Best Eastern Hotels Ltd. has announced that its Board of Directors will meet on February 13, 2026, to review and adopt the company's quarterly financial performance. The meeting represents a key corporate governance milestone as the company prepares to disclose its financial results for the third quarter of fiscal year 2026.

Board Meeting Details

The board meeting has been scheduled in accordance with Regulation 29 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The primary agenda focuses on the consideration and adoption of unaudited financial results for the quarter ended December 31, 2025.

Trading Window Closure

In compliance with insider trading regulations, Best Eastern Hotels has implemented a trading window closure for its shares. The company has closed the trading window effective January 1, 2026, as per the provisions of SEBI (Prohibition of Insider Trading) Regulations, 2015, and the company's internal Code of Conduct.

The trading window will remain closed until 48 hours after the submission of financial results to stock exchanges. This measure ensures compliance with regulatory requirements and prevents any potential insider trading activities during the financial results preparation and disclosure period.

Regulatory Compliance

The announcement demonstrates the company's commitment to maintaining transparency and adhering to regulatory frameworks. The notification was signed by Dilip V Kothari, Joint Managing Director, bearing DIN 00011043, and submitted to BSE Limited on February 7, 2026.

Best Eastern Hotels operates under CIN L99999MH1943PLC040199 and trades on BSE with scrip code 508664. The company's registered office is located at Chartered House, Dr. C. H. Street, Near Marine Lines Church, Mumbai.

Best Eastern Hotels Limited , a hospitality sector company, has announced its unaudited financial results for the second quarter ended September 30, 2025, revealing a decline in revenue and a shift to loss compared to the previous quarter.

Revenue and Profitability

The company reported net sales of INR 126.10 lakhs for Q2 FY2026, down from INR 180.31 lakhs in the previous quarter, marking a significant decrease of approximately 30%. This decline in revenue has impacted the company's bottom line, with Best Eastern Hotels posting a loss before tax of INR 13.25 lakhs in Q2, compared to a profit of INR 18.14 lakhs in the prior quarter.

Half-Year Performance

For the half-year period ended September 30, 2025, Best Eastern Hotels achieved net sales of INR 306.41 lakhs with a profit before tax of INR 4.90 lakhs. This indicates that despite the loss in Q2, the company managed to maintain a slight profit for the first half of the fiscal year.

Key Financial Metrics

Operational Expenses

Employee benefits expense increased to INR 54.10 lakhs in Q2 FY2026 from INR 47.03 lakhs in the corresponding quarter of the previous year, suggesting a rise in workforce-related costs.

Business Segment

Best Eastern Hotels operates exclusively in the hospitality sector, with a single business segment focus.

Board Approval and Audit Review

The financial results were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on November 12, 2025. The company's statutory auditor has expressed an unmodified conclusion on these financial results.

Seasonal Nature of Business

The company has stated that the unaudited financial results for the quarter ended September 30, 2025, are not indicative of the full year's performance due to the seasonal nature of the Indian Hotel Industry.

Balance Sheet Highlights

As of September 30, 2025, Best Eastern Hotels reported total assets of INR 667.23 lakhs, up from INR 536.89 lakhs as of March 31, 2025. The company's total equity stood at INR 230.32 lakhs, showing a slight decrease from INR 230.75 lakhs at the end of the previous fiscal year.

Cash Flow Position

The company's cash and cash equivalents at the end of the half-year period stood at INR 16.69 lakhs, compared to INR 4.71 lakhs at the beginning of the fiscal year, indicating an improvement in liquidity.

Investors and stakeholders should consider these results in the context of the broader economic environment and the cyclical nature of the hospitality industry. The company's performance in the coming quarters will be crucial in determining its financial trajectory for the full fiscal year.