EIH Limited has approved its Unaudited Standalone and Consolidated Financial Results for the quarter ended 31st December 2025 (Q3 FY2026). The results highlight key performance indicators, including revenue, expenses, and earnings per share. The filing included the Limited Review Report from the auditors. Noteworthy is the significant impact of exceptional items, particularly related to the finalization of the Mashobra Resort Limited matter and adjustments related to new Labour Codes.
Board Approval and Disclosure Overview
The Board of Directors of EIH Limited convened on 10th February 2026 to approve the Unaudited Standalone and Consolidated Financial Results for the quarter and nine months ended 31st December 2025. The meeting commenced at 04:00 P.M. and concluded around 6.15 P.M. The filing includes the required financial statements and the accompanying Limited Review Report.
Standalone Financial Performance Summary (Q3 Ended 31.12.2025)
For the quarter ending 31st December 2025 (unaudited), the key standalone figures were:
- Total Income: Rs. 810.06 Crores, up from Rs. 571.55 Crores in the previous quarter (30.09.2025).
- Total Expenses: Rs. 492.62 Crores.
- Profit Before Tax: Rs. 288.35 Crores.
- Profit for the period: Rs. 198.51 Crores.
- Earnings Per Share (Basic/Diluted): Rs. 3.17.
For the nine months ended 31st December 2025, Total Income stood at Rs. 1,952.73 Crores, resulting in Profit for the period of Rs. 338.34 Crores. Basic/Diluted EPS was Rs. 5.41.
Consolidated Financial Performance Summary (Q3 Ended 31.12.2025)
The consolidated results reflect the Group’s operational performance:
- Total Income: Rs. 910.03 Crores (Q3 2025), compared to Rs. 632.70 Crores in Q2 2025.
- Profit Before Tax: Rs. 359.76 Crores.
- Profit for the period (Attributable to Owners of EIH Limited): Rs. 243.03 Crores.
- Earnings Per Share (Basic/Diluted): Rs. 3.89.
For the nine months ended 31st December 2025, Total Income reached Rs. 2,151.79 Crores, and Profit for the period attributable to owners was Rs. 390.66 Crores. Basic/Diluted EPS for the nine-month period was Rs. 6.25.
Key Exceptional Items Analysis (Standalone)
The standalone results reflect several significant non-recurring adjustments:
- Mashobra Resort Limited (MRL) Matter: The final transfer of MRL shares to the State occurred during the quarter, following prior adjustments. The net impact related to MRL events aggregated to a charge of Rs. 131.00 Crores over the nine-month period, with zero impact in the current quarter (31.12.2025).
- Labour Codes Impact: An incremental obligation recognized due to the enactment of new Labour Codes resulted in an exceptional charge of Rs. 29.09 Crores during the quarter, leading to a cumulative nine-month impact of Rs. 30.00 Crores.
- Net Exceptional Loss (Q3 2025): Standalone net exceptional loss was Rs. 29.09 Crores.
Key Exceptional Items Analysis (Consolidated)
The consolidated statement also details exceptional items:
- MRL Transaction: The consolidated results reflect a charge of Rs. 132.08 Crores over nine months related to the MRL matter.
- Tirupati Hotel Impairment: An impact of Rs. 10.05 Crores (loss) was recorded related to the impairment of the hotel project at Tirupati.
- Labour Codes Impact: A charge of Rs. 30.00 Crores was recognized for the quarter and nine months ended 31st December 2025.
- Net Exceptional Loss (Q3 2025): Consolidated net exceptional loss was Rs. 30.00 Crores.
Auditor Review and Sign-Off
The results were reviewed by the Audit Committee and approved by the Board. Deloitte Haskins & Sells LLP performed a limited review of both the Standalone and Consolidated Financial Results. The documents were signed off by Vikramjit Singh Oberoi, Managing Director and Chief Executive Officer (DIN: 00052014) on 10th February 2026.
Source: BSE
