Best Eastern Hotels Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	0.64	0.47	0.44	0.71	1.04
Short-Term Investments	-	0.05	-	-	-
Cash & Short-Term Investments	0.64	0.52	0.44	0.71	1.04
Cash Growth	23.03%	19.50%	-38.33%	-31.69%	-10.00%
Accounts Receivable	-	-	0.74	0.02	0.2
Other Receivables	-	0.03	0.04	0.02	0.01
Receivables	0.36	0.45	1.15	0.52	0.21
Inventory	1.34	1.51	1.61	2.02	0.75
Prepaid Expenses	-	0.33	0.41	0.39	0.3
Other Current Assets	5.48	0.21	0.2	1.2	0.65
Total Current Assets	7.82	3.01	3.8	4.84	2.94
Property, Plant & Equipment	46.67	48.57	51.83	51.86	51.54
Other Long-Term Assets	1.62	2.11	2.21	1.82	1
Total Assets	56.1	53.69	57.84	58.52	55.48
Accounts Payable	0.41	0.28	0.57	1.68	0.83
Accrued Expenses	-	2.24	3.03	2.38	2.06
Short-Term Debt	17	2.98	5	3.74	2.76
Current Portion of Long-Term Debt	-	5.94	5.29	4.67	2.69
Other Current Liabilities	6.27	4.36	4.01	6.89	3.65
Total Current Liabilities	23.67	15.8	17.9	19.36	11.98
Long-Term Debt	12	12	13.74	14.51	15.79
Long-Term Deferred Tax Liabilities	3.05	2.77	3.01	2.7	3.52
Other Long-Term Liabilities	-	0.05	0.05	0.14	-
Total Liabilities	38.72	30.61	34.69	36.71	31.29
Common Stock	16.85	16.85	16.85	16.85	16.85
Retained Earnings	-	6.23	6.3	4.96	7.33
Comprehensive Income & Other	0.53	-	-	-	-
Total Common Equity	17.38	23.08	23.15	21.81	24.18
Shareholders' Equity	17.38	23.08	23.15	21.81	24.18
Total Liabilities & Equity	56.1	53.69	57.84	58.52	55.48
Total Debt	29	20.92	24.02	22.92	21.24
Net Cash (Debt)	-28.36	-20.4	-23.58	-22.22	-20.21
Net Cash Per Share	-1.68	-1.21	-1.40	-1.32	-1.20
Filing Date Shares Outstanding	17	16.85	16.85	16.85	16.85
Total Common Shares Outstanding	17	16.85	16.85	16.85	16.85
Working Capital	-15.86	-12.78	-14.1	-14.53	-9.04
Book Value Per Share	1.02	1.37	1.37	1.29	1.44
Tangible Book Value	17.38	23.08	23.15	21.81	24.18
Tangible Book Value Per Share	1.02	1.37	1.37	1.29	1.44
Land	-	-	-	-	3.7
Buildings	-	58.27	58.27	56.36	56.36
Machinery	-	45.63	44.15	39.72	31.93
Construction In Progress	-	-	-	2.38	-