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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 -5.45 % over the year, decrease in net sales/revenue by -22.19 %. 🔹 Income over the Year and quarter: There has been decline in other income over the past year which is -36.24 %, Marginal increase in other income during this quarter, up by 17.01%. 🔹 Profit over the Year and quarter: Challenges in sustaining profitability for SEPC Limited. Profit dropped by -19.71 % Year to Year, SEPC Limited’s profitability increased by 93.89 % in this quarter. 🔹 EPS over the Year and quarter: EPS declined by -25.00 % Year to Year. EPS increased by 200 % in previous quarter. Positive impact on shareholders.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 140.704 Cr | Rs. 170.986 Cr | Rs. 133.041 Cr | -22.19 % | -5.45 % |
Expenses | Rs. 142.56 Cr | Rs. 163.31 Cr | Rs. 129.63 Cr | -20.62 % | -9.07 % |
Operating Profit | Rs. -1.86 Cr | Rs. 7.68 Cr | Rs. 3.41 Cr | -55.6 % | + 283.33 % |
OPM % | -1.32 % | 4.49 % | 2.56 % | -1.93 % | + 3.88 % |
Other Income | Rs. 20.107 Cr | Rs. 10.956 Cr | Rs. 12.82 Cr | + 17.01 % | -36.24 % |
Interest | Rs. 11.4 Cr | Rs. 10.45 Cr | Rs. 9.42 Cr | -9.86 % | -17.37 % |
Depreciation | Rs. 1.32 Cr | Rs. 1.29 Cr | Rs. 1.22 Cr | -5.43 % | -7.58 % |
Profit before tax | Rs. 5.53 Cr | Rs. 6.9 Cr | Rs. 5.59 Cr | -18.99 % | + 1.08 % |
Tax % | 0 % | 66.74 % | 20.4 % | -46.34 % | + 20.4 % |
Net Profit | Rs. 5.54 Cr | Rs. 2.29 Cr | Rs. 4.44 Cr | + 93.89 % | -19.86 % |
EPS in Rs | Rs. 0.04 | Rs. 0.01 | Rs. 0.03 | + 200 % | -25 % |
Today, we’re looking at SEPC 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 -5.45 %. However, it did see a marginal slip of -22.19 % from the previous quarter. Expenses decreased slightly by -20.62 % quarter-on-quarter, aligning with the annual decline of -9.07 %. Operating profit, while up 283.33 % compared to last year, faced a quarter-on-quarter dip of -55.6 %, signaling a short-term contraction in margins.
The Operating Profit Margin (OPM) % echoes this narrative, showing resilience on an annual basis with an increase of 3.88 %, but a shrinkage of -1.93 % sequentially. Other income rose by 17.01 % compared to the last quarter, despite an annual decline of -36.24 %. Interest expenses dropped significantly by -9.86 % from the previous quarter, yet the year-over-year decrease remains at a moderate -17.37 %. Depreciation costs fell by -5.43 % quarter-on-quarter, yet on an annual scale, they experienced a reduction of -7.58 %. Profit before tax grew annually by 1.08 % but saw a reduction from the preceding quarter by -18.99 %.
Tax expenses as a percentage of profits increased slightly by 20.4 % compared to last year, with a more notable quarter-on-quarter decrease of -46.34 %. Net profit fell by -19.86 % year-on-year but experienced a 93.89 % expansion from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -25 % but a quarterly rise of 200 %. In summary, SEPC 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. 140.704 Cr | Rs. 170.986 Cr | Rs. 133.041 Cr | -22.19 % | -5.45 % |
Expenses | Rs. 142.56 Cr | Rs. 163.31 Cr | Rs. 129.63 Cr | -20.62 % | -9.07 % |
Operating Profit | Rs. -1.86 Cr | Rs. 7.68 Cr | Rs. 3.41 Cr | -55.6 % | + 283.33 % |
Net Profit | Rs. 5.54 Cr | Rs. 2.29 Cr | Rs. 4.44 Cr | + 93.89 % | -19.86 % |
EPS in Rs | Rs. 0.04 | Rs. 0.01 | Rs. 0.03 | + 200 % | -25 % |
In reviewing SEPC Limited’s 2024-25(Q3) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -5.45 % year-on-year, although there was a slight dip of -22.19 % from the previous quarter. Expenses decreased by -9.07 % compared to the previous year, with a decrease of -20.62 % quarter-on-quarter. Operating Profit surged by 283.33 % annually, and saw a -55.6 % decrease from the last quarter.
Net Profit showed yearly decrease of -19.86 %, and experienced a 93.89 % increase from the previous quarter. Earnings Per Share (EPS) fell by -25 % annually, however rose by 200 % compared to the last quarter. In essence, while SEPC Limited exhibits strong annual growth 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.