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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 -2.81 % over the year, decrease in net sales/revenue by -10.84 %. 🔹 Income over the Year and quarter: There has been decline in other income over the past year which is -51.71 %, Marginal decrease of -63.69% in other income during this quarter. 🔹 Profit over the Year and quarter: Challenges in sustaining profitability for IST LTD.. Profit dropped by -27.77 % Year to Year, IST LTD.’s profitability dropped by -50.55 % Quarter to Quarter. 🔹 EPS over the Year and quarter: EPS declined by -27.77 % Year to Year. EPS decreased by -50.54 % 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. 28.144 Cr | Rs. 30.68 Cr | Rs. 27.354 Cr | -10.84 % | -2.81 % |
Expenses | Rs. 7.7 Cr | Rs. 11.61 Cr | Rs. 7.71 Cr | -33.59 % | + 0.13 % |
Operating Profit | Rs. 20.44 Cr | Rs. 19.07 Cr | Rs. 19.64 Cr | + 2.99 % | -3.91 % |
OPM % | 72.63 % | 62.16 % | 71.8 % | + 9.64 % | -0.83 % |
Other Income | Rs. 29.727 Cr | Rs. 39.531 Cr | Rs. 14.354 Cr | -63.69 % | -51.71 % |
Interest | Rs. 0.99 Cr | Rs. 0.81 Cr | Rs. 1.65 Cr | + 103.7 % | + 66.67 % |
Depreciation | Rs. 1.26 Cr | Rs. 1.42 Cr | Rs. 1.36 Cr | -4.23 % | + 7.94 % |
Profit before tax | Rs. 47.92 Cr | Rs. 56.37 Cr | Rs. 30.98 Cr | -45.04 % | -35.35 % |
Tax % | 32.76 % | 16.49 % | 24.86 % | + 8.37 % | -7.9 % |
Net Profit | Rs. 32.26 Cr | Rs. 47.12 Cr | Rs. 23.3 Cr | -50.55 % | -27.77 % |
EPS in Rs | Rs. 27.66 | Rs. 40.4 | Rs. 19.98 | -50.54 % | -27.77 % |
Today, we’re looking at IST LTD.’s financial performance for the Q3(Dec 2024-25).Starting with the top line, the company reported a significant year-over-year sales decline of -2.81 %. However, it did see a marginal slip of -10.84 % from the previous quarter. Expenses decreased slightly by -33.59 % quarter-on-quarter, aligning with the annual rise of 0.13 %. Operating profit, while down -3.91 % compared to last year, faced a quarter-on-quarter increase of 2.99 %, 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 -0.83 %, but an expansion of 9.64 % sequentially. Other income fell by -63.69 % compared to the last quarter, despite an annual decline of -51.71 %. Interest expenses surged remarkably by 103.7 % from the previous quarter, yet the year-over-year increase remains at a moderate 66.67 %. Depreciation costs fell by -4.23 % quarter-on-quarter, whereas on an annual scale, they saw an increase of 7.94 %. Profit before tax declined annually by -35.35 % but saw a reduction from the preceding quarter by -45.04 %.
Tax expenses as a percentage of profits decreased slightly by -7.9 % compared to last year, with a more notable quarter-on-quarter increase of 8.37 %. Net profit fell by -27.77 % year-on-year but witnessed a -50.55 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -27.77 % but a quarterly fall of -50.54 %. In summary, IST 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. 28.144 Cr | Rs. 30.68 Cr | Rs. 27.354 Cr | -10.84 % | -2.81 % |
Expenses | Rs. 7.7 Cr | Rs. 11.61 Cr | Rs. 7.71 Cr | -33.59 % | + 0.13 % |
Operating Profit | Rs. 20.44 Cr | Rs. 19.07 Cr | Rs. 19.64 Cr | + 2.99 % | -3.91 % |
Net Profit | Rs. 32.26 Cr | Rs. 47.12 Cr | Rs. 23.3 Cr | -50.55 % | -27.77 % |
EPS in Rs | Rs. 27.66 | Rs. 40.4 | Rs. 19.98 | -50.54 % | -27.77 % |
In reviewing IST LTD.’s 2024-25(Q3) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -2.81 % year-on-year, although there was a slight dip of -10.84 % from the previous quarter. Expenses rose by 0.13 % compared to the previous year, with a decrease of -33.59 % quarter-on-quarter. Operating Profit dropped by -3.91 % annually, and saw a 2.99 % increase from the last quarter.
Net Profit showed yearly decrease of -27.77 %, and experienced a -50.55 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -27.77 % annually, however dipped by -50.54 % compared to the last quarter. In essence, while IST LTD. 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.