Epuja Spiritech Ltd Q3 FY24 Share Price & Earnings Call Analysis

Financials of Epuja Spiritech Ltd

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

Financials of Epuja Spiritech Ltd

Quarterly Results

Quarter-by-quarter operating performance

Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026
Revenue +0.000.150.290.300.220.150.470.997.030.130.100.041.58
Interest0.000.000.000.000.000.000.000.000.000.000.000.000.00
Expenses +0.100.290.300.290.630.580.721.375.740.781.362.837.29
Financing Profit-0.10-0.14-0.010.01-0.41-0.43-0.25-0.381.29-0.65-1.26-2.79-5.71
Financing Margin %-93.33%-3.45%3.33%-186.36%-286.67%-53.19%-38.38%18.35%-500.00%-1,260.00%-6,975.00%-361.39%
Other Income +0.000.020.020.010.020.020.010.02-0.130.030.020.01-0.13
Depreciation0.000.000.000.000.000.000.000.000.000.000.000.000.00
Profit before tax-0.10-0.120.010.02-0.39-0.41-0.24-0.361.16-0.62-1.24-2.78-5.84
Tax %0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%
Net Profit +-0.10-0.120.010.02-0.39-0.41-0.24-0.361.16-0.62-1.24-2.78-5.84
EPS in Rs-0.02-0.020.000.00-0.05-0.05-0.03-0.040.14-0.07-0.14-0.32-0.68
Gross NPA %
Net NPA %

Financials of Epuja Spiritech Ltd

Profit & Loss

Annual income statement trend

Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Revenue +0151086551192
Interest000000000000
Expenses +0159855521812
Financing Profit-00101100-0-10-10
Financing Margin %1%10%5%10%14%5%1%-14%-54%3%-559%
Other Income +00000000-00-0-0
Depreciation000000000000
Profit before tax-00101100-0-00-10
Tax %83%0%20%-20%0%0%0%0%5%0%0%0%
Net Profit +-00011100-0-00-10
EPS in Rs-0.020.000.100.150.210.200.060.01-0.05-0.060.02-1.22
Dividend Payout %0%0%20%20%10%0%0%0%0%0%0%0%

Financials of Epuja Spiritech Ltd

Balance Sheet

Capital structure and asset base

Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital5444444448911
Reserves-6-000122229115
Borrowing000000001210
Other Liabilities +002420321101
Total Liabilities046976987192118
Fixed Assets +000000000444
CWIP030000000000
Investments000000030000
Other Assets +016976967151713
Total Assets046976987192118

Financials of Epuja Spiritech 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 +-0-401-1-00-1-1-5-4-6
Cash from Investing Activity +0-0-00000000-00
Cash from Financing Activity +040000001727
Net Cash Flow-0001-1-00-002-10
Free Cash Flow-0-401-1-00-0-1-5-4-6
CFO/OP43%-37,300%49%184%-110%-7%9%-1,300%333%1,059%-1,326%61%

Financials of Epuja Spiritech Ltd

Ratios

Working capital efficiency and return ratios

Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
ROE %1%10%14%17%15%4%1%-3%-4%2%-57%