Benares 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	34.13	170.29	221.57	98.2	7.4
Short-Term Investments	771.05	723	280	200.42	55.03
Cash & Short-Term Investments	805.18	893.29	501.57	298.62	62.42
Cash Growth	-9.86%	78.10%	67.96%	378.37%	408.01%
Accounts Receivable	55.59	40.39	50.72	42.96	13.86
Other Receivables	68.59	73.39	36.59	21.38	5.97
Receivables	124.17	113.79	87.3	64.34	19.83
Inventory	19.91	10.54	13.42	12.34	8.01
Prepaid Expenses	7.92	8.23	7.17	6	5.36
Restricted Cash	3.75	3.17	2.61	2.86	3.43
Other Current Assets	6.87	3.4	3.01	4.06	3.8
Total Current Assets	967.8	1,032	615.07	388.21	102.84
Property, Plant & Equipment	1,574	892.49	764.14	734.62	778.22
Long-Term Investments	-	-	146.5	64	48
Other Intangible Assets	3.73	1.81	2.15	3.09	3.94
Other Long-Term Assets	22.46	27.24	32.88	13.3	17.83
Total Assets	2,568	1,954	1,561	1,203	950.83
Accounts Payable	38.34	5.87	22.08	13.78	15.71
Accrued Expenses	79.93	71.32	69.52	61.59	31.39
Current Income Taxes Payable	8.36	-	-	-	-
Current Unearned Revenue	40.79	38.19	31.77	22.3	18.3
Other Current Liabilities	172.08	20.7	13.82	11.52	10.41
Total Current Liabilities	339.5	136.08	137.19	109.19	75.81
Long-Term Leases	39.09	38.44	37.77	37.07	36.37
Long-Term Deferred Tax Liabilities	58.53	48.03	52.5	55.92	57.61
Other Long-Term Liabilities	4.45	4.23	3.32	3.3	2.67
Total Liabilities	441.58	226.78	230.78	205.48	172.46
Common Stock	13	13	13	13	13
Retained Earnings	2,113	1,714	1,317	984.66	765.28
Comprehensive Income & Other	0.09	0.09	0.09	0.09	0.09
Shareholders' Equity	2,126	1,727	1,330	997.75	778.37
Total Liabilities & Equity	2,568	1,954	1,561	1,203	950.83
Total Debt	39.09	38.44	37.77	37.07	36.37
Net Cash (Debt)	766.08	854.85	463.8	261.55	26.05
Net Cash Growth	-10.38%	84.31%	77.33%	903.86%	-
Net Cash Per Share	589.29	657.58	356.77	201.19	20.04
Filing Date Shares Outstanding	1.3	1.3	1.3	1.3	1.3
Total Common Shares Outstanding	1.3	1.3	1.3	1.3	1.3
Working Capital	628.3	896.33	477.89	279.03	27.03
Book Value Per Share	1635.61	1328.58	1023.05	767.50	598.75
Tangible Book Value	2,123	1,725	1,328	994.66	774.43
Tangible Book Value Per Share	1632.75	1327.20	1021.39	765.12	595.71
Land	1.31	1.31	1.31	1.31	1.31
Buildings	1,012	521.77	508.43	494.97	494.9
Machinery	1,076	645.87	606.68	583.03	572.86
Construction In Progress	8.16	189.3	54.63	6.44	2.28