Best Eastern Hotels Q2 Net Profit Drops 20.6% YoY

Quarter Ended 30.09.2026:

Revenue from operations (net): ₹178.26 (vs. ₹194.87 in Q2 FY26)
Other Income: ₹1.37
Total Income: ₹179.62 (vs. ₹199.47 in Q2 FY26)
Total Expenses: ₹155.17 (vs. ₹168.71 in Q2 FY26)
Profit before tax: ₹24.45 (vs. ₹30.75 in Q2 FY26)
Tax Expense: ₹(6.60) (deferred tax benefit)
Net Profit after Tax: ₹31.05 (vs. ₹29.55 in Q2 FY26)
Basic EPS: ₹0.19 (vs. ₹0.18 in Q2 FY26)
Diluted EPS: ₹0.19 (vs. ₹0.18 in Q2 FY26)

Half Year Ended 30.09.2026:

Revenue from operations (net): ₹306.41 (vs. ₹557.19 in H1 FY26)
Other Income: ₹5.16
Total Income: ₹311.57 (vs. ₹568.63 in H1 FY26)
Total Expenses: ₹323.89 (vs. ₹625.76 in H1 FY26)
Profit before tax: ₹55.20 (vs. loss of ₹57.13 in H1 FY26)
Tax Expense: ₹(5.40) (deferred tax benefit)
Net Profit after Tax: ₹60.59 (vs. net loss of ₹0.47 in H1 FY26)
Basic EPS: ₹0.37 (vs. loss of ₹0.00 in H1 FY26)
Diluted EPS: ₹0.37 (vs. loss of ₹0.00 in H1 FY26)

Total Assets: ₹610.32 lakhs (vs. ₹561.02 lakhs as of 31.03.2026)
Non-Current Assets: ₹462.88 lakhs (including Property, Plant and Equipment: ₹422.54 lakhs)
Current Assets: ₹147.44 lakhs (including Cash and Cash Equivalents: ₹21.85 lakhs)
Total Equity: ₹235.08 lakhs (Equity Share Capital: ₹168.50 lakhs, Other Equity: ₹66.98 lakhs)
Non-Current Liabilities: ₹145.49 lakhs (including Borrowings: ₹120.00 lakhs)
Current Liabilities: ₹229.35 lakhs (including Borrowings: ₹139.67 lakhs)

Net Cash Flow from Operating Activities: ₹50.24 lakhs (vs. negative ₹19.80 lakhs in H1 FY26)
Net Cash Flow from Investing Activities: ₹2.70 lakhs (vs. negative ₹30.02 lakhs in H1 FY26)
Net Cash Flow from Financing Activities: negative ₹37.50 lakhs (vs. ₹51.52 lakhs in H1 FY26)
Net Increase in Cash & Cash Equivalents: ₹15.44 lakhs

The Board meeting commenced at 04:30 PM and concluded at 05:30 PM on 30th October, 2026.
The financial results have been prepared in accordance with Ind AS 34 "Interim Financial Reporting".
The company operates in a single business segment (Hospitality) and notes that Q2 results are not indicative of full year performance due to seasonal nature of Indian hotel industry.
The statutory auditors (GMJ & Co, FRN: 103429W) issued an unmodified review conclusion, stating nothing has come to their attention suggesting material misstatement.
The financial results will be available on the company's website: www.ushaascot.com