Best Eastern Hotels Ltd: Intrinsic Value & Share Price Analysis

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

Best Eastern Hotels Ltd is trading at 12.30 as of 26 April 2026, with a FY2026-2027 high of 18.5 and low of 8.60. The stock is currently in the middle of its 52-week range. Market cap stands at 20.7 Cr..

Q: Is Best Eastern Hotels Ltd financially healthy?

Key indicators: ROCE of 4.82 % is on the lower side. Dividend yield is 0.00 %.

Q: 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.

Fair Value

₹0.07Overvalued by 99.43%vs CMP ₹12.30

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

Defaults: P/E=15

₹1.66Overvalued by 86.50%vs CMP ₹12.30

MoS: -641% (Negative)Confidence: 60/100 (Moderate)Models: All 6: Overvalued

Model	Category	Value	Weight	Signal
PE-ROE	Earnings	₹0.07	30%	Over (-99.4%)
Graham Number	Earnings	₹0.56	22%	Over (-95.4%)
Net Asset Value	Assets	₹1.37	12%	Over (-88.9%)
EV/EBITDA	Enterprise	₹5.62	15%	Over (-54.3%)
Earnings Yield	Earnings	₹0.10	12%	Over (-99.2%)
Revenue Multiple	Revenue	₹5.57	9%	Over (-54.7%)
Consensus (6 models)		₹1.66	100%	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

Analyst Summary

Best Eastern Hotels Ltd operates in the Hotels, Resorts & Restaurants segment, NSE: BESTEAST | BSE: 508664, current market price is ₹12.30, market cap is 20.7 Cr.. At a glance, ROE is 0.43 %, ROCE is 4.82 %, book value is 1.37, dividend yield is 0.00 %. The latest intrinsic value estimate is ₹1.66, around 86.5% below the current price, so expectations may already be running ahead of this modelled fair value. On operating trend, latest reported sales are about ₹6 Cr versus the prior period change of 1.8%, while latest net profit is about ₹0 Cr with a prior-period change of -92.9%. The 52-week range shown on this page is 18.5/8.60, which helps frame where the current quote sits within its recent trading band. Business context: About the Company - Qualitative AnalysisBest 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)…

This summary is generated from the stock page data available for Best Eastern Hotels Ltd: Intrinsic Value & Share Price Analysis and is refreshed automatically when the underlying metrics change.

Investment Snapshot

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 12.9% Below peersROE 0.4% vs industry 10.9% 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.

Share Price and Basic Stock Data

Last Updated: April 26, 2026, 1:04 am

Market Cap	20.7 Cr.
Current Price	12.3
Intrinsic Value	₹1.66
High / Low	18.5/8.60
Stock P/E
Book Value	1.37
Dividend Yield	0.00 %
ROCE	4.82 %
ROE	0.43 %
Face Value	1.00
PEG Ratio	0.00

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

Stock P/E Current Price Intrinsic Value

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	23.2 Cr.	25.5	33.9/18.0	54.0	11.2	0.00 %	6.09 %	3.55 %	10.0
HS India Ltd	18.2 Cr.	11.2	15.3/8.35	14.0	19.8	0.00 %	7.04 %	4.51 %	10.0
Gujarat Hotels Ltd	74.1 Cr.	196	355/166	13.1	140	1.53 %	14.1 %	11.2 %	10.0
Graviss Hospitality Ltd	195 Cr.	27.6	51.9/25.2		26.8	0.00 %	1.18 %	4.70 %	2.00
Goel Food Products Ltd	35.4 Cr.	18.8	20.4/8.54	7.09	14.6	0.00 %	17.5 %	20.5 %	10.0
Industry Average	8,037.12 Cr	478.03		310.16	103.30	0.28%	12.88%	10.93%	6.81

All Competitor Stocks of Best Eastern Hotels Ltd

Quarterly Result

Metric	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025
Sales	1.73	1.17	1.91	1.18	1.66	1.39	1.86	1.43	1.62	1.33	1.80	1.26	1.44
Expenses	1.38	0.93	1.50	1.02	1.37	1.23	1.44	1.18	1.74	1.33	1.49	1.25	1.37
Operating Profit	0.35	0.24	0.41	0.16	0.29	0.16	0.42	0.25	-0.12	0.00	0.31	0.01	0.07
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	0.00	0.01	0.00	0.04	0.04	0.01	0.02	0.02	0.02	0.07	0.02	0.03	0.03
Interest	0.02	0.02	0.02	0.03	0.04	0.15	0.03	0.02	0.02	0.14	0.03	0.04	0.05
Depreciation	0.17	0.13	0.15	0.15	0.15	0.20	0.16	0.16	0.16	-0.01	0.11	0.14	0.12
Profit before tax	0.16	0.10	0.24	0.02	0.14	-0.18	0.25	0.09	-0.28	-0.06	0.19	-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	0.12	0.24	0.20	0.02	0.13	-0.22	0.19	0.06	-0.20	-0.03	0.10	-0.10	-0.05
EPS in Rs	0.07	0.14	0.12	0.01	0.08	-0.13	0.11	0.04	-0.12	-0.02	0.06	-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

Metric	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	TTM
Sales	4.64	4.85	5.09	4.77	4.79	5.18	4.30	2.34	4.15	6.04	6.14	6.25	5.83
Expenses	3.50	3.52	3.74	3.69	3.69	3.95	3.85	2.14	3.68	4.76	5.08	5.68	5.44
Operating Profit	1.14	1.33	1.35	1.08	1.10	1.23	0.45	0.20	0.47	1.28	1.06	0.57	0.39
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	0.16	0.03	0.06	0.16	0.05	0.02	0.00	0.00	0.01	0.01	0.08	0.13	0.15
Interest	0.19	0.23	0.32	0.31	0.26	0.17	0.15	0.17	0.14	0.20	0.26	0.22	0.26
Depreciation	0.49	0.62	0.72	0.71	0.69	0.69	0.70	0.65	0.64	0.61	0.66	0.48	0.36
Profit before tax	0.62	0.51	0.37	0.22	0.20	0.39	-0.40	-0.62	-0.30	0.48	0.22	0.00	-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	0.39	0.38	0.26	0.15	0.25	0.28	-0.35	-0.57	-0.21	0.46	0.14	0.01	-0.08
EPS in Rs	0.23	0.23	0.15	0.09	0.15	0.17	-0.21	-0.34	-0.12	0.27	0.08	0.01	-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

Year	2014-2015	2015-2016	2016-2017	2017-2018	2018-2019	2019-2020	2020-2021	2021-2022	2022-2023	2023-2024	2024-2025
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

Month	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Sep 2025
Equity Capital	1.69	1.69	1.69	1.69	1.69	1.69	1.69	1.69	1.69	1.69	1.69	1.69	1.69
Reserves	1.40	1.28	1.53	1.68	1.94	1.87	1.52	0.95	0.73	0.50	0.63	0.62	0.62
Borrowings	3.10	4.13	4.31	3.75	3.35	2.64	2.49	2.53	2.12	2.29	2.40	2.09	3.15
Other Liabilities	1.94	2.09	1.69	1.57	1.26	1.23	1.04	0.91	1.00	1.38	1.06	0.96	1.21
Total Liabilities	8.13	9.19	9.22	8.69	8.24	7.43	6.74	6.08	5.54	5.86	5.78	5.36	6.67
Fixed Assets	6.91	7.96	8.43	7.78	7.35	6.86	6.30	5.69	5.15	4.95	5.18	4.86	4.93
CWIP	0.49	0.31	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.24	0.00	0.00	0.00
Investments	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other Assets	0.73	0.92	0.79	0.91	0.89	0.57	0.44	0.39	0.39	0.67	0.60	0.50	1.74
Total Assets	8.13	9.19	9.22	8.69	8.24	7.43	6.74	6.08	5.54	5.86	5.78	5.36	6.67

Reserves and Borrowings Chart

Cash Flow

Month	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Cash from Operating Activity +	1.34	1.25	2.05	0.13	1.00	1.13	0.60	0.25	0.62	0.87	0.38	0.67
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 +	-0.59	0.50	-1.23	-0.07	-0.66	-1.06	-0.47	-0.20	-0.54	0.10	-0.01	-0.52
Net Cash Flow	-0.04	0.12	-0.06	0.02	0.08	-0.13	-0.02	0.01	-0.01	-0.03	-0.03	0.00
Free Cash Flow	0.55	-0.39	1.17	0.09	0.74	0.93	0.46	0.21	0.52	-0.15	-0.02	0.52
CFO/OP	134%	112%	161%	19%	100%	98%	144%	125%	130%	81%	50%	139%

Free Cash Flow

Month	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 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

Month	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Debtor Days	6.29	6.02	2.87	9.95	12.95	1.41	0.85	1.56	1.76	0.00	4.16	0.00
Inventory Days	51.53	70.00	53.68	67.38	75.52	83.25	89.53	68.44	48.21
Days Payable	55.82	115.00	123.46	89.85	88.10	32.02	103.30	68.44	55.09
Cash Conversion Cycle	2.00	-38.98	-66.91	-12.51	0.37	52.64	-12.92	1.56	-5.13	0.00	4.16	0.00
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

Month	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 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	910	918	2,183	3,166	3,469	3,447	3,436	3,504	3,557	3,597	3,626	3,642

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

Month	Mar 25	Mar 24	Mar 23	Mar 22	Mar 21
FaceValue	1.00	1.00	1.00	1.00	1.00
Basic EPS (Rs.)	0.01	0.08	0.35	-0.13	-0.34
Diluted EPS (Rs.)	0.01	0.08	0.35	-0.13	-0.34
Cash EPS (Rs.)	0.28	0.47	0.71	0.25	0.04
Book Value[Excl.RevalReserv]/Share (Rs.)	1.37	1.37	1.51	1.44	1.56
Book Value[Incl.RevalReserv]/Share (Rs.)	1.37	1.37	1.51	1.44	1.56
Revenue From Operations / Share (Rs.)	3.71	3.69	3.59	2.46	1.39
PBDIT / Share (Rs.)	0.40	0.66	0.75	0.28	0.12
PBIT / Share (Rs.)	0.12	0.27	0.39	-0.09	-0.26
PBT / Share (Rs.)	0.00	0.13	0.35	-0.17	-0.37
Net Profit / Share (Rs.)	0.01	0.08	0.34	-0.12	-0.33
PBDIT Margin (%)	10.96	17.98	21.13	11.54	8.66
PBIT Margin (%)	3.35	7.42	10.95	-3.85	-19.27
PBT Margin (%)	0.05	3.56	9.85	-7.11	-26.66
Net Profit Margin (%)	0.16	2.26	9.67	-5.11	-24.46
Return on Networth / Equity (%)	0.44	6.06	22.92	-8.76	-21.77
Return on Capital Employeed (%)	5.53	11.54	15.33	-3.67	-10.09
Return On Assets (%)	0.19	2.42	9.32	-3.81	-9.42
Long Term Debt / Equity (X)	0.00	0.07	0.09	0.15	0.07
Total Debt / Equity (X)	0.38	0.51	0.42	0.38	0.48
Asset Turnover Ratio (%)	1.12	1.03	1.02	0.71	0.36
Current Ratio (X)	0.19	0.21	0.28	0.25	0.18
Quick Ratio (X)	0.09	0.12	0.18	0.19	0.14
Inventory Turnover Ratio (X)	40.10	0.00	0.00	0.00	0.00
Interest Coverage Ratio (X)	3.32	4.66	19.23	3.53	1.17
Interest Coverage Ratio (Post Tax) (X)	1.05	1.59	9.81	-0.56	-2.31
Enterprise Value (Cr.)	23.04	28.90	66.67	45.81	33.50
EV / Net Operating Revenue (X)	3.69	4.65	11.03	11.05	14.31
EV / EBITDA (X)	33.65	25.86	52.21	95.70	165.13
MarketCap / Net Operating Revenue (X)	3.36	4.27	10.67	10.57	13.31
Price / BV (X)	9.10	11.47	25.27	18.12	11.85
Price / Net Operating Revenue (X)	3.36	4.27	10.67	10.57	13.32
EarningsYield	0.00	0.01	0.01	0.00	-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.

INDUSTRY	ADDRESS	CONTACT
Hotels, Resorts & Restaurants	401, Chartered House, 293/299, Dr.C.H.Street, Mumbai Maharashtra 400002	Contact not found

Management
Name	Position Held
Mr. Vinaychand Kothari	Chairman & Managing Director
Mr. Dilip V Kothari	Joint Managing Director
Mrs. Neelam D Kothari	Non Executive Director
Mr. Manohar R Tambat	Independent Director
Dr. Rahul R Baxi	Independent Director
Mrs. Jenny Vijaykar	Independent Director

FAQ

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

As of 26 April 2026, Best Eastern Hotels Ltd's intrinsic value is ₹1.66, which is 86.50% lower than the current market price of ₹12.30, 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 ₹12.30 as of 26 April 2026, with a FY2026-2027 high of ₹18.5 and low of ₹8.60. The stock is currently in the middle of its 52-week range. Market cap stands at ₹20.7 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 310.16. 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 12.88%; ROE of 0.43 % is below ideal levels (industry average: 10.93%). 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 ₹12.30. The company is currently not paying meaningful dividends.