Cella Space Financial Statements

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Y/e 31 Mar Mar-2020 Mar-2018 Mar-2017 Mar-2016
Growth matrix (%)        
Revenue growth 65.50 (94) (73) (35)
Op profit growth (113) (96) 545 (406)
EBIT growth (94) (121) 350 864
Net profit growth (111) (79) 117 44
Profitability ratios (%)        
OPM 7.95 (100) (132) (5.60)
EBIT margin 15.80 467 (133) (8.10)
Net profit margin 30.10 (473) (132) (17)
RoCE 3.74 34.90 (71) (10)
RoNW (1.40) 9.91 (944) (13)
RoA 1.78 (8.80) (18) (5.30)
Per share ratios ()        
EPS 0.40 -- -- --
Dividend per share -- -- -- --
Cash EPS 0.20 (4.90) (23) (12)
Book value per share (6.90) (9.30) (14) 15
Valuation ratios        
P/E 7.68 -- -- --
P/CEPS 15.50 (1.60) (0.30) (0.80)
P/B (0.20) (0.50) (0.50) 1.08
EV/EBIDTA 38.30 4.13 (1.80) (9)
Payout (%)        
Dividend payout -- -- -- --
Tax payout -- 49.80 (14) (4.50)
Liquidity ratios        
Debtor days 132 576 131 76.60
Inventory days -- 102 71.50 49.70
Creditor days (430) (492) (65) (61)
Leverage ratios        
Interest coverage (0.30) (3.50) 6.48 1.27
Net debt / equity (2) (1.40) (2.30) 1.16
Net debt / op. profit 126 (14) (1.40) (5)
Cost breakup ()        
Material costs (22) (17) (81) (64)
Employee costs (23) (49) (13) (9.60)
Other costs (47) (135) (139) (32)
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Y/e 31 Mar( In .Cr) Mar-2020 Mar-2018 Mar-2017 Mar-2016
Revenue 2.69 1.62 27.80 101
yoy growth (%) 65.50 (94) (73) (35)
Raw materials (0.60) (0.30) (22) (65)
As % of sales 22.20 16.60 80.70 63.70
Employee costs (0.60) (0.80) (3.60) (9.70)
As % of sales 23.30 48.60 12.80 9.61
Other costs (1.30) (2.20) (39) (33)
As % of sales 46.60 135 139 32.30
Operating profit 0.21 (1.60) (37) (5.70)
OPM 7.95 (100) (132) (5.60)
Depreciation (0.40) (0.70) (1.40) (3.30)
Interest expense (1.60) (2.10) (5.70) (6.40)
Other income 0.64 9.95 1.14 0.77
Profit before tax (1.20) 5.45 (43) (15)
Taxes -- 2.72 5.86 0.66
Tax rate -- 49.80 (14) (4.50)
Minorities and other 0.05 -- -- --
Adj. profit (1.10) 8.17 (37) (14)
Exceptional items 1.94 (16) -- (3)
Net profit 0.81 (7.70) (37) (17)
yoy growth (%) (111) (79) 117 44
NPM 30.10 (473) (132) (17)
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2018 Mar-2017 Mar-2016
Profit before tax (1.20) 5.45 (43) (15)
Depreciation (0.40) (0.70) (1.40) (3.30)
Tax paid -- 2.72 5.86 0.66
Working capital (22) (22) 0.54 (19)
Other operating items -- -- -- --
Operating cashflow (23) (15) (38) (36)
Capital expenditure (64) (93) (97) (18)
Free cash flow (87) (108) (135) (54)
Equity raised (7.50) 0.79 25.20 52.60
Investments (0.70) (0.70) (0.70) (0.20)
Debt financing/disposal 7.10 (16) 17.20 (1.70)
Dividends paid -- -- -- --
Other items -- -- -- --
Net in cash (88) (123) (93) (3.10)
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2019 Mar-2018 Mar-2017
Equity capital 19.20 19.60 19.70 16.40
Preference capital 11.40 10.60 10.90 --
Reserves (44) (45) (47) (39)
Net worth (13) (15) (16) (23)
Minority interest
Debt 27.70 16 22.60 53.40
Deferred tax liabilities (net) -- -- 1.53 4.37
Total liabilities 14.60 1.64 8.19 35.30
Fixed assets 18.30 9.39 7.70 9.66
Intangible assets
Investments 0.01 0.01 0.02 0.02
Deferred tax asset (net) -- -- 1.25 1.25
Net working capital (4.50) (8.20) (1.40) 23.50
Inventories -- -- -- 0.91
Inventory Days -- -- -- 11.90
Sundry debtors 0.15 0.51 1.79 3.34
Debtor days 20.40 -- 402 43.80
Other current assets 0.68 0.51 7.04 27.70
Sundry creditors (2) (5) (3.80) (5)
Creditor days 276 -- 854 65.10
Other current liabilities (3.30) (4.20) (6.50) (3.50)
Cash 0.78 0.39 0.63 0.85
Total assets 14.60 1.63 8.17 35.20
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Particulars ( Rupees In Crores.) Sep-2020 Jun-2020 Mar-2020 Dec-2019 Sep-2019
Gross Sales 0.39 0.36 0.40 1.85 0.32
Excise Duty -- -- -- -- --
Net Sales 0.39 0.36 0.40 1.85 0.32
Other Operating Income -- -- -- -- --
Other Income 0.59 0.01 2.14 0.34 0.09
Total Income 0.98 0.37 2.54 2.19 0.41
Total Expenditure ** 0.29 0.13 0.49 0.90 0.45
PBIDT 0.69 0.24 2.05 1.29 --
Interest 0.21 0.26 0.31 0.36 0.41
PBDT 0.49 -- 1.74 0.93 (0.50)
Depreciation 0.20 0.12 0.12 0.10 0.10
Minority Interest Before NP -- -- -- -- --
Tax -- -- -- -- --
Deferred Tax -- -- -- -- --
Reported Profit After Tax 0.29 (0.10) 1.62 0.83 (0.60)
Minority Interest After NP -- -- -- (0.10) --
Net Profit after Minority Interest 0.29 (0.10) 1.62 0.92 (0.60)
Extra-ordinary Items 0.59 -- 1.94 -- --
Adjusted Profit After Extra-ordinary item (0.30) (0.10) (0.30) 0.92 (0.60)
EPS (Unit Curr.) 0.15 (0.10) 0.85 0.43 (0.30)
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) -- -- -- -- --
Equity 19.20 19.20 19.20 1.92 19.20
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(%) 177 66.70 513 69.70 (13)
PBDTM(%) 126 (5.60) 435 50.30 (141)
PATM(%) 74.40 (39) 405 44.90 (172)