U.P. 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	Sep '25 Sep 30, 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	543.53	172.7	87.51	56.95	62.17	39.31
Short-Term Investments	366.98	844.39	703.91	232.58	331.66	299.43
Cash & Short-Term Investments	910.52	1,017	791.42	289.53	393.83	338.74
Cash Growth	14.20%	28.52%	173.34%	-26.48%	16.26%	-14.32%
Accounts Receivable	61.96	62.36	75.18	64.23	39.44	28.07
Other Receivables	31.36	16.22	29.18	7.96	8.6	2.82
Receivables	93.68	79.14	106.4	72.42	48.19	31.01
Inventory	23.84	24.4	27.78	21.33	22.58	20.14
Prepaid Expenses	-	17.56	15.4	14.31	14.07	12.59
Restricted Cash	-	0.17	-	-	0.11	5.11
Other Current Assets	210.9	131.91	121.23	79.8	23.13	34.03
Total Current Assets	1,239	1,270	1,062	477.39	501.92	441.62
Property, Plant & Equipment	719.21	717.71	641.01	636.21	631.52	643.75
Long-Term Investments	255.53	114.61	85.73	349.45	-	-
Other Intangible Assets	0.39	0.55	0.17	0.07	0.09	0.05
Long-Term Deferred Tax Assets	-	-	-	-	-	5.95
Other Long-Term Assets	6.17	16.1	27.17	19.6	13.51	13.08
Total Assets	2,221	2,121	1,816	1,483	1,147	1,105
Accounts Payable	64.35	63.67	54.98	59.71	54.73	61.07
Accrued Expenses	128.6	40.76	30.47	23.51	25.57	17.84
Short-Term Debt	-	-	-	0.01	-	0.12
Current Portion of Long-Term Debt	0.75	0.72	0.67	0.62	0.57	-
Current Income Taxes Payable	-	102.76	107.45	76.9	-	13.12
Other Current Liabilities	181.72	72.76	75.4	91.83	65.72	97.84
Total Current Liabilities	375.42	280.68	268.98	252.58	146.59	190
Long-Term Debt	1.85	2.24	2.96	3.63	4.25	-
Pension & Post-Retirement Benefits	-	5.24	7.78	6.94	15.75	13.26
Long-Term Deferred Tax Liabilities	12.22	14.81	17.37	18.47	14.66	-
Other Long-Term Liabilities	7.27	3.15	2.93	2.91	3.01	3.31
Total Liabilities	396.76	306.11	300.01	284.53	184.26	206.57
Common Stock	54	54	54	54	54	54
Retained Earnings	-	1,739	1,441	1,123	889.6	822.34
Comprehensive Income & Other	1,771	21.7	20.98	21.3	19.45	21.95
Shareholders' Equity	1,825	1,814	1,516	1,199	963.05	898.29
Total Liabilities & Equity	2,221	2,121	1,816	1,483	1,147	1,105
Total Debt	2.6	2.96	3.63	4.26	4.82	0.12
Net Cash (Debt)	907.91	1,014	787.79	285.28	389.01	338.62
Net Cash Growth	15.20%	28.73%	176.15%	-26.67%	14.88%	-13.81%
Net Cash Per Share	168.13	187.80	145.89	52.83	72.04	62.71
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	863.51	989.58	793.24	224.81	355.32	251.62
Book Value Per Share	337.96	336.01	280.81	221.95	178.34	166.35
Tangible Book Value	1,824	1,814	1,516	1,198	962.96	898.24
Tangible Book Value Per Share	337.89	335.90	280.78	221.94	178.33	166.34
Land	-	2.49	2.49	2.49	1.81	1.81
Buildings	-	832.05	718.58	662.6	659.61	585.34
Machinery	-	850.51	844.75	807.44	770.4	714.32
Construction In Progress	-	5.81	4.96	27.65	7.33	96.1

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