Best Eastern Hotels Limited (BOM:508664)

Best Eastern Hotels Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	-	0.47	0.44	0.71	1.04	1.15
Short-Term Investments	-	0.05	-	-	-	-
Cash & Short-Term Investments	6.67	0.52	0.44	0.71	1.04	1.15
Cash Growth	109.78%	19.50%	-38.33%	-31.69%	-10.00%	-8.20%
Accounts Receivable	-	-	0.74	0.02	0.2	0.05
Other Receivables	-	0.03	0.04	0.02	0.01	0.02
Receivables	-	0.45	1.15	0.52	0.21	0.07
Inventory	-	1.51	1.61	2.02	0.75	0.63
Prepaid Expenses	-	0.33	0.41	0.39	0.3	0.19
Other Current Assets	-	0.21	0.2	1.2	0.65	0.95
Total Current Assets	-	3.01	3.8	4.84	2.94	2.98
Property, Plant & Equipment	-	48.57	51.83	51.86	51.54	56.92
Other Long-Term Assets	-	2.11	2.21	1.82	1	0.88
Total Assets	-	53.69	57.84	58.52	55.48	60.78
Accounts Payable	-	0.28	0.57	1.68	0.83	0.65
Accrued Expenses	-	2.24	3.03	2.38	2.06	3.01
Short-Term Debt	-	2.98	5	3.74	2.76	9.44
Current Portion of Long-Term Debt	-	5.94	5.29	4.67	2.69	1.85
Other Current Liabilities	-	4.36	4.01	6.89	3.65	1.14
Total Current Liabilities	-	15.8	17.9	19.36	11.98	16.09
Long-Term Debt	-	12	13.74	14.51	15.79	14.01
Long-Term Deferred Tax Liabilities	-	2.77	3.01	2.7	3.52	4.38
Other Long-Term Liabilities	-	0.05	0.05	0.14	-	-0
Total Liabilities	-	30.61	34.69	36.71	31.29	34.48
Common Stock	-	16.85	16.85	16.85	16.85	16.85
Retained Earnings	-	6.23	6.3	4.96	7.33	9.45
Total Common Equity	23.03	23.08	23.15	21.81	24.18	26.3
Shareholders' Equity	23.03	23.08	23.15	21.81	24.18	26.3
Total Liabilities & Equity	-	53.69	57.84	58.52	55.48	60.78
Total Debt	31.48	20.92	24.02	22.92	21.24	25.3
Net Cash (Debt)	-24.82	-20.4	-23.58	-22.22	-20.21	-24.15
Net Cash Per Share	-1.40	-1.21	-1.40	-1.32	-1.20	-1.43
Filing Date Shares Outstanding	17.53	16.85	16.85	16.85	16.85	16.85
Total Common Shares Outstanding	17.53	16.85	16.85	16.85	16.85	16.85
Working Capital	-	-12.78	-14.1	-14.53	-9.04	-13.11
Book Value Per Share	1.38	1.37	1.37	1.29	1.44	1.56
Tangible Book Value	23.03	23.08	23.15	21.81	24.18	26.3
Tangible Book Value Per Share	1.38	1.37	1.37	1.29	1.44	1.56
Land	-	-	-	-	3.7	3.7
Buildings	-	58.27	58.27	56.36	56.36	56.36
Machinery	-	45.63	44.15	39.72	31.93	30.93
Construction In Progress	-	-	-	2.38	-	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.