Bharat Agri Fert & Realty Ltd Q4 FY24 Share Price & Earnings Call Analysis

Financials of Bharat Agri Fert & Realty Ltd

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

Financials of Bharat Agri Fert & Realty Ltd

Quarterly Results

Quarter-by-quarter operating performance

Dec 2022Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025
Sales +5.557.446.515.045.675.045.556.576.177.065.565.385.35
Expenses +7.418.627.546.077.074.255.327.096.544.473.834.485.77
Operating Profit-1.86-1.18-1.03-1.03-1.400.790.23-0.52-0.372.591.730.90-0.42
OPM %-33.51%-15.86%-15.82%-20.44%-24.69%15.67%4.14%-7.91%-6.00%36.69%31.12%16.73%-7.85%
Other Income +0.390.700.700.36-1.517.400.800.470.865.161.210.340.14
Interest0.960.970.890.770.381.650.881.130.892.741.771.962.08
Depreciation0.880.870.860.890.881.210.971.111.151.271.391.421.96
Profit before tax-3.31-2.32-2.08-2.33-4.175.33-0.82-2.29-1.553.74-0.22-2.14-4.32
Tax %0.91%-3.45%1.44%-0.43%1.92%-2.63%-93.90%-0.87%-33.55%-13.90%54.55%-4.67%-10.19%
Net Profit +-3.35-2.23-2.10-2.32-4.255.47-0.05-2.27-1.034.27-0.34-2.04-3.88
EPS in Rs-0.63-0.42-0.40-0.44-0.801.03-0.01-0.43-0.190.81-0.06-0.39-0.73

Financials of Bharat Agri Fert & Realty Ltd

Profit & Loss

Annual income statement trend

Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025TTM
Sales +78.3457.2151.5943.9933.4745.2922.6125.6423.0129.2222.2625.3523.35
Expenses +51.0644.2249.4841.6031.0645.5626.5027.8921.0032.3225.6923.4318.55
Operating Profit27.2812.992.112.392.41-0.27-3.89-2.252.01-3.10-3.431.924.80
OPM %34.82%22.71%4.09%5.43%7.20%-0.60%-17.20%-8.78%8.74%-10.61%-15.41%7.57%20.56%
Other Income +1.651.310.681.081.981.931.080.453.371.546.967.306.85
Interest0.570.220.751.851.222.201.471.762.083.432.935.648.55
Depreciation1.551.892.192.603.003.082.682.322.733.323.844.506.04
Profit before tax26.8112.19-0.15-0.980.17-3.62-6.96-5.880.57-8.31-3.24-0.92-2.94
Tax %21.67%22.97%40.00%-7.14%94.12%-7.18%0.00%2.04%10.53%-0.72%-1.23%-200.00%
Net Profit +20.999.40-0.21-0.910.01-3.36-6.96-6.000.51-8.25-3.200.92-1.99
EPS in Rs3.971.78-0.04-0.170.00-0.64-1.32-1.130.10-1.56-0.610.17-0.37
Dividend Payout %6.30%8.44%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%-8.27%0.00%

Financials of Bharat Agri Fert & Realty Ltd

Balance Sheet

Capital structure and asset base

Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Sep 2025
Equity Capital5.295.295.295.295.295.295.295.295.295.295.295.295.29
Reserves63.1671.6071.3971.9870.9367.6760.7655.0455.7247.4244.0445.1342.85
Borrowings +7.0614.7119.7414.3117.4814.7014.4718.2422.9526.9645.1267.1674.59
Other Liabilities +20.2615.3623.6918.3017.4026.8815.8216.3415.7415.9113.4429.2057.33
Total Liabilities95.77106.96120.11109.88111.10114.5496.3494.9199.7095.58107.89146.78180.06
Fixed Assets +18.9317.6221.9723.6226.0823.6521.2519.3426.4429.0231.6234.9035.59
CWIP0.003.450.000.000.000.000.007.260.000.000.537.1919.82
Investments0.020.020.880.880.880.370.370.370.400.350.990.310.63
Other Assets +76.8285.8797.2685.3884.1490.5274.7267.9472.8666.2174.75104.38124.02
Total Assets95.77106.96120.11109.88111.10114.5496.3494.9199.7095.58107.89146.78180.06

Financials of Bharat Agri Fert & Realty Ltd

Cash Flows

Operating, investing and financing cash movement

Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025
Cash from Operating Activity +12.90-8.55-16.1810.4110.310.65-0.379.487.525.24-14.77-7.58
Cash from Investing Activity +-2.33-1.04-4.45-5.12-6.99-0.651.86-7.64-9.79-5.742.18-12.92
Cash from Financing Activity +-1.267.413.34-5.271.22-4.55-1.50-1.762.200.5713.5719.56
Net Cash Flow9.31-2.18-17.290.014.54-4.550.000.08-0.070.080.99-0.93
Free Cash Flow9.93-12.26-18.786.194.86-0.03-0.701.80-2.30-0.67-19.68-21.99
CFO/OP60%-48%-715%441%437%-241%10%-421%374%-169%426%-378%

Financials of Bharat Agri Fert & Realty Ltd

Ratios

Working capital efficiency and return ratios

Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025
Debtor Days57.5969.80104.50106.29130.75102.67187.10146.77157.2011.746.8921.02
Inventory Days363.48496.06603.84596.06879.73714.971,253.98920.102,203.701,607.044,737.09
Days Payable74.1190.78200.63164.09246.44358.77321.46285.92543.73339.33553.93
Cash Conversion Cycle346.95475.07507.71538.26764.04458.871,119.62780.941,817.161,279.454,190.0421.02
Working Capital Days136.42153.95246.56282.19215.60180.93367.42175.24207.80155.89399.60366.73
ROCE %41.62%14.85%0.65%0.90%1.50%-1.53%-6.53%-5.18%3.15%-6.12%-6.57%4.45%