BSEResult30 Jul 2026 · 30 Jul 2026, 09:18 pm
Please find enclosed herewith Unaudited Financial Results for the Quarter ended on 30.06.2026 along with Limited Review Report.
CHL Ltd · 532992
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CHL Ltd has announced its unaudited financial results for the quarter ended 30.06.2026, with a net profit of INR 294.40 crores. The company has reported a revenue from operations of INR 2,450.77 crores and expenses of INR 2,113.96 crores. The company has also disclosed that its subsidiary, CJSC CHL International, has agreed to a one-time settlement (OTS) with EXIM Bank for a loan of USD 34 million.
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CHL Ltd - 532992 - Unaudited Financial Results As On 30Th June 2026
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CHL LIMITED
New Frignds Colony, New Dethi 110 025
T 49111
F 49111
The Asstt. General Manager 30" July 2026
Bombay Stock Exchange Limited
25% Floor, P J Towers
Dalal Street
Mumbai 400 001
SCRIP CODE 532992
Sub: Un-audited Financial Results as on 30" June, 2026
Dear Sir,
Please find enclosed herewith Unaudited Financial Results for the First Quarter ended on 30™ June,
2026 which has been taken on record in the Board Meeting held on 30.07.2026 along with Limited
Review Report (Standalone and Consolidated) pursuant to the Listing Regulations.
Thanking You
Yours faithfully
For CHL Limited
Ayush Rai
Company Secretary & Compliance Officer
M.No. A61075
The Suryza New Delhi
(AUnit of CHL Lt)
ATFED
GIN ; L55101DL1ST9P!
CHL LIMITED
REGISTERED OFFICE - HOTEL THE SURYAA, NEW FRIENDS COLONY, NEW DELHI 110025
CIN NO: L55101DL1979PLC009498
E-mail: chi@chl.co.in, Tel.:
1-11-26835070, 47808080 Fax: 26836288
STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30th JUNE 2026
Lacs INR
Standalone Consoicdated
Quarter ended Year ended Quarter ended Year ended
Nsor PARTCCULARS 30/06/2026| 31/03/2026| 30/06/2025| 31/03/2026| 30/06/2026| 31/03/2026| 30/06/2025 31/03/2026
) Unaudited Audited Unaudited | Audited Unaudited | Audited Unaudited Audited
1 |Income
a) Revenue from Operations 2,124.03 2,697.41 1,971.05 9,467.37 3,475.79 3,499.51 3,144.04 13,827.56
b) Other income including rentals 326.74 376.75 432.00 1,474.44 1,494.08 1,424.63 460.62 2,587.56
Total income from operations (net) 2,450.77 3,074.15 2,403.05| 10,941.81 4,969.86 4,924.14 3,604.66 16,515.13
2 |Expenses
a) Consumption of Provisions & others 212.63 208.18 186.11 826.63 370.34 314.39 301.72 1,335.01
b) Employee benefit expense 651.91 756.12 631.24 2,761.97 1,014.62 1,067.28 955.17 4,073.40
c) Finance Costs 0.30 0.37 m m48 494.81 457.78 505.73 1,990.54
d) Depreciatcon and amortisation expense 99.34 105.48 70.89 341.53 428.74 452.43 334.05 1,528.93
e) Operational Expenses 1,081.35 1,043.81 833.57 4,801.21 1,636.70 1,395.02 1,413.64 6,671.45
Total Expenses m 2,113.96) 1,722.66 8,740.80 3,845.22 3,686.90| 3,510.31 15,799.34|
3 |Profit/(Loss) before prior period items 405.25 960.19) 680.39) m 1,124.65 1,237.24| 94.36 715.79)
Prior period items - 3.00 - - _ - _ -
4 |Profit/(Loss) before Tax (3-4) m 963.19) 680.39)m .00 1,124.65| 1,237.24 94.36 715.79
5 |Tax Expenses
Current Tax / Last Year Tax Provision adjustment 105.59 260.43 170.10 564.24 105.59 330.06 170.10 654.92
Deferred Tax 5.26) 2.18 6.26 21.03. 5.26 21.08 6.28 18.85
6. |Profit/(Loss) for the period (4-5) 294.40| 700.58] 504.01] 1,616.73 1,013.80] 886.14] (82.02)[ 42.02]
7 |Other Comprehensive Income/(expenses) -1
i) items that will not be reclassified to profit and
loss(Refer the note no. 6) - - - - 8ipa2.04 (14.84) (406.85) 3:00
ii) Revaluation Surplus of Fixed Assets(or PPE) 52,688.04 - 52,688.04
iii) income tax relating to items that will not be 3
reclassified to profit and 1085 - ) - 3.00 - (3,059.96)
Total of Other Comprehensive Income ] I - -| 3.00 3,692.84| 52,676.19 (406.65) 49,631.07|
Total Comprehensive Income for the period 294.40 700.58] 504.01] 1,618.72| 4,606.64| 53,562.33 (488.67) 49,673.09
8 [Paid-up equity share capital (Rs. 2/- each) 1,096.37| 1,096.37, 1,096.37 1,096.37, 1,096.37| 1,096.37 1,086.37 1,096.37,
9 [Minority Interest 4,422.21
10 |Reserves excluding revaluation reserve 36,643.64/
11 | EPS Basic & Diluted 0.54 8.40 1.59 (0.89) (5.50)
1 The above results as reviewed by the Audit Committee have been taken on record by the Board of Directors of the Company at its Meeting held on
30.07.2026.
2 The Company operates in one segement only.
3 The Company does not have separate reportable segments in terms of Indian AS (Ind AS-108) on "Operating Segments".
4 The figures are regrouped/rearranged wherever necessary.
58 CJSC CHL International, our subsidiary Company had agreed a term loan of USD 32.50 million from Export Import Bank of India (‘EXIM Bank™)
for construction of a five-star hotel in Dushanbe, Tajikistan. To secure the above loan Corporate and Personal Guarantees were executed by CHL
Limited and Late Dr. L K Malhotra respectively.
50 EXIM Bank filed an application before National Company Law Tribunal, Delhi (“NCLT"), against CHL Limited, the Corporate Guarantor, which
was dismissed by NCLT. This judgment was upheld by the National Company Law Tribunal (NCLAT). EXIM Bank challenged the NCLAT
Jjudgement by way of Civil Appeal before the Hon’ble Supreme Court which is pending adjudication.
5¢ Exim Bank also filed original application for claiming an amount of USD 44,611,207 along with pendente lite and future interest against CHL Ltd,
the corporate guarantor, and Late Mr. Lalit Malhotra, before Debt Recovery Tribunal — ता, New Delhi (DRT-III), which is pending adjudication and
next date of hearing 15 18th August 2026,
5d During the pendency of the above cases, One Time Settlement (015) was executed between EXIM Bank, the Principle Borrower and Guarantors
crystallizing the liability of CJSC CHL International to USD 34 million vide letter dated 290 May 2026 and said OTS is under execution as on
Quarter ended 30th June 2026.
68 During the quarter ended 30.06.2026 under review, exchange fluctuations have been accounted for by the CHL International, subsidiary company
and the subsidiary Company recognized foreign exchange gains of INR 11.40 Crore arising from the appreciation of the Tajikistani Somoni (TJS)
against the Dollar (USD), resulting in a reduction in foreign currency-denominated liabilities. Since the gain 0065 not arise from the Company's
principal operating activities, it has been recognized as Other Income (Non-operating Income - No cash inflow or outflow).
6b 3. In accordance with Ind AS-21, the Subsidiary Company recognized foreign currency fluctuation (INR 35.92 Crore during 1st Quarter of FY 2026~
27) arise due to conversion of Assets and Liabilities except Equity Share Capital from Somoni to Indian Rupees. Since, the fluctuation not leads to
actual gain or loss, therefore shown under “OCI-Foreign Currency Translation Reserves” of Profit and Loss Account.
Place: New Delhi
Dated: 30th July 2026
D G A & Co.
CHARTERED ACCOUNTANTS
Flat No. 49, Kala Vihar Apartments, Mayur Vihar Phase |
DELHI - 110091
Phone: 9811140013
E mail: devkagarwal@rediffmail.com
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—p_of thye Co_mpapny _pu_rsua_nt tog the* Reg(ulat_ion g33 o_f thge SEB_I(Likstineg Osbliugatihons sand
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To the Board of Directors of CHL Limited
We have reviewed the accompanying statement of standalone unaudited financial results (the
Statement) of CHL Limited (the Company) for the Quarter ended on 30" June, 2026, being
submitted by the company pursuant to the requirements of Regulation 33 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulation, 2015(as amended), including relevant
circulars issued by the SEBI from time to time.
This statement is the responsibility of the Company’s Management and has been approved by the
Board of Directors and has been prepared in accordance with the recognition and measurement
principles laid down in IAS 34, Interim Financial Reporting (IND AS 34), prescribed under section
133 of the companies Act, 2013 (the Act), SEBI Circular CIR/CDF/FAC/62/2016 dated 05.07.2016,
and other accounting principles generally accepted in India. Our responsibility is to express a
conclusion on these financial statements 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
financial statements are free of material misstatement. A review is limited primarily
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