Lemon Tree Hotels Ltd Stock/Share Price, Latest BSE/NSE Lemon Tree Hotels Ltd Financial Summary at www.indiainfoline.com

Y/e 31 Mar	Mar-2020	Mar-2017	Mar-2016	-
Growth matrix (%)
Revenue growth	62.50	12	--	--
Op profit growth	105	17.10	--	--
EBIT growth	110	45.50	--	--
Net profit growth	54.70	(77)	--	--
Profitability ratios (%)
OPM	35.60	28.30	27	--
EBIT margin	24.20	18.70	14.40	--
Net profit margin	(1.40)	(1.50)	(7.30)	--
RoCE	5.59	3.85	--	--
RoNW	(0.30)	(0.20)	--	--
RoA	(0.10)	(0.10)	--	--
Per share ratios ()
EPS	--	--	--	--
Dividend per share	--	--	--	--
Cash EPS	(1.20)	(0.70)	(1)	--
Book value per share	10.40	10.40	10.40	--
Valuation ratios
P/E	--	--	--	--
P/CEPS	(18)	--	--	--
P/B	2.11	--	--	--
EV/EBIDTA	14.90	--	--	--
Payout (%)
Dividend payout	--	--	--	--
Tax payout	(2,221)	1,454	34.80	--
Liquidity ratios
Debtor days	22.30	24.80	--	--
Inventory days	3.59	4.57	--	--
Creditor days	(82)	(90)	--	--
Leverage ratios
Interest coverage	(1)	(1)	(0.70)	--
Net debt / equity	2.40	0.97	0.76	--
Net debt / op. profit	8.29	6.71	6.14	--
Cost breakup ()
Material costs	(8.50)	(8.60)	(9.40)	--
Employee costs	(23)	(24)	(23)	--
Other costs	(33)	(40)	(40)	--

Y/e 31 Mar( In .Cr)	Mar-2020	Mar-2017	Mar-2016	-
Revenue	669	412	368	--
yoy growth (%)	62.50	12	--	--
Raw materials	(57)	(35)	(35)	--
As % of sales	8.51	8.57	9.41	--
Employee costs	(155)	(97)	(85)	--
As % of sales	23.20	23.50	23.20	--
Other costs	(219)	(163)	(148)	--
As % of sales	32.70	39.70	40.30	--
Operating profit	238	116	99.50	--
OPM	35.60	28.30	27	--
Depreciation	(87)	(51)	(52)	--
Interest expense	(162)	(78)	(72)	--
Other income	10.90	11.80	5.89	--
Profit before tax	0.49	(0.30)	(19)	--
Taxes	(11)	(4.80)	(6.60)	--
Tax rate	(2,221)	1,454	34.80	--
Minorities and other	3.52	(1)	(1.40)	--
Adj. profit	(6.90)	(6.20)	(27)	--
Exceptional items	--	--	--	--
Net profit	(9.50)	(6.20)	(27)	--
yoy growth (%)	54.70	(77)	--	--
NPM	(1.40)	(1.50)	(7.30)	--

Y/e 31 Mar ( In .Cr)	Mar-2020	Mar-2018	Mar-2017	Mar-2016
Revenue	270	231	218	193
yoy growth (%)	16.70	5.79	13	(14)
Raw materials	(17)	(16)	(14)	(13)
As % of sales	6.18	6.75	6.26	6.73
Employee costs	(61)	(51)	(50)	(47)
As % of sales	22.80	22	23	24.40
Other costs	(86)	(97)	(95)	(90)
As % of sales	31.90	41.80	43.40	46.50
Operating profit	105	68	59.70	43.30
OPM	39.10	29.40	27.30	22.40
Depreciation	(22)	(20)	(21)	(22)
Interest expense	(48)	(34)	(41)	(43)
Other income	5.10	12.30	10.70	3.66
Profit before tax	40.60	26.30	7.90	(17)
Taxes	(8.40)	(4.10)	(1.30)	(0.10)
Tax rate	(21)	(16)	(16)	0.62
Minorities and other	--	--	--	--
Adj. profit	32.20	22.10	6.61	(18)
Exceptional items	--	--	--	--
Net profit	32.20	22.10	6.61	(18)
yoy growth (%)	45.40	235	(138)	2,317
NPM	11.90	9.58	3.03	(9.10)

Y/e 31 Mar ( In .Cr)	Mar-2020	Mar-2017	Mar-2016	-
Profit before tax	0.49	(0.30)	(19)	--
Depreciation	(87)	(51)	(52)	--
Tax paid	(11)	(4.80)	(6.60)	--
Working capital	11.90	--	--	--
Other operating items	--	--	--	--
Operating cashflow	(86)	(56)	--	--
Capital expenditure	2,125	--	--	--
Free cash flow	2,039	(56)	--	--
Equity raised	84.30	60.90	--	--
Investments	8.23	--	--	--
Debt financing/disposal	1,393	50.60	--	--
Dividends paid	--	--	--	--
Other items	--	--	--	--
Net in cash	3,524	55.40	--	--

Y/e 31 Mar ( In .Cr)	Mar-2020	Mar-2019	Mar-2018	Mar-2017
Equity capital	790	789	786	781
Preference capital	--	--	--	--
Reserves	32.70	85.70	28.50	27.40
Net worth	823	875	815	809
Minority interest
Debt	2,017	1,196	1,011	799
Deferred tax liabilities (net)	137	107	95.70	59.50
Total liabilities	3,699	2,610	2,350	2,095
Fixed assets	3,302	2,268	2,019	1,769
Intangible assets
Investments	14	34.90	14.60	6.34
Deferred tax asset (net)	141	128	91.50	52.70
Net working capital	201	148	204	249
Inventories	8.22	5.98	5.39	4.94
Inventory Days	4.48	--	--	4.38
Sundry debtors	50.30	84.40	52.50	31.50
Debtor days	27.40	--	--	27.90
Other current assets	343	327	346	382
Sundry creditors	(114)	(146)	(105)	(81)
Creditor days	62.30	--	--	71.40
Other current liabilities	(86)	(123)	(95)	(89)
Cash	40.80	31.40	21	17.60
Total assets	3,699	2,610	2,350	2,095

Select Period

Particulars ( Rupees In Crores.)	Dec-2020	Sep-2020	Jun-2020	Mar-2020	Dec-2019
Gross Sales	68.40	47.60	40.70	176	200
Excise Duty	--	--	--	--	--
Net Sales	68.40	47.60	40.70	176	200
Other Operating Income	--	--	--	--	--
Other Income	2.24	6.01	3.12	1.15	3.18
Total Income	70.60	53.60	43.80	177	203
Total Expenditure **	48.40	40	37.50	114	119
PBIDT	22.30	13.70	6.28	63.80	83.50
Interest	45.40	46.30	46.90	49.50	45.20
PBDT	(23)	(33)	(41)	14.30	38.30
Depreciation	27.30	27	27.10	27.70	22.70
Minority Interest Before NP	--	--	--	--	--
Tax	--	--	0.01	0.30	1.50
Deferred Tax	(4.80)	(6.10)	(7.10)	5.26	3.05
Reported Profit After Tax	(46)	(54)	(61)	(19)	11.10
Minority Interest After NP	(14)	(16)	(19)	(1.10)	(1.10)
Net Profit after Minority Interest	(31)	(37)	(42)	(18)	12.20
Extra-ordinary Items	--	--	--	--	--
Adjusted Profit After Extra-ordinary item	(31)	(37)	(42)	(18)	12.20
EPS (Unit Curr.)	(0.40)	(0.50)	(0.50)	(0.20)	0.15
Book Value (Unit Curr.)	--	--	--	--	--
Dividend (%)	--	--	--	--	--
Equity	790	790	790	790	790
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(%)	32.50	28.70	15.40	36.20	41.80
PBDTM(%)	(34)	(69)	(100)	8.10	19.20
PATM(%)	(67)	(112)	(149)	(11)	5.55

QuickLinks for Lemon Tree Hotels Ltd.

Y/e 31 Mar ( In .Cr)	Mar-2020	Mar-2019	Mar-2018	Mar-2017
Equity capital	790	789	786	781
Preference capital	--	--	--	--
Reserves	253	242	175	146
Net worth	1,044	1,031	961	927
Minority interest
Debt	512	310	319	321
Deferred tax liabilities (net)	37.80	42.90	--	36.30
Total liabilities	1,594	1,385	1,280	1,285
Fixed assets	560	450	462	443
Intangible assets
Investments	795	734	716	697
Deferred tax asset (net)	68.50	67.70	--	36.30
Net working capital	158	122	96.10	103
Inventories	2.34	2.03	2	2.03
Inventory Days	3.17	--	3.16	3.39
Sundry debtors	79.80	49.70	20.60	14.60
Debtor days	108	--	32.60	24.30
Other current assets	136	148	140	144
Sundry creditors	(46)	(48)	(45)	(38)
Creditor days	62.80	--	71.60	63.20
Other current liabilities	(14)	(29)	(22)	(20)
Cash	11.90	10.40	5.72	5.66
Total assets	1,594	1,385	1,280	1,285

Lemon Tree Hotels Financial Statements