How has been the historical performance of Asian Hotels (E)?

Dec 04 2025 10:43 PM IST
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Asian Hotels (E) showed improved net sales and operating profit in March 2025, with net sales rising to 113.02 Cr and operating profit increasing to 70.54 Cr. However, profit before tax and profit after tax declined, and cash flow from operating activities remained at zero, indicating ongoing profitability and cash flow challenges.




Revenue and Profitability Trends


Asian Hotels (E) witnessed a significant decline in net sales from ₹202.35 crores in March 2019 to a low of ₹54.36 crores in March 2021, reflecting the severe impact of the pandemic on the hospitality sector. However, the company has shown a steady recovery since then, with net sales rising to ₹113.02 crores by March 2025. This resurgence is indicative of improving market conditions and operational stabilisation.


Operating profit before other income (PBDIT excl. OI) mirrored this trend, plunging into negative territory in 2021 and 2022 but rebounding to ₹29.50 crores in the latest fiscal year. The inclusion of other income, which notably increased to ₹41.04 crores in March 2025, bolstered the overall operating profit to ₹70.54 crores, underscoring the importance of diversified income streams for the company.


Despite the recovery, interest expenses surged sharply to ₹39.53 crores in March 2025, nearly doubling from the previous year, which constrained gross profit (PBDT) to ₹31.01 crores. Depreciation costs have steadily decreased from ₹27.95 crores in 2019 to ₹3.83 crores in 2025, reflecting asset utilisation changes.


Profit before tax improved to ₹27.18 crores in March 2025, recovering from losses in 2021 and 2022. After accounting for taxes, the company reported a consolidated net profit of ₹17.52 crores in 2025, a marked improvement from the negative ₹32.97 crores in 2021. Earnings per share followed a similar trajectory, rising to ₹10.13 in 2025 from a negative ₹28.59 in 2021.



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Cost Structure and Margins


The company’s total expenditure excluding depreciation has generally tracked revenue movements, decreasing sharply during the pandemic years and rising again with recovery. Employee costs have remained a significant expense, increasing from ₹23.08 crores in 2021 to ₹23.31 crores in 2025, while other expenses surged to ₹45.40 crores in 2025 from ₹21.98 crores in 2021, reflecting operational scaling.


Operating profit margins excluding other income improved to 26.1% in 2025, up from negative margins during the pandemic, signalling enhanced operational efficiency. The profit after tax margin also recovered to 15.5% in 2025, a substantial turnaround from the negative 60.65% in 2021.


Balance Sheet and Financial Position


Asian Hotels (E) has seen its total assets decline from ₹968.35 crores in 2020 to ₹668.95 crores in 2025, reflecting asset optimisation and possible divestments. Shareholders’ funds have decreased from ₹759.45 crores in 2020 to ₹243.57 crores in 2025, impacted by accumulated losses and reserve adjustments.


Long-term borrowings increased moderately to ₹141.97 crores in 2025, while short-term borrowings rose sharply to ₹187.63 crores, indicating a shift in the company’s debt profile towards more current liabilities. Total debt stood at ₹329.60 crores in 2025, slightly lower than the previous year.


Net block of fixed assets has reduced significantly from ₹731.29 crores in 2020 to ₹178.84 crores in 2025, suggesting asset sales or depreciation. Current assets have also declined markedly, with net current assets turning negative at ₹-180.54 crores in 2025, which may warrant close monitoring for liquidity management.



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Cash Flow and Liquidity


Cash flow from operating activities has been volatile, with a significant negative outflow of ₹385 crores in 2024, followed by a neutral position in 2025. Investing activities showed positive inflows of ₹9 crores in 2025, contrasting with outflows in earlier years. Financing activities reflected a net outflow of ₹9 crores in 2025 after a substantial inflow in 2024, indicating active capital management.


Despite fluctuations, the company maintained a stable closing cash and cash equivalent balance of ₹1 crore in 2025, consistent with the previous two years. This stability in cash reserves amidst operational challenges is a positive sign for liquidity management.


Outlook and Considerations


Asian Hotels (E) has demonstrated resilience by recovering from deep losses during the pandemic to return to profitability and improved margins. However, the company faces challenges related to elevated interest costs, a shrinking asset base, and negative net current assets, which could impact future operational flexibility.


Investors should weigh the company’s improving revenue and profit trends against its debt profile and liquidity position. The recovery in earnings per share and operating margins is encouraging, but cautious monitoring of cash flows and liabilities remains essential.





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