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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 -5.11 % over the year, decrease in net sales/revenue by -4.18 %.
- Income over the Year and quarter: There has been decline in other income over the past year which is -45.08 %, Marginal decrease of -2.68% in other income during this quarter.
- Profit over the Year and quarter: Significant improvement in profitability for Delta Manufacturing Limited. Notable increase of 17.45 % in net profit Year to Year, Delta Manufacturing Limited’s profitability increased by 1.82 % in this quarter.
- EPS over the Year and quarter: EPS increased by 17.67 % Year to Year. EPS increased by 1.87 % in previous quarter. Positive impact on shareholders.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 20.717 Cr | Rs. 20.515 Cr | Rs. 19.658 Cr | -4.18 % | -5.11 % |
Expenses | Rs. 21.21 Cr | Rs. 21.44 Cr | Rs. 20.55 Cr | -4.15 % | -3.11 % |
Operating Profit | Rs. -0.49 Cr | Rs. -0.93 Cr | Rs. -0.89 Cr | + 4.3 % | -81.63 % |
OPM % | -2.37 % | -4.53 % | -4.53 % | + 0 % | -2.16 % |
Other Income | Rs. 0.264 Cr | Rs. 0.149 Cr | Rs. 0.145 Cr | -2.68 % | -45.08 % |
Interest | Rs. 1.15 Cr | Rs. 1.05 Cr | Rs. 1.12 Cr | + 6.67 % | -2.61 % |
Depreciation | Rs. 1.18 Cr | Rs. 1.09 Cr | Rs. 1.1 Cr | + 0.92 % | -6.78 % |
Profit before tax | Rs. -2.56 Cr | Rs. -2.92 Cr | Rs. -2.97 Cr | -1.71 % | -16.02 % |
Tax % | -0.78 % | -0.27 % | -0 % | + 0.27 % | + 0.78 % |
Net Profit | Rs. -2.52 Cr | Rs. -2.91 Cr | Rs. -2.96 Cr | -1.72 % | -17.46 % |
EPS in Rs | Rs. -2.32 | Rs. -2.68 | Rs. -2.73 | -1.87 % | -17.67 % |
Today, we’re looking at Delta Manufacturing 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 -5.11 %. However, it did see a marginal slip of -4.18 % from the previous quarter. Expenses decreased slightly by -4.15 % quarter-on-quarter, aligning with the annual decline of -3.11 %. Operating profit, while down -81.63 % compared to last year, faced a quarter-on-quarter increase of 4.3 %, 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 -2.16 %, but an expansion of 0 % sequentially. Other income fell by -2.68 % compared to the last quarter, despite an annual decline of -45.08 %. Interest expenses surged remarkably by 6.67 % from the previous quarter, yet the year-over-year decrease remains at a moderate -2.61 %. Depreciation costs climbed by 0.92 % quarter-on-quarter, yet on an annual scale, they experienced a reduction of -6.78 %. Profit before tax declined annually by -16.02 % but saw a reduction from the preceding quarter by -1.71 %.
Tax expenses as a percentage of profits increased slightly by 0.78 % compared to last year, with a more notable quarter-on-quarter increase of 0.27 %. Net profit fell by -17.46 % year-on-year but witnessed a -1.72 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -17.67 % but a quarterly fall of -1.87 %. In summary, Delta Manufacturing 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. 20.717 Cr | Rs. 20.515 Cr | Rs. 19.658 Cr | -4.18 % | -5.11 % |
Expenses | Rs. 21.21 Cr | Rs. 21.44 Cr | Rs. 20.55 Cr | -4.15 % | -3.11 % |
Operating Profit | Rs. -0.49 Cr | Rs. -0.93 Cr | Rs. -0.89 Cr | + 4.3 % | -81.63 % |
Net Profit | Rs. -2.52 Cr | Rs. -2.91 Cr | Rs. -2.96 Cr | -1.72 % | -17.46 % |
EPS in Rs | Rs. -2.32 | Rs. -2.68 | Rs. -2.73 | -1.87 % | -17.67 % |
In reviewing Delta Manufacturing Limited’s 2024-25(Q2) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -5.11 % year-on-year, although there was a slight dip of -4.18 % from the previous quarter. Expenses decreased by -3.11 % compared to the previous year, with a decrease of -4.15 % quarter-on-quarter. Operating Profit dropped by -81.63 % annually, and saw a 4.3 % increase from the last quarter.
Net Profit showed yearly decrease of -17.46 %, and experienced a -1.72 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -17.67 % annually, however dipped by -1.87 % compared to the last quarter. In essence, while Delta Manufacturing 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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