Aspinwall & Company Financial Statements

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Y/e 31 Mar Mar-2020 Mar-2018 Mar-2017 Mar-2016
Growth matrix (%)        
Revenue growth (9.40) 15.20 2.51 5.94
Op profit growth (98) 34.70 28.80 42
EBIT growth (85) 26.50 26.90 29.30
Net profit growth (103) 48.20 5.83 64.90
Profitability ratios (%)        
OPM 0.23 9.44 8.08 6.43
EBIT margin 1.66 9.96 9.07 7.33
Net profit margin (0.20) 4.57 3.55 3.44
RoCE 2.19 15.50 14.40 11.70
RoNW (0.10) 2.45 1.80 1.84
RoA (0.10) 1.78 1.41 1.37
Per share ratios ()        
EPS -- 16.50 12.70 10
Dividend per share 2.50 3.50 3 2.50
Cash EPS (4.80) 13.30 8.15 7.61
Book value per share 172 175 162 147
Valuation ratios        
P/E -- 22.90 17.10 --
P/CEPS (18) 28.50 26.60 --
P/B 0.50 2.17 1.34 --
EV/EBIDTA 14.30 11.80 7.70 --
Payout (%)        
Dividend payout (464) 21.20 32.40 28.60
Tax payout (30) (33) (35) (36)
Liquidity ratios        
Debtor days 54 39.30 42.60 43.30
Inventory days 126 109 88.90 88.10
Creditor days (17) (10) (19) (26)
Leverage ratios        
Interest coverage (0.90) (6.40) (4.10) (3.80)
Net debt / equity 0.30 0.48 0.16 0.28
Net debt / op. profit 68.20 2.44 0.99 2.06
Cost breakup ()        
Material costs (41) (34) (35) (40)
Employee costs (14) (12) (14) (13)
Other costs (45) (45) (43) (40)
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Y/e 31 Mar( In .Cr) Mar-2020 Mar-2018 Mar-2017 Mar-2016
Revenue 256 283 245 239
yoy growth (%) (9.40) 15.20 2.51 5.94
Raw materials (105) (95) (85) (96)
As % of sales 40.90 33.60 34.70 40.30
Employee costs (36) (35) (35) (32)
As % of sales 13.90 12.40 14.20 13.50
Other costs (115) (126) (106) (95)
As % of sales 44.90 44.60 43 39.80
Operating profit 0.60 26.70 19.80 15.40
OPM 0.23 9.44 8.08 6.43
Depreciation (3.30) (2.50) (2.30) (2.30)
Interest expense (4.90) (4.40) (5.40) (4.60)
Other income 6.99 3.98 4.78 4.43
Profit before tax (0.60) 23.70 16.90 12.90
Taxes 0.18 (7.70) (6) (4.70)
Tax rate (30) (33) (35) (36)
Minorities and other -- -- -- --
Adj. profit (0.40) 16 10.90 8.23
Exceptional items -- (3.10) (2.20) --
Net profit (0.40) 12.90 8.71 8.23
yoy growth (%) (103) 48.20 5.83 64.90
NPM (0.20) 4.57 3.55 3.44
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2018 Mar-2017 Mar-2016
Profit before tax (0.60) 23.70 16.90 12.90
Depreciation (3.30) (2.50) (2.30) (2.30)
Tax paid 0.18 (7.70) (6) (4.70)
Working capital 6.02 29.90 (12) 11.70
Other operating items -- -- -- --
Operating cashflow 2.27 43.40 (3.10) 17.70
Capital expenditure (2.20) (28) (33) 32.80
Free cash flow 0.05 15 (36) 50.50
Equity raised 227 219 220 220
Investments (9) 1.10 0.93 (0.90)
Debt financing/disposal 31.30 32.50 (12) 14
Dividends paid 1.95 2.74 2.82 1.95
Other items -- -- -- --
Net in cash 251 271 176 285
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2019 Mar-2018 Mar-2017
Equity capital 7.82 7.82 7.82 7.82
Preference capital -- -- -- --
Reserves 127 132 129 119
Net worth 135 140 137 127
Minority interest
Debt 46.50 67.40 69 26
Deferred tax liabilities (net) 0.01 0.07 2.28 2.50
Total liabilities 181 207 208 155
Fixed assets 74.70 75.40 70.90 64
Intangible assets
Investments 1.42 2.88 3.37 3.48
Deferred tax asset (net) 4.25 3.95 5.49 5.42
Net working capital 95.40 120 124 75.70
Inventories 68.90 98.70 108 61.50
Inventory Days 98.10 -- 139 91.50
Sundry debtors 41.70 33.40 34 26.90
Debtor days 59.50 -- 43.90 40.10
Other current assets 40.10 36.80 39.50 46
Sundry creditors (14) (8.80) (9.40) (4.70)
Creditor days 20.40 -- 12.10 7.05
Other current liabilities (41) (40) (48) (54)
Cash 5.58 4.97 4.02 6.31
Total assets 181 207 208 155
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Particulars ( Rupees In Crores.) Mar-2020 Mar-2019 Mar-2018 Mar-2017 Mar-2016
Gross Sales 256 276 283 245 239
Excise Duty -- -- -- -- --
Net Sales 256 276 283 245 239
Other Operating Income -- -- -- -- --
Other Income 6.99 7.56 3.98 5.95 4.43
Total Income 263 283 287 251 244
Total Expenditure ** 256 265 259 227 224
PBIDT 7.59 17.90 27.60 24.20 19.80
Interest 4.86 6.69 4.43 5.37 4.60
PBDT 2.73 11.20 23.10 18.80 15.20
Depreciation 3.33 2.54 2.51 2.34 2.28
Minority Interest Before NP -- -- -- -- --
Tax 0.49 2.10 7.97 6.81 4.30
Deferred Tax (0.70) (0.70) (0.30) (0.20) 0.41
Reported Profit After Tax (0.40) 7.26 12.90 9.91 8.23
Minority Interest After NP -- -- -- -- --
Net Profit after Minority Interest (0.40) 7.26 12.90 9.91 8.23
Extra-ordinary Items -- -- (1.90) (1.30) --
Adjusted Profit After Extra-ordinary item (0.40) 7.26 14.80 11.20 8.23
EPS (Unit Curr.) (0.50) 9.28 16.50 12.70 10.50
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) 25 30 35 30 25
Equity 7.82 7.82 7.82 7.82 7.82
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(%) 2.96 6.49 9.75 9.87 8.28
PBDTM(%) 1.07 4.07 8.18 7.68 6.36
PATM(%) (0.20) 2.63 4.57 4.04 3.44