UP Hotels Ltd. benchmarking: Perfomance to industry peers

Financial

	UP Hotels	Kamat Hotels (India)	Asian Hotels (North)
Operational Metrics
Financials
5 yr Average ROE	11.06 %	55.39 %	-71.16 %
5yr average Equity Multiplier	1.2	0.71	4.02
5yr Average Asset Turnover Ratio	0.67	0.41	0.1
5yr Avg Net Profit Margin	9.0 %	12.63 %	-264.04 %
Price to Book	4.44	2.44	2.39
P/E	26.53	18.17	3.34
5yr Avg Cash Conversion Cycle	-78.31 Days	-263.65 Days	-1547.26 Days
Inventory Days	10.72 Days	6.38 Days	20.33 Days
Days Receivable	16.42 Days	8.93 Days	35.38 Days
Days Payable	200.59 Days	582.03 Days	970.68 Days
5yr Average Interest Coverage Ratio	734.71	4.14	-1.42
5yr Avg ROCE	14.43 %	11.05 %	1.83 %
5yr Avg Operating Profit Margin	16.57 %	26.48 %	11.01 %
5 yr average Debt to Equity	0.0	-0.37	2.53
5yr CAGR Net Profit	n/a	n/a	158.15 %
5yr Average Return on Assets	9.23 %	10.78 %	-13.61 %
Shareholdings
Promoter Holding	88.39 %	57.78 %	0.0
Share Pledged by Promoters	0.0	0.0	0.0
Change in Promoter Holding (3 Yrs)	0.0	-3.12 %	-50.69 %
Change in Mutual Fund Holding (3 Yrs)	0.0	0.0	0.0

	UP Hotels	Kamat Hotels (India)	Asian Hotels (North)
Product Wise Break-Up	Product Wise Break-Up Provision, Beverages, Smokes and Others 49.11 Room Sales 45.73 Conference and banqueting services 0 Food and banquet 0 Room 0 Wines & Liquor 0 Service Charge 0 Equipment Revenue 0 Communication 0 Auto Rental 0 Laundry & Dry Cleaning 0 Health & Spa 0 Banquet income 0 Rooms 0 Food and Smokes 0 Room income 0 Others 5.16	Product Wise Break-Up Communication 0 Room income 0 Room Sales 0 Service Charge 0 Health & Spa 0 Room Rent 62.61 Wines & Liquor 0 Banquet income 0 Food & Beverage 37.39 Conference and banqueting services 0 Equipment Revenue 0 Auto Rental 0 Rooms 0 Food and Smokes 0 Provision, Beverages, Smokes and Others 0 Laundry & Dry Cleaning 0	Product Wise Break-Up Communication 0 Room Rent 45.48 Room Sales 0 Service Charge 0 Health & Spa 0 Room 0 Wines & Liquor 7.62 Banquet income 0 Food and banquet 0 Conference and banqueting services 0 Equipment Revenue 0 Auto Rental 0 Rooms 0 Food and Smokes 36.34 Provision, Beverages, Smokes and Others 0 Laundry & Dry Cleaning 0 Others 10.56
Location Wise Break-Up	Location Wise Break-Up India 100.0 India 0	Location Wise Break-Up India 100.0	Location Wise Break-Up India 100.0
Segment Wise Break-Up	Segment Wise Break-Up Hotel Business 100.0	-	-