Best Eastern Hotels Limited announced its unaudited financial results for the quarter and half-year ended September 30, 2026. The company reported a profit before tax of ₹55.20 Lakhs for the period. This disclosure follows the Board of Directors’ approval of the financial statements and the Limited Review Report from statutory auditors. The results will be hosted on the company’s website.
Best Eastern Hotels Ltd. Announces Financial Results
Best Eastern Hotels Limited has released its unaudited financial results for the quarter and half-year ended September 30, 2026. The Board of Directors, following a meeting on October 30, 2026, considered and approved these results. The company reported a profit before tax of ₹55.20 Lakhs for the half-year ended September 30, 2026. Correspondingly, the profit for the quarter ended the same date stood at ₹24.45 Lakhs.
Key Financial Highlights
For the half-year ended September 30, 2026, Best Eastern Hotels reported total income of ₹379.09 Lakhs, with total expenses amounting to ₹323.89 Lakhs. The net profit after tax for this period was ₹60.59 Lakhs. Earnings per share (EPS) for the half-year were ₹0.37 (basic and diluted).
In the quarter ended September 30, 2026, the company’s total income was ₹179.62 Lakhs, and total expenses were ₹155.17 Lakhs. This resulted in a profit before tax of ₹24.45 Lakhs and a net profit after tax of ₹31.05 Lakhs for the quarter. The basic and diluted EPS for the quarter was ₹0.19.
Balance Sheet and Cash Flow Overview
The company’s total assets as of September 30, 2026, stood at ₹610.32 Lakhs, comprising non-current assets of ₹462.88 Lakhs and current assets of ₹147.44 Lakhs. Total equity was ₹235.48 Lakhs, and total liabilities amounted to ₹374.84 Lakhs (₹145.49 Lakhs non-current and ₹229.35 Lakhs current).
The cash flow statement for the half-year ended September 30, 2026, shows a net cash generated from operating activities of ₹50.24 Lakhs. Investing activities resulted in a net cash inflow of ₹2.70 Lakhs, while financing activities used ₹37.50 Lakhs. The net increase in cash and cash equivalents for the period was ₹15.44 Lakhs, bringing the closing balance to ₹21.85 Lakhs.
Audit and Disclosure
The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditor has expressed an un-modified conclusion on these financial results. The detailed financial statements are available on the company’s website, www.ushaascot.com.
Source: BSE
