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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 -4.35 % over the year, substantial increase in net sales/revenue by 92.79 %.
- Income over the Year and quarter: There has been decline in other income over the past year which is -83.31 %, Marginal increase in other income during this quarter, up by 14.83%.
- Profit over the Year and quarter: Challenges in sustaining profitability for B & A Ltd.. Profit dropped by -1.89 % Year to Year, B & A Ltd.’s profitability dropped by -607.95 % Quarter to Quarter.
- EPS over the Year and quarter: EPS declined by -0.30 % Year to Year. EPS decreased by -513.46 % 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. 101.815 Cr | Rs. 50.513 Cr | Rs. 97.382 Cr | + 92.79 % | -4.35 % |
Expenses | Rs. 77.12 Cr | Rs. 51.77 Cr | Rs. 67.64 Cr | + 30.65 % | -12.29 % |
Operating Profit | Rs. 24.7 Cr | Rs. -1.26 Cr | Rs. 29.74 Cr | + 2460.32 % | + 20.4 % |
OPM % | 24.26 % | -2.49 % | 30.54 % | + 33.03 % | + 6.28 % |
Other Income | Rs. 6.357 Cr | Rs. 0.924 Cr | Rs. 1.061 Cr | + 14.83 % | -83.31 % |
Interest | Rs. 1.06 Cr | Rs. 1.66 Cr | Rs. 1.54 Cr | -7.23 % | + 45.28 % |
Depreciation | Rs. 1.37 Cr | Rs. 1.76 Cr | Rs. 1.76 Cr | + 0 % | + 28.47 % |
Profit before tax | Rs. 28.63 Cr | Rs. -3.76 Cr | Rs. 27.5 Cr | + 831.38 % | -3.95 % |
Tax % | 6.46 % | -37.78 % | 4.47 % | + 42.25 % | -1.99 % |
Net Profit | Rs. 26.77 Cr | Rs. -5.17 Cr | Rs. 26.27 Cr | + 608.12 % | -1.87 % |
EPS in Rs | Rs. 82.24 | Rs. -19.83 | Rs. 81.99 | + 513.46 % | -0.3 % |
Today, we’re looking at B & A Ltd.’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 -4.35 %. However, it did see a marginal increase of 92.79 % from the previous quarter. Expenses ticked up slightly by 30.65 % quarter-on-quarter, aligning with the annual decline of -12.29 %. Operating profit, while up 20.4 % compared to last year, faced a quarter-on-quarter increase of 2460.32 %, signaling a short-term expansion in margins.
The Operating Profit Margin (OPM) % echoes this narrative, showing resilience on an annual basis with an increase of 6.28 %, but an expansion of 33.03 % sequentially. Other income rose by 14.83 % compared to the last quarter, despite an annual decline of -83.31 %. Interest expenses dropped significantly by -7.23 % from the previous quarter, yet the year-over-year increase remains at a moderate 45.28 %. Depreciation costs climbed by 0 % quarter-on-quarter, whereas on an annual scale, they saw an increase of 28.47 %. Profit before tax declined annually by -3.95 % but saw an increase from the preceding quarter by 831.38 %.
Tax expenses as a percentage of profits decreased slightly by -1.99 % compared to last year, with a more notable quarter-on-quarter increase of 42.25 %. Net profit fell by -1.87 % year-on-year but experienced a 608.12 % expansion from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -0.3 % but a quarterly rise of 513.46 %. In summary, B & A Ltd.’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. 101.815 Cr | Rs. 50.513 Cr | Rs. 97.382 Cr | + 92.79 % | -4.35 % |
Expenses | Rs. 77.12 Cr | Rs. 51.77 Cr | Rs. 67.64 Cr | + 30.65 % | -12.29 % |
Operating Profit | Rs. 24.7 Cr | Rs. -1.26 Cr | Rs. 29.74 Cr | + 2460.32 % | + 20.4 % |
Net Profit | Rs. 26.77 Cr | Rs. -5.17 Cr | Rs. 26.27 Cr | + 608.12 % | -1.87 % |
EPS in Rs | Rs. 82.24 | Rs. -19.83 | Rs. 81.99 | + 513.46 % | -0.3 % |
In reviewing B & A Ltd.’s 2024-25(Q2) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -4.35 % year-on-year, however, there was a minor increase of 92.79 % from the previous quarter. Expenses decreased by -12.29 % compared to the previous year, with a 30.65 % increase quarter-on-quarter. Operating Profit surged by 20.4 % annually, and saw a 2460.32 % increase from the last quarter.
Net Profit showed yearly decrease of -1.87 %, and experienced a 608.12 % increase from the previous quarter. Earnings Per Share (EPS) fell by -0.3 % annually, however rose by 513.46 % compared to the last quarter. In essence, while B & A Ltd. faces strong annual decline indicators, short-term improvements suggest the potential for recovery and the importance of strategic adjustments to counter market challenges effectively. That’s all for now in the financial sector.
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