Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Esprit Stones
Quarter-by-quarter operating performance
Financials of Esprit Stones
Annual income statement trend
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Sales + | 117 | 144 | 186 | 174 | 273 | 321 | 173 |
| Expenses + | 97 | 116 | 157 | 157 | 242 | 284 | 167 |
| Operating Profit | 20 | 28 | 30 | 17 | 31 | 37 | 6 |
| OPM % | 17% | 19% | 16% | 10% | 11% | 12% | 3% |
| Other Income + | 3 | 2 | 4 | 2 | 2 | 2 | 4 |
| Interest | 3 | 3 | 3 | 6 | 10 | 8 | 5 |
| Depreciation | 5 | 5 | 6 | 7 | 9 | 10 | 10 |
| Profit before tax | 15 | 22 | 24 | 5 | 14 | 22 | -5 |
| Tax % | 30% | 29% | 22% | 33% | 27% | 22% | -22% |
| Net Profit + | 10 | 15 | 19 | 4 | 10 | 17 | -4 |
| EPS in Rs | 109.68 | 162.84 | 19.48 | 3.61 | 6.29 | 7.14 | -1.19 |
| Dividend Payout % | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
Financials of Esprit Stones
Capital structure and asset base
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Equity Capital | 10 | 10 | 10 | 10 | 16 | 22 | 22 |
| Reserves | 15 | 31 | 49 | 53 | 56 | 111 | 110 |
| Borrowings + | 32 | 49 | 58 | 119 | 125 | 98 | 51 |
| Other Liabilities + | 45 | 52 | 64 | 57 | 77 | 78 | 56 |
| Total Liabilities | 102 | 141 | 181 | 238 | 275 | 310 | 240 |
| Fixed Assets + | 47 | 61 | 66 | 117 | 110 | 120 | 105 |
| CWIP | 4 | 7 | 22 | 0 | 8 | 1 | 1 |
| Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Assets + | 51 | 72 | 92 | 121 | 157 | 189 | 134 |
| Total Assets | 102 | 141 | 181 | 238 | 275 | 310 | 240 |
Financials of Esprit Stones
Operating, investing and financing cash movement
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 32 | 5 | 20 | -29 | 14 | 7 | 12 |
| Cash from Investing Activity + | -15 | -19 | -25 | -26 | -11 | -13 | -4 |
| Cash from Financing Activity + | -17 | 14 | 6 | 54 | -3 | 10 | -11 |
| Net Cash Flow | -0 | 1 | 1 | -1 | -0 | 3 | -3 |
| Free Cash Flow | 21 | -15 | -11 | -65 | 4 | -6 | 7 |
| CFO/OP | 169% | 40% | 90% | -158% | 49% | 34% | 228% |
Financials of Esprit Stones
Working capital efficiency and return ratios
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Debtor Days | 34 | 40 | 49 | 87 | 97 | 106 | 110 |
| Inventory Days | 60 | 107 | 128 | 197 | 135 | 130 | 239 |
| Days Payable | 88 | 191 | 158 | 143 | 112 | 112 | 134 |
| Cash Conversion Cycle | 6 | -43 | 19 | 141 | 120 | 124 | 215 |
| Working Capital Days | -64 | -36 | -37 | 1 | 5 | 41 | 75 |
| ROCE % | 34% | 26% | 8% | 13% | 14% | -0% |
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