Luxury Time Limited reported a significant improvement in profitability for the financial year ended March 31, 2026, with consolidated net profit rising 50% to ₹5.53 crore and standalone profit increasing 67.99% to ₹5.62 crore. This performance was driven by a substantial expansion in operating margins and disciplined cost management, even as revenue from operations remained broadly stable at ₹60 crore on a consolidated basis.

The company's earnings before interest, tax, depreciation and amortisation (EBITDA) jumped 46.87% to ₹7.50 crore, pushing the EBITDA margin up by 442 basis points to 13.92%. Total expenses contracted to ₹47.36 crore from ₹49.11 lakh in the previous year, aided by lower finance costs which fell to ₹1.45 crore from ₹2.32 crore. The company closed the year with nil borrowings, strengthening its balance sheet.

What the Numbers Show

While revenue from operations showed marginal growth of 0.30% to ₹53.91 crore on a standalone basis, the quality of earnings improved materially. Profit before tax increased 49.53% to ₹7.26 crore, reflecting better absorption of fixed overheads and cost optimisation. Additionally, service revenue recorded significant growth, contributing 10.37% to total revenue compared to 3.35% in the previous year, indicating a strategic shift towards higher-margin activities.

During the year, Luxury Time Limited successfully completed its initial public offering, listing its equity shares on the SME Platform of BSE Limited in December 2025. The issue comprised a fresh issue and an offer for sale, aggregating to ₹18.74 crore. The board has not recommended any dividend for the financial year, opting to retain resources for future business expansion and working capital requirements.

Luxury Time approved a revised Whistle Blower Policy during its board meeting held on August 14, 2026. The updated framework aims to strengthen the company’s vigil mechanism by providing an effective channel for reporting genuine concerns regarding unethical conduct, fraud, or financial irregularities.

The revision ensures compliance with Regulation 22 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as well as Sections 177(9) and 177(10) of the Companies Act, 2013. The policy establishes safeguards against victimisation for whistle blowers who report issues in good faith.

Key Provisions

The revised policy outlines specific mechanisms for reporting and investigation:

• Reporting Channels: Disclosures can be made via email to the Company Secretary & Compliance Officer or through written communication to the registered office.
• Audit Committee Oversight: The Audit Committee oversees the implementation of the vigil mechanism, including appointing investigators and reviewing findings.
• Direct Access: In exceptional cases, whistle blowers may report directly to the Chairperson of the Audit Committee.
• Confidentiality: The identity of the whistle blower remains confidential unless disclosure is mandated by law or necessary for investigation.

The company has hosted the revised policy on its website for stakeholder reference. The framework excludes routine employment grievances such as salary or promotion disputes, focusing instead on misconduct involving fraud, corruption, or violation of laws.

Governance Impact

This update reinforces Luxury Time’s commitment to corporate governance and ethical business practices. By formalising the process for handling protected disclosures, the company aims to facilitate early detection of potential risks and maintain transparency in its operations.