National High Share Price & Earnings Call Analysis

Financials of National High

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

Financials of National High

Quarterly Results

Quarter-by-quarter operating performance

Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026
Sales +2182362362322415645675866471,0231,0021,1041,145
Expenses +56535848521071098090189202178259
Operating Profit162183178183188456458507557833800927886
OPM %74%78%75%79%78%81%81%86%86%81%80%84%77%
Other Income +65551681115179121214
Interest5961647085255259272270454454417398
Depreciation5857586271195181201219358331367396
Profit before tax5170615648142849863127155107
Tax %-24%-19%-22%-28%-36%-370%-162%6%-64%-297%-308%-60%-91%
Net Profit +6383747266647446141121112247205
EPS in Rs0.871.141.020.990.500.490.570.350.730.630.581.281.06

Financials of National High

Profit & Loss

Annual income statement trend

Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Sales +01476989742,4134,274
Expenses +138142212441828
Operating Profit-11095567621,9733,446
OPM %74%80%78%82%81%
Other Income +0331248
Interest0321662801,0551,723
Depreciation0111762487971,451
Profit before tax-170217235122320
Tax %0%2%-18%-25%-166%-114%
Net Profit +-168257294325686
EPS in Rs1.153.542.241.683.54
Dividend Payout %0%0%0%0%0%0%

Financials of National High

Balance Sheet

Capital structure and asset base

Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital0.005,9947,41614,67122,97126,002
Reserves-168-25-275-998-2,201
Borrowings +01,4652,94211,73421,68025,048
Other Liabilities +1211591,2801,3762,145
Total Liabilities07,54910,49227,41045,02950,994
Fixed Assets +07,44110,11710,99026,22443,009
CWIP000010
Investments000000
Other Assets +010837516,42018,8047,985
Total Assets07,54910,49227,41045,02950,994

Financials of National High

Cash Flows

Operating, investing and financing cash movement

Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Cash from Operating Activity +0-7,2436248052,0993,820
Cash from Investing Activity +0-25-2,905-15,810-18,309-6,596
Cash from Financing Activity +07,3312,42915,25816,2122,930
Net Cash Flow0641472532154
Free Cash Flow0-7,243-2,227-15,025-16,159-2,824
CFO/OP0%-6,642%113%107%107%111%

Financials of National High

Ratios

Working capital efficiency and return ratios

Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Debtor Days152125
Inventory Days
Days Payable
Cash Conversion Cycle152125
Working Capital Days-44-50-372-175-134
ROCE %3%4%3%3%4%