Sailani Tours H1 revenue jumps, but profit after tax falls

Sailani Tours N Travels Limited reported revenue from operations of Rs 41.044427 crore for the half year ended 30 September 2026, 4.23 times Rs 9.712089 crore a year earlier, but profit after tax declined 22% to Rs 10.8771 lakh from Rs 13.9793 lakh as total expenses rose nearly in line with income.

What did Sailani Tours report for H1 2026?

Sailani Tours reported total income of Rs 41.274841 crore for the half year ended 30 September 2026, compared with Rs 9.858252 crore in the half year ended 30 September 2025. Revenue from operations was Rs 41.044427 crore, while other income was Rs 23.0414 lakh, compared with revenue of Rs 9.712089 crore and other income of Rs 14.6162 lakh in the prior-year half.

Profit before tax was Rs 14.5354 lakh in H1 2026, down from Rs 19.3857 lakh in H1 2025. After current tax of Rs 4.2491 lakh and deferred-tax credit of Rs 59,080, Sailani Tours reported profit after tax of Rs 10.8771 lakh, versus Rs 13.9793 lakh a year earlier.

Sailani Tours’ basic and diluted earnings per share were Rs 0.23 in H1 2026, compared with Rs 0.30 for each measure in H1 2025. The company reported paid-up equity share capital of Rs 4.704 crore at 30 September 2026, unchanged from Rs 4.704 crore at 31 March 2026.

How did Sailani Tours’ income and profit change year on year?

Sailani Tours’ revenue from operations increased by Rs 31.332338 crore year on year, while total income increased by Rs 31.416589 crore. The company’s profit before tax nevertheless fell by Rs 4.8503 lakh, indicating that the increase in costs exceeded the additional income available for pre-tax earnings.

Total expenses rose to Rs 41.129487 crore in H1 2026 from Rs 9.664395 crore in H1 2025, an increase of Rs 31.465092 crore. Expenses accounted for about 99.65% of total income in the latest half year, compared with about 98.03% in the corresponding prior-year period, based on the reported income and expense totals.

Profit after tax represented about 0.26% of total income in H1 2026, compared with about 1.42% in H1 2025. This is a calculation from the reported profit after tax of Rs 10.8771 lakh and total income of Rs 41.274841 crore for the latest period; Sailani Tours did not report exceptional items for the period ended 30 September 2026.

Which expenses and tax items did Sailani Tours disclose?

Sailani Tours disclosed employee-benefit expense of Rs 6.8894 lakh for H1 2026, compared with Rs 9.0152 lakh in H1 2025. Financial cost was Rs 18.6271 lakh, down from Rs 19.2682 lakh, while depreciation and amortisation expense was Rs 37.6885 lakh, up from Rs 22.8249 lakh.

Changes in inventories were an expense of Rs 18.5602 lakh in H1 2026, compared with Rs 13.9512 lakh in H1 2025. Other income increased by Rs 8.4252 lakh to Rs 23.0414 lakh, but the increase did not offset the broader rise in total expenses to Rs 41.129487 crore.

Current tax was Rs 4.2491 lakh in H1 2026, against Rs 4.5 lakh a year earlier, and deferred tax was a credit of Rs 59,080, compared with deferred-tax expense of Rs 90,640 in H1 2025. The filing also reports a provision of Rs 20 for prior years in the latest half-year results.

What do Sailani Tours’ cash flow and balance sheet show?

Sailani Tours generated net cash flow from operating activities of Rs 10.1285 lakh during H1 2026, compared with Rs 15.4732 lakh in H1 2025. Cash generated from operating activities before direct taxes was Rs 10.4707 lakh, while direct taxes paid were Rs 34,220, compared with Rs 4.5 lakh paid in the prior-year half.

Investing activities used Rs 20.3077 lakh in H1 2026, compared with Rs 2.0401 lakh in H1 2025. Financing activities generated Rs 12.0458 lakh from borrowings, whereas the previous corresponding half showed a financing outflow of Rs 4.4271 lakh, marking a shift to net borrowing proceeds.

Cash and cash equivalents were Rs 6.7679 lakh at 30 September 2026, up from Rs 4.9013 lakh at 31 March 2026. Consolidated total assets rose to Rs 12.373136 crore from Rs 11.148041 crore, while trade receivables increased to Rs 8.427239 crore from Rs 7.052316 crore over the same six-month balance-sheet comparison.

What did Sailani Tours’ review report say?

Sailani Tours’ audit committee reviewed, and its board approved, the unaudited consolidated financial statements on 14 November 2026. The statutory auditor, Kedia Dhandharia & Co, conducted a limited review for the half year ended 30 September 2026 and said nothing had come to its attention to indicate that the results were not prepared under the applicable accounting and disclosure requirements.

The review report states that a limited review is substantially less extensive than an audit and does not provide audit assurance. It identifies Travotale Private Limited as the subsidiary included in the consolidated results; the subsidiary had total assets of Rs 72,500 at 30 September 2026 and nil total income and nil profit after tax for 1 April 2026 to 30 September 2026.

The results were prepared using Accounting Standard 25, Interim Financial Reporting, according to the review report. Sailani Tours’ consolidated cash-flow statement was prepared under the indirect method set out in Accounting Standard 3, Cash Flow Statements, and reported a Rs 1.8666 lakh increase in cash and cash equivalents during H1 2026.

Conclusion

Sailani Tours’ H1 2026 filing shows a substantial rise in revenue to Rs 41.044427 crore, from Rs 9.712089 crore a year earlier, without a corresponding increase in earnings. Total expenses reached Rs 41.129487 crore and profit after tax fell to Rs 10.8771 lakh, while operating cash flow declined to Rs 10.1285 lakh from Rs 15.4732 lakh.

The next disclosures will clarify whether the larger H1 revenue base can produce a higher profit outcome while expenses remain close to total income. Investors can also watch trade receivables, which rose to Rs 8.427239 crore at 30 September 2026, and the company’s financing position after Rs 12.0458 lakh of net borrowing proceeds during the half year.