Pursuant to the provisions of Regulation 30, 33 and any other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended (SEBI Listing Regulations ) We wish to inform you that Board of Directors at its meeting held today 30th October 2026 has inter alia

Best Eastern Hotels Ltd. CIN : L99999MH 1943PLC040199 USHAASCOT Regd. Offi.: 401, Chartered House, 293/297, Dr. C. H. Street, SHAAS CO Near Marine Lines Church, Mumbai-400 002. S ©:+91 22-2207 8292 / 6931 4400 P I TIT N email : booking@ushaascot.com @ www.ushaascot.com MATHERAN Date: 30.10.2026 BSE Limited Department of Corporate Services, P.J. Towers, Dalal Street, Mumbai - 400001 Ref: Best Eastern Hotels Ltd. (Scrip Code: BSE: 508664) Subject: Outcome of the Board Meeting held on 30" October, 2026 and Financial Results of the Company for the quarter and half year ended 30™ September, 2026 Dear Sir/Madam, Pursuant to the provisions of Regulation 30, 33 and any other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("SEBI Listing Regulations”), we wish to inform you that the Board of Directors at its meeting held today i.e. on 30" October, 2026, has inter alia: Considered and approved Unaudited Standalone Financial Results of the Company for the quarter and half year ended 30" September, 2026 and took on record the Limited Review Report provided by the Statutory Auditors of the Company. A copy of same is enclosed. The results have been reviewed by the Audit Committee in their meeting held on 30" October, 2026. The Board Meeting commenced at 04:30 P.M. and concluded at 05:30 P.M. The aforementioned information will be duly hosted on the website of the Company: www.ushaascot.com . This is for your information and records. Thanking you, For Best Eastern Hotels Limited DiLIP Digitally signed byDILP VINAYCHiAVI N AYCHAND ND KorHAR KOTHARI st 0530 Dilip V. Kothari Jt. Managing Director DIN: 00011043 Hotel Address : USHA ASCOT. M. G. Road, Matheran - 410 102 Dist.: Raigad (Mah.) Tel.: +91 22 6931 4422 Best Eastern Hotels Ltd. "“‘MUSHAASCGT CIN : L99999MH1943PLC040199 Regd. Offi.: 401, Chartered House, 293/297, Dr. C. H. Street, Near Marine Lines Church, Mumbai-400 002. /_**,a — ®© :+91 22-2207 8292/ 6931 4400 email : booking@ushaascot.com @ www.ushaascot.com MATHERAN Statement of Unaudited Financial Results for the Quarter and Half year ended September 30, 2026 (Amount in INR Lakhs) 3R Particulars For the Quarter Ended Half Year ended Year ended No. 30.09.2026_| 30.06.2026 | 30.09.2025 | 30.09.2026 | 30.09.2025 | 31.03.2026 Unaudited | Unaudited | Unaudited | Unaudited | Unaudited | Audited 1 [Income a) Revenue from operations (net) 178.26 194.87 126.10 37313 306.41 557.19 b) Other Income 137 460 270 596 5.16 11.44 Total Income 179.62 199.47 128.80 379.09 31157 568.63 2 |Expenses a) Food and Beverages Consumed 2003 28.71 16.02 4874 4320 78.67 b) Employee benefits expense 61.13 59.87 54.10 121.00 11237 24455 ©) Finance Costs 346 373 399 [ 7.9 6.93 2027 d) Depreciation and amortization expense 11.80 1.75 13.65 2355 25.09 4568 &) Other operating and general expenses - - - - - Power & Fuel expenses. 17.65 19.85 13.66 37.50 27.88 5182 Others 41.09 44.81 4064 85.90 91.21 175.17 Total Expenses 155.17 168.71 142.05 32389 306.67 625.76 3 | Profit/ (Loss) before tax (1 - 2) 24.45 30.75 (13.25), 55.20 490 (57.13), 4 | Tax Expense a) Current Tax - - (263) - 1.35 (0.06) b) Deferred Tax (6.60) 1.20 (0.64) (5.40) 308 208 Total Tax Expenses. (6.60) 1.20 (3.27) (5.40) 443 202 5 | Net Profit/ (Loss) after Tax (3 - 4) 3105 2955 (9.98) 6059 047 (59.16) 6 | Other comprehensive income (a) Items that will not be reclassified to Profit or Loss (i) remeasurement of defined benefit plans; 074 073 (0.59) 1.47 (1.19) 293 (ii) Income Tax relating to items that will not be reclassified 019) (0.18) 015 (037) 030 (0.73) (b) Items that will be reclassified to Profit or Loss [ (i) Income Tax relating to items that will be reclassified to 2 E - . - B 7 | Total comprehensive income (5 + 6) 31.59 30.10 (10.42) 61.69 (0.42) (56.96), 8 | Paid up Equity Share Capital 168.50 168.50 168.50 168.50 168.50 168.50 (Face Value - Rs.1/-each) 9 | Other Equity - - 529 10 | Earnings Per Equity Share (EPS) (Face Value - Rs.1/-each) (Not annualised) Basic EPS 019 018 (0.06) 037 (0.00) (0.35) Diluted EPS 019 0.18 (0.06) 037 (0.00) (0.35) Hotel Address : USHA ASCOT. M. G. Road, Matheran - 410 102 Dist.: Raigad (Mah.) Tel.: +91 22 6931 4422 Best Eastern Hotels Ltd. ARaA¥eS C CIN : L99999MH1943PLC040199 Regd. Offi.: 401, Chartered House, 293/297, Dr. C. H. Street, Near Marine Lines Church, Mumbai-400 002. © :+91 22-2207 8292/ 6931 4400 email : booking@ushaascot.com @ www.ushaascot.com MATHERAN ASSETS Non-Current Assets (a) Property, Plant and Equipment 4 42254 44428 (b} Capital Work-in-Progress 4 - ) (c) Right-of-use Assets 4(a) 2194 2237 (d) Financial Assets (i) Others H 926 9.24 (e) Non-Current Tax Assets (Net) 10 914 697 Total Non-Current Assets 462.88 482386 Current assets. (a) Inventories 6 14.95 1337 (b) Financial Assets (i) Investments 5 (i) Trade Receivables 7 - - (ii) Cash and Cash Equivalents 8 2185 641 (il Bank balances other than (ii) above 9 - - (iv) Loans & Advances 5: 429 358 (v) Other Financial Assets 5 8253 5061 (c) Current Tax Assets (Net) 19 - (c) Other Current Assets 10 2382 418 Total Current Assets| 147.44 78.15 TOTAL ASSETS 610.32 561.02 EQUITY AND LIABILITIES Equity (a) Equity Share capital 12 168.50 168.50 (b) Other Equity 13 66.98 529 Total Equity| 235.08 17379 Liabilities (A) Non Current Liabilities (a) Financial Liabilities (i) Borrowings 1 12000 12000 (b) Provisions 18 - = (c) Deferred Tax liabilities (Net) 1n 25.49 3051 (d) Other Non-Current Liabilities 17 - s Total Non-Current Liabilties| 145.49 15051 (8) Current Liabilities (a) Financial Liabilities (i) Borrowings 1 139.67 169.98 (ii) Trade Payables 16 ~Total outstanding dues of Micro 045 045 enterprises and Small enterprises ~Total outstanding dues of Creditors 1651 360 other than Micro enterprises and Small enterprises (iil) Other Financial Liabilities 15 5317 3254 (b) Other Current Liabilities 17 19.56 27.15 (c) Provisions 18 - 3.00 Total Current Liabilities 22935 23672 TOTAL EQUITY AND LIABILITIES 610.32 561.02 Hotel Address : USHA ASCOT. M. G. Road, Matheran - 410 102 Dist.: Raigad (Mah.) Tel.: +91 22 6931 4422 Best Eastern Hotels Ltd. STARSCoT CIN : L99999MH1943PLC040199 Regd. Offi.: 401, Chartered House, 293/297, Dr. C. H. Street, Near Marine Lines Church, Mumbai-400 002. © :+91 22-2207 8292/ 6931 4400 email : booking@ushaascot.com @ www.ushaascot.com MATHERAN BEST EASTERN HOTELS LIMITED Statement of Cash Flows for the half year ended September 30, 2026 (Rs. in Lakhs) [a] Cash Flows from Operating Activities Net Profit before tax 55.20 (57.13) Add ; Adjustments For: Depreciation 2355 45.68 Interest Expenses 7.19 29.27 30.74 74.95 Less : Adjustments For: Interest Income 3.9 4.04 Lease Premium - - Non Cash Adjustments & (7.17) 3.99 (3.13) Operating Profit before Working Capital Adjustments 81.95 20.95 Movements in Working Capital: Decrease / (Increase) in Inventories (1.58) 171 Decrease / (Increase) in Trade Receivables - - Decrease / (Increase) in Other Financial Assets (32.01) (49.45) Decrease / (Increase) in Other Current Assets (2035) 114 Increase / (Decrease) in Trade Payables 1291 128 Increase / (Decrease) in Other Liabilities including Financial Liabilities 1150 (0.60) Cash Generations/(used in) from Operations 52.41 (24.98) Less : Payment of Income Tax (Net of Refund) (2.17) 5.8 Net Cash Flow generated/ (used in) from Operating Activities 50.24 (19.80) [b] Cash Flow from Investing Activities Purchase of Property, Plants & Equipments / WIP (1.38) (34.06) Interest Income Received 4.08 4.04 Net Cash Flow generated /(used in) from Investing Activities 2.70 (30.02) [c] Cash Flow from Financing A s Interest Paid (3.75) (29.27) Increase/ (Decrease) in Borrowings (Current)(Net)” (33.76) 80.79 Increase/(Decrease) in Borrowings (Non-Current)(Net)* - = Net Cash Flow generated/(used in) from Financing Activities (37.50) 51.52 [d] Net Increase/(Decrease) in Cash & Cash Equivalents 15.44 171 Cash & Cash equivalent at the beginning [Showing first 8,000 characters — download PDF for full document]