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 Balance Sheet  
Lemon Tree Hotels Ltd.
 
BSE Code 541233
ISIN Demat INE970X01018
Book Value 16.71
NSE Code LEMONTREE
Dividend Yield % 0.00
Market Cap 85721.07
P/E 83.92
EPS 1.29
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital7918.48  7918.46  7916.07  7908.13  7904.21  
    Equity - Authorised10073.90  10073.90  10014.40  10014.40  10014.40  
    Equity - Issued7918.48  7918.46  7916.07  7908.13  7904.21  
    Equity Paid Up7918.48  7918.46  7916.07  7908.13  7904.21  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value10.00  10.00  10.00  10.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves3716.70  1750.45  621.21  404.36  1271.57  
    Securities Premium1057.08  1057.06  1054.32  1045.19  1040.68  
    Capital Reserves1581.51  1581.51  1937.29  2876.61  2876.61  
    Profit & Loss Account Balance768.40  -1197.41  -2682.31  -3827.95  -2951.93  
    General Reserves303.52  303.52  303.52  303.52  303.52  
    Other Reserves6.18  5.76  8.39  6.98  2.68  
Reserve excluding Revaluation Reserve3716.70  1750.45  621.21  404.36  1271.57  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds11635.18  9668.90  8537.28  8312.49  9175.79  
Minority Interest6260.84  5795.38  5596.95  5676.30  6173.90  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans14934.49  16766.66  15174.26  15534.88  15135.11  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks15863.01  16473.50  14491.35  14883.93  14065.76  
    Term Loans - Institutions1029.13  2323.87  2348.06  1699.64  2130.38  
    Other Secured-1957.65  -2030.70  -1665.15  -1048.69  -1061.03  
Unsecured Loans0.00  0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities-137.68  -305.51  -328.91  -440.71  -366.69  
    Deferred Tax Assets2725.14  3019.51  2845.56  2671.09  2573.68  
    Deferred Tax Liability2587.45  2714.00  2516.66  2230.38  2206.99  
Other Long Term Liabilities4440.31  4423.44  4252.69  4247.35  4670.73  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions34.47  32.11  25.00  26.17  29.31  
Total Non-Current Liabilities19271.58  20916.71  19123.04  19367.68  19468.46  
Current Liabilities0  0  0  0  0  
Trade Payables616.08  646.34  667.97  585.11  774.04  
    Sundry Creditors616.08  646.34  667.97  585.11  774.04  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities2732.66  2859.68  2402.08  1395.62  1545.20  
    Bank Overdraft / Short term credit0.00  10.30  1.40  7.41  39.05  
    Advances received from customers142.57  160.09  96.64  70.82  92.24  
    Interest Accrued But Not Due1.87  2.94  3.23  4.59  4.22  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities2588.22  2686.35  2300.81  1312.80  1409.70  
Short Term Borrowings28.04  25.46  575.16  354.62  595.60  
    Secured ST Loans repayable on Demands28.04  25.46  575.16  354.62  595.60  
    Working Capital Loans- Sec28.04  25.46  575.16  354.62  595.60  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans-28.04  -25.46  -575.16  -354.62  -595.60  
Short Term Provisions64.13  59.69  55.99  197.75  48.58  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax0.00  0.00  0.00  0.00  0.00  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions64.13  59.69  55.99  197.75  48.58  
Total Current Liabilities3440.91  3591.17  3701.20  2533.10  2963.42  
Total Liabilities40608.50  39972.15  36958.46  35889.57  37781.56  
ASSETS0  0  0  0  0  
Gross Block45546.16  45117.46  37153.40  37036.55  37400.22  
Less: Accumulated Depreciation10001.02  8722.69  7597.74  6544.20  5480.80  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block35545.13  36394.77  29555.67  30492.35  31919.42  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress453.56  248.42  4691.04  2945.51  2417.83  
Non Current Investments60.18  52.40  45.39  36.71  46.31  
Long Term Investment60.18  52.40  45.39  36.71  46.31  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted60.18  52.40  45.39  36.71  46.31  
Long Term Loans & Advances1297.36  1048.06  1012.38  912.13  883.21  
Other Non Current Assets168.71  152.10  145.26  152.29  194.11  
Total Non-Current Assets37674.17  37918.75  35598.11  34579.77  35479.24  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments385.74  80.91  9.97  59.47  9.11  
    Quoted385.74  80.91  9.97  59.47  9.11  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories138.37  138.36  105.22  81.23  72.25  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods0.00  0.00  0.00  0.00  0.00  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare90.17  88.02  71.18  54.60  47.12  
    Other Inventory48.20  50.34  34.04  26.64  25.13  
Sundry Debtors786.16  714.77  559.78  290.58  308.19  
    Debtors more than Six months250.00  223.65  207.34  221.49  218.03  
    Debtors Others721.91  673.70  521.93  237.78  254.64  
Cash and Bank806.73  537.44  274.79  542.86  1411.42  
    Cash in hand7.36  9.26  8.00  7.41  5.35  
    Balances at Bank799.37  528.19  266.79  535.45  1406.07  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets398.45  183.66  116.19  80.52  92.46  
    Interest accrued on Investments5.82  4.67  14.82  5.10  14.04  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses136.66  129.68  101.37  75.42  78.42  
    Other current_assets255.97  49.32  0.00  0.00  0.00  
Short Term Loans and Advances418.88  398.25  294.42  255.14  408.89  
    Advances recoverable in cash or in kind113.86  119.14  99.40  100.35  204.89  
    Advance income tax and TDS0.00  0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances305.02  279.12  195.02  154.79  204.00  
Total Current Assets2934.33  2053.40  1360.36  1309.80  2302.32  
Net Current Assets (Including Current Investments)-506.58  -1537.77  -2340.84  -1223.30  -661.10  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets40608.50  39972.15  36958.46  35889.57  37781.56  
Contingent Liabilities237.27  188.95  198.33  174.16  233.35  
Total Debt16986.43  18891.17  17457.29  16986.50  16852.66  
Book Value14.69  12.21  10.78  10.51  11.61  
Adjusted Book Value14.69  12.21  10.78  10.51  11.61  
 
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