KAUSHALYAConsumer Discretionary

Kaushalya Infrastructure Development Corporation Limited

Hotels & Resorts · ISIN INE234I01028 · BSE 532925 · NSE BE · FV ₹1000
Last price
₹847
+1.74%today
What this company does

Kaushalya Infrastructure Development Corporation Limited operates in Hotels & Resorts, part of the Consumer Discretionary sector. It booked ₹1.3 L of revenue in its latest quarter (Q1 FY27).

In the report:
60out of 100
Equitytale Health Score
Mixed

Healthier than 60% of companies in Consumer Discretionary, on all six measures of filed financials. Each measure is ranked against the 187–421 companies that reported it.

Measures financial condition, not whether to buy. Learn what this score means · How this is calculated

Price momentum
neutral
RSI (14)
44

At close. Not part of the score.

Profitability & returns12

How much profit it earns on the money it employs

Balance sheet89

How much it owes, and whether earnings cover the interest

Cash quality34

Whether reported profit actually arrives as cash

Growth & consistency68

Whether sales and profit have grown, and how steadily

Valuation94

What today's price implies, against our models or its peers

Governance & risk100

How much of the promoters' stake is pledged, and how much they hold · highest in its sector on what we could measure

Is this company doing well?
not investment advice
Some things to watch
Strengths
Promoters hold 51%
No promoter shares pledged
Virtually debt-free
Watch-outs
! Currently loss-making
! Sales down 42% vs last year
! Low -2.3% return on equity
! Operating cash flow is negative

What if I invest in KAUSHALYA?

Set a growth rate and see what a monthly SIP would add up to. Your assumption, our arithmetic.

You would put in
₹12.00 lakh
120 instalments
At 15% a year, it would become
₹26.30 lakh

The slider starts at 15%, taken from this company's own revenue trend. That is history, not a forecast — this is your assumption, and the figure above is arithmetic on it. Returns are not steady year to year, and a real holding would not grow in a straight line. We do not publish price targets or predict returns.

Key ratios · latest quarter + price
₹847 +1.74%
latest close · 2026-09-17
52-wk low ₹82042 sessions so far52-wk high ₹970
Is it cheap or expensive?
What you pay for the profits, book value and cash flow. Higher isn't automatically worse — it can signal faster growth.
P/B ratio0.38Below book
Below bookModerateHigh
How good is the business?
How much profit it earns from its money and its sales.
Return on equity-2.3%Loss
WeakFairStrong ▸15%
Return on capital-1.4%Loss
WeakFairStrong
Is it financially safe?
How much it owes, and whether it can comfortably cover it.
Debt to equity0.00Comfortable
LowModerateHigh ▸1
Current ratio1.74Healthy
Tight ◂1HealthyAmple
More figures
Market cap
₹29 cr
Book value
₹2,235
EPS
₹-13.04
latest quarter
Net debt
₹-15.6 L
more cash than debt
Enterprise value
₹29 cr
EBITDA
₹-1 cr
annualised
EBIT
₹-1 cr
annualised
Operating margin
Return on assets
-2.2%
Earnings yield
P/S
581.99
Sales / share
₹1.5
Tax rate
Face value
₹1,000
Shares
0.0 cr
Working capital
₹2 cr
Current assets
₹4 cr
Current liabilities
₹2 cr
Delivery %
82.0%
Strong / safeFairWeak / riskyValuation — a level, not good/badBands are general rules of thumb, not advice.

P/E, ROE, ROCE and margins are annualised from the latest quarter; per-share and balance-sheet ratios use the most recent balance sheet on file · prices as of 2026-09-17.

Worth vs price · from the FY 2025 report & filings
not investment advice
Hard to value confidentlyLow confidence
One year's profit is a one-off (far above the multi-year norm), so its recurring earnings power is unclear.
Models span ₹432₹478, midpoint ₹455

An educational model from the company's own filings, every assumption shown — not investment advice or a price target. Prices can stay above or below any model for years.

P&L · Q1 FY27 (consolidated)
Revenue from Operations₹1.3 L
Other Income₹0.74 L
Total Income₹2 L
Cost of Materials₹0.4 L
Purchases of Stock-in-Trade₹0 cr
Employee Benefit Expense₹12.7 L
Finance Costs₹0 cr
Depreciation & Amortisation₹0.54 L
Other Expenses₹16 L
Total Expenses₹29.6 L
Profit before Tax₹-27.6 L
Tax Expense₹12.7 L
Share of JV / Associates₹-4.9 L
Net Profit₹-45.2 L
Where the money goes · Q1 FY27
% of total spend
Materials + stock-in-trade₹0.4 L0.9%
Employee benefit expense₹12.7 L30.0%
Depreciation & amortisation₹0.54 L1.3%
Other expenses₹16 L37.8%
Tax expense₹12.7 L30.0%
Total income ₹2 L

The company made a net loss of ₹45.2 L this quarter — income covered only 5 of every ₹100 it spent on costs and tax.

Quarterly results · consolidated (₹ cr)
MetricQ3 FY26Q4 FY26Q1 FY27
Revenue78.6 L6.6 L1.3 L
Total income79.2 L8.5 L2 L
Expenses20.7 L42.6 L29.6 L
Profit before tax58.5 L-34 L-27.6 L
Tax15.7 L-8.3 L12.7 L
Net profit (owners' share)52.4 L-36.8 L-45.2 L
Net margin (owners' share, on revenue)66.7%-554.8%
EPS (₹)15.44-10.62-13.04
YoY (latest quarter): total income -98.1% · net profit
Balance sheet & cash flow · as of Mar 2026
Debt-free
Total assets
₹81 cr
Shareholder equity
₹77 cr
parent shareholders
Total debt
₹0 cr
Cash
₹15.6 L
Cash flow · H1 FY26
Operating
₹-3.1 L
Investing
₹1.5 L
Financing
₹-0.27 L
Peer comparison
Hotels & Resorts · by market value
CompanyPriceMarket capP/E
The Indian Hotels Company Limited₹727₹1.03 L cr72.4
ITC Hotels Limited₹154₹32,147 cr44.3
EIH Limited₹300₹18,754 cr40.1
Chalet Hotels Limited₹842₹18,446 cr53.6
Leela Palaces Hotels & Resorts Limited₹530₹17,700 cr90.8
Ventive Hospitality Limited₹562₹13,119 cr40.6
Lemon Tree Hotels Limited₹104₹8,240 cr44.9
India Tourism Development Corporation Limited₹663₹5,684 cr150.6
Juniper Hotels Limited₹215₹4,794 cr36.1
Same industry · latest reported numbers · not a recommendation.
Corporate actions
ActionDetailEx-date
Stock splitConsolidation of Shares12 Jan 2024
Who owns it · 2026-06-30
No pledge
Promoter
51.4%
FII / Foreign
DII / Domestic
0.0%
Retail / others
48.6%
Smart-money activity
Insider trades
BoughtRAHUL MEHRA · Promoters3.74 L · ₹15.7 L13 May 16
Bulk / block deals
BoughtNK SECURITIES RESEARCH PRIVATE LIMITED · NSE3,319 @ ₹1,381.637 Jul 26
SoldNK SECURITIES RESEARCH PRIVATE LIMITED · NSE3,319 @ ₹1,384.867 Jul 26
SoldIRAGE BROKING SERVICES LLP · NSE2,458 @ ₹1,346.717 Jul 26
Stake changes
SoldDhiren Mahendra Shah→ 0.42% · 3.57 L7 Apr 17
SoldDhiren Mahendra Shah→ 1.44% · 20.47 L6 Apr 17
BoughtDhiren M Shah→ 6.32% · 5.46 L26 Sep 16
Promoter pledges
ReleasedState Bank of India, later Account taken over by Alchemist Asset Reconstruction Co. Ltd vide Assignment Agreement dated 29.12.201730,010 · 0.09% held19 Jun 23
ReleasedState Bank of India, later Account taken over by Alchemist Asset Reconstruction Co. Ltd vide Assignment Agreement dated 29.12.201748,110 · 0.14% held19 Jun 23
ReleasedState Bank of India, later Account taken over by Alchemist Asset Reconstruction Co. Ltd vide Assignment Agreement dated 29.12.201797,760 · 0.28% held19 Jun 23
What shareholders were asked to approve

A company cannot decide everything on its own. Things like a top executive’s pay, issuing new shares, or re-appointing a director have to be put to the people who own the company, and they vote — one vote per share. So whoever owns the most shares has the most say.

Yearly shareholder meeting · 24 Sep 2025
See the official result
1
To receive, consider and adopt the Financial Statements (Standalone and Consolidated Financial Statements) of the Company for the year ended 31st March, 2025 together with the report of Board of Directors and Auditor’s Report thereon.
Backed by 100% of shareholders other than promotersneeded 50%
434 votes for, 2 against
2
To appoint a Director in place of Mr. Sanjay Lal Gupta (DIN- 08850306), Whole-time Director, who retires by rotation and being eligible, offers himself for re-appointment.
Backed by 100% of shareholders other than promotersneeded 50%
420 votes for, 2 against
3
To Appoint Secretarial Auditors of the Company and to fix their remuneration and in this regard to consider and, if thought fit, to pass, with or without modification, the following resolutions as an Ordinary Resolution:
Backed by 100% of shareholders other than promotersneeded 50%
420 votes for, 2 against

Every vote count above is taken from the result the company filed with the stock exchange, certified by an independent counter. To work out what would have happened without the promoters, we simply remove their votes and re-apply the same legal bar the proposal had to clear. Nothing here is an estimate or an opinion.

Who controls this company, and what it pays them

Most Indian companies are controlled by a family or group — the promoters. The exchange requires them to be listed by name, including members who own no shares at all, and requires the company to disclose any business it does with them.

The promoter group — 50 named members
owning 48.8% between them · as of 2026-06-30
Mahanti Engineers (P) Ltd.15.33%
Sun Kissed Merchandise Pvt Ltd.14.50%
Keleenworth Marketing Pvt. Ltd.12.52%
Prashant Mehra2.65%
Rahul Mehra1.13%
Mohini Mehra0.45%
Pranav Mehra0.39%
Kartik Mehra0.32%

Names and holdings from the company’s shareholding pattern filed with the exchange; transactions from the related-party note in its annual report. Every figure is as filed — these are legal, disclosed dealings, and what to make of them is your call.

How the stock has moved · adjusted for splits & bonuses
Data from primary exchange filings · analysis tool, not investment advice.