U.P. Hotels Limited (BOM:509960)

U.P. Hotels Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	-	87.51	56.95	62.17	39.31	68.94
Short-Term Investments	-	703.91	232.58	331.66	299.43	326.43
Cash & Short-Term Investments	797.29	791.42	289.53	393.83	338.74	395.36
Cash Growth	184.55%	173.34%	-26.48%	16.26%	-14.32%	9.80%
Accounts Receivable	-	75.18	64.23	39.44	28.07	69.01
Other Receivables	-	29.18	7.96	8.6	2.82	3.91
Receivables	-	106.4	72.42	48.19	31.01	72.91
Inventory	-	27.78	21.33	22.58	20.14	23.58
Prepaid Expenses	-	15.4	14.31	14.07	12.59	14.83
Restricted Cash	-	-	-	0.11	5.11	0.11
Other Current Assets	-	121.23	79.8	23.13	34.03	88.78
Total Current Assets	-	1,062	477.39	501.92	441.62	595.58
Property, Plant & Equipment	-	641.01	636.21	631.52	643.75	670.57
Long-Term Investments	-	85.73	349.45	-	-	-
Other Intangible Assets	-	0.17	0.07	0.09	0.05	0.13
Long-Term Deferred Tax Assets	-	-	-	-	5.95	-
Other Long-Term Assets	-	27.17	19.6	13.51	13.08	10.97
Total Assets	-	1,816	1,483	1,147	1,105	1,277
Accounts Payable	-	54.98	59.71	54.73	61.07	80.59
Accrued Expenses	-	30.47	23.51	25.57	17.84	26.18
Short-Term Debt	-	-	0.01	-	0.12	-
Current Portion of Long-Term Debt	-	0.67	0.62	0.57	-	-
Current Portion of Leases	-	-	-	-	-	0.82
Current Income Taxes Payable	-	107.45	76.9	-	13.12	62.75
Other Current Liabilities	-	75.4	91.83	65.72	97.84	90.67
Total Current Liabilities	-	268.98	252.58	146.59	190	261.01
Long-Term Debt	-	2.96	3.63	4.25	-	-
Long-Term Leases	-	-	-	-	-	1.66
Long-Term Deferred Tax Liabilities	-	17.37	18.47	14.66	-	19.01
Other Long-Term Liabilities	-	2.93	2.91	3.01	3.31	7.6
Total Liabilities	-	300.01	284.53	184.26	206.57	307.23
Common Stock	-	54	54	54	54	54
Retained Earnings	-	1,441	1,123	889.6	822.34	899.11
Comprehensive Income & Other	-	20.98	21.3	19.45	21.95	16.91
Shareholders' Equity	1,518	1,516	1,199	963.05	898.29	970.02
Total Liabilities & Equity	-	1,816	1,483	1,147	1,105	1,277
Total Debt	9.15	3.63	4.26	4.82	0.12	2.48
Net Cash (Debt)	788.14	787.79	285.28	389.01	338.62	392.89
Net Cash Growth	185.30%	176.15%	-26.67%	14.88%	-13.81%	10.10%
Net Cash Per Share	145.95	145.89	52.83	72.04	62.71	72.76
Filing Date Shares Outstanding	5.4	5.4	5.4	5.4	5.4	5.4
Total Common Shares Outstanding	5.4	5.4	5.4	5.4	5.4	5.4
Working Capital	-	793.24	224.81	355.32	251.62	334.58
Book Value Per Share	280.70	280.81	221.95	178.34	166.35	179.63
Tangible Book Value	1,517	1,516	1,198	962.96	898.24	969.89
Tangible Book Value Per Share	280.64	280.78	221.94	178.33	166.34	179.61
Land	-	2.49	2.49	1.81	1.81	1.81
Buildings	-	718.58	662.6	659.61	585.34	584.94
Machinery	-	844.75	807.44	770.4	714.32	708.63
Construction In Progress	-	4.96	27.65	7.33	96.1	71.61

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