Barak Valley Cements Financial Statements

Barak Valley Cements Cash Flow

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Y/e 31 Mar Mar-2021 Mar-2020 Mar-2018 Mar-2017
Growth matrix (%)        
Revenue growth (9.30) 2.90 20.90 1.92
Op profit growth 15.20 (5.80) 61.60 72.70
EBIT growth 22.10 4.30 54.30 395
Net profit growth (61) (366) (16) (69)
Profitability ratios (%)        
OPM 13.40 10.50 11.50 8.61
EBIT margin 10 7.44 7.35 5.76
Net profit margin 1.60 3.75 (1.40) (2.10)
RoCE 6.43 5.49 5.38 3.99
RoNW 0.51 1.35 (0.50) (0.70)
RoA 0.26 0.69 (0.30) (0.40)
Per share ratios ()        
EPS 1.06 2.74 -- --
Dividend per share -- -- -- --
Cash EPS (1.70) (0.20) (4.30) (3.20)
Book value per share 52.90 52 49.20 50.30
Valuation ratios        
P/E 16.90 3.64 -- --
P/CEPS (11) (66) (6.60) (8.60)
P/B 0.34 0.19 0.57 0.55
EV/EBIDTA 7.32 6.74 8.77 12.90
Payout (%)        
Dividend payout -- -- -- --
Tax payout (40) (14) 21.10 47.60
Liquidity ratios        
Debtor days 35.90 33 32.40 40.70
Inventory days 45.10 32 26.10 34.20
Creditor days (62) (65) (80) (84)
Leverage ratios        
Interest coverage (1.40) (1.10) (0.90) (0.80)
Net debt / equity 0.96 0.89 0.94 0.83
Net debt / op. profit 5.71 5.99 5.63 8.25
Cost breakup ()        
Material costs (24) (19) (20) (18)
Employee costs (12) (11) (8.90) (9.10)
Other costs (50) (59) (59) (64)
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Y/e 31 Mar( In .Cr) Mar-2021 Mar-2020 Mar-2018 Mar-2017
Revenue 147 162 157 130
yoy growth (%) (9.30) 2.90 20.90 1.92
Raw materials (36) (31) (32) (23)
As % of sales 24.40 19.40 20.20 18
Employee costs (18) (17) (14) (12)
As % of sales 12.20 10.70 8.88 9.11
Other costs (74) (96) (94) (84)
As % of sales 50.10 59.30 59.40 64.30
Operating profit 19.70 17.10 18.10 11.20
OPM 13.40 10.50 11.50 8.61
Depreciation (6) (6.40) (7.20) (4.40)
Interest expense (11) (11) (13) (9.30)
Other income 1.10 1.39 0.60 0.66
Profit before tax 3.89 1.40 (1.90) (1.90)
Taxes (1.50) (0.20) (0.40) (0.90)
Tax rate (40) (14) 21.10 47.60
Minorities and other -- -- -- --
Adj. profit 2.35 1.20 (2.30) (2.70)
Exceptional items -- 4.87 -- --
Net profit 2.35 6.08 (2.30) (2.70)
yoy growth (%) (61) (366) (16) (69)
NPM 1.60 3.75 (1.40) (2.10)
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Y/e 31 Mar ( In .Cr) Mar-2021 Mar-2020 Mar-2018 Mar-2017
Profit before tax 3.89 1.40 (1.90) (1.90)
Depreciation (6) (6.40) (7.20) (4.40)
Tax paid (1.50) (0.20) (0.40) (0.90)
Working capital (56) (63) (66) (54)
Other operating items -- -- -- --
Operating cashflow (59) (68) (75) (61)
Capital expenditure 134 117 9.57 85.10
Free cash flow 75 48.90 (66) 23.80
Equity raised 179 163 160 155
Investments (0.20) (0.20) (0.20) (0.20)
Debt financing/disposal 27.40 19.80 (2.30) 41.80
Dividends paid -- -- -- --
Other items -- -- -- --
Net in cash 281 231 92.20 220
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Y/e 31 Mar ( In .Cr) Mar-2021 Mar-2020 Mar-2019 Mar-2018
Equity capital 22.20 22.20 22.20 22.20
Preference capital -- -- -- --
Reserves 95 93.20 87.20 86.90
Net worth 117 115 109 109
Minority interest
Debt 115 105 103 105
Deferred tax liabilities (net) 2.57 2.58 1.82 2.10
Total liabilities 234 223 214 216
Fixed assets 209 204 195 195
Intangible assets
Investments 0.12 0.11 0.10 0.12
Deferred tax asset (net) 6.63 7.37 6.01 6.17
Net working capital 15.90 8.66 7.23 11.90
Inventories 20.50 15.80 18.10 12.70
Inventory Days 51 35.60 -- 29.30
Sundry debtors 15.40 13.50 13 15.80
Debtor days 38.20 30.40 -- 36.50
Other current assets 39.10 36.70 35.50 38.90
Sundry creditors (19) (24) (25) (27)
Creditor days 47.40 54.60 -- 63.50
Other current liabilities (40) (33) (35) (28)
Cash 2.41 3.01 5.89 2.84
Total assets 234 223 214 216
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Particulars ( Rupees In Crores.) Jun-2021 Mar-2021 Dec-2020 Sep-2020 Jun-2020
Gross Sales 44.90 53.30 38.60 31.60 23.40
Excise Duty -- -- -- -- --
Net Sales 44.90 53.30 38.60 31.60 23.40
Other Operating Income -- -- -- -- --
Other Income 0.49 0.57 0.17 0.18 0.19
Total Income 45.40 53.90 38.80 31.80 23.60
Total Expenditure ** 40 49.40 30.50 26.50 20.80
PBIDT 5.37 4.50 8.23 5.29 2.75
Interest 2.70 3.35 3.06 2.50 1.94
PBDT 2.67 1.16 5.18 2.79 0.81
Depreciation 1.34 1.41 1.54 1.58 1.52
Minority Interest Before NP -- -- -- -- --
Tax 0.17 1.14 0.40 -- --
Deferred Tax -- -- -- -- --
Reported Profit After Tax 1.16 (1.40) 3.23 1.22 (0.70)
Minority Interest After NP -- -- -- -- --
Net Profit after Minority Interest 1.16 (1.40) 3.23 1.22 (0.70)
Extra-ordinary Items -- -- -- -- --
Adjusted Profit After Extra-ordinary item 1.16 (1.40) 3.23 1.22 (0.70)
EPS (Unit Curr.) 0.52 (0.60) 1.46 0.55 (0.30)
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) -- -- -- -- --
Equity 22.20 22.20 22.20 22.20 22.20
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(%) 12 8.44 21.30 16.70 11.80
PBDTM(%) 5.95 2.18 13.40 8.83 3.46
PATM(%) 2.58 (2.60) 8.37 3.86 (3)
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