Lypsa Gems & Jewellery Financial Statements

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Y/e 31 Mar Mar-2019 Mar-2018 Mar-2017 Mar-2016
Growth matrix (%)        
Revenue growth (38) 22.80 (45) (19)
Op profit growth (47) 11 4.77 (12)
EBIT growth (48) 11.90 12.30 (5.50)
Net profit growth (49) 30.60 15 4.45
Profitability ratios (%)        
OPM 7.44 8.82 9.75 5.09
EBIT margin 7.36 8.81 9.66 4.70
Net profit margin 7.21 8.77 8.24 3.92
RoCE 9.48 21.70 22.80 22.90
RoNW 2.78 6.63 6.54 7.49
RoA 2.32 5.40 4.86 4.77
Per share ratios ()        
EPS 4.89 9.52 10.20 8.87
Dividend per share -- -- -- --
Cash EPS 4.77 9.40 10 8.65
Book value per share 47.30 40.70 43.60 34.40
Valuation ratios        
P/E 1.52 1.96 4.71 6.90
P/CEPS 1.56 1.98 4.81 7.08
P/B 0.16 0.46 1.10 1.78
EV/EBIDTA 3.18 2.71 6.44 9
Payout (%)        
Dividend payout -- -- -- --
Tax payout (0.20) 0.04 (0.20) (3.10)
Liquidity ratios        
Debtor days 565 343 448 206
Inventory days 3.10 2.29 25.40 23.60
Creditor days (321) (223) (368) (175)
Leverage ratios        
Interest coverage (55) (217) (6.90) (7.10)
Net debt / equity 0.19 0.19 0.25 0.35
Net debt / op. profit 1.75 0.79 0.91 1.06
Cost breakup ()        
Material costs (92) (91) (90) (92)
Employee costs (0.30) (0.20) (0.30) (0.60)
Other costs (0.40) (0.30) (0.20) (2.50)
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Y/e 31 Mar( In .Cr) Mar-2019 Mar-2018 Mar-2017 Mar-2016
Revenue 200 320 261 477
yoy growth (%) (38) 22.80 (45) (19)
Raw materials (184) (290) (234) (438)
As % of sales 91.90 90.60 89.70 91.80
Employee costs (0.60) (0.80) (0.90) (2.80)
As % of sales 0.30 0.25 0.34 0.58
Other costs (0.80) (1) (0.60) (12)
As % of sales 0.40 0.32 0.24 2.51
Operating profit 14.90 28.20 25.40 24.30
OPM 7.44 8.82 9.75 5.09
Depreciation (0.30) (0.40) (0.40) (0.50)
Interest expense (0.30) (0.10) (3.70) (3.20)
Other income 0.18 0.32 0.19 (1.40)
Profit before tax 14.50 28.10 21.50 19.30
Taxes -- 0.01 -- (0.60)
Tax rate (0.20) 0.04 (0.20) (3.10)
Minorities and other -- -- -- --
Adj. profit 14.40 28.10 21.50 18.70
Exceptional items -- -- -- --
Net profit 14.40 28.10 21.50 18.70
yoy growth (%) (49) 30.60 15 4.45
NPM 7.21 8.77 8.24 3.92
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Y/e 31 Mar ( In .Cr) Mar-2019 Mar-2018 Mar-2017 Mar-2016
Profit before tax 14.50 28.10 21.50 19.30
Depreciation (0.30) (0.40) (0.40) (0.50)
Tax paid -- 0.01 -- (0.60)
Working capital 136 93.60 59.30 14
Other operating items -- -- -- --
Operating cashflow 150 121 80.40 32.20
Capital expenditure 6.64 4.96 3.12 1.36
Free cash flow 156 126 83.50 33.60
Equity raised 121 90.60 77.40 64
Investments 1.94 (0.30) (0.90) 0.11
Debt financing/disposal 27.40 11 14.80 (5.70)
Dividends paid -- -- -- --
Other items -- -- -- --
Net in cash 306 228 175 92
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Y/e 31 Mar ( In .Cr) Mar-2019 Mar-2018 Mar-2017 Mar-2016
Equity capital 29.50 29.50 21.10 21.10
Preference capital -- -- -- --
Reserves 110 90.50 70.80 51.40
Net worth 140 120 91.80 72.40
Minority interest
Debt 26.50 23.60 24 32.40
Deferred tax liabilities (net) 0.31 0.30 0.33 0.31
Total liabilities 166 144 116 105
Fixed assets 4.68 5.03 5.40 5.86
Intangible assets
Investments 3.70 0.24 0.24 0.32
Deferred tax asset (net) -- -- -- --
Net working capital 158 137 110 92.20
Inventories 1 2.40 1.62 34.60
Inventory Days 1.83 2.74 2.27 26.50
Sundry debtors 355 264 338 302
Debtor days 649 300 474 231
Other current assets 0.53 0.31 0.30 1.14
Sundry creditors (198) (127) (229) (244)
Creditor days 361 145 321 187
Other current liabilities (1.60) (1.30) (1.30) (1)
Cash 0.57 1.14 0.89 6.74
Total assets 166 144 116 105
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Particulars ( Rupees In Crores.) Mar-2019 Mar-2018 Mar-2017 Mar-2016 Mar-2015
Gross Sales 200 320 261 477 592
Excise Duty -- -- -- -- --
Net Sales 200 320 261 477 592
Other Operating Income -- -- -- -- --
Other Income -- 0.09 0.22 0.71 0.56
Total Income 200 320 261 478 592
Total Expenditure ** 185 292 235 455 569
PBIDT 15.10 28.60 25.60 22.90 23.40
Interest 0.27 0.13 3.66 3.15 3.34
PBDT 14.80 28.40 22 19.70 20
Depreciation 0.35 0.37 0.43 0.46 0.35
Minority Interest Before NP -- -- -- -- --
Tax 0.02 0.02 0.02 0.59 1.79
Deferred Tax 0.01 -- -- -- --
Reported Profit After Tax 14.40 28.10 21.50 18.70 17.90
Minority Interest After NP -- -- -- -- --
Net Profit after Minority Interest 14.40 28.10 21.50 18.70 17.90
Extra-ordinary Items -- -- 0.01 (0.10) --
Adjusted Profit After Extra-ordinary item 14.40 28.10 21.50 18.80 17.90
EPS (Unit Curr.) 4.89 9.52 10.20 8.87 8.50
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) -- -- -- -- 3.50
Equity 29.50 29.50 21.10 21.10 21.10
Public Shareholding (Number) -- -- -- -- 13,475,000
Public Shareholding (%) -- -- -- -- 64
Pledged/Encumbered - No. of Shares -- -- -- -- --
Pledged/Encumbered - % in Total Promoters Holding -- -- -- -- --
Pledged/Encumbered - % in Total Equity -- -- -- -- --
Non Encumbered - No. of Shares -- -- -- -- 7,585,000
Non Encumbered - % in Total Promoters Holding -- -- -- -- 100
Non Encumbered - % in Total Equity -- -- -- -- 36
PBIDTM(%) 7.54 8.92 9.83 4.80 3.95
PBDTM(%) 7.40 8.88 8.42 4.14 3.39
PATM(%) 7.21 8.77 8.25 3.92 3.02