U.P. Hotels Limited (NSE:UPHOT)

U.P. Hotels Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Cash & Equivalents	749.94	189.55	172.7	87.51	56.95	62.17
Short-Term Investments	459.78	571.68	844.39	703.91	232.58	331.66
Cash & Short-Term Investments	1,210	761.22	1,017	791.42	289.53	393.83
Cash Growth	32.86%	-25.16%	28.52%	173.34%	-26.48%	16.26%
Accounts Receivable	42.48	51.74	62.36	75.18	64.23	39.44
Other Receivables	-	16.23	16.22	29.18	7.96	8.6
Receivables	43.44	68.51	79.14	106.4	72.42	48.19
Inventory	24.18	27.15	24.4	27.78	21.33	22.58
Prepaid Expenses	-	16.74	17.56	15.4	14.31	14.07
Restricted Cash	-	0.17	0.17	-	-	0.11
Other Current Assets	258.14	145.01	131.91	121.23	79.8	23.13
Total Current Assets	1,535	1,019	1,270	1,062	477.39	501.92
Property, Plant & Equipment	871.84	789.09	717.71	641.01	636.21	631.52
Long-Term Investments	-	610.33	114.61	85.73	349.45	-
Other Intangible Assets	0.79	0.62	0.55	0.17	0.07	0.09
Other Long-Term Assets	165.95	46.04	16.1	27.17	19.6	13.51
Total Assets	2,575	2,467	2,121	1,816	1,483	1,147

Liabilities

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Accounts Payable	48.21	61.82	63.67	54.98	59.71	54.73
Accrued Expenses	-	57.56	40.76	30.47	23.51	25.57
Short-Term Debt	-	-	-	-	0.01	-
Current Portion of Long-Term Debt	2.38	0.78	0.72	0.67	0.62	0.57
Current Income Taxes Payable	-	105.13	102.76	107.45	76.9	-
Other Current Liabilities	296.61	74.42	72.76	75.4	91.83	65.72
Total Current Liabilities	347.2	299.71	280.68	268.98	252.58	146.59
Long-Term Debt	8.74	1.45	2.24	2.96	3.63	4.25
Pension & Post-Retirement Benefits	-	13.62	5.24	7.78	6.94	15.75
Long-Term Deferred Tax Liabilities	16.95	16.95	14.81	17.37	18.47	14.66
Other Long-Term Liabilities	14.96	2.65	3.15	2.93	2.91	3.01
Total Liabilities	387.85	334.37	306.11	300.01	284.53	184.26

Shareholders' Equity

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Common Stock	54	54	54	54	54	54
Retained Earnings	-	2,061	1,739	1,441	1,123	889.6
Comprehensive Income & Other	2,133	17.38	21.7	20.98	21.3	19.45
Shareholders' Equity	2,187	2,132	1,814	1,516	1,199	963.05
Total Liabilities & Equity	2,575	2,467	2,121	1,816	1,483	1,147

Additional Metrics

Fiscal Year	TTM	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Mar 31, 2026	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Total Debt	11.12	2.24	2.96	3.63	4.26	4.82
Net Cash (Debt)	1,199	758.99	1,014	787.79	285.28	389.01
Net Cash Growth	32.02%	-25.16%	28.73%	176.15%	-26.67%	14.88%
Net Cash Per Share	222.03	140.55	187.80	145.89	52.83	72.04
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	1,188	719.08	989.58	793.24	224.81	355.32
Book Value Per Share	404.79	394.91	336.01	280.81	221.95	178.34
Tangible Book Value	2,187	2,132	1,814	1,516	1,198	962.96
Tangible Book Value Per Share	404.65	394.79	335.90	280.78	221.94	178.33
Land	-	2.49	2.49	2.49	2.49	1.81
Buildings	-	863.35	832.05	718.58	662.6	659.61
Machinery	-	896.1	850.51	844.75	807.44	770.4
Construction In Progress	-	53.7	5.81	4.96	27.65	7.33

Data Source: S&P Global Market Intelligence Last updated: Nov 5, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 11, 2026

Data Sources Report a data error