Abbott India Ltd Q2 FY23 Share Price & Earnings Call Analysis

Financials of Abbott India Ltd

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

Financials of Abbott India Ltd

Quarterly Results

Quarter-by-quarter operating performance

Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026
Sales +1,3431,4791,4941,4371,4391,5581,6331,6141,6051,7381,7571,7241,710
Expenses +1,0631,1241,1131,0491,1091,1671,1941,1781,1761,2931,2551,2611,229
Operating Profit280355381388330391439436429446502463481
OPM %21%24%25%27%23%25%27%27%27%26%29%27%28%
Other Income +50565656816760727673707076
Interest4333332246856
Depreciation17171818181818181819191919
Profit before tax308390415422390437479488483493546509531
Tax %25%26%25%26%26%25%25%26%24%26%24%26%26%
Net Profit +231290313311287328359361367366415376395
EPS in Rs108.91136.59147.27146.35135.09154.36168.76169.78172.73172.18195.43176.93185.86

Financials of Abbott India Ltd

Profit & Loss

Annual income statement trend

Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Sales +2,2892,6142,9033,2983,6794,0934,3104,9195,3495,8496,4096,929
Expenses +1,9772,2502,5052,7743,0743,3363,3883,8324,1434,3964,7145,037
Operating Profit3123653985256057579221,0881,2061,4531,6951,892
OPM %14%14%14%16%16%18%21%22%23%25%26%27%
Other Income +4850571171131148177154248275288
Interest032429181916121125
Depreciation151416161760586670717276
Profit before tax3443984366216998039261,0801,2741,6181,8872,079
Tax %34%36%37%35%36%26%25%26%25%26%25%25%
Net Profit +2292552774014505936917999491,2011,4141,552
EPS in Rs107.75120.12130.19188.82211.93279.04325.04375.87446.80565.30665.64730.39
Dividend Payout %29%29%31%29%31%90%85%73%73%73%71%65%

Financials of Abbott India Ltd

Balance Sheet

Capital structure and asset base

Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital212121212121212121212121
Reserves9161,1741,3661,6721,9872,4102,5812,7993,1673,6784,2124,753
Borrowings +0000017515315211383197172
Other Liabilities +4364216797239329401,0861,2531,2541,4111,4871,556
Total Liabilities1,3741,6162,0662,4162,9413,5473,8404,2244,5565,1935,9176,502
Fixed Assets +9610811081105270251271237225336331
CWIP43621211410186
Investments000000000000
Other Assets +1,2741,5051,9502,3332,8353,2753,5893,9524,3154,9585,5636,165
Total Assets1,3741,6162,0662,4162,9413,5473,8404,2244,5565,1935,9176,502

Financials of Abbott India Ltd

Cash Flows

Operating, investing and financing cash movement

Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Cash from Operating Activity +2152493071534996267279488931,2131,0121,319
Cash from Investing Activity +-187-77-155-215-257-401-72-396-148-416182-371
Cash from Financing Activity +-58-80-90-102-143-217-582-637-639-745-925-1,066
Net Cash Flow-309162-16599873-8610752269-118
Free Cash Flow1992262871805046117049048601,1659601,307
CFO/OP106%109%117%68%125%113%104%114%102%111%86%98%

Financials of Abbott India Ltd

Ratios

Working capital efficiency and return ratios

Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Debtor Days212022292728212122202219
Inventory Days10791107112106831109480709294
Days Payable545610192116104116122109114110109
Cash Conversion Cycle7454284917814-6-8-2433
Working Capital Days3032216322104-7-8-14972
ROCE %40%38%34%41%37%35%35%38%41%46%46%45%