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, ....

Best Eastern Hotels Ltd. CIN : L99999MH1943PLC040199 VIA ASCOT 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 Date: 13.08.2026 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 1301 August, 2026 and Unaudited Financial Results of the Company for the quarter ended 30th June, 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 13th August, 2026, has inter alia: Considered and approved Unaudited Standalone Financial Results of the Company for the quarter ended 30th June, 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 13th August, 2026. The Board Meeting commenced at 02:30 P.M. and concluded at 03:30 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 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. CIN : L99999MH I 943PLC040199 Regd. Offi.: 401, Chartered House, 293/297, Dr. C. H. Street, US " ASCOT Near Marine Lines Church, Mumbai-400 002. : +91 22-2207 8292 / 6931 4400 email : booking@ushaascot.com • www.ushaascot.com Statement of Unaudited Financial Results MATHERAN For the Quarter ended on 30th June, 2026 (Rs. In Lakhs) Sr. For the Quarter Ended Year ended Particulars No. 30.06.2026 31.03.2026 30.06.2025 31.03.2026 Unaudited Audited Unaudited Audited 1 Income a) Revenue from operations 194.87 106.77 180.31 557.19 b) Other Income 4.60 3.40 2.46 11.44 Total Income 199.47 110.17 182.77 568.63 2 Expenses a) Food and Beverages Consumed 28.71 16.03 27.18 78.67 b) Employee benefits expense 59.87 73.34 58.27 244.55 c) Finance Costs (Refer Note 4) 3.73 16.93 2.94 29.27 d) Depreciation and amortization expense 11.75 8.15 11.44 . 45.68 e) Other expenses Power & Fuel expenses 19.85 11.73 14.22 51.82 Others 44.81 38.74 50.57 175.77 Total Expenses 168.71 164.92 164.63 625.76 3 Profit/(Loss) before Exceptional Items and Tax 30.75 (54.76) 18.14 (57.13) Exceptional item - - - 4 Profit / (Loss) before tax (1- 2) 30.75 (54.76) 18.14 (57.13) 5 Tax Expense a) Current Tax 3.98 b) Adjustment of tax relating to earlier periods - - (0.06) b) Deferred Tax 1.20 (0.36) 3.72 2.08 Total Tax Expenses 1.20 (0.36) 7.71 2.02 6 Net Profit / (Loss) after Tax (3 - 4) 29.55 (54.40) 10.44 (59.16) 7 Other comprehensive income Items that will not be reclassified to Profit or Loss (i) Remeasurement of defined benefit plans 0.73 4.72 (0.60) 2.93 (ii) Income Tax relating to items that will not be reclassified to Profit or Loss (0.18) (1.18) 0.15 (0.73) Total Other comprehensive Income for the period (Net of Tax) 0.55 3.54 (0.45) 2.20 8 Total comprehensive Income for the period (6 + 7) 30.10 (50.86) 9.99 (56.96) 9 Paid up Equity Share Capital 168.50 168.50 168.50 168.50 (Face Value - Rs.1/-each) 10 Other Equity 5.29 11 Earnings Per Equity Share (EPS) (Non Annualised for Quarters) (Face Value - Rs.1/-each) Basic EPS 0.18 (0.32) 0.06 (0.35) Diluted EPS 0.18 (0.32) 0.06 (0.35) Hotel Address : USHA ASCOT. M. G. Road, Matheran - 410 102 Dist.: Raigad (Mah.) Tel.: +91 22 6931 4422 Best Eastern Hotels Ltd. Notes: MATHERAN 1 The above unaudited quarterly financial result and notes thereto were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on August 13, 2026. The statutory auditor of the Company has expressed an un-modified conclusion on these financial results" 2 These financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 "Interim Financial Reporting" prescribed under section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder ("Ind AS") and other accounting principles generally accepted in India, to 3 The unaudited financial result for the quarter ended June 30, 2026 are not indicative of full year's performance due to the seasonal nature of Indian Hotel Industry. 4 The Company operates in single business segment only i.e. Hospitality. Figures for the quarter ended March 31, 2026 are balancing figures between audited figures in respect of full 5 financial year and the year to date unaudited figures up to the third quarter ended December 31, 2025 which were subjected to limited review. 6 The figures of previous year / periods has been regrouped / rearranged wherever necessary. 7 The unaudited financial result will be available on the company's website "www.ushaascot.com" For Best Eastern Hotels Ltd. Dilip V Kothari Joint Managing Director DIN : 00011043 Place: Mumbai Date: 13th August, 2026 MI& Co Chartered Accountants 3rd & 4th Floor, Vaastu Darshan, 'B'wing, Above Central Bank of India, Azad Road, Andheri (East), Mumbai -400 069. Tel. 022- 6191 929312 22 /200 Fax :022-2684 2221 /6191 9256 E-mail : admin@gmj.co.in info@gmj.co.in Independent Auditor's Revieww Report on Unaudited Quarterly and year to date financial Results of Best Eastern Hotels Limited pursuant to the regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Review report to The Board of Directors BEST EASTERN HOTELS LIMITED We have reviewed the accompanying statement of unaudited financial results of Best Eastern Hotels Limited ("the Company") for the quarter ended June 30, 2026 ("the Statement") being submitted by the Company pursuant to the requirement of Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Attention is drawn to the fact that the comparative figures for the three months ended March 31, 2026 as reported in these unaudited financial results are the balancing figures between audited figures in respect of the full previous financial year and the published year to date figures up to the third quarter of the previous financial year. The figures up tot he end of the third quarter of previous financial year had only [Showing first 8,000 characters — download PDF for full document]