Best Eastern Hotels Limited

About

Best Eastern Hotels Limited owns and operates hotels and resorts in India. The company operates a resort under the Usha Ascot brand name. Its facilities include restaurant, bar, health club, spa, discotheque, indoor-outdoor recreation, swimming pools, and conference/banquet halls. The company was incorporated in 1943 and is based in Mumbai, India.

Key Metrics

as of Sep 2026

Market Cap27 Cr

P/E—

Div Yield0.00 %

Book Value₹1.03

52w High₹20.30

52w Low₹8.60

Face Value₹1.00

Quarterly Results

Rs. Crores · hover row for definition

Metric	Jun 2026	Mar 2026	Dec 2025	Sep 2025	Jun 2025	Mar 2025	Dec 2024	Sep 2024	Jun 2024	Mar 2024	Dec 2023	Sep 2023	Jun 2023
Sales	1.95	1.07	1.44	1.26	1.80	1.33	1.62	1.43	1.86	1.39	1.66	1.18	1.91
Expenses	1.53	1.40	1.37	1.25	1.49	1.33	1.74	1.18	1.44	1.23	1.37	1.02	1.50
Operating Profit	0.42	-0.33	0.07	0.01	0.31	0.00	-0.12	0.25	0.42	0.16	0.29	0.16	0.41
OPM %	21.54	-30.84	4.86	0.79	17.22	0.00	-7.41	17.48	22.58	11.51	17.47	13.56	21.47
Other Income	0.05	0.03	0.03	0.03	0.02	0.07	0.02	0.02	0.02	0.01	0.04	0.04	0.00
Depreciation	0.12	0.08	0.12	0.14	0.11	-0.01	0.16	0.16	0.16	0.20	0.15	0.15	0.15
Interest	0.04	0.17	0.05	0.04	0.03	0.14	0.02	0.02	0.03	0.15	0.04	0.03	0.02
Profit before tax	0.31	-0.55	-0.07	-0.14	0.19	-0.06	-0.28	0.09	0.25	-0.18	0.14	0.02	0.24
Tax %	3.23	0.00	-28.57	-28.57	42.11	-33.33	-25.00	22.22	28.00	22.22	7.14	-50.00	16.67
Net Profit	0.30	-0.54	-0.05	-0.10	0.10	-0.03	-0.20	0.06	0.19	-0.22	0.13	0.02	0.20
EPS in Rs	0.18	-0.32	-0.03	-0.06	0.06	-0.02	-0.12	0.04	0.11	-0.13	0.08	0.01	0.12

Profit & Loss

Annual · Rs. Crores

Metric	Mar 2026	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021	Mar 2020	Mar 2019	Mar 2018	Mar 2017	Mar 2016	Mar 2015
Sales	5.57	6.25	6.14	6.04	4.15	2.34	4.30	5.18	4.79	4.77	5.09	4.85
Expenses	5.47	5.68	5.08	4.76	3.68	2.14	3.85	3.95	3.69	3.69	3.74	3.52
Operating Profit	0.10	0.57	1.06	1.28	0.47	0.20	0.45	1.23	1.10	1.08	1.35	1.33
OPM %	1.80	9.12	17.26	21.19	11.33	8.55	10.47	23.75	22.96	22.64	26.52	27.42
Other Income	0.11	0.13	0.08	0.01	0.01	0.00	0.00	0.02	0.05	0.16	0.06	0.03
Interest	0.32	0.22	0.26	0.20	0.14	0.17	0.15	0.17	0.26	0.31	0.32	0.23
Depreciation	0.46	0.48	0.66	0.61	0.64	0.65	0.70	0.69	0.69	0.71	0.72	0.62
Profit before tax	-0.57	0.00	0.22	0.48	-0.30	-0.62	-0.40	0.39	0.20	0.22	0.37	0.51
Tax %	3.51	—	36.36	2.08	-30.00	-8.06	-12.50	28.21	-30.00	36.36	29.73	25.49
Net Profit	-0.59	0.01	0.14	0.46	-0.21	-0.57	-0.35	0.28	0.25	0.15	0.26	0.38
EPS in Rs	-0.35	0.01	0.08	0.27	-0.12	-0.34	-0.21	0.17	0.15	0.09	0.15	0.23
Dividend Payout %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	44.47

Balance Sheet

Annual · Rs. Crores — latest first

Metric	Mar 2026	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021	Mar 2020	Mar 2019	Mar 2018	Mar 2017	Mar 2016	Mar 2015
Equity Capital	1.69	1.69	1.69	1.69	1.69	1.69	1.69	1.69	1.69	1.69	1.69	1.69
Reserves	0.05	0.62	0.63	0.50	0.73	0.95	1.52	1.87	1.94	1.68	1.53	1.28
Borrowings	2.90	2.09	2.40	2.29	2.12	2.53	2.49	2.64	3.35	3.75	4.31	4.13
Other Liabilities	0.97	0.96	1.06	1.38	1.00	0.91	1.04	1.23	1.26	1.57	1.69	2.09
Total Liabilities	5.61	5.36	5.78	5.86	5.54	6.08	6.74	7.43	8.24	8.69	9.22	9.19
Fixed Assets	4.67	4.86	5.18	4.95	5.15	5.69	6.30	6.86	7.35	7.78	8.43	7.96
CWIP	0.00	0.00	0.00	0.24	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.31
Investments	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other Assets	0.94	0.50	0.60	0.67	0.39	0.39	0.44	0.57	0.89	0.91	0.79	0.92
Total Assets	5.61	5.36	5.78	5.86	5.54	6.08	6.74	7.43	8.24	8.69	9.22	9.19

Cash Flows

Annual · Rs. Crores — latest first

Metric	Mar 2026	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021	Mar 2020	Mar 2019	Mar 2018	Mar 2017	Mar 2016	Mar 2015
Cash from Operating Activity	-0.20	0.67	0.38	0.87	0.62	0.25	0.60	1.13	1.00	0.13	2.05	1.25
Cash from Investing Activity	-0.30	-0.15	-0.40	-1.00	-0.09	-0.04	-0.14	-0.19	-0.26	-0.04	-0.87	-1.63
Cash from Financing Activity	0.52	-0.52	-0.01	0.10	-0.54	-0.20	-0.47	-1.06	-0.66	-0.07	-1.23	0.50
Net Cash Flow	0.02	0.00	-0.03	-0.03	-0.01	0.01	-0.02	-0.13	0.08	0.02	-0.06	0.12
Free Cash Flow	-0.54	0.52	-0.02	-0.15	0.52	0.21	0.46	0.93	0.74	0.09	1.17	-0.39
CFO/OP %	-250.00	139.00	50.00	81.00	130.00	125.00	144.00	98.00	100.00	19.00	161.00	112.00

Ratios

Annual · Days / % — latest first

Metric	Mar 2026	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021	Mar 2020	Mar 2019	Mar 2018	Mar 2017	Mar 2016	Mar 2015
Debtor Days	0.00	0.00	4.16	0.00	1.76	1.56	0.85	1.41	12.95	9.95	2.87	6.02
Inventory Days	—	—	—	—	48.21	68.44	89.53	83.25	75.52	67.38	53.68	70.00
Days Payable	—	—	—	—	55.09	68.44	103.30	32.02	88.10	89.85	123.46	115.00
Cash Conversion Cycle	0.00	0.00	4.16	0.00	-5.13	1.56	-12.92	52.64	0.37	-12.51	-66.91	-38.98
Working Capital Days	-108.12	-77.67	-86.20	-92.46	-90.59	-226.18	-138.36	-210.69	-173.74	-210.43	-113.30	-89.56
ROCE %	-5.53	4.82	10.43	15.08	-3.30	-8.28	-4.20	8.50	6.52	6.96	9.30	11.14

Shareholding Pattern

% holding — latest first

Holder	Jun 2026	Mar 2026	Dec 2025	Sep 2025	Jun 2025	Mar 2025	Dec 2024	Sep 2024	Jun 2024	Mar 2024	Dec 2023	Sep 2023
Promoters	75.00	75.00	75.00	75.00	75.00	75.00	75.00	75.00	75.00	75.00	75.00	75.00
DIIs	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02
Public	24.98	24.98	24.98	24.98	24.98	24.98	24.98	24.97	24.98	24.98	24.98	24.97
No. of Shareholders	3,642	3,652	3,642	3,626	3,597	3,557	3,504	3,436	3,447	3,469	3,166	2,183

Corporate Actions

10 records

Action	Ex Date	Record Date	Ratio	Amount (₹)
Dividend	15 Sep 2015	—	—	0.10
Dividend	13 Aug 2014	—	—	0.10
Split	14 Nov 2013	18 Nov 2013	2:1	—
Dividend	20 Mar 2013	21 Mar 2013	—	0.30
Dividend	16 Mar 2012	19 Mar 2012	—	0.30
Split	20 Oct 2011	21 Oct 2011	10:2	—
Dividend	17 Mar 2011	18 Mar 2011	—	1.50
Dividend	17 Mar 2010	18 Mar 2010	—	1.50
Dividend	17 Mar 2009	18 Mar 2009	—	1.50
Dividend	18 Mar 2008	19 Mar 2008	—	1.80