HLV LimitedQ1 FY27 Results & Financial Update

HLV Limited: Q1 FY27 standalone results and company financials – revenue ₹46.68 Cr, PAT ₹-0.78 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.

NSE: HLVLTDPublished 24 Oct 2026Updated 24 Oct 2026~6 min read
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
Revenue from operations₹46.68 CrReported Q1 FY27
Profit after tax₹-0.78 CrReported Q1 FY27
EPS₹-0.01Reported Q1 FY27

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Quarterly Results AnalysisExplore HLV Q1 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.

Quarter overview

Quarterly earnings analysis

01

HLV Limited reported standalone revenue from operations of INR 46.68 crore for the quarter ended June 30, 2026.

02

Total income for the quarter stood at INR 49.95 crore, bolstered by other income of INR 3.27 crore.

03

The company recorded a loss before tax and profit after tax of INR 0.78 crore for the period, reflecting narrow net unprofitability.

04

Basic and diluted earnings per share for the quarter were reported at negative INR 0.01.

05

Depreciation and amortization expenses for the quarter were substantial at INR 4.57 crore, exerting downward pressure on operating profitability.

06

Finance costs for the quarter amounted to INR 0.64 crore, representing ongoing servicing obligations for borrowings.

07

The standalone tax expense for the period was reported at zero.

08

Total income for Q1 FY27 stood at INR 49.95 crore, incorporating other income of INR 3.27 crore.

01 · Business model

What does HLV do?

HLV Limited operates in the hospitality sector, owning and managing hotel properties and providing lodging, dining, and banqueting services.

The company's primary revenue streams are derived from room rentals, food and beverage sales, and allied hospitality services offered at its property locations.

The business model centers on hospitality asset ownership and operational management, catering to both business and leisure travelers.

Financial performance is sensitive to seasonal travel patterns, occupancy rates, average room realizations, and discretionary consumer spending on hospitality services.

02 · Financial snapshot

Current-quarter financial snapshot

MetricQ1 FY27
Revenue from operations₹46.68 Cr
Total income₹49.95 Cr
Profit before tax₹-0.78 Cr
Profit after tax₹-0.78 Cr
EPS₹-0.01

Financial interpretation

What the reported numbers mean

Profit conversion

Profit after tax represented -1.7% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.

Pre-tax earnings

Profit before tax was equivalent to -1.7% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.

Operating revenue versus total income

Total income exceeded operating revenue by ₹3.27 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.

Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.

03 · Why it moved

Why the quarter looked the way it did

What drove revenue

Hospitality Operations

Revenue from operations reached INR 46.68 crore for the quarter, driven by core room bookings, food and beverage outlets, and banqueting services.

Other Income Contribution

Other income added INR 3.27 crore to the total income of INR 49.95 crore, supplementing operational cash flows during the period.

Operational Revenue

Revenue from operations reached INR 46.68 crore for Q1 FY27.

Other Income Contribution

Other income added INR 3.27 crore, lifting total income to INR 49.95 crore.

Core Hospitality Operations

Generated INR 46.68 crore in direct operating revenue during the quarter.

What drove margins

Depreciation Burden

Depreciation and amortisation expenses of INR 4.57 crore reflected the capital-intensive nature of hotel asset ownership and weighed on bottom-line results.

Financing Costs

Finance costs of INR 0.64 crore contributed to overall expense levels, impacting pre-tax profitability.

Depreciation Impact

Depreciation and amortisation charges of INR 4.57 crore weighed on the bottom line during the quarter.

Finance Costs

Interest and finance costs stood at INR 0.64 crore for Q1 FY27.

Depreciation Overhead

Depreciation and amortisation expenses absorbed INR 4.57 crore during the period.

Finance Costs

Finance expenses amounted to INR 0.64 crore, impacting the bottom-line performance.

04 · Items worth noticing

The line items that can distort a quick read

Zero Tax Expense

The company reported zero tax expense for the quarter ended 30 June 2026.

05 · Beyond the numbers

What changed beyond the numbers

Reported update

Statutory filing submission

The financial results for Q1 FY27 were submitted through official exchange XBRL filings on July 28, 2026.

06 · Key Q&A

The quarter, answered directly

What does HLV do?

HLV Limited operates in the hospitality sector, owning and managing hotel properties and providing lodging, dining, and banqueting services.

What is the clearest takeaway from Q1 FY27?

HLV Limited reported standalone revenue from operations of INR 46.68 crore for the quarter ended June 30, 2026.

What drove revenue or demand?

Revenue from operations reached INR 46.68 crore for the quarter, driven by core room bookings, food and beverage outlets, and banqueting services.

What mattered most for margins or profitability?

Depreciation and amortisation expenses of INR 4.57 crore reflected the capital-intensive nature of hotel asset ownership and weighed on bottom-line results.

What changed operationally beyond the headline numbers?

The financial results for Q1 FY27 were submitted through official exchange XBRL filings on July 28, 2026.

What should the next disclosure help confirm?

Monitor subsequent quarterly filings to track revenue progression, occupancy trends, and the trajectory towards sustained net profitability.

07 · Scenario calculator

Earnings sensitivity: what if growth and margins change?

Starting point

Build your own next-quarter scenario

Reported values are prefilled where a comparable basis is available. Otherwise, the field starts at 0. You can overwrite every field.

Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.

Scenario output
Scenario revenue / income₹0 cr
Scenario profit after tax₹0 cr
Profit change vs base₹0 cr (0%)
Scenario margin0%
Growth needed to keep profit flat after this margin move0%

The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.

08 · Next filing checkpoints

What the next disclosure can confirm or change

  1. 01

    Quarterly Financial Performance: Monitor subsequent quarterly filings to track revenue progression, occupancy trends, and the trajectory towards sustained net profitability.

  2. 02

    Cost Management: Observe trends in depreciation, finance costs, and operational expenditures to evaluate margin pressures.

Learn the metrics

Need the concepts first?

Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.

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