temporary suspension of operations. The company has intimated the insurance company and the claim is under process.

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Governance Concern1/10
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Balance Sheet Risk3/10
Liquidity Impact8/10
Market Sentiment6/10

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Vikram Kamats Hospitality Ltd - 539659 - Board Meeting Outcome for Unaudited Standalone And Consolidated Financial Results, The Statement Of Assets And Liabilities And Cash Flow Statement For The Second Quarter And Half Year Ended 30Th September, 2026.

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VIKRAM KAMATS HOSPITALITY LIMITED (Formerly Known as VIDLI RESTAURANTS LIMITED) CIN: L55101MH2007PLC173446 Date: 7th November, 2026 Listing Department BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400001. Scrip Code: 539659 Scrip ID: KAMATS Dear Sir/Madam, Sub: Outcome of meeting of the Board of Directors and disclosures pursuant to Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. This is to inform that the Board of Directors at its meeting held on Saturday, 7th November, 2026 have inter alia, considered and approved the Unaudited Standalone and Consolidated Financial Results, the Statement of Assets and Liabilities and Cash Flow Statement for the second quarter and half year ended 30th September, 2026. In terms of the Regulation 33 of the Securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015, please find enclosed herewith the Unaudited Standalone and Consolidated Financial Results, the Statement of Assets and Liabilities and Cash Flow Statement for the second quarter and half year ended 30th September, 2026 along with the Limited Review Report by the Statutory Auditors of the Company thereon. The meeting of the Board of Directors commenced at 11.30 a.m. and concluded at 2.15 p.m. Please take the same on record. Thanking You For Vikram Kamats Hospitality Limited Dr. Vikram V. Kamat Managing Director DIN: 00556284 Encl: a/a Reg Office:- Units No. 5-8 at Tapovan Co-Operative Housing Society Ltd., Near Nahur Station, Bhandup West, Mumbai-400078 T: +91 74000 58768 W: www.kamatsindia.com E:cs@kamatsindia.com | Hotels | Restaurants | Hospitality Education | Chaturvedi Sohan & Co. Chartered Accountants FRN -118424W Independent Auditor's Limited Review Report on the Unaudited Standalone Financial Results of the Company for the quarter and six months ended on September 30, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The Board of Directors Vikram Kamats Hospitality Ltd Introduction We have reviewed the accompanying statement of Unaudited Standalone Financial Results (the "Statement") of Vikram Kamats Hospitality Ltd (Formerly Vidli Restaurants Ltd) ("the Company") for the quarter and six months ended September 30, 2026. The statement is being submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ("SEBI Regulations 2015") as amended. This statement, which is the responsibility of the Company's Management and approved by the Board of Directors of the Company on 07th November, 2026. The financial statement has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 (Ind As-34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 ("the Act"), read with relevant rules issued thereunder and other accounting principles generally accepted in India and Regulation 33 of the SEBI Regulations 2015. Our responsibility is to express a conclusion on this statement based on our review. Scope of review We conducted our review of the statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (ICAI). 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 of interim financial information consists of making inquiries, primarily of the Company's personnel 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 Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 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. Page 1 of 2 320, Tulsiani Chambers, Nariman Point, Mumbai 400 021. India. Tel: +91 22 2281 5154 /56, 21 ~ Dept. E-Mail: Group: chaturvn@gmail.com / Billing: accounts@cachaturvedi.com / Audit: audit@cachaturvedi.com Tax: tax@cachaturvedi.com / Finance: finance@cachaturvedi.com / Website: www.cachaturvedi.com Emphasis of matter We draw attention to note 4(ii) to the statement which describes that on 22nd July 2026, the operations at Company's flagship hotel property i.e VITS Kamats Resort Silvassa, (Dadra ft Nagar Haveli) have been affected due to unexpected flash floods and severe waterlogging in the region caused by torrential rainfall and the adjacent river breached its banks, causing river water to enter the hotel premises. Furthermore, the main connecting bridge leading to the property was overflowed with water, completely disruptin,g safe road access. As a precautionary measure and to ensure the ultimate safety of guests, employees and assets, the management has safely evacuated the premises and operations were temporary suspended. The extent of the damage to the structure, plant and machinery, inventory and other assets has been assessed and its financial impact on the net block of historical costs of 222.23 lakhs is shown as "loss by flood" under Exceptional item. The company had intimated the insurance company, and the claim is under process. After the close of the half year ended 30th September 2026 the insurance company released advance payment of Rs.315.00 Lakhs and the further payment will be made after final assessment of loss Incurred by the Company and the lessor of the hotel, on replacement cost method on completion of the damaged hotel facilities and installation of movable assets. The company has recognized insurance claim receivable to the extent of advance payment received as income under Exceptional item and will recognize the balance claim amount as and when it will be released by the insurance company. Our conclusion is not modified in the respect of above. Conclusion Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement of the company, prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) specified under section 133 of the Act, as amended 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 misstatements. For Chaturvedi Sohan & Co. Chartered Accountants FRN: 118424W BRIJANAND CHATURVEDI CHATURVEDI ~~~~~~.026.11.01B:11:3s 5 Vivekanand Chaturvedi Partner Place: Mumbai M. No: 106403 Date: 07-11-2026 UDIN: 26106403EWKSVS7123 Page 2 of 2 VIKRAM KAMATS HOSPITALITY LIMITED (Formerly known as Vidli Restaurants Limited) Registered Office: Units No. 5-8 at Tapovan Co-operative Housing Society Ltd., Near Nahur Station, Nahur, Bhandup West, Mumbai-400078. CIN No. l55101MH2007PLC173446 Website: www.kamatsindia.com Email ID : cs@kamatsindia.com Statement of standalone financial results for the quarter and half year ended 30th September 2026 (' in Lakhs) Quarter ended Quarter ended Quarter ended Half year ended Half year ended Year ended 30th Sept. 2026 30th June 2026 30th Sept. 2025 30th Sept. 2026 30th Sept. 2025 31st Mar 2026 Sr.No. Particulars (Reviewed) (Reviewed) (Reviewed) (Reviewed) (Reviewed) (Audited) 1 Income (a) Revenue from operations 473.35 745.28 629.67 1,218.63 1,308.22 2,922.26 (b) Other income 73.24 77.32 63.29 150.56 133.42 250,53 Total Income 546.59 822.60 692.96 [Showing first 8,000 characters — download PDF for full document]