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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 -18.13 % over the year, substantial increase in net sales/revenue by 24.79 %.
- Income over the Year and quarter: There has been decline in other income over the past year which is -95.02 %, Marginal decrease of -54.79% in other income during this quarter.
- Profit over the Year and quarter: Challenges in sustaining profitability for Sam Industries Ltd.. Profit dropped by -100.28 % Year to Year, Sam Industries Ltd.’s profitability dropped by -101.77 % Quarter to Quarter.
- EPS over the Year and quarter: EPS declined by -100.23 % Year to Year. EPS decreased by -101.45 % 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. 4.126 Cr | Rs. 2.707 Cr | Rs. 3.378 Cr | + 24.79 % | -18.13 % |
Expenses | Rs. 1.66 Cr | Rs. 1.26 Cr | Rs. 2.2 Cr | + 74.6 % | + 32.53 % |
Operating Profit | Rs. 2.47 Cr | Rs. 1.45 Cr | Rs. 1.18 Cr | -18.62 % | -52.23 % |
OPM % | 59.86 % | 53.56 % | 34.93 % | -18.63 % | -24.93 % |
Other Income | Rs. 8.719 Cr | Rs. 0.96 Cr | Rs. 0.434 Cr | -54.79 % | -95.02 % |
Interest | Rs. 0.21 Cr | Rs. 0.28 Cr | Rs. 0.66 Cr | + 135.71 % | + 214.29 % |
Depreciation | Rs. 0.09 Cr | Rs. 0.14 Cr | Rs. 0.34 Cr | + 142.86 % | + 277.78 % |
Profit before tax | Rs. 10.89 Cr | Rs. 1.99 Cr | Rs. 0.61 Cr | -69.35 % | -94.4 % |
Tax % | 10.69 % | 22.95 % | 104.38 % | + 81.43 % | + 93.69 % |
Net Profit | Rs. 9.72 Cr | Rs. 1.53 Cr | Rs. -0.03 Cr | -101.96 % | -100.31 % |
EPS in Rs | Rs. 8.76 | Rs. 1.38 | Rs. -0.02 | -101.45 % | -100.23 % |
Today, we’re looking at Sam Industries 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 -18.13 %. However, it did see a marginal increase of 24.79 % from the previous quarter. Expenses ticked up slightly by 74.6 % quarter-on-quarter, aligning with the annual rise of 32.53 %. Operating profit, while down -52.23 % compared to last year, faced a quarter-on-quarter dip of -18.62 %, 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 -24.93 %, but a shrinkage of -18.63 % sequentially. Other income fell by -54.79 % compared to the last quarter, despite an annual decline of -95.02 %. Interest expenses surged remarkably by 135.71 % from the previous quarter, yet the year-over-year increase remains at a moderate 214.29 %. Depreciation costs climbed by 142.86 % quarter-on-quarter, whereas on an annual scale, they saw an increase of 277.78 %. Profit before tax declined annually by -94.4 % but saw a reduction from the preceding quarter by -69.35 %.
Tax expenses as a percentage of profits increased slightly by 93.69 % compared to last year, with a more notable quarter-on-quarter increase of 81.43 %. Net profit fell by -100.31 % year-on-year but witnessed a -101.96 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -100.23 % but a quarterly fall of -101.45 %. In summary, Sam Industries 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. 4.126 Cr | Rs. 2.707 Cr | Rs. 3.378 Cr | + 24.79 % | -18.13 % |
Expenses | Rs. 1.66 Cr | Rs. 1.26 Cr | Rs. 2.2 Cr | + 74.6 % | + 32.53 % |
Operating Profit | Rs. 2.47 Cr | Rs. 1.45 Cr | Rs. 1.18 Cr | -18.62 % | -52.23 % |
Net Profit | Rs. 9.72 Cr | Rs. 1.53 Cr | Rs. -0.03 Cr | -101.96 % | -100.31 % |
EPS in Rs | Rs. 8.76 | Rs. 1.38 | Rs. -0.02 | -101.45 % | -100.23 % |
In reviewing Sam Industries Ltd.’s 2024-25(Q2) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -18.13 % year-on-year, however, there was a minor increase of 24.79 % from the previous quarter. Expenses rose by 32.53 % compared to the previous year, with a 74.6 % increase quarter-on-quarter. Operating Profit dropped by -52.23 % annually, and saw a -18.62 % decrease from the last quarter.
Net Profit showed yearly decrease of -100.31 %, and experienced a -101.96 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -100.23 % annually, however dipped by -101.45 % compared to the last quarter. In essence, while Sam Industries Ltd. 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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