U.P. 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	323.74	172.7	87.51	56.95	62.17
Short-Term Investments	437.65	844.39	703.91	232.58	331.66
Cash & Short-Term Investments	761.39	1,017	791.42	289.53	393.83
Cash Growth	-25.14%	28.52%	173.34%	-26.48%	16.26%
Accounts Receivable	51.74	62.36	75.18	64.23	39.44
Other Receivables	16.23	16.22	29.18	7.96	8.6
Receivables	68.51	79.14	106.4	72.42	48.19
Inventory	27.15	24.4	27.78	21.33	22.58
Prepaid Expenses	-	17.56	15.4	14.31	14.07
Restricted Cash	-	0.17	-	-	0.11
Other Current Assets	161.74	131.91	121.23	79.8	23.13
Total Current Assets	1,019	1,270	1,062	477.39	501.92
Property, Plant & Equipment	789.09	717.71	641.01	636.21	631.52
Long-Term Investments	631.41	114.61	85.73	349.45	-
Other Intangible Assets	0.62	0.55	0.17	0.07	0.09
Other Long-Term Assets	24.96	16.1	27.17	19.6	13.51
Total Assets	2,467	2,121	1,816	1,483	1,147
Accounts Payable	61.82	63.67	54.98	59.71	54.73
Accrued Expenses	132.03	40.76	30.47	23.51	25.57
Short-Term Debt	-	-	-	0.01	-
Current Portion of Long-Term Debt	0.78	0.72	0.67	0.62	0.57
Current Income Taxes Payable	-	102.76	107.45	76.9	-
Other Current Liabilities	105.08	72.76	75.4	91.83	65.72
Total Current Liabilities	299.71	280.68	268.98	252.58	146.59
Long-Term Debt	1.45	2.24	2.96	3.63	4.25
Pension & Post-Retirement Benefits	-	5.24	7.78	6.94	15.75
Long-Term Deferred Tax Liabilities	16.95	14.81	17.37	18.47	14.66
Other Long-Term Liabilities	16.26	3.15	2.93	2.91	3.01
Total Liabilities	334.37	306.11	300.01	284.53	184.26
Common Stock	54	54	54	54	54
Retained Earnings	-	1,739	1,441	1,123	889.6
Comprehensive Income & Other	2,078	21.7	20.98	21.3	19.45
Shareholders' Equity	2,132	1,814	1,516	1,199	963.05
Total Liabilities & Equity	2,467	2,121	1,816	1,483	1,147
Total Debt	2.24	2.96	3.63	4.26	4.82
Net Cash (Debt)	759.15	1,014	787.79	285.28	389.01
Net Cash Growth	-25.14%	28.73%	176.15%	-26.67%	14.88%
Net Cash Per Share	140.58	187.80	145.89	52.83	72.04
Filing Date Shares Outstanding	5.4	5.4	5.4	5.4	5.4
Total Common Shares Outstanding	5.4	5.4	5.4	5.4	5.4
Working Capital	719.08	989.58	793.24	224.81	355.32
Book Value Per Share	394.87	336.01	280.81	221.95	178.34
Tangible Book Value	2,132	1,814	1,516	1,198	962.96
Tangible Book Value Per Share	394.76	335.90	280.78	221.94	178.33
Land	-	2.49	2.49	2.49	1.81
Buildings	-	832.05	718.58	662.6	659.61
Machinery	-	850.51	844.75	807.44	770.4
Construction In Progress	-	5.81	4.96	27.65	7.33

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