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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 -2.35 % over the year, decrease in net sales/revenue by -0.16 %.
- Income over the Year and quarter: There has been decline in other income over the past year which is -115.88 %, Marginal decrease of -131.88% in other income during this quarter.
- Profit over the Year and quarter: Challenges in sustaining profitability for H.S.India Ltd.. Profit dropped by -77.05 % Year to Year, H.S.India Ltd.’s profitability increased by 52.58 % in this quarter.
- EPS over the Year and quarter: EPS declined by -77.50 % Year to Year. EPS increased by 50 % in previous quarter. Positive impact on shareholders.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 6.331 Cr | Rs. 6.192 Cr | Rs. 6.182 Cr | -0.16 % | -2.35 % |
Expenses | Rs. 5.07 Cr | Rs. 5.64 Cr | Rs. 5.2 Cr | -7.8 % | + 2.56 % |
Operating Profit | Rs. 1.26 Cr | Rs. 0.55 Cr | Rs. 0.98 Cr | + 78.18 % | -22.22 % |
OPM % | 19.9 % | 8.88 % | 15.85 % | + 6.97 % | -4.05 % |
Other Income | Rs. 0.277 Cr | Rs. 0.138 Cr | Rs. -0.044 Cr | -131.88 % | -115.88 % |
Interest | Rs. 0.48 Cr | Rs. 0.39 Cr | Rs. 0.4 Cr | + 2.56 % | -16.67 % |
Depreciation | Rs. 0.29 Cr | Rs. 0.22 Cr | Rs. 0.22 Cr | + 0 % | -24.14 % |
Profit before tax | Rs. 0.77 Cr | Rs. 0.08 Cr | Rs. 0.32 Cr | + 300 % | -58.44 % |
Tax % | 16.77 % | 11.49 % | 54.06 % | + 42.57 % | + 37.29 % |
Net Profit | Rs. 0.65 Cr | Rs. 0.1 Cr | Rs. 0.15 Cr | + 50 % | -76.92 % |
EPS in Rs | Rs. 0.4 | Rs. 0.06 | Rs. 0.09 | + 50 % | -77.5 % |
Today, we’re looking at H.S.India Ltd.’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 -2.35 %. However, it did see a marginal slip of -0.16 % from the previous quarter. Expenses decreased slightly by -7.8 % quarter-on-quarter, aligning with the annual rise of 2.56 %. Operating profit, while down -22.22 % compared to last year, faced a quarter-on-quarter increase of 78.18 %, 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 -4.05 %, but an expansion of 6.97 % sequentially. Other income fell by -131.88 % compared to the last quarter, despite an annual decline of -115.88 %. Interest expenses surged remarkably by 2.56 % from the previous quarter, yet the year-over-year decrease remains at a moderate -16.67 %. Depreciation costs climbed by 0 % quarter-on-quarter, yet on an annual scale, they experienced a reduction of -24.14 %. Profit before tax declined annually by -58.44 % but saw an increase from the preceding quarter by 300 %.
Tax expenses as a percentage of profits increased slightly by 37.29 % compared to last year, with a more notable quarter-on-quarter increase of 42.57 %. Net profit fell by -76.92 % year-on-year but experienced a 50 % expansion from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -77.5 % but a quarterly rise of 50 %. In summary, H.S.India 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. 6.331 Cr | Rs. 6.192 Cr | Rs. 6.182 Cr | -0.16 % | -2.35 % |
Expenses | Rs. 5.07 Cr | Rs. 5.64 Cr | Rs. 5.2 Cr | -7.8 % | + 2.56 % |
Operating Profit | Rs. 1.26 Cr | Rs. 0.55 Cr | Rs. 0.98 Cr | + 78.18 % | -22.22 % |
Net Profit | Rs. 0.65 Cr | Rs. 0.1 Cr | Rs. 0.15 Cr | + 50 % | -76.92 % |
EPS in Rs | Rs. 0.4 | Rs. 0.06 | Rs. 0.09 | + 50 % | -77.5 % |
In reviewing H.S.India Ltd.’s 2024-25(Q2) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -2.35 % year-on-year, although there was a slight dip of -0.16 % from the previous quarter. Expenses rose by 2.56 % compared to the previous year, with a decrease of -7.8 % quarter-on-quarter. Operating Profit dropped by -22.22 % annually, and saw a 78.18 % increase from the last quarter.
Net Profit showed yearly decrease of -76.92 %, and experienced a 50 % increase from the previous quarter. Earnings Per Share (EPS) fell by -77.5 % annually, however rose by 50 % compared to the last quarter. In essence, while H.S.India Ltd. faces strong annual decline indicators, short-term improvements suggest the potential for recovery and the importance of strategic adjustments to counter market challenges effectively. That’s all for now in the financial sector.
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