N K Industries Financial Statements

N K Industries Profit & Loss Statement

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Y/e 31 Mar Mar-2020 Mar-2018 Mar-2017 Mar-2016
Growth matrix (%)        
Revenue growth (14) 24.10 3.54 55.50
Op profit growth (103) 61.60 (34) (678)
EBIT growth 130 (65) 7.36 (76)
Net profit growth 99.30 (35) 11.70 (82)
Profitability ratios (%)        
OPM (0.20) 5.28 4.05 6.39
EBIT margin (4.50) (1.70) (5.90) (5.70)
Net profit margin (5.50) (2.30) (4.50) (4.20)
RoCE 1.62 0.73 2.03 1.88
RoNW 0.48 0.25 0.39 0.35
RoA 0.49 0.26 0.39 0.35
Per share ratios ()        
EPS -- -- -- --
Dividend per share -- -- -- --
Cash EPS (20) (22) (29) (29)
Book value per share (561) (519) (514) (526)
Valuation ratios        
P/E -- -- -- --
P/CEPS (1) (2.20) (1.30) (1.20)
P/B -- (0.10) (0.10) (0.10)
EV/EBIDTA 12.70 3.46 3.43 2.76
Payout (%)        
Dividend payout -- -- -- --
Tax payout 21 33.60 (24) (27)
Liquidity ratios        
Debtor days 97.90 100 110 129
Inventory days 12.40 17.80 24.80 16.10
Creditor days (9.60) (9.90) (7.30) (79)
Leverage ratios        
Interest coverage 580 20.10 4,864 213
Net debt / equity -- -- -- --
Net debt / op. profit 6.31 (0.20) (0.30) (0.20)
Cost breakup ()        
Material costs (77) (40) (48) (47)
Employee costs (3.30) (9.40) (9.10) (8.50)
Other costs (20) (46) (39) (38)
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Y/e 31 Mar( In .Cr) Mar-2020 Mar-2018 Mar-2017 Mar-2016
Revenue 115 134 108 104
yoy growth (%) (14) 24.10 3.54 55.50
Raw materials (89) (53) (52) (49)
As % of sales 77.10 39.60 48.20 47
Employee costs (3.80) (13) (9.80) (8.90)
As % of sales 3.33 9.36 9.11 8.53
Other costs (23) (61) (42) (40)
As % of sales 19.80 45.80 38.60 38.10
Operating profit (0.20) 7.07 4.38 6.67
OPM (0.20) 5.28 4.05 6.39
Depreciation (6) (10) (13) (13)
Interest expense -- (0.10) -- --
Other income 1.11 0.92 1.89 0.73
Profit before tax (5.20) (2.40) (6.30) (5.90)
Taxes (1.10) (0.80) 1.50 1.60
Tax rate 21 33.60 (24) (27)
Minorities and other -- -- -- --
Adj. profit (6.30) (3.10) (4.80) (4.30)
Exceptional items -- -- -- --
Net profit (6.30) (3.10) (4.80) (4.30)
yoy growth (%) 99.30 (35) 11.70 (82)
NPM (5.50) (2.30) (4.50) (4.20)
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2018 Mar-2017 Mar-2016
Profit before tax (5.20) (2.40) (6.30) (5.90)
Depreciation (6) (10) (13) (13)
Tax paid (1.10) (0.80) 1.50 1.60
Working capital 8.06 3.67 -- (3.70)
Other operating items -- -- -- --
Operating cashflow (4.20) (9.70) (17) (21)
Capital expenditure 109 68.50 -- (68)
Free cash flow 104 58.70 (17) (90)
Equity raised (655) (637) (625) (636)
Investments -- 0.01 -- --
Debt financing/disposal -- -- -- --
Dividends paid -- -- -- --
Other items -- -- -- --
Net in cash (550) (578) (642) (726)
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2019 Mar-2018 Mar-2017
Equity capital 6.01 6.01 6.01 6.01
Preference capital -- -- -- --
Reserves (343) (337) (318) (315)
Net worth (337) (331) (312) (309)
Minority interest
Debt -- -- -- --
Deferred tax liabilities (net) 4.71 5.91 6.86 --
Total liabilities (332) (325) (305) (309)
Fixed assets 220 226 230 171
Intangible assets
Investments 0.10 0.09 0.20 0.19
Deferred tax asset (net) 26.80 28.90 20.90 14.60
Net working capital (581) (586) (558) (495)
Inventories 2.68 23.90 5.12 7.99
Inventory Days 8.51 -- 13.90 27
Sundry debtors 20.80 35.30 40.80 32.60
Debtor days 66 -- 111 110
Other current assets 1,636 1,640 1,564 102
Sundry creditors (1.30) (47) (4.80) (2.10)
Creditor days 4.07 -- 13 6.99
Other current liabilities (2,239) (2,239) (2,163) (635)
Cash 1.53 6.76 1.12 1.10
Total assets (332) (325) (305) (309)
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Particulars ( Rupees In Crores.) Jun-2021 Mar-2021 Dec-2020 Sep-2020 Jun-2020
Gross Sales 5.22 6.77 5.06 5.32 4.90
Excise Duty -- -- -- -- --
Net Sales 5.22 6.77 5.06 5.32 4.90
Other Operating Income 0.19 0.06 0.16 0.20 0.19
Other Income -- -- -- -- --
Total Income 5.41 6.83 5.22 5.52 5.09
Total Expenditure ** 5.20 5.15 5.25 5.39 4.63
PBIDT 0.21 1.68 -- 0.13 0.45
Interest -- (0.10) 0.02 0.02 0.02
PBDT 0.21 1.73 (0.10) 0.11 0.43
Depreciation 1.14 1.23 1.29 1.30 1.28
Minority Interest Before NP -- -- -- -- --
Tax -- 0.03 -- (0.10) 0.10
Deferred Tax (0.30) (0.40) 0.33 (0.60) --
Reported Profit After Tax (0.70) 0.82 (1.60) (0.50) (0.90)
Minority Interest After NP -- -- -- -- --
Net Profit after Minority Interest (0.70) 0.82 (1.60) (0.50) (0.90)
Extra-ordinary Items -- -- -- -- --
Adjusted Profit After Extra-ordinary item (0.70) 0.82 (1.60) (0.50) (0.90)
EPS (Unit Curr.) (1.10) 1.37 (2.80) (0.90) (1.60)
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) -- -- -- -- --
Equity 6.01 6.01 6.01 6.01 6.01
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(%) 4.02 24.80 (0.60) 2.44 9.18
PBDTM(%) 4.02 25.60 (1) 2.07 8.78
PATM(%) (13) 12.10 (32) (9.60) (19)
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