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Last Updated: April 2, 2026, 4:13 am
Author: Getaka|Social: XLinkedIn
Stock Ticker - BSE: 508664 | NSE: BESTEAST

Best Eastern Hotels Ltd: Intrinsic Value & Share Price Analysis

Fair Value

₹0.07Overvalued by 99.31%vs CMP ₹10.20

P/E (15.0) × ROE (0.4%) × BV (₹1.37) × DY (2.00%)

Defaults: P/E=15

₹1.66Overvalued by 83.73%vs CMP ₹10.20
MoS: -514.5% (Negative)Confidence: 60/100 (Moderate)Models: All 6: Overvalued
ModelCategoryValueWeightSignal
PE-ROEEarnings₹0.0730%Over (-99.3%)
Graham NumberEarnings₹0.5622%Over (-94.5%)
Net Asset ValueAssets₹1.3712%Over (-86.6%)
EV/EBITDAEnterprise₹5.6015%Over (-45.1%)
Earnings YieldEarnings₹0.1012%Over (-99%)
Revenue MultipleRevenue₹5.569%Over (-45.5%)
Consensus (6 models)₹1.66100%Overvalued
Key Drivers: ROE 0.4% is below cost of equity. | Wide model spread (₹0–₹6) — high uncertainty.

PE-ROE · Graham · EPV · DCF · NAV · EV/EBITDA · DDM · Earnings Yield · ROCE Capital · Revenue Multiple | CoE: 12% · Terminal: 4% · EPS CAGR: 1.4% · Defaults: P/E=15

*Investments are subject to market risks

Investment Snapshot

38
Best Eastern Hotels Ltd scores 38/100 (Weak)
Based on 5 dimensions: health, institutional flow, earnings quality, momentum, and peer comparison
Stock Health33/100 · Weak
ROCE 4.8% WeakROE 0.4% WeakD/E 0.48 ModerateInterest Coverage 0.0x RiskyProfitable 3/5 years Mixed
Smart Money50/100 · Moderate
Promoter holding at 75.0% Stable
Earnings Quality40/100 · Moderate
OPM contracting (16% → 13%) Declining
Quarterly Momentum45/100 · Moderate
Revenue (4Q): -7% YoY DecliningOPM: 4.9% (up 12.3% YoY) Margin expansion
Industry Rank30/100 · Weak
ROCE 4.8% vs industry 12.6% Below peersROE 0.4% vs industry 10.4% Below peers3Y sales CAGR: 15% Moderate

Weights: Health 30% · Earnings Quality 25% · Momentum 20% · Industry Rank 15% · Smart Money 10%. Scores are computed from reported financials and recalculated daily. Not investment advice.

Best Eastern Hotels Ltd Investor Signals

Computed from valuation, cash flow, balance sheet, ownership and quarterly trend data already available in this stock page.

Value Trap Score
50/100
Moderate
Derived from: Cheapness + weak quality + weak cash support
Current data: P/E 0.0 vs Ind 305.4 | ROCE 4.8% | ROE 0.4% | CFO/NP N/A
Balance Sheet Stress
60/100
Manageable
Derived from: Leverage + debt servicing + liquidity + debt trend
Current data: D/E 0.48x | IntCov 0.0x | Current 0.18x | Borrow/Reserve 5.08x
Cash Flow Reliability
29/100
Weak
Derived from: Cash backing of earnings + working capital pressure
Current data: CFO ₹0 Cr | NP ₹0 Cr | CFO/NP N/A
Ownership Accumulation
0
Neutral
Derived from: FII + DII + promoter direction, adjusted by crowding
Current data: FII N/A | DII 0.00 pp | Prom 0.00 pp
Business Momentum
+31
Stable
Derived from: Latest quarter sales + profit + OPM change
Current data: Q Sales +14.3% | Q NP +50.0% | Q OPM +4.1 pp
Derived FieldValueHow it is derived
Valuation Gap %-83.7%((Fair Value - CMP) / CMP) × 100
Borrowings / Reserves5.08xLatest borrowings divided by latest reserves
CFO / Net ProfitN/ALatest operating cash flow divided by latest net profit
FII ChangeN/ALatest FII% minus previous FII%
DII Change0.00 ppLatest DII% minus previous DII%
Promoter Change0.00 ppLatest promoter% minus previous promoter%
Shareholder Count Change+16Latest shareholder count minus previous count
Quarterly Sales Change+14.3%Latest quarter sales vs previous quarter sales
Quarterly Profit Change+50.0%Latest quarter net profit vs previous quarter net profit
Quarterly OPM Change+4.1 ppLatest quarter OPM minus previous quarter OPM

Share Price and Basic Stock Data

Last Updated: April 2, 2026, 4:13 am

Market Cap 17.2 Cr.
Current Price 10.2
Intrinsic Value₹0.07
High / Low 18.5/8.60
Stock P/E
Book Value 1.37
Dividend Yield0.00 %
ROCE4.82 %
ROE0.43 %
Face Value 1.00
PEG Ratio0.00

Stock P/E, Current Price, and Intrinsic Value Over Time

View Share Price Target for Best Eastern Hotels Ltd

Competitors

Stock Name ⇩Market Cap ⇩Current Price ⇩High / Low ⇩Stock P/E ⇩Book Value ⇩Dividend Yield ⇩ROCE ⇩ROE ⇩Face Value ⇩
Howard Hotels Ltd 22.4 Cr. 24.6 33.9/18.052.0 11.20.00 %6.09 %3.55 % 10.0
HS India Ltd 14.6 Cr. 9.00 15.3/8.3511.2 19.80.00 %7.04 %4.51 % 10.0
Gujarat Hotels Ltd 67.8 Cr. 179 355/16611.8 1321.68 %15.0 %11.4 % 10.0
Graviss Hospitality Ltd 198 Cr. 28.0 51.9/25.2 26.80.00 %1.18 %4.70 % 2.00
Goel Food Products Ltd 19.4 Cr. 10.3 20.4/8.543.88 14.60.00 %17.5 %20.5 % 10.0
Industry Average7,257.68 Cr440.10305.42103.090.32%12.62%10.35%6.81

All Competitor Stocks of Best Eastern Hotels Ltd

Quarterly Result

MetricDec 2022Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025
Sales 1.731.171.911.181.661.391.861.431.621.331.801.261.44
Expenses 1.380.931.501.021.371.231.441.181.741.331.491.251.37
Operating Profit 0.350.240.410.160.290.160.420.25-0.120.000.310.010.07
OPM % 20.23%20.51%21.47%13.56%17.47%11.51%22.58%17.48%-7.41%0.00%17.22%0.79%4.86%
Other Income 0.000.010.000.040.040.010.020.020.020.070.020.030.03
Interest 0.020.020.020.030.040.150.030.020.020.140.030.040.05
Depreciation 0.170.130.150.150.150.200.160.160.16-0.010.110.140.12
Profit before tax 0.160.100.240.020.14-0.180.250.09-0.28-0.060.19-0.14-0.07
Tax % 25.00%-140.00%16.67%-50.00%7.14%22.22%28.00%22.22%-25.00%-33.33%42.11%-28.57%-28.57%
Net Profit 0.120.240.200.020.13-0.220.190.06-0.20-0.030.10-0.10-0.05
EPS in Rs 0.070.140.120.010.08-0.130.110.04-0.12-0.020.06-0.06-0.03

Last Updated: March 3, 2026, 11:50 am

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: February 27, 2026, 1:15 am

MetricMar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025TTM
Sales 4.644.855.094.774.795.184.302.344.156.046.146.255.83
Expenses 3.503.523.743.693.693.953.852.143.684.765.085.685.44
Operating Profit 1.141.331.351.081.101.230.450.200.471.281.060.570.39
OPM % 24.57%27.42%26.52%22.64%22.96%23.75%10.47%8.55%11.33%21.19%17.26%9.12%6.69%
Other Income 0.160.030.060.160.050.020.000.000.010.010.080.130.15
Interest 0.190.230.320.310.260.170.150.170.140.200.260.220.26
Depreciation 0.490.620.720.710.690.690.700.650.640.610.660.480.36
Profit before tax 0.620.510.370.220.200.39-0.40-0.62-0.300.480.220.00-0.08
Tax % 35.48%25.49%29.73%36.36%-30.00%28.21%-12.50%-8.06%-30.00%2.08%36.36%
Net Profit 0.390.380.260.150.250.28-0.35-0.57-0.210.460.140.01-0.08
EPS in Rs 0.230.230.150.090.150.17-0.21-0.34-0.120.270.080.01-0.05
Dividend Payout % 43.33%44.47%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year2014-20152015-20162016-20172017-20182018-20192019-20202020-20212021-20222022-20232023-20242024-2025
YoY Net Profit Growth (%)-2.56%-31.58%-42.31%66.67%12.00%-225.00%-62.86%63.16%319.05%-69.57%-92.86%
Change in YoY Net Profit Growth (%)0.00%-29.01%-10.73%108.97%-54.67%-237.00%162.14%126.02%255.89%-388.61%-23.29%

Best Eastern Hotels Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 11 years from 2014-2015 to 2024-2025.

Growth

Compounded Sales Growth
10 Years:3%
5 Years:8%
3 Years:15%
TTM:1%
Compounded Profit Growth
10 Years:-30%
5 Years:15%
3 Years:27%
TTM:-158%
Stock Price CAGR
10 Years:-9%
5 Years:8%
3 Years:-17%
1 Year:-16%
Return on Equity
10 Years:1%
5 Years:-1%
3 Years:9%
Last Year:0%

Last Updated: September 5, 2025, 2:41 pm

Balance Sheet

Last Updated: December 4, 2025, 2:31 am

MonthMar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Sep 2025
Equity Capital 1.691.691.691.691.691.691.691.691.691.691.691.691.69
Reserves 1.401.281.531.681.941.871.520.950.730.500.630.620.62
Borrowings 3.104.134.313.753.352.642.492.532.122.292.402.093.15
Other Liabilities 1.942.091.691.571.261.231.040.911.001.381.060.961.21
Total Liabilities 8.139.199.228.698.247.436.746.085.545.865.785.366.67
Fixed Assets 6.917.968.437.787.356.866.305.695.154.955.184.864.93
CWIP 0.490.310.000.000.000.000.000.000.000.240.000.000.00
Investments 0.000.000.000.000.000.000.000.000.000.000.000.000.00
Other Assets 0.730.920.790.910.890.570.440.390.390.670.600.501.74
Total Assets 8.139.199.228.698.247.436.746.085.545.865.785.366.67

Reserves and Borrowings Chart

Cash Flow

MonthMar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025
Cash from Operating Activity + 1.341.252.050.131.001.130.600.250.620.870.380.67
Cash from Investing Activity + -0.79-1.63-0.87-0.04-0.26-0.19-0.14-0.04-0.09-1.00-0.40-0.15
Cash from Financing Activity + -0.590.50-1.23-0.07-0.66-1.06-0.47-0.20-0.540.10-0.01-0.52
Net Cash Flow -0.040.12-0.060.020.08-0.13-0.020.01-0.01-0.03-0.030.00
Free Cash Flow 0.55-0.391.170.090.740.930.460.210.52-0.15-0.020.52
CFO/OP 134%112%161%19%100%98%144%125%130%81%50%139%

Free Cash Flow

MonthMar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025
Free Cash Flow-1.96-2.80-2.96-2.67-2.25-1.41-2.04-2.33-1.65-1.01-1.34-1.52

Free Cash Flow = Income Generated from Operational Activities - Borrowings - Capital Work in Progress (CWIP)

Consistent positive free cash flow is crucial for businesses as it indicates their ability to generate cash from their core operations. It provides financial flexibility, allowing companies to invest in growth opportunities, pay dividends to shareholders, reduce debt, and weather economic downturns more effectively.

Free Cash Flow Chart

Financial Efficiency Indicators

MonthMar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025
Debtor Days 6.296.022.879.9512.951.410.851.561.760.004.160.00
Inventory Days 51.5370.0053.6867.3875.5283.2589.5368.4448.21
Days Payable 55.82115.00123.4689.8588.1032.02103.3068.4455.09
Cash Conversion Cycle 2.00-38.98-66.91-12.510.3752.64-12.921.56-5.130.004.160.00
Working Capital Days -88.10-89.56-113.30-210.43-173.74-210.69-138.36-226.18-90.59-92.46-86.20-77.67
ROCE %13.10%11.14%9.30%6.96%6.52%8.50%-4.20%-8.28%-3.30%15.08%10.43%4.82%

Financial Efficiency Indicators Chart

Share Holding Pattern

MonthMar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025
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 24.99%24.99%24.97%24.98%24.98%24.98%24.97%24.98%24.98%24.98%24.98%24.98%
No. of Shareholders 9109182,1833,1663,4693,4473,4363,5043,5573,5973,6263,642

Shareholding Pattern Chart

No. of Shareholders

Best Eastern Hotels Ltd: Intrinsic Value & Share Price Analysis - Shareholder trend analysis

This stock is not held by any mutual fund.

ROCE Trend

EPS Trend

Key Financial Ratios

MonthMar 25Mar 24Mar 23Mar 22Mar 21
FaceValue 1.001.001.001.001.00
Basic EPS (Rs.) 0.010.080.35-0.13-0.34
Diluted EPS (Rs.) 0.010.080.35-0.13-0.34
Cash EPS (Rs.) 0.280.470.710.250.04
Book Value[Excl.RevalReserv]/Share (Rs.) 1.371.371.511.441.56
Book Value[Incl.RevalReserv]/Share (Rs.) 1.371.371.511.441.56
Revenue From Operations / Share (Rs.) 3.713.693.592.461.39
PBDIT / Share (Rs.) 0.400.660.750.280.12
PBIT / Share (Rs.) 0.120.270.39-0.09-0.26
PBT / Share (Rs.) 0.000.130.35-0.17-0.37
Net Profit / Share (Rs.) 0.010.080.34-0.12-0.33
PBDIT Margin (%) 10.9617.9821.1311.548.66
PBIT Margin (%) 3.357.4210.95-3.85-19.27
PBT Margin (%) 0.053.569.85-7.11-26.66
Net Profit Margin (%) 0.162.269.67-5.11-24.46
Return on Networth / Equity (%) 0.446.0622.92-8.76-21.77
Return on Capital Employeed (%) 5.5311.5415.33-3.67-10.09
Return On Assets (%) 0.192.429.32-3.81-9.42
Long Term Debt / Equity (X) 0.000.070.090.150.07
Total Debt / Equity (X) 0.380.510.420.380.48
Asset Turnover Ratio (%) 1.121.031.020.710.36
Current Ratio (X) 0.190.210.280.250.18
Quick Ratio (X) 0.090.120.180.190.14
Inventory Turnover Ratio (X) 40.100.000.000.000.00
Interest Coverage Ratio (X) 3.324.6619.233.531.17
Interest Coverage Ratio (Post Tax) (X) 1.051.599.81-0.56-2.31
Enterprise Value (Cr.) 23.0428.9066.6745.8133.50
EV / Net Operating Revenue (X) 3.694.6511.0311.0514.31
EV / EBITDA (X) 33.6525.8652.2195.70165.13
MarketCap / Net Operating Revenue (X) 3.364.2710.6710.5713.31
Price / BV (X) 9.1011.4725.2718.1211.85
Price / Net Operating Revenue (X) 3.364.2710.6710.5713.32
EarningsYield 0.000.010.010.00-0.01

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

About the Company - Qualitative Analysis

Best Eastern Hotels Ltd. is a Public Limited Listed company incorporated on 23/05/1943 and has its registered office in the State of Maharashtra, India. Company's Corporate Identification Number(CIN) is L99999MH1943PLC040199 and registration number is 040199. Currently Company is involved in the business activities of Short term accommodation activities. Company's Total Operating Revenue is Rs. 6.25 Cr. and Equity Capital is Rs. 1.69 Cr. for the Year ended 31/03/2025.
INDUSTRYADDRESSCONTACT
Hotels, Resorts & Restaurants401, Chartered House, 293/299, Dr.C.H.Street, Mumbai Maharashtra 400002Contact not found
Management
NamePosition Held
Mr. Vinaychand KothariChairman & Managing Director
Mr. Dilip V KothariJoint Managing Director
Mrs. Neelam D KothariNon Executive Director
Mr. Manohar R TambatIndependent Director
Dr. Rahul R BaxiIndependent Director
Mrs. Jenny VijaykarIndependent Director

FAQ

What is the intrinsic value of Best Eastern Hotels Ltd and is it undervalued?

As of 05 April 2026, Best Eastern Hotels Ltd's intrinsic value is ₹1.66, which is 83.73% lower than the current market price of ₹10.20, suggesting the stock is overvalued. This is calculated using the PE ratio method factoring in ROE (0.43 %), book value (₹1.37), dividend yield (0.00 %), and 5-year EPS CAGR.

What is the current share price and 52-week range of Best Eastern Hotels Ltd?

Best Eastern Hotels Ltd is trading at ₹10.20 as of 05 April 2026, with a FY2026-2027 high of ₹18.5 and low of ₹8.60. The stock is currently near its 52-week low. Market cap stands at ₹17.2 Cr..

How does Best Eastern Hotels Ltd's P/E ratio compare to its industry?

Best Eastern Hotels Ltd has a P/E ratio of , which is below the industry average of 305.42. This is broadly in line with or below the industry average.

Is Best Eastern Hotels Ltd financially healthy?

Key indicators for Best Eastern Hotels Ltd: ROCE of 4.82 % is on the lower side compared to the industry average of 12.62%; ROE of 0.43 % is below ideal levels (industry average: 10.35%). Dividend yield is 0.00 %.

Is Best Eastern Hotels Ltd profitable and how is the profit trend?

Best Eastern Hotels Ltd reported a net profit of ₹0 Cr in Mar 2025 on revenue of ₹6 Cr. Compared to ₹0 Cr in Mar 2022, the net profit shows an improving trend.

Does Best Eastern Hotels Ltd pay dividends?

Best Eastern Hotels Ltd has a dividend yield of 0.00 % at the current price of ₹10.20. The company is currently not paying meaningful dividends.

Disclaimer: This article is for informational purposes only and should not be construed as financial advice. The author is not a SEBI registered financial advisor and does not have any vested interest in Best Eastern Hotels Ltd. Investors are advised to conduct their own due diligence and consult with a financial professional before making any investment decisions. The information provided in this article is based on publicly available data and the author's analysis, but it may not be comprehensive or up-to-date. The author and getaka.co.in are not responsible for any errors or omissions in the content. This article is not intended to promote any particular investment strategy or recommendation, and readers should consult with their own financial advisors before making any investment decisions. Data Source: NSE
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