Josts Engineering Company Financial Statements

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Y/e 31 Mar Mar-2020 Mar-2018 - -
Growth matrix (%)        
Revenue growth 25.10 -- -- --
Op profit growth 150 -- -- --
EBIT growth 130 -- -- --
Net profit growth (70) -- -- --
Profitability ratios (%)        
OPM 9.31 4.65 -- --
EBIT margin 6.86 3.74 -- --
Net profit margin 0.47 1.95 -- --
RoCE 16.50 -- -- --
RoNW 0.58 -- -- --
RoA 0.28 -- -- --
Per share ratios ()        
EPS 2.50 18 -- --
Dividend per share 3 2 -- --
Cash EPS (26) 5.99 -- --
Book value per share 269 235 -- --
Valuation ratios        
P/E 224 66.30 -- --
P/CEPS (21) 199 -- --
P/B 2.08 5.07 -- --
EV/EBIDTA 6.61 26.40 -- --
Payout (%)        
Dividend payout -- 10.40 -- --
Tax payout (12) 11.20 -- --
Liquidity ratios        
Debtor days 109 -- -- --
Inventory days 44.70 -- -- --
Creditor days (70) -- -- --
Leverage ratios        
Interest coverage (2.40) (1.80) -- --
Net debt / equity 0.79 0.55 -- --
Net debt / op. profit 1.85 2.80 -- --
Cost breakup ()        
Material costs (54) (60) -- --
Employee costs (22) (19) -- --
Other costs (14) (16) -- --
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Y/e 31 Mar( In .Cr) Mar-2020 Mar-2018 - -
Revenue 115 91.90 -- --
yoy growth (%) 25.10 -- -- --
Raw materials (62) (55) -- --
As % of sales 53.80 60.30 -- --
Employee costs (26) (17) -- --
As % of sales 22.40 18.70 -- --
Other costs (17) (15) -- --
As % of sales 14.50 16.30 -- --
Operating profit 10.70 4.28 -- --
OPM 9.31 4.65 -- --
Depreciation (3) (1.20) -- --
Interest expense (3.30) (1.90) -- --
Other income 0.19 0.40 -- --
Profit before tax 4.61 1.51 -- --
Taxes (0.50) 0.17 -- --
Tax rate (12) 11.20 -- --
Minorities and other 0.31 0.12 -- --
Adj. profit 4.38 1.80 -- --
Exceptional items (3.80) -- -- --
Net profit 0.54 1.80 -- --
yoy growth (%) (70) -- -- --
NPM 0.47 1.95 -- --
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2018 - -
Profit before tax 4.61 1.51 -- --
Depreciation (3) (1.20) -- --
Tax paid (0.50) 0.17 -- --
Working capital 2 -- -- --
Other operating items -- -- -- --
Operating cashflow 3.06 -- -- --
Capital expenditure 17.20 -- -- --
Free cash flow 20.30 -- -- --
Equity raised 44.60 -- -- --
Investments 0.01 -- -- --
Debt financing/disposal 10.70 -- -- --
Dividends paid -- 0.19 -- --
Other items -- -- -- --
Net in cash 75.60 -- -- --
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2019 Mar-2018 -
Equity capital 0.93 0.93 0.93 --
Preference capital -- -- -- --
Reserves 24.10 24.10 21 --
Net worth 25.10 25 22 --
Minority interest
Debt 27.20 26.30 16.50 --
Deferred tax liabilities (net) -- -- 0.13 --
Total liabilities 55.40 54.80 40.40 --
Fixed assets 24.10 24 11.50 --
Intangible assets
Investments 0.14 0.13 0.13 --
Deferred tax asset (net) 1.71 1.97 0.63 --
Net working capital 22 22.70 23.70 --
Inventories 15.10 13 13 --
Inventory Days 48 -- 51.70 --
Sundry debtors 33.70 34.60 35.20 --
Debtor days 107 -- 140 --
Other current assets 9.96 9.06 7.10 --
Sundry creditors (21) (21) (19) --
Creditor days 66.20 -- 75.20 --
Other current liabilities (16) (13) (13) --
Cash 7.43 5.90 4.53 --
Total assets 55.40 54.80 40.50 --
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Particulars ( Rupees In Crores.) Jun-2020 Mar-2020 Dec-2019 Sep-2019 Jun-2019
Gross Sales 13.80 25.40 38 28 23.50
Excise Duty -- -- -- -- --
Net Sales 13.80 25.40 38 28 23.50
Other Operating Income -- -- -- -- --
Other Income 0.15 0.09 0.04 0.04 0.02
Total Income 14 25.50 38.10 28 23.50
Total Expenditure ** 11.90 26.90 33 26.50 21.70
PBIDT 2.10 (1.40) 5.10 1.52 1.88
Interest 0.58 0.72 0.87 0.83 0.86
PBDT 1.52 (2.20) 4.23 0.69 1.02
Depreciation 0.70 0.76 0.77 0.76 0.72
Minority Interest Before NP -- -- -- -- --
Tax 0.24 0.34 0.24 0.16 0.24
Deferred Tax 0.13 0.01 0.09 (0.20) (0.10)
Reported Profit After Tax 0.45 (3.30) 3.12 (0.10) 0.10
Minority Interest After NP (0.10) (0.10) (0.10) (0.10) --
Net Profit after Minority Interest 0.57 (3.20) 3.24 -- 0.10
Extra-ordinary Items -- (2.90) (0.60) -- --
Adjusted Profit After Extra-ordinary item 0.57 (0.30) 3.81 -- 0.10
EPS (Unit Curr.) 4.81 (35) 33.50 (0.90) 1.08
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) -- -- -- -- --
Equity 0.93 0.93 0.93 0.93 0.93
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(%) 15.20 (5.70) 13.40 5.43 7.99
PBDTM(%) 11 (8.50) 11.10 2.47 4.34
PATM(%) 3.26 (13) 8.21 (0.30) 0.43