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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  
(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 Reserves4653.02  3647.54  2676.33  1972.57  2128.18  
    Securities Premium1057.08  1057.06  1054.32  1045.19  1040.68  
    Capital Reserves-31.91  -31.91  -31.91  0.00  0.00  
    Profit & Loss Account Balance3317.68  2312.81  1343.46  618.29  778.87  
    General Reserves303.52  303.52  303.52  303.52  303.52  
    Other Reserves6.64  6.06  6.94  5.57  5.11  
Reserve excluding Revaluation Reserve4653.02  3647.54  2676.33  1972.57  2128.18  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds12571.49  11565.99  10592.40  9880.70  10032.39  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans1557.63  2264.47  2977.82  3009.42  3233.15  
    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 - Banks1340.16  1922.63  2434.75  2971.28  3041.62  
    Term Loans - Institutions909.21  1042.72  1068.36  421.26  518.68  
    Other Secured-691.74  -700.88  -525.29  -383.12  -327.15  
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-56.21  -224.84  -377.57  -503.77  -438.46  
    Deferred Tax Assets517.95  673.30  817.10  922.87  837.91  
    Deferred Tax Liability461.75  448.46  439.53  419.10  399.45  
Other Long Term Liabilities1659.56  1670.46  1676.60  1678.39  1669.15  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions20.78  20.17  14.69  13.16  15.44  
Total Non-Current Liabilities3181.76  3730.26  4291.54  4197.20  4479.28  
Current Liabilities0  0  0  0  0  
Trade Payables193.65  168.57  314.91  286.39  426.72  
    Sundry Creditors193.65  168.57  314.91  286.39  426.72  
    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 Liabilities969.25  937.90  742.61  523.87  453.26  
    Bank Overdraft / Short term credit0.00  0.00  0.13  3.03  17.78  
    Advances received from customers29.51  30.94  29.30  21.53  13.58  
    Interest Accrued But Not Due0.59  1.24  8.52  2.52  2.23  
    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 Liabilities939.15  905.71  704.67  496.79  419.67  
Short Term Borrowings0.00  21.77  194.93  0.02  136.30  
    Secured ST Loans repayable on Demands0.00  21.77  194.93  0.02  136.30  
    Working Capital Loans- Sec0.00  21.77  194.93  0.02  136.30  
    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 Loans0.00  -21.77  -194.93  -0.02  -136.30  
Short Term Provisions22.72  21.29  20.07  18.68  19.99  
    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 Provisions22.72  21.29  20.07  18.68  19.99  
Total Current Liabilities1185.61  1149.53  1272.52  828.96  1036.27  
Total Liabilities16938.87  16445.78  16156.46  14906.86  15547.94  
ASSETS0  0  0  0  0  
Gross Block7793.01  7692.84  7629.21  7586.37  7556.20  
Less: Accumulated Depreciation2671.10  2488.39  2281.34  2082.53  1875.76  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block5121.91  5204.45  5347.87  5503.84  5680.44  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress399.48  248.42  213.51  176.69  154.76  
Non Current Investments9826.38  9826.48  9301.53  8050.54  7927.84  
Long Term Investment9826.38  9826.48  9301.53  8050.54  7927.84  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted9885.58  9885.68  9360.73  8109.74  7987.04  
Long Term Loans & Advances798.30  270.76  256.80  292.99  247.19  
Other Non Current Assets32.54  30.16  33.82  30.17  65.28  
Total Non-Current Assets16200.10  15602.20  15175.89  14077.04  14098.75  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments30.18  0.00  0.00  50.04  0.00  
    Quoted30.18  0.00  0.00  50.04  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories25.01  26.25  25.59  20.78  19.19  
    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 Spare17.39  18.32  17.56  15.01  13.18  
    Other Inventory7.62  7.94  8.03  5.77  6.01  
Sundry Debtors350.15  198.91  647.23  381.93  772.52  
    Debtors more than Six months24.75  30.70  31.73  57.23  605.38  
    Debtors Others341.14  183.94  630.13  339.34  185.91  
Cash and Bank128.27  52.73  79.64  156.66  364.11  
    Cash in hand1.75  2.27  1.72  1.79  1.18  
    Balances at Bank126.52  50.45  77.92  154.88  362.94  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets79.60  53.36  35.03  30.53  34.64  
    Interest accrued on Investments40.75  10.12  0.74  1.86  1.67  
    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 Expenses38.85  43.24  34.30  28.68  32.97  
    Other current_assets0.00  0.00  0.00  0.00  0.00  
Short Term Loans and Advances125.56  512.33  193.07  189.87  258.72  
    Advances recoverable in cash or in kind38.33  134.26  50.90  96.12  204.64  
    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 & Advances87.23  378.06  142.18  93.75  54.08  
Total Current Assets738.77  843.58  980.57  829.82  1449.19  
Net Current Assets (Including Current Investments)-446.85  -305.95  -291.95  0.86  412.92  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets16938.87  16445.78  16156.46  14906.86  15547.94  
Contingent Liabilities9.51  9.26  13.59  14.13  18.48  
Total Debt2280.27  3011.94  3722.69  3417.30  3724.95  
Book Value15.88  14.61  13.38  12.49  12.69  
Adjusted Book Value15.88  14.61  13.38  12.49  12.69  
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