Essen Speciality Films Ltd (ESFL) Financials - Quarterly Results, Profit & Loss, Balance Sheet, Cash Flow
| Metric | Mar 2021 | Mar 2022 | Mar 2023 |
|---|---|---|---|
| Sales | 96 | 117 | 119 |
| Expenses | 77 | 105 | 100 |
| Operating Profit | 19 | 13 | 19 |
| OPM | 19% | 11% | 16% |
| Other Income | 1 | 1 | 2 |
| Interest | 1 | 3 | 3 |
| Depreciation | 6 | 4 | 4 |
| Profit before tax | 12 | 7 | 14 |
| Tax | 26% | 25% | 7% |
| Net Profit | 9 | 5 | 13 |
| EPS in Rs | 4.76 | 2.69 | 6.96 |
| Dividend Payout | 22% | 0% | 0% |
| Metric | Mar 2021 | Mar 2022 | Mar 2023 |
|---|---|---|---|
| Equity Capital | 1 | 16 | 16 |
| Reserves | 66 | 56 | 70 |
| Borrowings | 15 | 26 | 7 |
| Other Liabilities | 22 | 21 | 18 |
| Total Liabilities | 104 | 119 | 110 |
| Fixed Assets | 41 | 44 | 43 |
| CWIP | 0 | 0 | 0 |
| Investments | 0 | 0 | 0 |
| Other Assets | 63 | 74 | 66 |
| Total Assets | 104 | 119 | 110 |
| Metric | Mar 2021 | Mar 2022 | Mar 2023 |
|---|---|---|---|
| Cash from Operating Activity | 9 | -7 | 25 |
| Cash from Investing Activity | -16 | -3 | -3 |
| Cash from Financing Activity | 8 | 8 | -22 |
| Net Cash Flow | 1 | -2 | 0 |
| Free Cash Flow | 0 | -14 | 23 |
| CFO/OP | 67% | -37% | 152% |
| CFO/EBITDAShare of operating profit converting into cash: CFO (before tax) / Operating Profit | 67 | -37 | 152 |
| Metric | Mar 2021 | Mar 2022 | Mar 2023 |
|---|---|---|---|
| Debtor Days | 54 | 45 | 52 |
| Inventory Days | 121 | 165 | 190 |
| Days Payable | 96 | 65 | 65 |
| Cash Conversion Cycle | 80 | 146 | 177 |
| Working Capital Days | 73 | 95 | 125 |
| ROCE | - | 11% | 17% |