Silver Pearl Hospitality & Luxury Spaces Ltd
Incorporated in 2011, Silver Pearl Hospitality & Luxury Spaces Ltd is in the hotel and café business.[1]
- Market Cap ₹ 5.50 Cr.
- Current Price ₹ 7.00
- High / Low ₹ 10.6 / 6.12
- Stock P/E
- Book Value ₹ 17.2
- Dividend Yield 0.00 %
- ROCE -1.11 %
- ROE -1.26 %
- Face Value ₹ 10.0
Pros
- Company is almost debt free.
- Stock is trading at 0.41 times its book value
Cons
- Promoter holding is low: 27.3%
- Company has a low return on equity of -0.28% over last 3 years.
* The pros and cons are machine generated. Pros / cons are based on a checklist to highlight important points. Please exercise caution and do your own analysis.
Peer comparison
Consumer Discretionary Consumer Services Leisure Services Hotels & Resorts
Half Yearly Results
Figures in Rs. Crores
Profit & Loss
Figures in Rs. Crores
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | TTM | |
|---|---|---|---|---|---|---|---|---|
| 0.08 | 0.29 | 0.18 | 0.45 | 0.90 | 1.12 | 0.80 | 0.76 | |
| 2.31 | 0.29 | 0.12 | 0.29 | 1.15 | 0.87 | 0.95 | 0.83 | |
| Operating Profit | -2.23 | 0.00 | 0.06 | 0.16 | -0.25 | 0.25 | -0.15 | -0.07 |
| OPM % | -2,787.50% | 0.00% | 33.33% | 35.56% | -27.78% | 22.32% | -18.75% | -9.21% |
| 2.24 | 0.00 | 0.00 | 0.01 | 0.36 | 0.06 | 0.18 | 0.28 | |
| Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Depreciation | 0.00 | 0.00 | 0.02 | 0.02 | 0.14 | 0.20 | 0.18 | 0.16 |
| Profit before tax | 0.01 | 0.00 | 0.04 | 0.15 | -0.03 | 0.11 | -0.15 | 0.05 |
| Tax % | 0.00% | 25.00% | 20.00% | 0.00% | 9.09% | 13.33% | ||
| 0.01 | 0.00 | 0.03 | 0.12 | -0.03 | 0.10 | -0.17 | -0.04 | |
| EPS in Rs | 0.26 | 0.00 | 0.79 | 0.42 | -0.04 | 0.13 | -0.22 | -0.05 |
| Dividend Payout % | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Compounded Sales Growth | |
|---|---|
| 10 Years: | % |
| 5 Years: | 23% |
| 3 Years: | 21% |
| TTM: | -36% |
| Compounded Profit Growth | |
|---|---|
| 10 Years: | % |
| 5 Years: | % |
| 3 Years: | % |
| TTM: | -124% |
| Stock Price CAGR | |
|---|---|
| 10 Years: | % |
| 5 Years: | % |
| 3 Years: | -7% |
| 1 Year: | -18% |
| Return on Equity | |
|---|---|
| 10 Years: | % |
| 5 Years: | 0% |
| 3 Years: | 0% |
| Last Year: | -1% |
Balance Sheet
Figures in Rs. Crores
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Sep 2025 | |
|---|---|---|---|---|---|---|---|---|
| Equity Capital | 0.38 | 0.38 | 0.38 | 2.85 | 7.85 | 7.85 | 7.85 | 7.85 |
| Reserves | 0.55 | 0.55 | 0.58 | 1.65 | 5.62 | 5.72 | 5.56 | 5.66 |
| 0.00 | 0.00 | 1.47 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 0.50 | 1.18 | 0.01 | 0.09 | 0.12 | 0.40 | 0.32 | 0.06 | |
| Total Liabilities | 1.43 | 2.11 | 2.44 | 4.59 | 13.59 | 13.97 | 13.73 | 13.57 |
| 1.35 | 1.77 | 2.00 | 2.21 | 2.17 | 2.18 | 2.02 | 1.95 | |
| CWIP | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Investments | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 7.32 | 6.82 |
| 0.07 | 0.34 | 0.44 | 2.38 | 11.42 | 11.79 | 4.39 | 4.80 | |
| Total Assets | 1.43 | 2.11 | 2.44 | 4.59 | 13.59 | 13.97 | 13.73 | 13.57 |
Cash Flows
Figures in Rs. Crores
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|
| 0.67 | 0.38 | -3.10 | -6.37 | -1.69 | 5.90 | ||
| -0.41 | -0.25 | -0.23 | -0.10 | -0.21 | -7.33 | ||
| 0.00 | 0.00 | 3.43 | 9.13 | 0.06 | 0.18 | ||
| Net Cash Flow | 0.25 | 0.13 | 0.09 | 2.67 | -1.84 | -1.25 |
Ratios
Figures in Rs. Crores
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|
| Debtor Days | 45.62 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Days | 3.41 | 0.00 | |||||
| Days Payable | 71.64 | ||||||
| Cash Conversion Cycle | -22.60 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Working Capital Days | -2,007.50 | -1,384.48 | 60.83 | 1,460.00 | 3,285.00 | 3,265.45 | 1,815.88 |
| ROCE % | 0.00% | 2.38% | 4.04% | -0.33% | 0.81% | -1.11% |
Insights
In beta| Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|
| Revenue from Sale of Hotel Products INR Lakh |
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| Revenue from Sale of Hotel Services INR Lakh |
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| Number of Permanent Employees Number |
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| Utilization of IPO Funds for Purchase of Hotel Properties INR Lakh |
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Documents
Announcements
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Compliance-57 (4) : Prior intimation to the beginning of the quarter
1d - Company confirms no non-convertible securities; Regulation 57(4) certificate not applicable for QE June 30, 2026.
- Closure of Trading Window 1d
-
Compliances-Certificate under Reg. 74 (5) of SEBI (DP) Regulations, 2018
5 Jan - Certificate confirming demat activity Oct–Dec 2025 by Purva Sharegistry; NIL dematerialised.
-
Compliance-57 (5) : intimation after the end of quarter
5 Jan - NIL report under Reg 57(5) for quarter ended Dec 31, 2025; no NCDs issued.
-
Compliance-57 (4) : Prior intimation to the beginning of the quarter
26 Dec 2025 - Confirms no non-convertible securities issued; Reg 57(4) certificate not applicable for QE Mar 31, 2026. Checklist: - Identify regulatory provision and reporting quarter - Confirm …
Business Overview:[1][2][3]
a) SPHLSL is a hospitality company and operate in the mid-priced hotel sector, consisting of the upper-midscale, midscale and
economy hotel segment.
b) Its properties are located in Rakchham, Kinnaur, Himachal Pradesh, and Goa. The company is in to the business of running hotels, resorts, restaurants and café and other allied touristic activities.
c) It also operates a café at Rakchham.
d) All of its hotels, cafes and restaurants
are operated under the brand name Osiya.
e) The other activities of the company also include investment in shares & securities, Commercial Papers, Fixed Deposits and
other related activities of capital market.