Swastika Investmart Ltd Q2 FY25 Share Price & Earnings Call Analysis

Financials of Swastika Investmart Ltd

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

Financials of Swastika Investmart Ltd

Quarterly Results

Quarter-by-quarter operating performance

Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026
Sales +22.4322.0828.0727.4936.5438.5240.4234.1627.4826.3327.9428.0827.30
Expenses +19.8418.4522.5322.2327.8327.8928.1623.3725.7120.4521.4719.9320.00
Operating Profit2.593.635.545.268.7110.6312.2610.791.775.886.478.157.30
OPM %11.55%16.44%19.74%19.13%23.84%27.60%30.33%31.59%6.44%22.33%23.16%29.02%26.74%
Other Income +0.130.020.480.000.060.040.030.030.050.520.070.030.02
Interest1.040.931.111.362.391.882.212.191.681.501.592.712.96
Depreciation0.300.290.290.310.320.290.300.310.300.250.220.240.23
Profit before tax1.382.434.623.596.068.509.788.32-0.164.654.735.234.13
Tax %28.99%29.22%30.74%13.37%29.87%26.24%26.18%26.56%-275.00%29.46%28.75%26.77%27.85%
Net Profit +0.981.723.203.114.256.277.236.110.273.293.273.692.89
EPS in Rs0.661.162.162.102.874.244.894.130.161.641.631.841.44

Financials of Swastika Investmart Ltd

Profit & Loss

Annual income statement trend

Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Sales +303240424553778388115141110
Expenses +2228313632455966779110582
Operating Profit8396127181712243528
OPM %25%10%22%15%28%14%23%20%13%21%25%25%
Other Income +004001100001
Interest233255333689
Depreciation111111111111
Profit before tax4-01046214148172619
Tax %33%18%30%42%25%59%20%26%26%27%25%28%
Net Profit +3-0725111106122013
EPS in Rs1.99-0.264.571.513.120.477.616.804.168.3011.496.48
Dividend Payout %10%-76%4%13%6%43%5%6%10%5%5%9%

Financials of Swastika Investmart Ltd

Balance Sheet

Capital structure and asset base

Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital333333333334
Reserves13132123262436485477109132
Borrowings +5112741484125141514514
Other Liabilities +5858618196104144173141259234353
Total Liabilities7984112148173172208238214353352503
Fixed Assets +666688844546
CWIP000000000000
Investments676982411688
Other Assets +6771100133157162197233209342339490
Total Assets7984112148173172208238214353352503

Financials of Swastika Investmart 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 +356-3602431-20-22-20-14
Cash from Investing Activity +1-23-0027181011206
Cash from Financing Activity +-2-39212-12-18-13-19-512
Net Cash Flow2019-16315-97-11-3-54
Free Cash Flow236-37-22424-21-23-21-15
CFO/OP64%152%91%-506%20%336%36%30%-152%-75%-42%-43%

Financials of Swastika Investmart Ltd

Ratios

Working capital efficiency and return ratios

Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Debtor Days550516393271217114929782856898
Inventory Days82155
Days Payable2921,359
Cash Conversion Cycle5505164462712171149297828568-21,106
Working Capital Days-125-163-320-299-446-490-400-470-377-599-461-1,040
ROCE %24%10%32%10%16%10%26%25%16%27%33%20%