Aaron Industries Q3 FY26 Share Price & Earnings Call Analysis

Financials of Aaron Industries

Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.

Financials of Aaron Industries

Quarterly Results

Quarter-by-quarter operating performance

Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026
Sales +16.0615.5214.0014.6219.0817.1918.2918.3324.1119.2422.2423.2027.33
Expenses +13.2712.7411.8312.1015.4513.8915.0815.0619.0715.5818.1218.3622.25
Operating Profit2.792.782.172.523.633.303.213.275.043.664.124.845.08
OPM %17.37%17.91%15.50%17.24%19.03%19.20%17.55%17.84%20.90%19.02%18.53%20.86%18.59%
Other Income +0.030.010.020.030.090.050.060.050.060.040.050.040.06
Interest0.260.240.420.420.250.300.310.350.410.680.690.640.58
Depreciation0.310.330.350.360.390.440.460.460.450.940.991.000.95
Profit before tax2.252.221.421.773.082.612.502.514.242.082.493.243.61
Tax %25.78%27.93%15.49%32.20%24.68%28.35%27.60%28.29%35.14%49.04%44.18%37.96%35.73%
Net Profit +1.661.611.201.202.331.871.821.802.751.061.392.022.32
EPS in Rs0.830.800.570.571.110.890.870.861.320.510.660.961.11

Financials of Aaron Industries

Profit & Loss

Annual income statement trend

Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Sales +3.314.8011.7717.5521.4024.9637.7455.8563.2377.9392.01
Expenses +3.174.5510.2115.5118.3521.4931.8846.3152.1163.0974.32
Operating Profit0.140.251.562.043.053.475.869.5411.1214.8417.69
OPM %4.23%5.21%13.25%11.62%14.25%13.90%15.53%17.08%17.59%19.04%19.23%
Other Income +0.010.000.020.030.110.060.040.060.140.190.20
Interest0.080.170.140.290.590.440.191.011.341.362.59
Depreciation0.010.010.100.200.550.630.851.151.421.813.88
Profit before tax0.060.071.341.582.022.464.867.448.5011.8611.42
Tax %33.33%28.57%29.85%32.28%29.21%21.54%23.66%27.28%25.53%30.52%40.54%
Net Profit +0.040.050.931.061.421.933.715.406.338.246.80
EPS in Rs0.440.561.160.530.710.961.852.693.033.943.25
Dividend Payout %0.00%0.00%0.00%0.00%22.23%31.21%21.65%18.59%16.54%15.25%15.40%

Financials of Aaron Industries

Balance Sheet

Capital structure and asset base

Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital0.190.191.884.785.2610.0410.0410.0410.4710.4720.95
Reserves0.050.101.664.595.542.135.8510.4425.3732.5627.67
Borrowings +1.151.331.055.275.217.079.1511.3731.5631.8627.74
Other Liabilities +0.820.942.372.873.102.514.666.857.277.9414.82
Total Liabilities2.212.566.9617.5119.1121.7529.7038.7074.6782.8391.18
Fixed Assets +0.100.121.458.719.2912.8814.8518.9224.3524.8855.33
CWIP0.000.000.000.000.360.500.760.4126.9032.520.00
Investments0.000.000.000.040.220.000.000.000.000.000.00
Other Assets +2.112.445.518.769.248.3714.0919.3723.4225.4335.85
Total Assets2.212.566.9617.5119.1121.7529.7038.7074.6782.8391.18

Financials of Aaron Industries

Cash Flows

Operating, investing and financing cash movement

Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Cash from Operating Activity +-0.91-0.06-0.47-0.151.403.271.174.075.608.637.67
Cash from Investing Activity +-0.02-0.03-1.51-7.71-1.50-4.28-3.08-4.84-33.26-7.87-1.72
Cash from Financing Activity +0.930.031.978.24-0.651.001.910.7827.69-0.72-6.07
Net Cash Flow0.00-0.06-0.010.38-0.76-0.020.010.010.040.04-0.12
Free Cash Flow-0.94-0.10-1.90-7.61-0.10-1.36-1.92-0.80-27.740.645.76
CFO/OP-643%-16%-7%8%57%106%36%60%67%74%58%

Financials of Aaron Industries

Ratios

Working capital efficiency and return ratios

Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Debtor Days83.8153.2348.3838.2742.8125.3023.7016.6020.3824.4527.81
Inventory Days239.97180.69172.59157.50151.49140.40104.85142.94148.91120.29152.65
Days Payable155.2892.7695.9455.1342.1621.7932.8938.5724.2422.8747.95
Cash Conversion Cycle168.50141.17125.03140.65152.15143.9195.66120.97145.04121.87132.51
Working Capital Days120.2091.2577.8477.5863.1147.5361.2242.8128.1713.6325.79
ROCE %15.95%47.67%19.34%17.03%16.51%22.81%29.71%19.83%18.62%18.53%