Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Sapphire Foods India Ltd
Quarter-by-quarter operating performance
| Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 560 | 654 | 643 | 666 | 632 | 718 | 696 | 757 | 711 | 777 | 742 | 814 | 792 |
| Expenses + | 462 | 533 | 528 | 544 | 529 | 594 | 584 | 622 | 605 | 664 | 640 | 680 | 668 |
| Operating Profit | 98 | 121 | 115 | 122 | 103 | 124 | 112 | 134 | 106 | 113 | 102 | 134 | 124 |
| OPM % | 18% | 19% | 18% | 18% | 16% | 17% | 16% | 18% | 15% | 15% | 14% | 16% | 16% |
| Other Income + | 11 | 8 | 8 | 6 | 12 | 5 | -3 | 10 | 9 | 7 | 9 | -4 | -8 |
| Interest | 25 | 23 | 24 | 26 | 28 | 27 | 27 | 28 | 30 | 30 | 31 | 32 | 31 |
| Depreciation | 72 | 73 | 77 | 87 | 87 | 90 | 88 | 100 | 85 | 92 | 97 | 102 | 101 |
| Profit before tax | 12 | 34 | 21 | 14 | 1 | 12 | -6 | 17 | 1 | -2 | -17 | -3 | -15 |
| Tax % | -1,002% | 26% | 29% | 30% | -143% | 31% | 2% | 24% | -237% | -6% | -23% | 43% | -18% |
| Net Profit + | 135 | 25 | 15 | 10 | 2 | 8 | -6 | 13 | 2 | -2 | -13 | -5 | -13 |
| EPS in Rs | 4.27 | 0.78 | 0.48 | 0.32 | 0.08 | 0.27 | -0.10 | 0.37 | 0.06 | -0.06 | -0.40 | -0.15 | -0.39 |
Financials of Sapphire Foods India Ltd
Annual income statement trend
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|
| Sales + | 957 | 1,194 | 1,340 | 1,020 | 1,722 | 2,266 | 2,594 | 2,882 | 3,125 |
| Expenses + | 942 | 1,155 | 1,155 | 894 | 1,417 | 1,836 | 2,132 | 2,405 | 2,652 |
| Operating Profit | 15 | 39 | 186 | 125 | 305 | 430 | 462 | 477 | 474 |
| OPM % | 2% | 3% | 14% | 12% | 18% | 19% | 18% | 17% | 15% |
| Other Income + | 2 | 9 | -83 | 61 | 38 | 30 | 33 | 22 | 4 |
| Interest | 2 | 18 | 72 | 76 | 78 | 87 | 101 | 112 | 123 |
| Depreciation | 55 | 74 | 191 | 209 | 214 | 264 | 324 | 364 | 392 |
| Profit before tax | -40 | -44 | -161 | -99 | 51 | 108 | 70 | 23 | -37 |
| Tax % | 3% | 3% | -1% | 1% | 11% | -115% | 26% | 28% | -14% |
| Net Profit + | -41 | -45 | -159 | -100 | 46 | 233 | 52 | 17 | -32 |
| EPS in Rs | -1.97 | -2.07 | -6.27 | -3.73 | 1.46 | 7.35 | 1.66 | 0.60 | -0.99 |
| Dividend Payout % | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
Financials of Sapphire Foods India Ltd
Capital structure and asset base
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|
| Equity Capital | 42 | 43 | 50 | 53 | 64 | 64 | 64 | 64 | 64 |
| Reserves | 436 | 429 | 474 | 427 | 944 | 1,192 | 1,275 | 1,334 | 1,326 |
| Borrowings + | 31 | 96 | 646 | 645 | 789 | 963 | 1,164 | 1,292 | 1,417 |
| Other Liabilities + | 326 | 527 | 214 | 225 | 368 | 372 | 334 | 350 | 448 |
| Total Liabilities | 834 | 1,095 | 1,384 | 1,349 | 2,165 | 2,591 | 2,837 | 3,040 | 3,256 |
| Fixed Assets + | 628 | 719 | 1,161 | 1,084 | 1,390 | 1,789 | 2,178 | 2,338 | 2,570 |
| CWIP | 16 | 21 | 21 | 30 | 33 | 56 | 68 | 57 | 60 |
| Investments | 0 | 0 | 16 | 27 | 153 | 66 | 0 | 144 | 3 |
| Other Assets + | 190 | 355 | 186 | 208 | 590 | 679 | 591 | 501 | 623 |
| Total Assets | 834 | 1,095 | 1,384 | 1,349 | 2,165 | 2,591 | 2,837 | 3,040 | 3,256 |
Financials of Sapphire Foods India Ltd
Operating, investing and financing cash movement
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 3 | 47 | 213 | 154 | 395 | 382 | 449 | 508 | 507 |
| Cash from Investing Activity + | -54 | -335 | -2 | -78 | -692 | -204 | -187 | -337 | -233 |
| Cash from Financing Activity + | 19 | 281 | -208 | -52 | 313 | -195 | -213 | -211 | -260 |
| Net Cash Flow | -32 | -7 | 3 | 25 | 16 | -17 | 49 | -39 | 14 |
| Free Cash Flow | -101 | -128 | 72 | 81 | 110 | -1 | 64 | 245 | 189 |
| CFO/OP | 38% | 130% | 116% | 125% | 132% | 89% | 98% | 107% | 108% |
Financials of Sapphire Foods India Ltd
Working capital efficiency and return ratios
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|
| Debtor Days | 2 | 7 | 1 | 3 | 3 | 3 | 5 | 5 | 4 |
| Inventory Days | 39 | 35 | 40 | 56 | 46 | 49 | 44 | 39 | 41 |
| Days Payable | 128 | 106 | 110 | 170 | 138 | 107 | 104 | 98 | 104 |
| Cash Conversion Cycle | -87 | -63 | -69 | -110 | -89 | -55 | -55 | -54 | -59 |
| Working Capital Days | -101 | -139 | -42 | -87 | -56 | -53 | -35 | -33 | -31 |
| ROCE % | -5% | 1% | -2% | 9% | 10% | 7% | 6% | 4% |