Apis India Financial Statements

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Y/e 31 Mar Mar-2020 Mar-2018 - -
Growth matrix (%)        
Revenue growth 7.34 -- -- --
Op profit growth (42) -- -- --
EBIT growth (51) -- -- --
Net profit growth (73) -- -- --
Profitability ratios (%)        
OPM 5.41 10 -- --
EBIT margin 4.27 9.44 -- --
Net profit margin 1.55 6.09 -- --
RoCE 6.79 -- -- --
RoNW 1.09 -- -- --
RoA 0.62 -- -- --
Per share ratios ()        
EPS 4.26 20.30 -- --
Dividend per share -- -- -- --
Cash EPS 0.53 17.70 -- --
Book value per share 149 123 -- --
Valuation ratios        
P/E -- -- -- --
P/CEPS -- -- -- --
P/B -- -- -- --
EV/EBIDTA -- -- -- --
Payout (%)        
Dividend payout -- 1.17 -- --
Tax payout (43) (31) -- --
Liquidity ratios        
Debtor days 74.80 -- -- --
Inventory days 133 -- -- --
Creditor days (66) -- -- --
Leverage ratios        
Interest coverage (1.80) (9) -- --
Net debt / equity 0.74 0.63 -- --
Net debt / op. profit 5.32 2.20 -- --
Cost breakup ()        
Material costs (51) (64) -- --
Employee costs (11) (6.30) -- --
Other costs (33) (20) -- --
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Y/e 31 Mar( In .Cr) Mar-2020 Mar-2018 - -
Revenue 210 196 -- --
yoy growth (%) 7.34 -- -- --
Raw materials (107) (125) -- --
As % of sales 51 64.10 -- --
Employee costs (23) (12) -- --
As % of sales 10.90 6.30 -- --
Other costs (69) (38) -- --
As % of sales 32.70 19.60 -- --
Operating profit 11.40 19.60 -- --
OPM 5.41 10 -- --
Depreciation (3) (2.10) -- --
Interest expense (4.90) (2) -- --
Other income 0.57 1.05 -- --
Profit before tax 4.11 16.40 -- --
Taxes (1.80) (5.10) -- --
Tax rate (43) (31) -- --
Minorities and other 0.92 0.58 -- --
Adj. profit 3.26 11.90 -- --
Exceptional items -- -- -- --
Net profit 3.26 11.90 -- --
yoy growth (%) (73) -- -- --
NPM 1.55 6.09 -- --
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2018 - -
Profit before tax 4.11 16.40 -- --
Depreciation (3) (2.10) -- --
Tax paid (1.80) (5.10) -- --
Working capital 9.77 -- -- --
Other operating items -- -- -- --
Operating cashflow 9.14 -- -- --
Capital expenditure 4.04 -- -- --
Free cash flow 13.20 -- -- --
Equity raised 131 -- -- --
Investments 9.36 -- -- --
Debt financing/disposal 9.91 -- -- --
Dividends paid -- -- -- --
Other items -- -- -- --
Net in cash 163 -- -- --
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2019 Mar-2018 -
Equity capital 5.51 5.51 5.51 --
Preference capital 2.83 2.65 2.49 --
Reserves 73.50 70.40 60 --
Net worth 81.90 78.60 68 --
Minority interest
Debt 62 63.10 52.10 --
Deferred tax liabilities (net) -- -- -- --
Total liabilities 144 142 120 --
Fixed assets 16.50 16.50 15 --
Intangible assets
Investments 10.40 2.27 0.99 --
Deferred tax asset (net) 1.92 2.43 2.53 --
Net working capital 114 120 92.60 --
Inventories 91.50 77.50 61.20 --
Inventory Days 159 -- 114 --
Sundry debtors 48.60 47.10 37.40 --
Debtor days 84.50 -- 69.80 --
Other current assets 27.10 37.50 27.70 --
Sundry creditors (43) (36) (30) --
Creditor days 74.10 -- 55.30 --
Other current liabilities (11) (6.40) (4.10) --
Cash 1.61 0.59 8.96 --
Total assets 144 142 120 --
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Particulars ( Rupees In Crores.) Sep-2020 Mar-2020 Sep-2019 Mar-2019 Sep-2018
Gross Sales 135 111 99.50 130 95.10
Excise Duty -- -- -- -- --
Net Sales 135 111 99.50 130 95.10
Other Operating Income -- -- -- -- --
Other Income 0.25 0.52 0.06 0.28 0.03
Total Income 136 111 99.50 130 95.20
Total Expenditure ** 125 103 95.30 118 88.60
PBIDT 10.80 7.67 4.26 12.10 6.59
Interest 2.06 2.45 2.40 2.11 1.28
PBDT 8.72 5.23 1.86 9.98 5.31
Depreciation 1.50 2.07 0.90 1.80 1
Minority Interest Before NP -- -- -- -- --
Tax 2.10 1.67 0.20 2.58 0.86
Deferred Tax -- (0.10) -- (0.20) --
Reported Profit After Tax 5.12 1.59 0.76 5.82 3.45
Minority Interest After NP -- -- -- -- --
Net Profit after Minority Interest 5.74 2.28 0.98 6.19 4.36
Extra-ordinary Items -- -- -- -- --
Adjusted Profit After Extra-ordinary item 5.74 2.28 0.98 6.19 4.36
EPS (Unit Curr.) 10.40 4.14 1.78 11.20 7.92
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) -- -- -- -- --
Equity 5.51 5.51 5.51 5.51 5.51
Public Shareholding (Number) -- -- -- -- --
Public Shareholding (%) -- -- -- -- --
Pledged/Encumbered - No. of Shares -- -- -- -- --
Pledged/Encumbered - % in Total Promoters Holding -- -- -- -- --
Pledged/Encumbered - % in Total Equity -- -- -- -- --
Non Encumbered - No. of Shares -- -- -- -- --
Non Encumbered - % in Total Promoters Holding -- -- -- -- --
Non Encumbered - % in Total Equity -- -- -- -- --
PBIDTM(%) 7.97 6.94 4.28 9.32 6.93
PBDTM(%) -- -- -- -- --
PATM(%) 3.78 1.44 0.76 4.49 3.63