Benares Hotels Limited — Quarter and year ended March 31, 2026
These are also being made available on the website of the company at www.benareshotelslimited.com.
| Particulars | Quarter Ended Mar 31, 2026 (Audited) | Quarter Ended Dec 31, 2025 (Unaudited) | Quarter Ended Mar 31, 2025 (Audited) | Year Ended Mar 31, 2026 (Audited) | Year Ended Mar 31, 2025 (Audited) |
|---|---|---|---|---|---|
| 1. Income from Operations | 4,859.96 | 4,162.84 | 4,912.28 | 13,913.84 | 13,546.63 |
| 2. Other Income | 133.79 | 102.71 | 138.33 | 576.49 | 520.19 |
| 3. Total Income | 4,993.75 | 4,265.55 | 5,050.61 | 14,490.33 | 14,066.82 |
| 4. Expenses | |||||
| a. Cost of Materials Consumed | 390.96 | 293.67 | 379.23 | 1,063.58 | 1,015.12 |
| b. Employee Benefits Expense | 487.87 | 470.92 | 491.30 | 1,790.61 | 1,601.74 |
| c. Operating Fee | 430.45 | 355.87 | 412.40 | 1,164.71 | 1,123.27 |
| d. Fuel, Power and Light | 137.55 | 121.49 | 115.81 | 536.11 | 518.11 |
| e. Depreciation and Amortisation Expense | 233.55 | 145.10 | 151.54 | 680.50 | 602.99 |
| f. Finance Costs | 9.63 | 9.81 | 9.47 | 36.83 | 38.16 |
| g. Other Expenditure | 1,230.65 | 967.07 | 1,341.81 | 3,396.22 | 3,356.46 |
| Total Expenses | 2,920.66 | 2,363.93 | 2,901.56 | 8,670.56 | 8,255.85 |
| 5. Profit/(Loss) before Exceptional Items | 2,073.09 | 1,901.62 | 2,149.05 | 5,819.77 | 5,810.97 |
| Exceptional Items | – | (13.34) | – | (13.34) | – |
| 6. Profit/(Loss) before tax | 2,073.09 | 1,888.28 | 2,149.05 | 5,806.43 | 5,810.97 |
| Less: Tax Expense | |||||
| – Income Tax | 507.27 | 428.19 | 586.57 | 1,377.55 | 1,530.74 |
| – Deferred Tax | 31.20 | 36.82 | (42.93) | 104.99 | (44.72) |
| 7. Tax Expense | 538.47 | 465.01 | 543.64 | 1,482.54 | 1,486.02 |
| 8. Profit/(Loss) after tax from continuing operations | 1,534.62 | 1,423.27 | 1,605.41 | 4,323.89 | 4,324.95 |
| 9. Other Comprehensive Income/(loss) (Net of tax) | |||||
| Items that will not be reclassified subsequently to profit and loss | |||||
| – Remeasurement of defined benefit obligation | 2.93 | (5.15) | (25.61) | (7.50) | (28.00) |
| – Less: Income tax expense | – | – | – | – | – |
| – Other Comprehensive Income for the period, net of tax | 2.93 | (5.15) | (25.61) | (7.50) | (28.00) |
| Total Comprehensive Income | 1,537.55 | 1,418.12 | 1,579.80 | 4,316.39 | 4,296.95 |
| (Comprising Profit/(Loss) and Other Comprehensive Income (after tax)) | |||||
| Paid-up Equity Share Capital | 130.00 | 130.00 | 130.00 | 130.00 | 130.00 |
| (Face value per share – ₹ 10 each) | |||||
| Other Equity (excluding Revaluation Reserves) | – | – | – | 21,132.98 | 17,141.59 |
| Earnings Per Share | |||||
| (Face value – ₹ 10 each) | |||||
| Basic and Diluted (in ₹) (*) (not annualised) | *118.05 | *109.48 | *123.49 | 332.61 | 332.69 |
| Particulars | As at Mar 31, 2026 (Audited) | As at Mar 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| NON-CURRENT ASSETS | ||
| Property, Plant and Equipment | 15,548.29 | 6,919.89 |
| Right Of Use Assets | 108.99 | 112.02 |
| Capital work-in-progress | 81.58 | 1,882.96 |
| Intangible Assets | 37.25 | 18.05 |
| Financial Assets: | ||
| Other non-current financial assets | 106.23 | 41.59 |
| Income Tax Asset (net) | – | 26.33 |
| Other Non-current Assets | 118.39 | 204.43 |
| Total Non-current Assets | 16,000.73 | 9,215.27 |
| CURRENT ASSETS | ||
| Inventories | 199.12 | 105.35 |
| Financial Assets: | ||
| Trade and other receivables | 555.86 | 403.91 |
| Cash and Cash Equivalents | 341.26 | 1,702.94 |
| Other Balances with Banks | 7,746.05 | 7,261.66 |
| Other financial assets | 353.04 | 588.77 |
| Other Current Assets | 480.71 | 261.50 |
| Total Current Assets | 9,678.04 | 10,324.13 |
| TOTAL ASSETS | 25,678.77 | 19,539.40 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| Equity Share capital | 130.00 | 130.00 |
| Other Equity | 21,132.98 | 17,141.59 |
| Total Equity | 21,262.98 | 17,271.59 |
| LIABILITIES | ||
| Non-current Liabilities | ||
| Financial Liabilities: | ||
| Lease Liabilities | 390.64 | 384.41 |
| Provisions | 44.54 | 42.30 |
| Deferred Tax Liabilities (net) | 585.28 | 480.29 |
| Total Non-current Liabilities | 1,020.76 | 907.00 |
| Current Liabilities | ||
| Financial Liabilities: | ||
| Trade Payables – Due to Micro and Small Enterprises | 115.19 | 17.87 |
| Trade Payables – Due to Others | 753.73 | 474.25 |
| Other financial Liabilities | 1,901.17 | 359.23 |
| Other current liabilities | 510.53 | 473.71 |
| Provisions | 30.81 | 35.75 |
| Current tax Liabilities (Net) | 83.60 | – |
| Total Current Liabilities | 3,395.03 | 1,360.81 |
| TOTAL EQUITY AND LIABILITIES | 25,678.77 | 19,539.40 |
| Particulars | For the Year ended Mar 31, 2026 Audited | For the Year ended Mar 31, 2025 Audited |
|---|---|---|
| Net Profit Before Tax | 5,806.43 | 5,810.97 |
| Adjustments For : | ||
| Depreciation and Amortisation | 677.47 | 599.96 |
| Depreciation on Right of Use Assets | 3.03 | 3.03 |
| Interest on lease liability | 38.83 | 36.16 |
| Provision for doubtful debts net of provision reversal | (35.19) | 105.92 |
| (Gain)/ Loss on sale of property, plant and equipment | 5.10 | (0.04) |
| Asset written off | 40.45 | – |
| Interest Income | (533.30) | (510.46) |
| Bad debts written off against Provision | 45.54 | (52.32) |
| 241.93 | 184.25 | |
| Cash Operating Profit before working capital changes | 6,048.36 | 5,995.22 |
| Adjustments For : | ||
| Trade Receivables | (162.30) | 49.66 |
| Inventories | (93.77) | 28.81 |
| Non Current – Other Financial Asset | (64.62) | – |
| Other non-current assets | (2.55) | 1.45 |
| Current – Other Financial Assets | 151.32 | (73.82) |
| Other current assets | (219.21) | (166.72) |
| Trade Payables | 376.80 | (175.47) |
| Other Financial Liabilities – Current | 80.77 | (12.20) |
| Other Current liabilities | 36.83 | 102.81 |
| Provisions | (10.20) | (28.40) |
| Total Changes in working capital (increase)/decrease in operating assets | 93.07 | (273.98) |
| Cash Generated from Operating Activities | 6,141.43 | 5,721.24 |
| Direct Taxes Paid – net | (1,267.32) | (1,535.11) |
| Net Cash From Operating Activities (A) | 4,874.11 | 4,186.13 |
| Cash Flow From Investing Activities | ||
| Purchase of Fixed Assets | (6,009.81) | (1,740.24) |
| Proceeds from Sale Property, Plant and Equipment | 0.32 | 0.72 |
| Interest Received | 617.41 | 368.45 |
| Bank Balances not considered as Cash and Cash Equivalents | (486.41) | (2,971.35) |
| Net Cash Used In Investing Activities (B) | (5,878.49) | (4,342.42) |
| Cash Flow From Financing Activities | ||
| Payment of lease liabilities | – | – |
| Payment of interest on lease liabilities | (32.30) | (31.45) |
| Dividend Paid (including tax on dividend) | (325.00) | (325.00) |
| Net Cash From/ (Used) In Financing Activities (C) | (357.30) | (356.45) |
| Net Increase/ (Decrease) in Cash and cash equivalents (A + B + C) | (1,361.68) | (512.74) |
| Opening balance of Cash and cash equivalents | 1,702.94 | 2,215.68 |
| Closing balance of Cash and cash equivalents | 341.26 | 1,702.94 |
| Net Increase/ (Decrease) in Cash and cash equivalents | (1,361.68) | (512.74) |