HS India Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, revealing a mixed performance with declining year-on-year profitability but strong sequential quarterly improvement. The hospitality company, operating under the "Hotelier" segment, reported these results following a board meeting held on February 10, 2026.

Financial Performance Overview

The company's financial metrics for Q3FY26 showed contrasting trends when compared to different periods:

Quarterly Performance Analysis

While the year-on-year comparison shows declining metrics, HS India demonstrated remarkable sequential improvement. The company's net profit of ₹62.39 lakhs in Q3FY26 represented a substantial recovery from the ₹11.43 lakhs reported in Q2FY26. Revenue from operations also showed strong quarterly momentum, increasing 21.9% from the previous quarter.

Nine-Month Performance

For the nine-month period ended December 31, 2025, the company's performance reflected the challenging operating environment:

Expense Management

The company's total expenses for Q3FY26 stood at ₹634.90 lakhs compared to ₹645.69 lakhs in Q3FY25, showing effective cost control measures. Key expense categories included employee benefits expense of ₹166.82 lakhs, other expenditure of ₹218.42 lakhs, and purchases of stock-in-trade worth ₹130.73 lakhs.

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors during their meeting on February 10, 2026. The statutory auditors K. K. Haryani & Co. conducted a limited review of the financial results, confirming compliance with Indian Accounting Standards and SEBI regulations. The company maintains its paid-up share capital at ₹1,623.84 lakhs with a face value of ₹10.00 per equity share.

HS India Limited , a hospitality company operating in the hotel segment, has announced its financial results for the second quarter and half-year ended September 30, 2025. The company has shown steady performance despite challenging market conditions.

Key Financial Highlights

Quarterly Performance

• Net Profit: Rs 11.43 lakhs
• Total Revenue: Rs 590.45 lakhs
• Basic and Diluted Earnings Per Share: Rs 0.07

Half-Yearly Performance

• Net Profit: Rs 23.93 lakhs
• Total Revenue: Rs 1,200.28 lakhs

Financial Position

As of September 30, 2025, HS India Limited's financial position stands as follows:

All figures in Rs lakhs

Operational Overview

HS India Limited continues to operate exclusively in the hotel segment. The company's performance reflects its ability to navigate the hospitality sector's challenges, maintaining a positive net profit despite a slight decrease in total assets compared to the end of the previous fiscal year.

Board Meeting and Audit Review

The company's Board of Directors met on November 8, 2025, to consider and approve the unaudited financial results for Q2 and H1 FY2026. The Audit Committee reviewed these results, and the statutory auditors conducted a limited review in accordance with regulatory requirements.

Regulatory Compliance

HS India Limited has prepared its financial results in compliance with Indian Accounting Standards (Ind AS) as notified under Section 133 of the Companies Act, 2013. The company adheres to the presentation and disclosure requirements set by SEBI's Listing Obligations and Disclosure Requirements Regulations, 2015.

Investors and stakeholders can access the detailed financial results on the company's website and the BSE Limited website.

The hospitality sector continues to face challenges, and HS India Limited's ability to maintain profitability in this environment suggests resilience in its business model. However, the decrease in cash and cash equivalents may warrant attention to the company's liquidity management strategies going forward.