Lords Ishwar Hotels Limited announced its unaudited financial results for the third quarter and nine months ended December 31, 2025, demonstrating a mixed performance with quarterly profitability returning despite revenue challenges. The company's Board of Directors approved these results in a meeting held on February 10, 2026.

Quarterly Financial Performance

The company achieved a turnaround in quarterly profitability, reporting net profit of Rs. 4.37 lakh in Q3 FY26 compared to a net loss of Rs. 2.48 lakh in the corresponding quarter of the previous year. This improvement came despite a decline in operational revenue, which dropped to Rs. 214.94 lakh from Rs. 231.08 lakh year-on-year.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, Lords Ishwar Hotels faced headwinds with revenue from operations declining to Rs. 526.01 lakh from Rs. 598.99 lakh in the corresponding period of FY25. The company reported a net loss of Rs. 7.70 lakh for the nine-month period compared to a profit of Rs. 3.93 lakh in the previous year.

Operational Expenses and Cost Management

The company's total expenses for Q3 FY26 stood at Rs. 217.62 lakh compared to Rs. 236.46 lakh in Q3 FY25, reflecting improved cost management. Key expense categories included purchase of stock in trade at Rs. 65.31 lakh, employee benefits expense of Rs. 44.41 lakh, and other expenses totaling Rs. 46.13 lakh. Finance costs decreased to Rs. 8.99 lakh from Rs. 11.30 lakh year-on-year, indicating better financial management.

Corporate Governance and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on February 10, 2026. The company's statutory auditors, R. M. Hariyani & Co., conducted a limited review of the financial results and issued an unqualified review report. The results have been prepared in accordance with Indian Accounting Standards (Ind AS) and comply with SEBI listing regulations.

Company Structure and Operations

Lords Ishwar Hotels Limited operates with a single business segment focused on hospitality services. The company maintains a paid-up equity share capital of Rs. 747.00 lakh with shares having a face value of Rs. 10 each. The company's registered office is located at Hotel Revival, Near Sayaji Garden, University Road, Baroda, Gujarat.

Lords ishwar hotels Limited has announced that its Board of Directors will convene on February 10, 2026, to review and approve the company's third quarter financial performance for FY26. The meeting represents a key milestone in the company's quarterly reporting cycle as it prepares to disclose its financial results to stakeholders and regulatory authorities.

Board Meeting Details

The board meeting has been scheduled with specific logistical arrangements to ensure proper governance and compliance with regulatory requirements.

Financial Results Review

The primary agenda of the board meeting centers on the comprehensive review of the company's financial performance for the specified reporting period.

Trading Window Closure

In accordance with regulatory compliance requirements, Lords Ishwar Hotels Limited has implemented trading restrictions ahead of the financial results announcement. The company has closed its trading window for dealing in securities from January 1, 2026, ensuring adherence to insider trading prevention measures during the sensitive period leading up to the financial results disclosure.

Regulatory Compliance

The board meeting notice has been issued pursuant to Regulation 29(1)(a) of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. This regulatory framework mandates listed companies to provide advance notice to stock exchanges regarding board meetings that will consider financial results, ensuring transparency and proper market disclosure practices.