Benares Hotels Balance Sheet

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022	Mar '21 Mar 31, 2021
Cash & Equivalents	-	170.29	221.57	98.2	7.4	12.29
Short-Term Investments	-	723	280	200.42	55.03	-
Cash & Short-Term Investments	827.08	893.29	501.57	298.62	62.42	12.29
Cash Growth	28.42%	78.10%	67.96%	378.37%	408.01%	-32.38%
Accounts Receivable	-	40.39	50.72	42.96	13.86	7.82
Other Receivables	-	73.39	36.59	21.38	5.97	10.4
Receivables	-	113.79	87.3	64.34	19.83	18.23
Inventory	-	10.54	13.42	12.34	8.01	8.23
Prepaid Expenses	-	8.23	7.17	6	5.36	4.57
Restricted Cash	-	3.17	2.61	2.86	3.43	4.51
Other Current Assets	-	3.4	3.01	4.06	3.8	3.49
Total Current Assets	-	1,032	615.07	388.21	102.84	51.31
Property, Plant & Equipment	-	892.49	764.14	734.62	778.22	835.71
Long-Term Investments	-	1.42	147.84	64	48	-
Other Intangible Assets	-	1.81	2.15	3.09	3.94	5.38
Other Long-Term Assets	-	25.82	31.54	13.3	17.83	16.54
Total Assets	-	1,954	1,561	1,203	950.83	908.95
Accounts Payable	-	5.87	22.08	13.78	15.71	9.12
Accrued Expenses	-	71.32	69.52	61.59	31.39	16.13
Short-Term Debt	-	-	-	-	-	55
Current Unearned Revenue	-	38.19	31.77	22.3	18.3	15.6
Other Current Liabilities	-	20.7	13.82	11.52	10.41	12.85
Total Current Liabilities	-	136.08	137.19	109.19	75.81	108.69
Long-Term Leases	-	38.44	37.77	37.07	36.37	35.65
Long-Term Deferred Tax Liabilities	-	48.03	52.5	55.92	57.61	39.2
Other Long-Term Liabilities	-	4.23	3.32	3.3	2.67	3.05
Total Liabilities	-	226.78	230.78	205.48	172.46	186.6
Common Stock	-	13	13	13	13	13
Retained Earnings	-	1,714	1,317	984.66	765.28	709.26
Comprehensive Income & Other	-	0.09	0.09	0.09	0.09	0.09
Shareholders' Equity	1,831	1,727	1,330	997.75	778.37	722.35
Total Liabilities & Equity	-	1,954	1,561	1,203	950.83	908.95
Total Debt	38.77	38.44	37.77	37.07	36.37	90.65
Net Cash (Debt)	788.32	854.85	463.8	261.55	26.05	-78.37
Net Cash Growth	30.10%	84.31%	77.33%	903.86%	-	-
Net Cash Per Share	606.39	657.58	356.77	201.19	20.04	-60.28
Filing Date Shares Outstanding	1.3	1.3	1.3	1.3	1.3	1.3
Total Common Shares Outstanding	1.3	1.3	1.3	1.3	1.3	1.3
Working Capital	-	896.33	477.89	279.03	27.03	-57.38
Book Value Per Share	1408.32	1328.58	1023.05	767.50	598.75	555.65
Tangible Book Value	1,828	1,725	1,328	994.66	774.43	716.96
Tangible Book Value Per Share	1406.57	1327.20	1021.39	765.12	595.71	551.51
Land	-	1.31	1.31	1.31	1.31	1.31
Buildings	-	521.77	508.43	494.97	494.9	494.9
Machinery	-	645.87	606.68	583.03	572.86	569.86
Construction In Progress	-	189.3	54.63	6.44	2.28	1.05

Source: S&P Global Market Intelligence. Standard template. Financial Sources.