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Best Eastern Hotels Overview

1. Business Overview

Best Eastern Hotels Ltd. is an Indian company primarily engaged in the hospitality sector. Its core business involves the ownership, development, and operation of hotels, resorts, and restaurants. The company's business model revolves around providing accommodation services to leisure and business travelers, as well as offering a range of food and beverage options through its restaurants, bars, and in-room dining. Revenue is primarily generated through room tariffs, food and beverage sales, and potentially from events, conferences, and banqueting services hosted at its properties.

2. Key Segments / Revenue Mix

While specific revenue contribution figures are not available, typical key segments for a hotel company like Best Eastern Hotels Ltd. include:

Accommodation: Revenue from room rentals and related services.

Food & Beverage (F&B): Revenue from restaurants, bars, banqueting, room service, and catering.

Other Services: Potentially includes revenue from spa, recreation, laundry, and event hosting facilities.

Without specific data, the exact revenue mix cannot be determined, but accommodation and F&B generally form the largest components for hotel operators.

3. Industry & Positioning

The Indian hotel, resort, and restaurants industry is highly competitive, characterized by the presence of large international hotel chains, established domestic players, and numerous independent properties. It is a cyclical industry, heavily influenced by economic conditions, tourism trends (domestic and international), and corporate travel. Best Eastern Hotels Ltd. likely competes within this landscape, potentially focusing on specific market segments (e.g., business, leisure, luxury, mid-market) or geographical regions within India. Without information on its scale or specific brands, its positioning relative to major players (like Taj, Oberoi, ITC, or international chains such as Marriott, Hilton) is difficult to ascertain, but it would be one among many operators in a fragmented market.

4. Competitive Advantage (Moat)

Without specific details about Best Eastern Hotels Ltd., it's challenging to identify a strong, durable competitive advantage. Potential moats in the hotel industry include:

Brand Reputation: A strong, recognized brand can drive loyalty and command premium pricing.

Prime Locations: Owning or operating properties in highly desirable or strategic locations.

Scale & Network Effects: Large chains benefit from cost efficiencies, centralized marketing, and extensive loyalty programs.

Customer Loyalty: Effective loyalty programs can increase repeat business.

For Best Eastern Hotels Ltd., a moat would likely stem from its specific asset locations, strong regional brand recognition, or effective operational management, but evidence for these specific advantages is unavailable.

5. Growth Drivers

Key factors that can drive growth for Best Eastern Hotels Ltd. over the next 3-5 years include:

Growing Domestic Tourism: Increasing disposable incomes and a rising propensity for travel among the Indian middle class.

Inbound International Tourism: Recovery and growth in international tourist arrivals.

Business Travel: Resurgence in corporate travel, meetings, incentives, conferences, and exhibitions (MICE) post-pandemic.

Infrastructure Development: Government initiatives in airports, roads, and tourism circuits can improve accessibility and demand.

Expansion: Strategic expansion into new geographies or asset classes (e.g., new hotels, resorts, or budget properties) to capture market share.

6. Risks

Key risks for Best Eastern Hotels Ltd. include:

Economic Downturns: Recessions or periods of low economic growth can significantly reduce both leisure and business travel.

Pandemics/Health Crises: Events like COVID-19 can severely impact demand, leading to occupancy drops and revenue losses.

Intense Competition: The crowded nature of the Indian hospitality market can lead to price wars and pressure on margins.

High Fixed Costs: Hotels have significant fixed costs (real estate, maintenance, staffing) regardless of occupancy, making them vulnerable to demand fluctuations.

Regulatory Changes: Changes in taxation (e.g., GST rates), licensing, and environmental regulations can impact operational costs and profitability.

Geopolitical Events: Regional instability or security concerns can deter travel.

7. Management & Ownership

Specific information regarding the promoters, management quality, or detailed ownership structure of Best Eastern Hotels Ltd. is not publicly available in this context. In India, many companies, especially those not among the very largest, often have significant promoter (founding family or group) ownership and influence over management decisions. Assessing the quality of management would require examining their track record, strategic decisions, and corporate governance practices, which cannot be done with the limited information provided.

8. Outlook

The Indian hospitality sector presents a compelling long-term growth story driven by favorable demographic trends, rising incomes, and government support for tourism infrastructure. Best Eastern Hotels Ltd., operating in this environment, could benefit from these macro tailwinds. However, the sector is also highly susceptible to economic cycles, unforeseen global events (like pandemics), and intense competition from both established domestic players and international chains. The company's future performance will heavily depend on its ability to strategically locate and manage its properties, differentiate its offerings, effectively control costs, and adapt to evolving consumer preferences in a dynamic market. Specific operational strengths or weaknesses, which would significantly influence its trajectory, are not discernible from the provided data.

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Best Eastern Hotels Key Financials

Market Cap ₹19 Cr.

Stock P/E 1881.3

P/B 8.6

Current Price ₹11.5

Book Value ₹ 1.3

Face Value 1

52W High ₹18.5

Dividend Yield 0%

52W Low ₹ 8.6

Best Eastern Hotels Share Price

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Volume
Price

Best Eastern Hotels Quarterly Price

Show Value Show %

Best Eastern Hotels Peer Comparison

Best Eastern Hotels Quarterly Results

#(Fig in Cr.) Sep 2023 Dec 2023 Mar 2024 Jun 2024 Sep 2024 Dec 2024 Mar 2025 Jun 2025 Sep 2025 Dec 2025
Net Sales 1 2 1 2 1 2 1 2 1 1
Other Income 0 0 -0 0 0 0 0 0 0 0
Total Income 1 2 1 2 1 2 1 2 1 1
Total Expenditure 1 1 1 1 1 2 1 2 1 1
Operating Profit 0 0 0 0 0 -0 0 0 0 0
Interest 0 0 0 0 0 0 0 0 0 0
Depreciation 0 0 0 0 0 0 -0 0 0 0
Exceptional Income / Expenses 0 0 0 0 0 0 0 0 0 0
Profit Before Tax 0 0 -0 0 0 -0 -0 0 -0 -0
Provision for Tax -0 0 0 0 0 -0 -0 0 -0 -0
Profit After Tax 0 0 -0 0 0 -0 -0 0 -0 -0
Adjustments 0 0 0 0 0 -0 0 -0 0 -0
Profit After Adjustments 0 0 -0 0 0 -0 -0 0 -0 -0
Adjusted Earnings Per Share 0 0.1 -0.1 0.1 0 -0.1 -0 0.1 -0.1 -0

Best Eastern Hotels Profit & Loss

#(Fig in Cr.) Mar 2015 Mar 2016 Mar 2017 Mar 2018 Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024 Mar 2025 TTM
Net Sales 5 5 5 5 5 4 2 4 6 6 6 5
Other Income 0 0 0 0 0 0 0 0 0 0 0 0
Total Income 5 5 5 5 5 4 2 4 6 6 6 5
Total Expenditure 4 4 4 4 4 4 2 4 5 5 6 5
Operating Profit 1 1 1 1 1 0 0 0 1 1 1 0
Interest 0 0 0 0 0 0 0 0 0 0 0 0
Depreciation 1 1 1 1 1 1 1 1 1 1 0 0
Exceptional Income / Expenses 0 0 0 0 0 0 0 0 0 0 0 0
Profit Before Tax 1 0 0 0 0 -0 -1 -0 0 0 0 0
Provision for Tax 0 0 0 -0 0 -0 -0 -0 0 0 -0 0
Profit After Tax 0 0 0 0 0 -0 -1 -0 0 0 0 0
Adjustments 0 0 0 0 0 0 0 0 0 0 0 0
Profit After Adjustments 0 0 0 0 0 -0 -1 -0 0 0 0 0
Adjusted Earnings Per Share 0.1 0.2 0.1 0.2 0.2 -0.2 -0.3 -0.1 0 0.1 0 0

Growth Rates

# 1 Year 3 Year 5 Year 10 Year
Sales CAGR 0% 14% 8% 2%
Operating Profit CAGR 0% 0% 0% 0%
PAT CAGR 0% 0% 0% 0%
# 1 Year 3 Year 5 Year 10 Year
Share Price CAGR -19% -36% -12% -13%
ROE Average 0% 9% -0% 3%
ROCE Average 5% 10% 4% 5%

Best Eastern Hotels Balance Sheet

#(Fig in Cr.) Mar 2015 Mar 2016 Mar 2017 Mar 2018 Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024 Mar 2025
Shareholder's Funds 4 4 3 4 4 3 3 2 2 2 2
Minority's Interest 0 0 0 0 0 0 0 0 0 0 0
Borrowings 2 2 1 1 0 1 1 2 1 1 1
Other Non-Current Liabilities 1 1 1 1 1 0 0 0 0 0 0
Total Current Liabilities 2 2 3 3 3 2 2 1 2 2 2
Total Liabilities 9 9 9 8 7 7 6 6 6 6 5
Fixed Assets 8 8 8 7 7 6 6 5 5 5 5
Other Non-Current Assets 0 0 0 0 0 0 0 0 0 0 0
Total Current Assets 1 1 1 1 0 0 0 0 0 0 0
Total Assets 9 9 9 8 7 7 6 6 6 6 5

Best Eastern Hotels Cash Flow

#(Fig in Cr.) Mar 2015 Mar 2016 Mar 2017 Mar 2018 Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024 Mar 2025
Opening Cash & Cash Equivalents 0 0 0 0 0 0 0 0 0 0 0
Cash Flow from Operating Activities 1 2 0 1 1 1 0 1 1 0 1
Cash Flow from Investing Activities -2 -1 -0 -0 -0 -0 -0 -0 -1 -0 -0
Cash Flow from Financing Activities 0 -1 -0 -1 -1 -0 -0 -1 0 -0 -1
Net Cash Inflow / Outflow 0 -0 0 0 -0 -0 0 -0 -0 -0 0
Closing Cash & Cash Equivalent 0 0 0 0 0 0 0 0 0 0 0

Best Eastern Hotels Ratios

# Mar 2015 Mar 2016 Mar 2017 Mar 2018 Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024 Mar 2025
Earnings Per Share (Rs) 0.14 0.15 0.09 0.15 0.17 -0.21 -0.34 -0.13 0.01 0.08 0.01
CEPS(Rs) 0.59 0.58 0.51 0.56 0.58 0.21 0.05 0.25 0.64 0.47 0.29
DPS(Rs) 0.1 0 0 0 0 0 0 0 0 0 0
Book NAV/Share(Rs) 1.76 1.91 2 2.15 2.11 1.9 1.56 1.44 1.29 1.37 1.37
Core EBITDA Margin(%) 27.28 26.48 22.63 22.81 23.77 10.51 8.56 11.4 21.17 17.2 9.12
EBIT Margin(%) 15.16 13.62 11.16 9.42 10.83 -5.75 -19.27 -3.85 11.22 7.85 3.6
Pre Tax Margin(%) 10.42 7.37 4.69 4.07 7.52 -9.27 -26.66 -7.12 7.87 3.61 0.05
PAT Margin (%) 7.85 5.04 3.11 5.29 5.4 -8.18 -24.47 -5.11 7.69 2.29 0.16
Cash Profit Margin (%) 20.65 19.14 18 19.81 18.78 8.19 3.47 10.29 17.87 12.98 7.77
ROA(%) 4.4 2.79 1.66 2.99 3.57 -4.96 -8.94 -3.65 8.15 2.42 0.18
ROE(%) 12.59 8.3 4.51 7.25 7.79 -10.39 -19.64 -8.39 20.21 6.25 0.45
ROCE(%) 11.06 9.48 7.27 6.4 8.53 -4.16 -8.32 -3.29 15.04 10.49 4.94
Receivable days 5.99 4.35 6.56 11.54 6.72 0.99 0.94 1.08 0.66 2.26 0
Inventory Days 10 8.67 8.56 9.23 8.86 11.18 15.09 6.07 8.37 10.79 9.1
Payable days 90.29 122.48 109.98 96.5 62.25 68.12 120.78 50.25 47.58 37.56 13.99
PER(x) 161.11 265.42 823.61 458.92 135.87 0 0 0 5100 188.85 2042.62
Price/Book(x) 12.85 21.14 36.29 32.1 10.69 3.38 11.85 18.12 29.55 11.46 9.1
Dividend Yield(%) 0.44 0 0 0 0 0 0 0 0 0 0
EV/Net Sales(x) 8.66 14.19 26.38 24.94 7.81 3.07 14.34 11.05 11.03 4.71 3.69
EV/Core EBITDA(x) 30.99 51.17 101.26 104.21 32.28 28.92 165.44 95.7 51.57 25.39 32.9
Net Sales Growth(%) 4.57 5.04 -6.32 0.32 8.27 -17.1 -45.49 77.1 45.72 1.6 1.73
EBIT Growth(%) -8.88 -5.59 -23.24 -15.34 24.49 -144.02 -82.69 64.61 524.42 -28.9 -53.29
PAT Growth(%) -2.7 -32.57 -42.13 70.68 10.38 -225.57 -63.12 63.01 319.3 -69.77 -92.67
EPS Growth(%) -4.31 8.5 -42.13 70.68 10.38 -225.57 -63.1 62.99 105.96 1012 -92.69
Debt/Equity(x) 0.7 0.7 1.11 0.93 0.74 0.78 0.96 0.88 1.05 1.04 0.91
Current Ratio(x) 0.49 0.36 0.25 0.29 0.15 0.19 0.19 0.25 0.25 0.21 0.19
Quick Ratio(x) 0.41 0.31 0.21 0.25 0.11 0.12 0.15 0.18 0.15 0.12 0.1
Interest Cover(x) 3.2 2.18 1.72 1.76 3.27 -1.64 -2.61 -1.18 3.35 1.85 1.02
Total Debt/Mcap(x) 0.08 0.05 0.03 0.03 0.07 0.23 0.08 0.05 0.04 0.09 0.1

Best Eastern Hotels Shareholding Pattern

# Dec 2023 Mar 2024 Jun 2024 Sep 2024 Dec 2024 Mar 2025 Jun 2025 Sep 2025 Dec 2025 Mar 2026
Promoter 75 75 75 75 75 75 75 75 75 75
FII 0 0 0 0 0 0 0 0 0 0
DII 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 24.98 24.98 24.98
Others 0 0 0 0 0 0 0 0 0 0
Total 100 100 100 100 100 100 100 100 100 100

Best Eastern Hotels News

Best Eastern Hotels Pros & Cons

Pros

  • Debtor days have improved from 37.56 to 13.99days.

Cons

  • Company has a low return on equity of 9% over the last 3 years.
  • Stock is trading at 8.6 times its book value.
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