PEARL GREEN CLUBS AND RESORTS LIMITED — Half year ended 30 September 2025 (revised; Board meeting held 4 May 2026)
| Sl. No | Particulars | Six months ended | Year ended |
|---|---|---|---|
| 30.09.2025 (Unaudited) | 31.03.2025 (Audited) | ||
| 1 | Income | ||
| a) Revenue from operations | 61.47 | 276.93 | |
| b) Other income | 0.07 | (2.54) | |
| Total income | 61.54 | 274.39 | |
| 2 | Expenses | ||
| a) Purchase of stock in trade | 60.11 | 270.97 | |
| b) Changes in inventories of stock in trade | – | – | |
| c) Employee benefits expense | 2.48 | 2.85 | |
| d) Finance costs | 0.03 | 0.05 | |
| e) Depreciation and amortisation expense | 0.39 | 0.52 | |
| f) Other expenses | 2.59 | 19.92 | |
| Total expenses | 65.60 | 294.31 | |
| 3 | Profit/(loss) before exceptional item & tax (1-2) | (4.06) | (19.92) |
| 4 | Exceptional Items | – | – |
| 5 | Profit/(loss) before tax (3-4) | (4.06) | (19.92) |
| 6 | Tax expense | – | (0.03) |
| 7 | Net Profit/(Loss) after tax (5-6) | (4.06) | (19.89) |
| 8 | Other comprehensive income (OCI) | – | – |
| Items that will not be reclassified to profit and loss | – | – | |
| Income Tax relating to items that will not be reclassified to profit and loss | – | – | |
| 9 | Total comprehensive income for the period (7+8) | (4.06) | (19.89) |
| 8 | Paid-up Equity Share Capital (Face value of Rs.10/- each) | 267.71 | 267.71 |
| 9 | Other Equity (excluding revaluation reserve) | – | – |
| 10 | Basic & Diluted (Rs.) | (0.15) | (0.74) |
| Particulars | Standalone |
|---|---|
| As at 30.09.2025 | |
| EQUITY AND LIABILITIES | |
| 1. Shareholders’ funds | |
| a) Share capital | 267.71 |
| b) Reserves and surplus | 2,174.85 |
| Total Equity | 2,442.56 |
| 2. Liabilities | |
| Non-current liabilities | |
| a) Other non-current liabilities | 0.00 |
| Total non-current liabilities | 0.00 |
| 4. Current liabilities | |
| a) Trade payables | |
| (i) Total outstanding dues of micro enterprises and small enterprises; and | – |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | – |
| b) Other current liabilities | 117.53 |
| c) Short-term provisions | 23.76 |
| Total current liabilities | 141.29 |
| Total equity and liabilities | 2,583.85 |
| Assets | |
| 1. Non-current assets | |
| a) Property, plant and equipment | |
| (i) Tangible assets | 1.79 |
| (ii) Capital work-in-progress | 937.55 |
| b) Deferred tax assets (Net) | 0.17 |
| c) Non-current investment | 23.73 |
| d) Long-term loans and advances | 689.17 |
| Total non-current assets | 1,652.41 |
| 2. Current assets | |
| a) Inventories | – |
| b) Trade receivables | 309.55 |
| c) Cash and bank balances | 16.44 |
| d) Short-term loans and advances | 605.40 |
| e) Other current assets | 0.04 |
| Total current assets | 931.43 |
| Total assets | 2,583.85 |
| Particulars | For the period ended 30.09.2025 | For the period ended 31.03.2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit/(loss) before tax | (4.07) | (16.82) |
| Adjustments for : | ||
| Depreciation and amortisation expense | 0.39 | 1.15 |
| (Gain)/ loss on investments | – | 5.32 |
| Interest and other income | – | (8.69) |
| (3.68) | (19.04) | |
| Changes in assets and liabilities | ||
| (Increase) / Decrease in inventories | – | (0.00) |
| (Increase) / Decrease in trade receivables | 48.61 | 2,331.57 |
| (Increase) / Decrease in loans and advances | 0.48 | 2.61 |
| (Increase) / Decrease in other assets | – | 11.39 |
| Increase / (decrease) in trade payables | 1.92 | (3.34) |
| Increase / (decrease) in provisions | 14.21 | (2,385.38) |
| Increase / (decrease) in other liabilities | ||
| Cash generated from operating activities | 61.52 | (62.17) |
| Taxes paid (net of refunds) | (0.04) | (1.08) |
| Net cash generated from operating activities | 61.48 | (63.25) |
| B. Cash Flow from Investing Activities | ||
| Purchase of property, plant and equipment | (94.86) | (268.85) |
| Fixed Deposit (Net) | 35.00 | 329.01 |
| Investment made | – | 5.32 |
| Gain/ (loss) on investments | – | (5.32) |
| Interest and other income | – | 8.69 |
| Net cash generated from/(used in) investing activities | (59.86) | 68.85 |
| C. Cash flows from financing activities | ||
| Interest & Finance Cost | – | – |
| Net cash generated from/(used in) financing activities | – | – |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | 1.62 | 5.60 |
| Cash and cash equivalents at the beginning of period | 14.82 | 9.22 |
| Cash and cash equivalents at the end of period | 16.44 | 14.82 |