Dhampure Speciality Sugars Financial Statements

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Y/e 31 Mar Mar-2020 Mar-2018 Mar-2017 Mar-2016
Growth matrix (%)        
Revenue growth (13) (63) (25) (11)
Op profit growth 728 (99) 60.40 (48)
EBIT growth (6.10) (51) 107 (12)
Net profit growth (172) (54) 96.10 (17)
Profitability ratios (%)        
OPM 0.86 0.09 3.12 1.47
EBIT margin 8.49 7.87 6.03 2.20
Net profit margin (3.30) 4 3.22 1.24
RoCE 2.49 3.22 6.43 3.11
RoNW (0.30) 0.41 0.92 0.48
RoA (0.20) 0.41 0.86 0.44
Per share ratios ()        
EPS -- 0.45 1.03 0.53
Dividend per share -- -- -- --
Cash EPS (0.60) 0.22 0.80 (0.60)
Book value per share 28.40 28.50 28.50 27.50
Valuation ratios        
P/E -- 28 17.10 31.40
P/CEPS (16) 58.50 21.90 (26)
P/B 0.35 0.44 0.62 0.60
EV/EBIDTA 16.30 10.50 7.73 9.62
Payout (%)        
Dividend payout -- -- -- --
Tax payout (140) (22) (33) (22)
Liquidity ratios        
Debtor days 83.60 113 39.40 21.70
Inventory days 81.70 79.40 21.10 8.10
Creditor days (65) (87) (22) (5.90)
Leverage ratios        
Interest coverage (41) (2.80) (4.80) (3.60)
Net debt / equity 0.29 -- -- 0.14
Net debt / op. profit 103 (62) (0.80) 5.97
Cost breakup ()        
Material costs (57) (70) (87) (92)
Employee costs (18) (14) (4.70) (3.20)
Other costs (23) (15) (4.90) (3.60)
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Y/e 31 Mar( In .Cr) Mar-2020 Mar-2018 Mar-2017 Mar-2016
Revenue 7.48 8.59 23.10 30.70
yoy growth (%) (13) (63) (25) (11)
Raw materials (4.30) (6) (20) (28)
As % of sales 57.40 70.30 87.30 91.80
Employee costs (1.40) (1.20) (1.10) (1)
As % of sales 18.50 14.40 4.72 3.21
Other costs (1.70) (1.30) (1.10) (1.10)
As % of sales 23.20 15.30 4.87 3.56
Operating profit 0.06 0.01 0.72 0.45
OPM 0.86 0.09 3.12 1.47
Depreciation (0.30) (0.20) (0.20) (0.80)
Interest expense -- (0.20) (0.30) (0.20)
Other income 0.83 0.85 0.84 1.07
Profit before tax 0.62 0.44 1.11 0.49
Taxes (0.90) (0.10) (0.40) (0.10)
Tax rate (140) (22) (33) (22)
Minorities and other -- -- -- --
Adj. profit (0.20) 0.34 0.74 0.38
Exceptional items -- -- -- --
Net profit (0.20) 0.34 0.74 0.38
yoy growth (%) (172) (54) 96.10 (17)
NPM (3.30) 4 3.22 1.24
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2018 Mar-2017 Mar-2016
Profit before tax 0.62 0.44 1.11 0.49
Depreciation (0.30) (0.20) (0.20) (0.80)
Tax paid (0.90) (0.10) (0.40) (0.10)
Working capital 1.14 0.38 -- (0.40)
Other operating items -- -- -- --
Operating cashflow 0.64 0.54 0.58 (0.80)
Capital expenditure 9.57 (8) -- 8.04
Free cash flow 10.20 (7.50) 0.58 7.20
Equity raised 27.80 26.60 25.90 25.80
Investments 2.79 (3.80) -- 3.82
Debt financing/disposal 7.68 (2.80) -- 2.99
Dividends paid -- -- -- --
Other items -- -- -- --
Net in cash 48.50 12.50 26.50 39.80
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2019 Mar-2018 Mar-2017
Equity capital 7.93 7.95 7.56 7.20
Preference capital -- -- -- --
Reserves 14.60 14.90 14 13.30
Net worth 22.50 22.80 21.50 20.50
Minority interest
Debt 7 7.36 -- --
Deferred tax liabilities (net) -- -- -- --
Total liabilities 29.50 30.20 21.50 20.50
Fixed assets 10.80 10.50 9.06 8.22
Intangible assets
Investments 2.93 2.95 2.59 6.62
Deferred tax asset (net) 0.22 1 1.09 1.13
Net working capital 15.30 13.10 8.30 3.99
Inventories 1.74 1.52 1.61 2.13
Inventory Days 84.90 -- 68.40 33.60
Sundry debtors 1.48 1.64 1.95 3.36
Debtor days 72.20 -- 82.80 53.10
Other current assets 13.40 11.80 7.84 4.21
Sundry creditors (1) (1.30) (1.70) (2.40)
Creditor days 46.80 -- 71.40 38.40
Other current liabilities (0.40) (0.60) (1.40) (3.30)
Cash 0.36 2.59 0.48 0.59
Total assets 29.50 30.20 21.50 20.60
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Particulars ( Rupees In Crores.) Mar-2020 Dec-2019 Sep-2019 Jun-2019 Mar-2019
Gross Sales 1.55 2.81 1.16 1.96 8.20
Excise Duty -- -- -- -- --
Net Sales 1.55 2.81 1.16 1.96 8.20
Other Operating Income -- -- -- -- --
Other Income 0.46 0.04 0.10 0.22 0.37
Total Income 2.01 2.86 1.26 2.18 8.57
Total Expenditure ** 1.54 2.60 1.14 2.06 7.52
PBIDT 0.48 0.26 0.12 0.12 1.05
Interest -- -- 0.01 0.01 0.05
PBDT 0.47 0.26 0.12 0.12 1
Depreciation 0.12 0.02 0.08 0.03 0.28
Minority Interest Before NP -- -- -- -- --
Tax 0.22 0.06 0.03 0.08 0.20
Deferred Tax 0.78 -- -- -- --
Reported Profit After Tax (0.40) 0.17 0.01 0.01 0.52
Minority Interest After NP -- -- -- -- --
Net Profit after Minority Interest (0.40) 0.17 0.01 0.01 0.52
Extra-ordinary Items 0.09 -- -- -- --
Adjusted Profit After Extra-ordinary item (0.50) 0.17 0.01 0.01 0.52
EPS (Unit Curr.) -- 0.10 0.02 0.04 0.65
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) -- -- -- -- --
Equity 7.95 7.93 7.95 7.95 7.95
Public Shareholding (Number) -- -- 3,833,274 3,833,274 3,633,537
Public Shareholding (%) -- -- 45.80 45.80 45.80
Pledged/Encumbered - No. of Shares -- -- -- -- --
Pledged/Encumbered - % in Total Promoters Holding -- -- -- -- --
Pledged/Encumbered - % in Total Equity -- -- -- -- --
Non Encumbered - No. of Shares -- -- 4,117,926 4,117,926 4,297,663
Non Encumbered - % in Total Promoters Holding -- -- 100 100 100
Non Encumbered - % in Total Equity -- -- 54.20 54.20 54.20
PBIDTM(%) 31 9.25 10.30 6.12 12.80
PBDTM(%) 30.30 9.25 10.30 6.12 12.20
PATM(%) (28) 6.05 0.86 0.51 6.34