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	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	-	172.7	87.51	56.95	62.17	39.31
Short-Term Investments	-	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	-	62.36	75.18	64.23	39.44	28.07
Other Receivables	-	16.22	29.18	7.96	8.6	2.82
Receivables	-	79.14	106.4	72.42	48.19	31.01
Inventory	-	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	-	131.91	121.23	79.8	23.13	34.03
Total Current Assets	-	1,270	1,062	477.39	501.92	441.62
Property, Plant & Equipment	-	717.71	641.01	636.21	631.52	643.75
Long-Term Investments	-	114.61	85.73	349.45	-	-
Other Intangible Assets	-	0.55	0.17	0.07	0.09	0.05
Long-Term Deferred Tax Assets	-	-	-	-	-	5.95
Other Long-Term Assets	-	16.1	27.17	19.6	13.51	13.08
Total Assets	-	2,121	1,816	1,483	1,147	1,105
Accounts Payable	-	63.67	54.98	59.71	54.73	61.07
Accrued Expenses	-	40.76	30.47	23.51	25.57	17.84
Short-Term Debt	-	-	-	0.01	-	0.12
Current Portion of Long-Term Debt	-	0.72	0.67	0.62	0.57	-
Current Income Taxes Payable	-	102.76	107.45	76.9	-	13.12
Other Current Liabilities	-	72.76	75.4	91.83	65.72	97.84
Total Current Liabilities	-	280.68	268.98	252.58	146.59	190
Long-Term Debt	-	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	-	14.81	17.37	18.47	14.66	-
Other Long-Term Liabilities	-	3.15	2.93	2.91	3.01	3.31
Total Liabilities	-	306.11	300.01	284.53	184.26	206.57
Common Stock	-	54	54	54	54	54
Retained Earnings	-	1,739	1,441	1,123	889.6	822.34
Comprehensive Income & Other	-	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	-	2,121	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	168.14	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	-	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.