Prime Fresh Ltd Q3 FY24 Share Price & Earnings Call Analysis

Financials of Prime Fresh Ltd

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

Financials of Prime Fresh Ltd

Quarterly Results

Quarter-by-quarter operating performance

Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026
Sales +46.5148.9954.3953.2853.3466.4074.3379.91
Expenses +42.1845.5751.6150.1949.3662.5268.0374.78
Operating Profit4.333.422.783.093.983.886.305.13
OPM %9.31%6.98%5.11%5.80%7.46%5.84%8.48%6.42%
Other Income +0.290.350.100.200.040.200.150.26
Interest0.030.030.130.150.150.140.150.28
Depreciation0.040.040.060.050.050.050.150.08
Profit before tax4.553.702.693.093.823.896.155.03
Tax %25.27%25.14%32.34%36.89%25.13%21.59%23.09%35.39%
Net Profit +3.462.771.841.962.893.124.733.24
EPS in Rs2.512.021.331.412.072.213.312.05

Financials of Prime Fresh Ltd

Profit & Loss

Annual income statement trend

Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Sales +24364450667799149207274
Expenses +23344247617292139194255
Operating Profit1223457101219
OPM %4%5%5%6%6%6%7%7%6%7%
Other Income +00-00000011
Interest0001100001
Depreciation0000000000
Profit before tax0122357101319
Tax %32%28%27%25%29%27%27%26%28%26%
Net Profit +01122357914
EPS in Rs0.300.941.211.582.022.814.055.116.689.52
Dividend Payout %22%0%0%0%0%0%0%10%0%0%

Financials of Prime Fresh Ltd

Balance Sheet

Capital structure and asset base

Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital333341213141414
Reserves3459141118485777
Borrowings +23244450410
Other Liabilities +64594459619
Total Liabilities141416262631407181120
Fixed Assets +1110001113
CWIP0000000000
Investments0000000701
Other Assets +131315252630396380116
Total Assets141416262631407181120

Financials of Prime Fresh Ltd

Cash Flows

Operating, investing and financing cash movement

Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Cash from Operating Activity +4-72-3-2-0-1-11-11-12
Cash from Investing Activity +-00-0-0-0-0-0-77-1
Cash from Financing Activity +20-1321320417
Net Cash Flow7-70-00022-04
Free Cash Flow4-72-3-2-0-1-11-4-14
CFO/OP481%-399%87%-85%-35%27%4%-77%-72%-47%

Financials of Prime Fresh Ltd

Ratios

Working capital efficiency and return ratios

Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Debtor Days366682116113929611397118
Inventory Days39352145111921202015
Days Payable154041821116172149
Cash Conversion Cycle6061618011395101113114124
Working Capital Days-306071861009896119113115
ROCE %16%20%20%21%21%24%20%19%21%