Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Vishnu Prakash R Punglia Ltd
Quarter-by-quarter operating performance
| Dec 2022 | Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 281 | 456 | 278 | 296 | 242 | 657 | 257 | 335 | 241 | 405 | 276 | 296 | 177 |
| Expenses + | 241 | 391 | 245 | 258 | 208 | 552 | 223 | 286 | 213 | 359 | 244 | 271 | 191 |
| Operating Profit | 40 | 64 | 33 | 38 | 34 | 105 | 34 | 49 | 28 | 46 | 32 | 24 | -13 |
| OPM % | 14% | 14% | 12% | 13% | 14% | 16% | 13% | 15% | 11% | 11% | 12% | 8% | -7% |
| Other Income + | 1 | 1 | 1 | 2 | 3 | 3 | 2 | 2 | 2 | 2 | 1 | 2 | -6 |
| Interest | 8 | 10 | 9 | 9 | 11 | 15 | 13 | 15 | 18 | 22 | 18 | 18 | 15 |
| Depreciation | 2 | 2 | 3 | 3 | 3 | 3 | 3 | 4 | 4 | 5 | 5 | 5 | 5 |
| Profit before tax | 31 | 54 | 22 | 29 | 23 | 91 | 20 | 32 | 8 | 22 | 11 | 3 | -39 |
| Tax % | 26% | 26% | 25% | 26% | 25% | 26% | 25% | 25% | 49% | 25% | 33% | -8% | -24% |
| Net Profit + | 23 | 40 | 16 | 21 | 17 | 67 | 15 | 24 | 4 | 16 | 7 | 4 | -30 |
| EPS in Rs | 7.28 | 4.27 | 1.76 | 1.70 | 1.39 | 5.39 | 1.18 | 1.90 | 0.31 | 1.30 | 0.56 | 0.29 | -2.41 |
Financials of Vishnu Prakash R Punglia Ltd
Annual income statement trend
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | TTM | |
|---|---|---|---|---|---|---|---|---|---|
| Sales + | 352 | 367 | 372 | 484 | 786 | 1,168 | 1,474 | 1,237 | 1,155 |
| Expenses + | 320 | 333 | 334 | 439 | 699 | 1,012 | 1,264 | 1,082 | 1,066 |
| Operating Profit | 31 | 35 | 38 | 45 | 87 | 157 | 210 | 156 | 89 |
| OPM % | 9% | 9% | 10% | 9% | 11% | 13% | 14% | 13% | 8% |
| Other Income + | 3 | 3 | 2 | 2 | 2 | 3 | 9 | 9 | -0 |
| Interest | 14 | 18 | 18 | 18 | 24 | 30 | 43 | 68 | 72 |
| Depreciation | 3 | 4 | 4 | 4 | 4 | 7 | 11 | 16 | 21 |
| Profit before tax | 16 | 17 | 18 | 26 | 60 | 122 | 165 | 81 | -4 |
| Tax % | 31% | 27% | 31% | 26% | 26% | 26% | 26% | 27% | |
| Net Profit + | 11 | 12 | 13 | 19 | 45 | 91 | 122 | 59 | -3 |
| EPS in Rs | 4.01 | 4.34 | 4.50 | 6.74 | 15.93 | 9.70 | 9.80 | 4.70 | -0.26 |
| Dividend Payout % | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
Financials of Vishnu Prakash R Punglia Ltd
Capital structure and asset base
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Sep 2025 | |
|---|---|---|---|---|---|---|---|---|---|
| Equity Capital | 28 | 28 | 28 | 28 | 28 | 93 | 125 | 125 | 125 |
| Reserves | 42 | 55 | 66 | 85 | 131 | 221 | 596 | 655 | 666 |
| Borrowings + | 110 | 124 | 122 | 111 | 177 | 250 | 396 | 707 | 717 |
| Other Liabilities + | 36 | 34 | 92 | 107 | 163 | 261 | 425 | 523 | 522 |
| Total Liabilities | 216 | 240 | 309 | 331 | 498 | 825 | 1,542 | 2,010 | 2,029 |
| Fixed Assets + | 51 | 53 | 55 | 55 | 81 | 135 | 176 | 231 | 237 |
| CWIP | 0 | 0 | 0 | 0 | 0 | 6 | 6 | 7 | 8 |
| Investments | 9 | 1 | 0 | 0 | 1 | 1 | 1 | 1 | 1 |
| Other Assets + | 157 | 187 | 254 | 275 | 415 | 684 | 1,360 | 1,770 | 1,783 |
| Total Assets | 216 | 240 | 309 | 331 | 498 | 825 | 1,542 | 2,010 | 2,029 |
Financials of Vishnu Prakash R Punglia Ltd
Operating, investing and financing cash movement
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 16 | 12 | 38 | 35 | -3 | -8 | -316 | -207 |
| Cash from Investing Activity + | -10 | -3 | -9 | -5 | -30 | -98 | -32 | -85 |
| Cash from Financing Activity + | -7 | -10 | -25 | -29 | 42 | 108 | 387 | 244 |
| Net Cash Flow | -0 | -1 | 3 | 1 | 9 | 2 | 38 | -48 |
| Free Cash Flow | 5 | 7 | 32 | 31 | -31 | -74 | -368 | -280 |
| CFO/OP | 67% | 47% | 120% | 90% | 19% | 11% | -134% | -109% |
Financials of Vishnu Prakash R Punglia Ltd
Working capital efficiency and return ratios
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|---|
| Debtor Days | 76 | 50 | 91 | 75 | 54 | 62 | 166 | 217 |
| Inventory Days | 59 | 245 | 360 | 268 | 235 | 323 | 320 | 941 |
| Days Payable | 37 | 79 | 277 | 239 | 157 | 213 | 236 | 521 |
| Cash Conversion Cycle | 98 | 216 | 173 | 104 | 132 | 172 | 250 | 637 |
| Working Capital Days | 96 | 117 | 15 | 34 | 36 | 49 | 114 | 157 |
| ROCE % | 18% | 17% | 20% | 30% | 34% | 25% | 11% |