Usha Martin Education & Solutions Financial Statements

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Y/e 31 Mar Mar-2020 Mar-2018 Mar-2017 Mar-2016
Growth matrix (%)        
Revenue growth (13) (44) 2.84 (59)
Op profit growth 300 (103) (53) 109
EBIT growth 4.07 (117) (54) 107
Net profit growth (137) (94) (3.40) 97.40
Profitability ratios (%)        
OPM 17.50 3.80 (81) (178)
EBIT margin 30.50 25.50 (82) (184)
Net profit margin 8.32 (20) (193) (205)
RoCE 1.30 1.23 (6.50) (13)
RoNW 0.11 (0.30) (4.50) (3.90)
RoA 0.09 (0.20) (3.80) (3.50)
Per share ratios ()        
EPS 0.02 -- -- --
Dividend per share -- -- -- --
Cash EPS 0.01 (0.10) (1.10) (1.20)
Book value per share 5.29 5.30 5.36 6.42
Valuation ratios        
P/E 56.50 -- -- --
P/CEPS 94.30 (16) (2.40) (1.90)
P/B 0.21 0.28 0.50 0.35
EV/EBIDTA 23.10 22.40 (9.90) (3.60)
Payout (%)        
Dividend payout -- -- -- --
Tax payout (9.10) 4 0.41 0.25
Liquidity ratios        
Debtor days 56.50 80.50 98.30 358
Inventory days -- -- -- --
Creditor days (296) (302) (98) (75)
Leverage ratios        
Interest coverage (1.40) (0.60) 3.15 8.73
Net debt / equity 0.19 0.18 0.19 0.15
Net debt / op. profit 21.50 82.70 (2.30) (1)
Cost breakup ()        
Material costs -- -- -- --
Employee costs (43) (38) (60) (99)
Other costs (40) (58) (121) (178)
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Y/e 31 Mar( In .Cr) Mar-2020 Mar-2018 Mar-2017 Mar-2016
Revenue 0.71 0.82 1.45 1.41
yoy growth (%) (13) (44) 2.84 (59)
Raw materials -- -- -- --
As % of sales -- -- -- --
Employee costs (0.30) (0.30) (0.90) (1.40)
As % of sales 42.90 38.10 60.40 99.40
Other costs (0.30) (0.50) (1.70) (2.50)
As % of sales 39.60 58.10 121 178
Operating profit 0.12 0.03 (1.20) (2.50)
OPM 17.50 3.80 (81) (178)
Depreciation -- (0.10) (0.20) (0.20)
Interest expense (0.20) (0.40) (0.40) (0.30)
Other income 0.12 0.26 0.18 0.15
Profit before tax 0.07 (0.20) (1.60) (2.90)
Taxes -- -- -- --
Tax rate (9.10) 4 0.41 0.25
Minorities and other -- -- -- --
Adj. profit 0.06 (0.20) (1.60) (2.90)
Exceptional items -- -- (1.20) --
Net profit 0.06 (0.20) (2.80) (2.90)
yoy growth (%) (137) (94) (3.40) 97.40
NPM 8.32 (20) (193) (205)
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2018 Mar-2017 Mar-2016
Profit before tax 0.07 (0.20) (1.60) (2.90)
Depreciation -- (0.10) (0.20) (0.20)
Tax paid -- -- -- --
Working capital 1 0.29 (0.30) (1.40)
Other operating items -- -- -- --
Operating cashflow 1.03 0.04 (2.10) (4.50)
Capital expenditure (4) (4.80) (4.20) (0.70)
Free cash flow (3) (4.80) (6.30) (5.20)
Equity raised 29.40 30.10 33.20 35.90
Investments -- -- -- --
Debt financing/disposal 2.71 2.71 2.86 3.04
Dividends paid -- -- -- --
Other items -- -- -- --
Net in cash 29.10 28 29.80 33.80
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Y/e 31 Mar ( In .Cr) Mar-2020 Mar-2019 Mar-2018 Mar-2017
Equity capital 2.64 2.64 2.64 2.64
Preference capital -- -- -- --
Reserves 11.30 11.30 11.40 11.50
Net worth 14 13.90 14 14.20
Minority interest
Debt 2.71 2.56 2.71 2.86
Deferred tax liabilities (net) -- -- -- --
Total liabilities 16.70 16.50 16.70 17
Fixed assets 1.26 1.29 1.34 1.44
Intangible assets
Investments 15.50 15.50 15.50 15.50
Deferred tax asset (net) -- -- -- --
Net working capital (0.10) (0.50) (0.30) --
Inventories -- -- -- --
Inventory Days -- -- -- --
Sundry debtors 0.07 0.08 0.15 0.21
Debtor days 35.90 -- 67.10 52.90
Other current assets 1.68 1.97 2.07 2.25
Sundry creditors (0.40) (0.50) (0.50) (0.80)
Creditor days 210 -- 241 192
Other current liabilities (1.50) (2) (1.90) (1.70)
Cash 0.04 0.15 0.14 0.14
Total assets 16.70 16.50 16.70 17
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Particulars ( Rupees In Crores.) Mar-2020 Mar-2019 Mar-2018 Mar-2017 Mar-2016
Gross Sales 0.71 0.75 0.82 1.45 1.41
Excise Duty -- -- -- -- --
Net Sales 0.71 0.75 0.82 1.45 1.41
Other Operating Income -- -- -- -- --
Other Income 0.12 0.20 0.26 0.18 0.15
Total Income 0.83 0.95 1.08 1.63 1.56
Total Expenditure ** 0.58 0.61 0.77 3.85 3.91
PBIDT 0.25 0.33 0.31 (2.20) (2.40)
Interest 0.15 0.20 0.36 0.37 0.30
PBDT 0.10 0.13 (0.10) (2.60) (2.60)
Depreciation 0.03 0.05 0.08 0.20 0.24
Minority Interest Before NP -- -- -- -- --
Tax 0.01 0.18 0.01 0.01 0.01
Deferred Tax -- -- -- -- --
Reported Profit After Tax 0.06 (0.10) (0.20) (2.80) (2.90)
Minority Interest After NP -- -- -- -- --
Net Profit after Minority Interest 0.06 (0.10) (0.20) (2.80) (2.90)
Extra-ordinary Items -- -- -- (1.20) --
Adjusted Profit After Extra-ordinary item 0.06 (0.10) (0.20) (1.60) (2.90)
EPS (Unit Curr.) 0.02 -- (0.10) (1.10) (1.10)
Book Value (Unit Curr.) -- -- -- -- --
Dividend (%) -- -- -- -- --
Equity 2.64 2.64 2.64 2.64 2.64
Public Shareholding (Number) -- -- -- 13,288,460 13,235,616
Public Shareholding (%) -- -- -- 50.30 50.10
Pledged/Encumbered - No. of Shares -- -- -- -- --
Pledged/Encumbered - % in Total Promoters Holding -- -- -- -- --
Pledged/Encumbered - % in Total Equity -- -- -- -- --
Non Encumbered - No. of Shares -- -- -- 11,327,896 11,380,740
Non Encumbered - % in Total Promoters Holding -- -- -- 100 100
Non Encumbered - % in Total Equity -- -- -- 42.90 43.10
PBIDTM(%) 35.20 44 37.80 (153) (167)
PBDTM(%) 14.10 17.30 (7.30) (179) (187)
PATM(%) 8.45 (12) (18) (192) (205)