Sheraton Properties & Finance Ltd

Key board actions

• Approved unaudited standalone quarterly results for the quarter ended 30 June 2026.
• Limited Review Report on the results issued by B. L. Dasharda & Associates.
• Audit Committee recommended, Board approved the results at meeting held on 13 August 2026.
• Independent Auditor's Review Report stated no material misstatement and moderate assurance.
• Company operates in a single segment.

Meeting Details

• Board meeting scheduled for 13 August 2026; time and venue not disclosed.

Key Agenda Items

• Consider and approve unaudited financial results for the quarter ended 30 June 2026.
• Trading window for designated persons and relatives closed from 1 July 2026 until 48 hours after results.

Other Notes

Financial Performance 📊

• Q3 FY26 standalone revenue from operations was ₹0 lakh, stable YoY and QoQ.
• Q3 FY26 total income declined 10% YoY and 38% QoQ to ₹228.60 lakh.
• Q3 FY26 profit before tax was ₹223.66 lakh, down 10% YoY and 39% QoQ.
• Q3 FY26 profit after tax was ₹166.88 lakh, down 10% YoY and 39% QoQ.
• Basic and diluted EPS for Q3 FY26 was ₹13.91, down from ₹15.50 in Q3 FY25.
• Nine months ended Dec 31, 2025, total income was ₹601.11 lakh, down 3% YoY; PAT was ₹437.75 lakh, down 3% YoY; basic EPS ₹36.48.

Other Income & Expenses

• Other income declined 10% YoY and 38% QoQ to ₹228.60 lakh in Q3 FY26.
• Total expenses rose slightly to ₹4.94 lakh in Q3 FY26 from ₹4.33 lakh in Q3 FY25.

Comprehensive Income & Risks ⚠️

• Other comprehensive income showed a loss of ₹1,902.53 lakh in Q3 FY26.
• Total comprehensive loss for Q3 FY26 was ₹1,735.65 lakh versus ₹6,010.41 lakh loss in Q3 FY25.

Operations & Compliance

• No capex or finance costs reported during the period.
• Company operates in a single segment; no material segment changes.
• New Indian Labour Codes effective Nov 2025 under review; no significant impact expected.
• CSR expenses were not incurred during the quarter.

Audit

• Limited review by auditors issued with no material misstatements noted.

Financial Performance

• Board approved unaudited standalone financial results for Q3 and nine months ended December 31, 2025.
• Total income for nine months ended December 31, 2025, was ₹601.11 lakhs; profit after tax was ₹437.75 lakhs.
• Earnings per share (basic and diluted) for nine months ended December 31, 2025, stood at ₹36.48 per share.
• Other comprehensive income showed a loss of ₹3,272.84 lakhs for nine months ended December 31, 2025.
• No exceptional or extraordinary items were reported during the period.
• Company operates in a single business segment.

Audit and Compliance

• Limited Review Report by statutory auditors found no material misstatements in the financial results.

Regulatory and Governance Updates ️

• Board noted new Labour Codes effective November 21, 2025; no significant impact expected due to small employee base.

Corporate Social Responsibility

• Company did not incur any Corporate Social Responsibility (CSR) expenses during the period.

🗓️ Meeting Details

• Board meeting scheduled for February 7, 2026.
• Meeting location: Sheraton Properties & Finance Limited.

📊 Financial Performance

• Approval of un-audited financial results for quarter and nine months ended December 31, 2025.