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Highlights
🔹 The presented financial data is Standalone to provide a comprehensive overview of the company performance. 🔹 Sales over the Year and quarter: The company’s sales declined by -45.14 % over the year, decrease in net sales/revenue by -11.04 %. 🔹 Income over the Year and quarter: There has been decline in other income over the past year which is -7 %, Marginal decrease of -13.04% in other income during this quarter. 🔹 Profit over the Year and quarter: Challenges in sustaining profitability for Bannari Amman Sugars Limited. Profit dropped by -57.67 % Year to Year, Bannari Amman Sugars Limited’s profitability dropped by -15.92 % Quarter to Quarter. 🔹 EPS over the Year and quarter: EPS declined by -57.66 % Year to Year. EPS decreased by -15.92 % 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. 768.169 Cr | Rs. 473.73 Cr | Rs. 421.425 Cr | -11.04 % | -45.14 % |
Expenses | Rs. 648.69 Cr | Rs. 406.31 Cr | Rs. 360.01 Cr | -11.4 % | -44.5 % |
Operating Profit | Rs. 119.48 Cr | Rs. 67.42 Cr | Rs. 61.42 Cr | -8.9 % | -48.59 % |
OPM % | 15.55 % | 14.23 % | 14.57 % | + 0.34 % | -0.98 % |
Other Income | Rs. 1.528 Cr | Rs. 1.634 Cr | Rs. 1.421 Cr | -13.04 % | -7 % |
Interest | Rs. 6.86 Cr | Rs. 1.93 Cr | Rs. 4.08 Cr | + 111.4 % | -40.52 % |
Depreciation | Rs. 14.41 Cr | Rs. 14.11 Cr | Rs. 14.18 Cr | + 0.5 % | -1.6 % |
Profit before tax | Rs. 99.74 Cr | Rs. 53.01 Cr | Rs. 44.58 Cr | -15.9 % | -55.3 % |
Tax % | 31.75 % | 35.37 % | 35.38 % | + 0.01 % | + 3.63 % |
Net Profit | Rs. 68.07 Cr | Rs. 34.27 Cr | Rs. 28.81 Cr | -15.93 % | -57.68 % |
EPS in Rs | Rs. 54.28 | Rs. 27.33 | Rs. 22.98 | -15.92 % | -57.66 % |
Today, we’re looking at Bannari Amman Sugars Limited’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 -45.14 %. However, it did see a marginal slip of -11.04 % from the previous quarter. Expenses decreased slightly by -11.4 % quarter-on-quarter, aligning with the annual decline of -44.5 %. Operating profit, while down -48.59 % compared to last year, faced a quarter-on-quarter dip of -8.9 %, 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 -0.98 %, but an expansion of 0.34 % sequentially. Other income fell by -13.04 % compared to the last quarter, despite an annual decline of -7 %. Interest expenses surged remarkably by 111.4 % from the previous quarter, yet the year-over-year decrease remains at a moderate -40.52 %. Depreciation costs climbed by 0.5 % quarter-on-quarter, yet on an annual scale, they experienced a reduction of -1.6 %. Profit before tax declined annually by -55.3 % but saw a reduction from the preceding quarter by -15.9 %.
Tax expenses as a percentage of profits increased slightly by 3.63 % compared to last year, with a more notable quarter-on-quarter increase of 0.01 %. Net profit fell by -57.68 % year-on-year but witnessed a -15.93 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -57.66 % but a quarterly fall of -15.92 %. In summary, Bannari Amman Sugars 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. 768.169 Cr | Rs. 473.73 Cr | Rs. 421.425 Cr | -11.04 % | -45.14 % |
Expenses | Rs. 648.69 Cr | Rs. 406.31 Cr | Rs. 360.01 Cr | -11.4 % | -44.5 % |
Operating Profit | Rs. 119.48 Cr | Rs. 67.42 Cr | Rs. 61.42 Cr | -8.9 % | -48.59 % |
Net Profit | Rs. 68.07 Cr | Rs. 34.27 Cr | Rs. 28.81 Cr | -15.93 % | -57.68 % |
EPS in Rs | Rs. 54.28 | Rs. 27.33 | Rs. 22.98 | -15.92 % | -57.66 % |
In reviewing Bannari Amman Sugars Limited’s 2024-25(Q3) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -45.14 % year-on-year, although there was a slight dip of -11.04 % from the previous quarter. Expenses decreased by -44.5 % compared to the previous year, with a decrease of -11.4 % quarter-on-quarter. Operating Profit dropped by -48.59 % annually, and saw a -8.9 % decrease from the last quarter.
Net Profit showed yearly decrease of -57.68 %, and experienced a -15.93 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -57.66 % annually, however dipped by -15.92 % compared to the last quarter. In essence, while Bannari Amman Sugars 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.