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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 -17.82 % over the year, decrease in net sales/revenue by -22.08 %.
- Income over the Year and quarter: There has been decline in other income over the past year which is -70.39 %, Marginal decrease of -45.36% in other income during this quarter.
- Profit over the Year and quarter: Challenges in sustaining profitability for Barak Valley Cements Limited. Profit dropped by -119.69 % Year to Year, Barak Valley Cements Limited’s profitability dropped by -117.12 % Quarter to Quarter.
- EPS over the Year and quarter: EPS declined by -119.35 % Year to Year. EPS decreased by -116.78 % 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. 50.762 Cr | Rs. 53.536 Cr | Rs. 41.714 Cr | -22.08 % | -17.82 % |
Expenses | Rs. 43.88 Cr | Rs. 46.61 Cr | Rs. 39.24 Cr | -15.81 % | -10.57 % |
Operating Profit | Rs. 6.88 Cr | Rs. 6.93 Cr | Rs. 2.47 Cr | -64.36 % | -64.1 % |
OPM % | 13.55 % | 12.94 % | 5.92 % | -7.02 % | -7.63 % |
Other Income | Rs. 0.179 Cr | Rs. 0.097 Cr | Rs. 0.053 Cr | -45.36 % | -70.39 % |
Interest | Rs. 2.1 Cr | Rs. 1.31 Cr | Rs. 1.42 Cr | + 8.4 % | -32.38 % |
Depreciation | Rs. 1.65 Cr | Rs. 1.47 Cr | Rs. 1.48 Cr | + 0.68 % | -10.3 % |
Profit before tax | Rs. 3.31 Cr | Rs. 4.25 Cr | Rs. -0.38 Cr | -108.94 % | -111.48 % |
Tax % | 16.85 % | 25.33 % | -44.03 % | -69.36 % | -60.88 % |
Net Profit | Rs. 2.76 Cr | Rs. 3.17 Cr | Rs. -0.54 Cr | -117.03 % | -119.57 % |
EPS in Rs | Rs. 1.24 | Rs. 1.43 | Rs. -0.24 | -116.78 % | -119.35 % |
Today, we’re looking at Barak Valley Cements 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 -17.82 %. However, it did see a marginal slip of -22.08 % from the previous quarter. Expenses decreased slightly by -15.81 % quarter-on-quarter, aligning with the annual decline of -10.57 %. Operating profit, while down -64.1 % compared to last year, faced a quarter-on-quarter dip of -64.36 %, 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 -7.63 %, but a shrinkage of -7.02 % sequentially. Other income fell by -45.36 % compared to the last quarter, despite an annual decline of -70.39 %. Interest expenses surged remarkably by 8.4 % from the previous quarter, yet the year-over-year decrease remains at a moderate -32.38 %. Depreciation costs climbed by 0.68 % quarter-on-quarter, yet on an annual scale, they experienced a reduction of -10.3 %. Profit before tax declined annually by -111.48 % but saw a reduction from the preceding quarter by -108.94 %.
Tax expenses as a percentage of profits decreased slightly by -60.88 % compared to last year, with a more notable quarter-on-quarter decrease of -69.36 %. Net profit fell by -119.57 % year-on-year but witnessed a -117.03 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -119.35 % but a quarterly fall of -116.78 %. In summary, Barak Valley Cements 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. 50.762 Cr | Rs. 53.536 Cr | Rs. 41.714 Cr | -22.08 % | -17.82 % |
Expenses | Rs. 43.88 Cr | Rs. 46.61 Cr | Rs. 39.24 Cr | -15.81 % | -10.57 % |
Operating Profit | Rs. 6.88 Cr | Rs. 6.93 Cr | Rs. 2.47 Cr | -64.36 % | -64.1 % |
Net Profit | Rs. 2.76 Cr | Rs. 3.17 Cr | Rs. -0.54 Cr | -117.03 % | -119.57 % |
EPS in Rs | Rs. 1.24 | Rs. 1.43 | Rs. -0.24 | -116.78 % | -119.35 % |
In reviewing Barak Valley Cements Limited’s 2024-25(Q2) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -17.82 % year-on-year, although there was a slight dip of -22.08 % from the previous quarter. Expenses decreased by -10.57 % compared to the previous year, with a decrease of -15.81 % quarter-on-quarter. Operating Profit dropped by -64.1 % annually, and saw a -64.36 % decrease from the last quarter.
Net Profit showed yearly decrease of -119.57 %, and experienced a -117.03 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -119.35 % annually, however dipped by -116.78 % compared to the last quarter. In essence, while Barak Valley Cements 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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