Sheraton Properties & Finance Limited announced its unaudited standalone financial results for the third quarter and nine months ended December 31, 2025, under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Mumbai-based company's Board of Directors approved these results in their meeting held on February 7, 2026, showing a decline in profitability compared to the corresponding periods of the previous year.

Financial Performance Overview

The company's financial performance for Q3FY26 reflected a downward trend across key metrics. Net profit for the quarter declined to ₹166.88 lakhs from ₹186.04 lakhs in Q3FY25, marking a decrease in quarterly profitability.

Nine-Month Performance Analysis

For the nine-month period ended December 31, 2025, the company reported mixed results. Total income decreased to ₹601.11 lakhs from ₹621.71 lakhs in the corresponding nine-month period of FY25. Net profit for the nine-month period stood at ₹437.75 lakhs, down from ₹453.04 lakhs in the previous year.

Revenue Structure and Operational Insights

The company's revenue structure remained unchanged, with no revenue from operations reported during Q3FY26, similar to previous quarters. Total income was entirely derived from other income, which amounted to ₹228.60 lakhs in Q3FY26 compared to ₹253.79 lakhs in Q3FY25.

Operational expenses showed a marginal increase, with employee benefits expense rising to ₹3.06 lakhs in Q3FY26 from ₹2.51 lakhs in Q3FY25. Other expenses remained relatively stable at ₹1.88 lakhs compared to ₹1.82 lakhs in the previous year.

Tax Provisions and Comprehensive Income

The company maintained its tax provisioning with current tax expense of ₹56.76 lakhs for Q3FY26, compared to ₹63.30 lakhs in Q3FY25. However, the company reported a significant other comprehensive loss of ₹1,902.53 lakhs for Q3FY26, resulting in a total comprehensive loss of ₹1,735.65 lakhs for the quarter.

Corporate Governance and Regulatory Compliance

The financial results were reviewed and recommended by the Audit Committee before approval by the Board of Directors. The company's statutory auditors, B L Dasharda & Associates, conducted a limited review of the results in accordance with SEBI regulations. The company operates in a single business segment and maintained its paid-up equity share capital at ₹120.00 lakhs with a face value of ₹10 per share.

The results have been posted on the company's website at www.sheratonproperties.in and on BSE Limited's website, ensuring compliance with regulatory disclosure requirements under SEBI (LODR) Regulations, 2015.

Sheraton Properties & Finance Limited has announced its unaudited financial results for the quarter and half year ended September 30, 2025. The company's Board of Directors approved these results during a meeting held on November 6, 2025.

Financial Performance Highlights

The company's financial performance for the half year ended September 30, 2025, shows a mixed picture with slight increases in profit before tax and net profit, but a significant decrease in total comprehensive income compared to the same period in the previous year. Here's a breakdown of the key financial metrics:

Revenue and Income Analysis

Sheraton Properties & Finance Limited reported no revenue from operations for the half year ended September 30, 2025. The company's total income primarily consisted of other income, which amounted to ₹372.51 lakhs, showing a slight increase from ₹367.92 lakhs in the previous year.

Balance Sheet Overview

As of September 30, 2025, the company's financial position shows:

• Total Assets: ₹21,683.61 lakhs
• Cash and Cash Equivalents: ₹26.72 lakhs (decreased from ₹105.03 lakhs as of March 31, 2025)
• Non-current Investments: ₹18,716.74 lakhs

Other Comprehensive Income

The company reported a significant Other Comprehensive Loss of ₹1,370.31 lakhs for the half year, compared to an income of ₹11,383.19 lakhs in the same period last year. This substantial change in Other Comprehensive Income has led to a Total Comprehensive Loss of ₹1,099.44 lakhs for the half year ended September 30, 2025, despite the positive net profit.

Conclusion

While Sheraton Properties & Finance Limited has maintained a profitable position in terms of net profit for the first half of the financial year 2025-26, the company has experienced a notable decline in its overall financial performance due to the significant change in Other Comprehensive Income. This has resulted in a total comprehensive loss for the half year.

Investors and stakeholders may want to monitor the company's performance in the coming quarters to assess any potential changes in these financial trends.