SAMHI Hotels Limited Q1 FY27 Earnings Call Summary

SAMHI reported Q1 FY27 total income Rs 3,083mn, up 10.8% comparable, with reported EBITDA down 4.1% to Rs 1,013mn due to Rs 92mn GST ITC impact. The real driver was domestic demand: same-store occupancy rose to 79.3%, RevPAR up 9.6%, domestic room nights 81%. Management guides FY27 comparable revenue growth of 9-11% and medium-term EBITDA margin near 40%, with W Hyderabad opening in Q4FY27 and 473 rooms being rebranded to upscale. Main risk is GST margin compression and delayed approvals, notably Hyatt Regency Pune apartments awaiting approval.

Revenue
Margin
Demand
Guidance
Tone

Event Participants

Executives

5 Ashish Jakhanwala, Gyana Das, Rajat Mehra, Sanjay Jain, Tanya Chakravarty

Analysts

0 Transcript incomplete - Q&A section not available for summary.

Financials & KPIs

Metric Reported Commentary
Total Income ₹3,083mn +7.3% YoY reported; +10.8% YoY comparable (excl. one-time GIC items in Q1FY26 and GST ITC impact in Q1FY27); in line with 9-11% guidance
Consolidated EBITDA ₹1,013mn -4.1% YoY reported; +12.1% YoY comparable; GST ITC impact compressed reported EBITDA by ~₹92mn
EBITDA Margin 32.9% Down from 36.8% YoY reported; ~36% ex-GST impact; management targets ~40% as upscale mix increases
PBT (before exceptional items) ₹327mn +26.4% YoY reported; +121.7% YoY comparable; 25.5% reduction in finance cost
PAT ₹249mn +29.7% YoY reported; +179.2% YoY comparable
Free Cash Flow ~₹619mn ~₹340mn cash interest outflow; FCF = EBITDA (pre-ESOP) – Lease MG – Cash Interest
Same-store RevPAR ₹5,219 +9.6% YoY; occupancy 79.3% (up from 74.2% Q1FY26)
Occupancy (same-store) 79.3% +510bps YoY; 36% of days above 90% occupancy (sold out)
Domestic Room Nights Share 81% Up from 78% YoY; more resilient cohort amid geopolitical instability
Net Debt ₹14,928mn Down from ₹17,974mn (Sep 2023); Net Debt/EBITDA 3.2x (2.4x on Operating Assets)
Effective Interest Rate 7.8% ~300bps lower since IPO; net annualized interest run rate ~₹1,240mn
Credit Rating A+ Upgraded from A- (Mar 2025); BBB at Sep 2023
TTM EBITDA ₹4,664mn Excluding ESOP & one-time expenses; excludes Caspia Delhi EBITDA

Geographic & Segment Commentary

Upper Upscale & Upscale: 5 operating hotels, 1,123 rooms (+1,059 under development, +473 under rebranding). Q1FY27: 78% occupancy, ARR ₹10,494, RevPAR ₹8,229, Revenue ₹1,239mn (41% of asset income). 8.6% YoY RevPAR growth. Pipeline includes W Hyderabad, Westin Bangalore, Marriott Sriperumbudur, Westin Navi Mumbai, Upper Upscale Noida, plus rebranding of Courtyard Pune, Tribute Portfolio Whitefield & Jaipur.

Upper Mid-scale: 14 operating hotels, 2,047 rooms (+350 under development; 473 rooms under rebranding to Upscale). Q1FY27: 78% occupancy, ARR ₹6,552, RevPAR ₹5,131, Revenue ₹1,298mn (42% of asset income). 8.8% YoY RevPAR growth. Fairfield Sriperumbudur (153 rooms) reclassified to Upscale as Marriott development (~135 rooms).

Mid-scale: 12 operating hotels, 1,729 rooms (+260 under development in Hyderabad Financial District). Q1FY27: 81% occupancy, ARR ₹3,755, RevPAR ₹3,052, Revenue ₹517mn (17% of asset income). 13.7% YoY RevPAR growth. Recent additions: HIEX Greater Noida (133 rooms, rebranded), HIEX Kolkata (113 rooms, new), HIEX Whitefield expansion (56 rooms).

Leisure Portfolio (RARE India): 75 hotels, 1,046 rooms across 15 states and 3 countries (India, Nepal, Bhutan). Asset-light platform model. Pending Marriott partnership for "Outdoor Collection by Marriott Bonvoy" distribution. 40+ hotels agreed to join; 15 pilot properties targeted for H2FY27 integration. First opportunistic investment: Itmenaan Estate, Uttarakhand (~₹120mn, 8 acres, 8 rooms expanding to 15-20).

Company-Specific & Strategic Commentary

Portfolio Upgrade & Rebranding: Converting 473 Upper Mid-scale rooms to Upscale segment (Courtyard Pune 217, Tribute Whitefield 142, Tribute Jaipur 114) to increase upscale share from ~41% to ~60% by FY2030, driving higher revenue per key (₹4.7mn vs ₹2.6mn for Upper Mid-scale).

Secured Growth Pipeline: 7 new big-box hotels adding 1,669 rooms (incl. 22 Hyatt Regency Pune apartments) across key commercial districts. W HITEC City Hyderabad (170 rooms) under fit-out, targeting Q4FY27 opening. Westin Whitefield Bangalore (220 rooms) basement construction underway. Navi Mumbai 700-room combo (Westin + Fairfield) in design. Noida 162-room upscale with Ingka Centres (IKEA group) on variable lease model.

RARE India - Marriott Integration: Strategic partnership to distribute RARE's 75 boutique leisure hotels via Marriott Bonvoy "Outdoor Collection" – a B2C platform across India, Nepal, Bhutan. RARE earns fee income + incentive fees + selective opportunistic investments. Asset-light, capital-efficient entry into experiential leisure (fastest-growing segment).

Balance Sheet Strengthening: Net Debt/EBITDA improved from 5.3x (Sep 2023) to 3.2x (Jun 2026); 2.4x on operating assets. Credit rating upgraded two notches to A+. Effective interest rate down ~300bps since IPO to 7.8%. Deferred tax asset of ~₹3,000mn recognized in FY26.

GST Impact Management: Shift from 12% with ITC to 5% without input credit compressed Q1 EBITDA by ~₹92mn. Management expects margin recovery to ~40% as new upscale inventory (not impacted by GST changes) comes online and domestic demand remains resilient.

Guidance & Outlook

Metric Guidance / Outlook Commentary
Comparable Revenue Growth 9-11% YoY (FY27) Q1FY27 delivered ~11% comparable growth despite Middle East conflict headwinds; domestic demand resilience (81% of room nights) supports guidance
EBITDA Margin ~40% (medium term) Current ~36% ex-GST; upscale segment additions (W Hyderabad, Westin Bangalore, Navi Mumbai, Noida, Marriott Sriperumbudur) not subject to GST margin compression; rebranding of 473 rooms to upscale
RARE India - Marriott Integration 15 pilot properties live by H2FY27 40+ hotels agreed to join Outdoor Collection; property visits completed; integration targeted for H2FY27
W HITEC City Hyderabad Opening Q4FY27 170-room iconic upscale hotel in India's largest commercial district; under fit-out, pre-opening underway
Net Debt/EBITDA (Operating Assets) Target <2.5x Currently 2.4x; growth capital deployed in pipeline assets; further deleveraging as new assets ramp
Hyatt Regency Pune Apartments Approval pending 22 apartments fully completed; delay in approvals causing revenue loss in strong market; no revised timeline given

Risks & Constraints

Risk Context
GST Margin Compression Shift from 12% with ITC to 5% without input credit reduced Q1FY27 reported EBITDA by ~₹92mn. Impact spreads across cost heads. Recovery dependent on upscale inventory ramp (new openings + rebranding) which is not subject to same GST structure. Timeline uncertain.
Geopolitical / International Demand Middle East conflict reduced international air traffic (-9.9% to -12.1% YoY at key metros). International room nights down; domestic now 81% (up from 78%). Prolonged conflict could delay RevPAR recovery in upper upscale segment which has higher international mix.
Project Approval Delays Hyatt Regency Pune 22 apartments completed but awaiting approvals – losing revenue in peak season. Navi Mumbai, Noida, Sriperumbudur projects in design/planning stages; statutory approvals could delay openings and capital deployment efficiency.
RARE-Marriott Integration Execution Partnership "pending" – not yet finalized. 15 pilot properties targeted for H2FY27 but integration complexity across 75 independent boutique hotels with diverse owners/hosts could face operational delays. Fee income model unproven at scale.
Leverage on Growth Capital Net Debt/EBITDA 3.2x includes ~₹1,669 rooms of growth capital not yet generating EBITDA. Adjusted for growth capital, ratio is 2.4x. Risk if new assets (W Hyderabad, Westin Bangalore, Navi Mumbai 700 rooms) face ramp-up delays or underperform on RevPAR assumptions.
Competitive Supply in Key Markets Upcoming office supply significant in Bangalore (35mn sqft), Hyderabad (50mn sqft), Delhi NCR (26mn sqft). Hotel supply additions could pressure ARR/occupancy if demand absorption lags, though current net absorption remains strong (65%+ in Bangalore, Hyderabad, Pune).

Q&A Highlights

Transcript incomplete - Q&A section not available for summary.

Key Takeaway

SAMHI Hotels delivered resilient Q1FY27 performance with comparable revenue growth of 10.8% YoY (₹3,083mn) and RevPAR growth of 9.6% (₹5,219) despite Middle East conflict headwinds, driven by domestic demand strength (81% of room nights, up from 78%) and 79.3% occupancy. Reported EBITDA declined 4.1% to ₹1,013mn due to ~₹92mn GST ITC impact (shift from 12% with ITC to 5% without), but comparable EBITDA grew 12.1%. Balance sheet strengthened materially: Net Debt/EBITDA improved to 3.2x (2.4x on operating assets), credit rating upgraded to A+, effective interest rate down ~300bps to 7.8%. Strategic execution advancing on three fronts: (1) 1,669-room secured pipeline including W Hyderabad (Q4FY27), Westin Bangalore, Navi Mumbai 700-room combo, and Noida Ingka partnership; (2) 473-room rebranding from Upper Mid-scale to Upscale to lift portfolio revenue per key from ₹2.6mn to ₹4.7mn and margins toward 40%; (3) RARE India leisure platform (75 hotels, 1,046 rooms) integrating with Marriott Bonvoy "Outdoor Collection" targeting 15 pilot properties by H2F

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