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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 -54.09 % over the year, decrease in net sales/revenue by -75.42 %.
- Income over the Year and quarter: There has been decline in other income over the past year which is -98.18 %, Marginal decrease of -63.33% in other income during this quarter.
- Profit over the Year and quarter: Challenges in sustaining profitability for A.F. Enterprises Limited. Profit dropped by -282.05 % Year to Year, A.F. Enterprises Limited’s profitability increased by 29.09 % in this quarter.
- EPS over the Year and quarter: EPS declined by -284.21 % Year to Year. EPS decreased by -229.63 % 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. 0.771 Cr | Rs. 1.44 Cr | Rs. 0.354 Cr | -75.42 % | -54.09 % |
Expenses | Rs. 0.96 Cr | Rs. 1.57 Cr | Rs. 0.6 Cr | -61.78 % | -37.5 % |
Operating Profit | Rs. -0.19 Cr | Rs. -0.13 Cr | Rs. -0.25 Cr | -92.31 % | -31.58 % |
OPM % | -24.64 % | -9.03 % | -70.62 % | -61.59 % | -45.98 % |
Other Income | Rs. 0.606 Cr | Rs. 0.03 Cr | Rs. 0.011 Cr | -63.33 % | -98.18 % |
Interest | Rs. 0.05 Cr | Rs. 0.04 Cr | Rs. 0.02 Cr | -50 % | -60 % |
Depreciation | Rs. 0.28 Cr | Rs. 0.25 Cr | Rs. 0.24 Cr | -4 % | -14.29 % |
Profit before tax | Rs. 0.09 Cr | Rs. -0.39 Cr | Rs. -0.5 Cr | -28.21 % | -655.56 % |
Tax % | 210.23 % | -0 % | -0 % | 0 % | -210.23 % |
Net Profit | Rs. 0.27 Cr | Rs. -0.39 Cr | Rs. -0.5 Cr | -28.21 % | -285.19 % |
EPS in Rs | Rs. 0.19 | Rs. -0.27 | Rs. -0.35 | -29.63 % | -284.21 % |
Today, we’re looking at A.F. Enterprises 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 -54.09 %. However, it did see a marginal slip of -75.42 % from the previous quarter. Expenses decreased slightly by -61.78 % quarter-on-quarter, aligning with the annual decline of -37.5 %. Operating profit, while down -31.58 % compared to last year, faced a quarter-on-quarter dip of -92.31 %, signaling a short-term contraction in margins.
The Operating Profit Margin (OPM) % contradicts this narrative, showing weakness on an annual basis with a decrease of -45.98 %, but a shrinkage of -61.59 % sequentially. Other income fell by -63.33 % compared to the last quarter, despite an annual decline of -98.18 %. Interest expenses dropped significantly by -50 % from the previous quarter, yet the year-over-year decrease remains at a moderate -60 %. Depreciation costs fell by -4 % quarter-on-quarter, yet on an annual scale, they experienced a reduction of -14.29 %. Profit before tax declined annually by -655.56 % but saw a reduction from the preceding quarter by -28.21 %.
Tax expenses as a percentage of profits decreased slightly by -210.23 % compared to last year, Net profit fell by -285.19 % year-on-year but witnessed a -28.21 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -284.21 % but a quarterly fall of -29.63 %. In summary, A.F. Enterprises 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. 0.771 Cr | Rs. 1.44 Cr | Rs. 0.354 Cr | -75.42 % | -54.09 % |
Expenses | Rs. 0.96 Cr | Rs. 1.57 Cr | Rs. 0.6 Cr | -61.78 % | -37.5 % |
Operating Profit | Rs. -0.19 Cr | Rs. -0.13 Cr | Rs. -0.25 Cr | -92.31 % | -31.58 % |
Net Profit | Rs. 0.27 Cr | Rs. -0.39 Cr | Rs. -0.5 Cr | -28.21 % | -285.19 % |
EPS in Rs | Rs. 0.19 | Rs. -0.27 | Rs. -0.35 | -29.63 % | -284.21 % |
In reviewing A.F. Enterprises Limited’s 2024-25(Q2) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -54.09 % year-on-year, although there was a slight dip of -75.42 % from the previous quarter. Expenses decreased by -37.5 % compared to the previous year, with a decrease of -61.78 % quarter-on-quarter. Operating Profit dropped by -31.58 % annually, and saw a -92.31 % decrease from the last quarter.
Net Profit showed yearly decrease of -285.19 %, and experienced a -28.21 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -284.21 % annually, however dipped by -29.63 % compared to the last quarter. In essence, while A.F. Enterprises 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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