Lords Ishwar Hotels Limited returned to profitability in the first quarter of FY27, reporting a net profit of ₹12.80 lakh for the period ended June 30, 2026. This turnaround compares to a net loss of ₹7.67 lakh recorded in the corresponding quarter of the previous year. Revenue from operations rose to ₹231.60 lakh, up from ₹167.26 lakh in Q1FY26, driven by the company's core hotelier segment.

The Board of Directors approved the standalone unaudited financial results during a meeting held on July 22, 2026. The results were reviewed by the statutory auditors, R. M. Hariyani & Co., who confirmed that the statement was prepared in accordance with Indian Accounting Standards (Ind AS) and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Total expenses for the quarter stood at ₹218.20 lakh, an increase from ₹175.33 lakh in the prior year quarter. Key cost components included purchases of stock in trade at ₹83.86 lakh and employee benefit expenses at ₹50.52 lakh. Despite the rise in costs, the company achieved a profit before tax of ₹14.04 lakh, reversing the loss before tax of ₹7.76 lakh reported in Q1FY26.

Financial Performance Summary

In addition to the financial results, the Board approved the Board's Report along with annexures for the year ended March 31, 2026. The company also fixed the date for its 40th Annual General Meeting, which will be convened on August 22, 2026, at 10:15 a.m. via video conferencing. The paid-up equity share capital remained unchanged at ₹747 lakh during the period.

Lords Ishwar Hotels reported a net loss of ₹8.19 lakh for the financial year ended March 31, 2026, a significant decline from the net profit of ₹34.50 lakh recorded in the previous year. Revenue from operations fell to ₹736.49 lakh in FY26 from ₹836.37 lakh in FY25. The company's total revenue for the year stood at ₹760.97 lakh, down from ₹860.73 lakh in the prior year.

The Board of Directors approved the audited financial statements and standalone audited financial results for the quarter and year ended March 31, 2026, in a meeting held on May 28, 2026. Statutory auditors R. M. Hariyani & Co. issued an audit report with an unmodified opinion on the results. The company operates a single segment focused on hotelier activities.

For the quarter ended March 31, 2026, the company reported a net loss of ₹0.50 lakh, compared to a net profit of ₹30.57 lakh in the same quarter of the previous year. Revenue from operations for the quarter dropped to ₹210.48 lakh from ₹237.38 lakh in Q4FY25. Total expenses for the quarter were ₹208.60 lakh, slightly lower than the ₹226.35 lakh reported in the corresponding prior period.

Financial Performance

The company's earnings per share (EPS) for FY26 turned negative at ₹(0.11), compared to ₹0.46 in the previous year. Basic and diluted EPS for the quarter ended March 31, 2026, stood at ₹(0.01). The total comprehensive income for the year was ₹(11.12) lakh, a decrease from ₹35.56 lakh in FY25.

Assets and Liabilities

The total assets of the company as of March 31, 2026, stood at ₹1,381.73 lakh, a marginal decrease from ₹1,401.24 lakh in the previous year. Property, plant, and equipment increased to ₹727.35 lakh from ₹563.56 lakh. Cash and cash equivalents decreased to ₹59.58 lakh from ₹95.60 lakh at the end of FY25.

On the liabilities side, borrowings reduced to ₹606.72 lakh from ₹697.99 lakh. The company reported short-term borrowings of ₹34.07 lakh as of March 31, 2026, compared to nil in the previous year. Trade payables increased to ₹61.60 lakh from ₹29.73 lakh.