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Highlights
- The presented financial data is Consolidated to provide a comprehensive overview of the company performance.
- Sales over the Year and quarter: The company’s sales declined by -47.81 % over the year, decrease in net sales/revenue by -13.96 %.
- Income over the Year and quarter: There has been decline in other income over the past year which is -26.34 %, Marginal decrease of -94.24% in other income during this quarter.
- Profit over the Year and quarter: Significant improvement in profitability for Kaya Limited. Notable increase of 34.61 % in net profit Year to Year, Kaya Limited’s profitability dropped by -115.26 % Quarter to Quarter.
- EPS over the Year and quarter: EPS increased by 36.64 % Year to Year. EPS decreased by -115.23 % in previous quarter. Analysis needed for shareholder value.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 100.622 Cr | Rs. 61.039 Cr | Rs. 52.517 Cr | -13.96 % | -47.81 % |
Expenses | Rs. 88.72 Cr | Rs. 62.71 Cr | Rs. 46.87 Cr | -25.26 % | -47.17 % |
Operating Profit | Rs. 11.9 Cr | Rs. -1.67 Cr | Rs. 5.65 Cr | + 438.32 % | -52.52 % |
OPM % | 11.83 % | -2.74 % | 10.76 % | + 13.5 % | -1.07 % |
Other Income | Rs. 1.048 Cr | Rs. 13.407 Cr | Rs. 0.772 Cr | -94.24 % | -26.34 % |
Interest | Rs. 8.71 Cr | Rs. 7.31 Cr | Rs. 7.86 Cr | + 7.52 % | -9.76 % |
Depreciation | Rs. 15.88 Cr | Rs. 10.17 Cr | Rs. 9.39 Cr | -7.67 % | -40.87 % |
Profit before tax | Rs. -11.64 Cr | Rs. -5.74 Cr | Rs. -10.83 Cr | -88.68 % | + 6.96 % |
Tax % | -0 % | -0 % | -0 % | 0 % | 0 % |
Net Profit | Rs. -11.64 Cr | Rs. 102.68 Cr | Rs. -15.67 Cr | -115.26 % | -34.62 % |
EPS in Rs | Rs. -8.76 | Rs. 78.59 | Rs. -11.97 | -115.23 % | -36.64 % |
Today, we’re looking at Kaya Limited’s financial performance for the Q2(Sep 2024-25).Starting with the top line, the company reported a significant year-over-year sales decline of -47.81 %. However, it did see a marginal slip of -13.96 % from the previous quarter. Expenses decreased slightly by -25.26 % quarter-on-quarter, aligning with the annual decline of -47.17 %. Operating profit, while down -52.52 % compared to last year, faced a quarter-on-quarter increase of 438.32 %, signaling a short-term expansion in margins.
The Operating Profit Margin (OPM) % contradicts this narrative, showing weakness on an annual basis with a decrease of -1.07 %, but an expansion of 13.5 % sequentially. Other income fell by -94.24 % compared to the last quarter, despite an annual decline of -26.34 %. Interest expenses surged remarkably by 7.52 % from the previous quarter, yet the year-over-year decrease remains at a moderate -9.76 %. Depreciation costs fell by -7.67 % quarter-on-quarter, yet on an annual scale, they experienced a reduction of -40.87 %. Profit before tax grew annually by 6.96 % but saw a reduction from the preceding quarter by -88.68 %.
Net profit fell by -34.62 % year-on-year but witnessed a -115.26 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -36.64 % but a quarterly fall of -115.23 %. In summary, Kaya Limited’s annual performance indicates steady growth, although the quarter-on-quarter figures suggest some areas may require strategic attention.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 100.622 Cr | Rs. 61.039 Cr | Rs. 52.517 Cr | -13.96 % | -47.81 % |
Expenses | Rs. 88.72 Cr | Rs. 62.71 Cr | Rs. 46.87 Cr | -25.26 % | -47.17 % |
Operating Profit | Rs. 11.9 Cr | Rs. -1.67 Cr | Rs. 5.65 Cr | + 438.32 % | -52.52 % |
Net Profit | Rs. -11.64 Cr | Rs. 102.68 Cr | Rs. -15.67 Cr | -115.26 % | -34.62 % |
EPS in Rs | Rs. -8.76 | Rs. 78.59 | Rs. -11.97 | -115.23 % | -36.64 % |
In reviewing Kaya Limited’s 2024-25(Q2) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -47.81 % year-on-year, although there was a slight dip of -13.96 % from the previous quarter. Expenses decreased by -47.17 % compared to the previous year, with a decrease of -25.26 % quarter-on-quarter. Operating Profit dropped by -52.52 % annually, and saw a 438.32 % increase from the last quarter.
Net Profit showed yearly decrease of -34.62 %, and experienced a -115.26 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -36.64 % annually, however dipped by -115.23 % compared to the last quarter. In essence, while Kaya Limited faces strong annual decline indicators, short-term fluctuations suggest the need for agile strategies to navigate market dynamics effectively. That’s all for now in the financial sector.
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