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Best Eastern Hotels Q2 FY27 results: net profit ₹0.31 crore vs ₹0.10 crore loss, revenue up 41.3%
Best Eastern Hotels Ltd reported standalone revenue of ₹1.78 crore in Q2 FY27, up 41.3% from ₹1.26 crore in Q2 FY26. Net profit turned to ₹0.31 crore from a net loss of ₹0.10 crore, while EBITDA rose to ₹0.38 crore and the margin reached 21.5%.
Key points
- Q2 FY27 standalone revenue was ₹1.78 crore, up 41.3% from ₹1.26 crore in Q2 FY26.
- EBITDA was ₹0.38 crore, up from ₹0.02 crore, while the margin increased 20.2 percentage points to 21.5%.
- Net profit was ₹0.31 crore in Q2 FY27, compared with a net loss of ₹0.10 crore in Q2 FY26.
- Basic EPS was ₹0.19 in Q2 FY27, compared with a loss of ₹0.06 per share in Q2 FY26.
- H1 FY27 revenue was ₹3.73 crore and profit after tax was ₹0.61 crore, compared with ₹3.06 crore and a net loss of ₹0.10 crore in H1 FY26.
How did Best Eastern Hotels perform in Q2 FY27?
Best Eastern Hotels reported standalone revenue of ₹1.78 crore for Q2 FY27, up 41.3% from ₹1.26 crore in Q2 FY26. Total income was ₹1.80 crore, up 39.5% from ₹1.29 crore, while EBITDA increased to ₹0.38 crore from ₹0.02 crore. The EBITDA margin expanded 20.2 percentage points to 21.5%.
Profit before tax turned to ₹0.24 crore from a loss of ₹0.13 crore in Q2 FY26, and net profit was ₹0.31 crore compared with a net loss of ₹0.10 crore. Basic EPS was ₹0.19, compared with a loss of ₹0.06 in the year-ago quarter. Against Q1 FY27, revenue was lower by ₹0.17 crore, or 8.7%, but net profit was higher by ₹0.01 crore, or 3.3%, at ₹0.31 crore.
| ₹ crore | Q2 FY27 | Q1 FY27 | Q2 FY26 | YoY | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 1.78 | 1.95 | 1.26 | +41.3% | −8.7% |
| Other income | 0.01 | 0.05 | 0.03 | −66.7% | −80.0% |
| Total expenses | 1.55 | 1.69 | 1.42 | +9.2% | −8.3% |
| EBITDA | 0.38 | 0.42 | 0.02 | +1800.0% | −9.5% |
| EBITDA margin | 21.5% | 21.4% | 1.3% | +20.2 pp | +0.1 pp |
| Profit before tax | 0.24 | 0.31 | −0.13 | turned to profit | −22.6% |
| Tax | −0.07 | 0.01 | −0.03 | ||
| Net profit | 0.31 | 0.30 | −0.10 | turned to profit | +3.3% |
| EPS (₹) | 0.19 | 0.18 | −0.06 | turned to profit | +5.6% |
EBITDA here is revenue from operations less operating costs (total expenses excluding finance costs and depreciation): before other income and exceptional items. Growth is shown only when both figures are positive. Source: Company's results filing (XBRL).
What changed in Best Eastern Hotels' costs and profit?
Total expenses were ₹1.55 crore in Q2 FY27, up ₹0.13 crore, or 9.2%, from ₹1.42 crore in Q2 FY26. Cost of materials rose by ₹0.04 crore to ₹0.20 crore and employee cost increased by ₹0.07 crore to ₹0.61 crore, while other expenses were up ₹0.05 crore at ₹0.59 crore. Finance costs fell by ₹0.01 crore to ₹0.03 crore and depreciation fell by ₹0.02 crore to ₹0.12 crore. Other income fell by ₹0.02 crore to ₹0.01 crore, and there was no exceptional item.
The company recorded tax of ₹0.07 crore in Q2 FY27, against ₹0.03 crore in Q2 FY26. Despite the increase in operating costs, the movement in revenue and EBITDA resulted in profit before tax turning to ₹0.24 crore from a loss of ₹0.13 crore, followed by net profit of ₹0.31 crore.
| ₹ crore | Q2 FY27 | Q2 FY26 | Change | Change % |
|---|---|---|---|---|
| Cost of materials | 0.20 | 0.16 | +0.04 | +25.0% |
| Employee cost | 0.61 | 0.54 | +0.07 | +13.0% |
| Finance costs | 0.03 | 0.04 | −0.01 | −25.0% |
| Depreciation | 0.12 | 0.14 | −0.02 | −14.3% |
| Other expenses | 0.59 | 0.54 | +0.05 | +9.3% |
| Total expenses | 1.55 | 1.42 | +0.13 | +9.2% |
| Other income | 0.01 | 0.03 | −0.02 | −66.7% |
| Tax | −0.07 | −0.03 | −0.04 |
Source: Company's results filing (XBRL).
How did the first half of FY27 go?
For the first half of FY27, Best Eastern Hotels reported standalone revenue of ₹3.73 crore, up 21.9% from ₹3.06 crore in H1 FY26. Total income was ₹3.79 crore, compared with ₹3.12 crore, while profit before tax rose to ₹0.55 crore from ₹0.05 crore. Profit after tax was ₹0.61 crore, compared with a net loss of ₹0.10 crore in H1 FY26, and basic EPS was ₹0.37 versus a loss of ₹0.00.
| ₹ crore | H1 FY27 | H1 FY26 | Change |
|---|---|---|---|
| Revenue from operations | 3.73 | 3.06 | +21.9% |
| Profit before tax | 0.55 | 0.05 | +1000.0% |
| Net profit | 0.61 | 0 | |
| EPS (₹) | 0.37 | 0.00 |
Source: Company's results filing (XBRL).
What do the balance sheet and cash flow show?
At 30 September 2026, total assets were ₹6.10 crore, compared with ₹5.61 crore at 31 March 2026. Total equity was ₹2.35 crore against ₹1.74 crore, while borrowings were ₹2.60 crore compared with ₹2.90 crore. Cash and cash equivalents were ₹0.22 crore, compared with ₹0.06 crore at the previous balance-sheet date.
In H1 FY27, net cash flow from operating activities was ₹0.50 crore, compared with a net cash outflow of ₹0.56 crore in H1 FY26. Investing activities generated ₹0.03 crore, compared with a net cash outflow of ₹0.31 crore, while financing activities used ₹0.38 crore, compared with ₹0.99 crore generated in the year-earlier period. Capital expenditure was ₹0.01 crore in H1 FY27 against ₹0.33 crore in H1 FY26.
| ₹ crore | As of 30 September 2026 | As of 31 March 2026 |
|---|---|---|
| Total assets | 6.10 | 5.61 |
| Total equity | 2.35 | 1.74 |
| Borrowings | 2.60 | 2.90 |
| Cash and equivalents | 0.22 | 0.06 |
| Inventories | 0.15 | 0.13 |
| Trade receivables | 0 | 0 |
Source: Company's results filing (XBRL).
| ₹ crore | H1 FY27 | H1 FY26 |
|---|---|---|
| Cash from operations | 0.50 | −0.56 |
| Cash from investing | 0.03 | −0.31 |
| Cash from financing | −0.38 | 0.99 |
| Capital expenditure | 0.01 | 0.33 |
Source: Company's results filing (XBRL).
How has Best Eastern Hotels done over the last 8 quarters?
Revenue rose year on year in each of the last two quarters. Over the reported quarters, revenue peaked at ₹1.95 crore in Q1 FY27 and bottomed at ₹1.07 crore in Q4 FY26; it was ₹1.78 crore in Q2 FY27. Profit after tax peaked at ₹0.31 crore in Q2 FY27, while the EBITDA margin reached 21.5%, compared with a low of -31.0% in Q4 FY26.
The latest quarter showed revenue and profit after tax above the year-ago quarter, although revenue was lower than Q1 FY27. EBITDA margin was broadly stable sequentially at 21.5%, against 21.4% in Q1 FY27.
How did Best Eastern Hotels shares react?
Earlier results-day moves were mixed: the stock rose 2.4% on 13 August 2026 and fell 2.1% on 29 May 2026. It also rose 1.6% on 13 February 2026, 0.8% on 12 November 2025 and 3.8% on 12 August 2025.
| After the filing | Stock | Hotels & Resorts median |
|---|---|---|
| Reaction day | +2.2% | +0.9% |
| Next day | +2.8% | +1.3% |
Minutes are measured from the price when the filing appeared; days from the previous close. Source: MarketPing price-reaction measurement.
| Results filed on | Stock on the reaction day |
|---|---|
| 13 August 2026 | +2.4% |
| 29 May 2026 | −2.1% |
| 13 February 2026 | +1.6% |
| 12 November 2025 | +0.8% |
| 12 August 2025 | +3.8% |
| 21 May 2025 | +3.9% |
| 28 October 2024 | +1.4% |
| 13 August 2024 | −4.1% |
Source: MarketPing price-reaction measurement.
How did other Hotels & Resorts companies do?
Among 20 other Hotels & Resorts companies that had filed for the quarter, the median revenue growth was 11.9%. Best Eastern Hotels' revenue growth of 41.3% was higher than 19 of those companies and lower than 1. Of the 19 peers for which profit was compared, 12 reported higher profit.
| Best Eastern Hotels revenue growth (YoY) | +41.3% |
|---|---|
| Median of 20 other Hotels & Resorts companies | +11.9% |
| Companies with slower revenue growth than Best Eastern Hotels | 19 of 20 |
| Companies with faster revenue growth than Best Eastern Hotels | 1 of 20 |
| Companies whose net profit rose | 12 of 19 |
Source: Filed results (XBRL) of the industry's companies.
Quick answers
What was Best Eastern Hotels' revenue in Q2 FY27?
Revenue from operations was ₹1.78 crore, up 41.3% from ₹1.26 crore in Q2 FY26 (standalone).
Did Best Eastern Hotels make a profit in Q2 FY27?
Yes. Net profit was ₹0.31 crore, against a net loss of ₹0.10 crore in Q2 FY26.
What was Best Eastern Hotels' EPS in Q2 FY27?
Basic earnings per share were ₹0.19, against a loss of ₹0.06 in Q2 FY26.
How did Best Eastern Hotels shares react to the Q2 FY27 results?
On the reaction day the stock moved +2.2% from the previous close; the median Hotels & Resorts stock moved +0.9%.
When did Best Eastern Hotels announce its Q2 FY27 results?
On 30 October 2026, in a filing to the BSE.
Sources
- Board Meeting Intimation for Uthe Board Of Directors Of The Company Is Scheduled To Be Held On Friday, 30Th October 2026 To Consider And Approve The Unaudited Standalone Financial Results For The Quarter And Half Year Ended 30Th September 2026. (BSE, 27 October 2026) · PDF
- Board Meeting Outcome for Outcome Of The Board Meeting Held On 30Th October, 2026 And Financial Results Of The Company For The Quarter And Half Year Ended 30Th September, 2026 (BSE, 30 October 2026) · PDF
- Unaudited Standalone Financial Results Of The Company For The Quarter And Half Year Ended 30Th September, 2026 (BSE, 30 October 2026) · PDF
How this was written: every figure in the tables and charts is calculated from the company’s filed results (XBRL) and MarketPing’s price measurements. The text is drafted with AI from those figures and the filings, and a checker removes any sentence carrying a number it cannot trace to them. How we write these.
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