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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 -11.38 % over the year, decrease in net sales/revenue by -19.18 %. 🔹 Income over the Year and quarter: There has been decline in other income over the past year which is -42.13 %, Marginal decrease of -11.69% in other income during this quarter. 🔹 Profit over the Year and quarter: Challenges in sustaining profitability for Spandana Sphoorty Financial Limited. Profit dropped by -445.55 % Year to Year, Spandana Sphoorty Financial Limited’s profitability increased by 103.5 % in this quarter. 🔹 EPS over the Year and quarter: EPS declined by -444.67 % Year to Year. EPS increased by 103.46 % in previous quarter. Positive impact on shareholders.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 626.033 Cr | Rs. 686.38 Cr | Rs. 554.76 Cr | -19.18 % | -11.38 % |
Expenses | Rs. 230.66 Cr | Rs. 731.3 Cr | Rs. 925.57 Cr | + 26.57 % | + 301.27 % |
Operating Profit | Rs. 395.37 Cr | Rs. -44.92 Cr | Rs. -370.81 Cr | -725.49 % | -193.79 % |
OPM % | 63.15 % | -6.54 % | -66.84 % | -60.3 % | -129.99 % |
Other Income | Rs. 30.81 Cr | Rs. 20.19 Cr | Rs. 17.83 Cr | -11.69 % | -42.13 % |
Interest | Rs. 250.19 Cr | Rs. 258.43 Cr | Rs. 229.01 Cr | -11.38 % | -8.47 % |
Depreciation | Rs. 5.64 Cr | Rs. 5.45 Cr | Rs. 5.64 Cr | + 3.49 % | + 0 % |
Profit before tax | Rs. 170.35 Cr | Rs. -288.61 Cr | Rs. -587.63 Cr | -103.61 % | -444.95 % |
Tax % | 25.21 % | -25.04 % | -25.08 % | -0.04 % | -50.29 % |
Net Profit | Rs. 127.4 Cr | Rs. -216.33 Cr | Rs. -440.24 Cr | -103.5 % | -445.56 % |
EPS in Rs | Rs. 17.6 | Rs. -30.34 | Rs. -61.73 | -103.46 % | -450.74 % |
Today, we’re looking at Spandana Sphoorty Financial 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 -11.38 %. However, it did see a marginal slip of -19.18 % from the previous quarter. Expenses ticked up slightly by 26.57 % quarter-on-quarter, aligning with the annual rise of 301.27 %. Operating profit, while down -193.79 % compared to last year, faced a quarter-on-quarter dip of -725.49 %, 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 -129.99 %, but a shrinkage of -60.3 % sequentially. Other income fell by -11.69 % compared to the last quarter, despite an annual decline of -42.13 %. Interest expenses dropped significantly by -11.38 % from the previous quarter, yet the year-over-year decrease remains at a moderate -8.47 %. Depreciation costs climbed by 3.49 % quarter-on-quarter, whereas on an annual scale, they saw an increase of 0 %. Profit before tax declined annually by -444.95 % but saw a reduction from the preceding quarter by -103.61 %.
Tax expenses as a percentage of profits decreased slightly by -50.29 % compared to last year, with a more notable quarter-on-quarter decrease of -0.04 %. Net profit fell by -445.56 % year-on-year but witnessed a -103.5 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -450.74 % but a quarterly fall of -103.46 %. In summary, Spandana Sphoorty Financial 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. 626.033 Cr | Rs. 686.38 Cr | Rs. 554.76 Cr | -19.18 % | -11.38 % |
Expenses | Rs. 230.66 Cr | Rs. 731.3 Cr | Rs. 925.57 Cr | + 26.57 % | + 301.27 % |
Operating Profit | Rs. 395.37 Cr | Rs. -44.92 Cr | Rs. -370.81 Cr | -725.49 % | -193.79 % |
Net Profit | Rs. 127.4 Cr | Rs. -216.33 Cr | Rs. -440.24 Cr | -103.5 % | -445.56 % |
EPS in Rs | Rs. 17.6 | Rs. -30.34 | Rs. -61.73 | -103.46 % | -450.74 % |
In reviewing Spandana Sphoorty Financial Limited’s 2024-25(Q3) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -11.38 % year-on-year, although there was a slight dip of -19.18 % from the previous quarter. Expenses rose by 301.27 % compared to the previous year, with a 26.57 % increase quarter-on-quarter. Operating Profit dropped by -193.79 % annually, and saw a -725.49 % decrease from the last quarter.
Net Profit showed yearly decrease of -445.56 %, and experienced a -103.5 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -450.74 % annually, however dipped by -103.46 % compared to the last quarter. In essence, while Spandana Sphoorty Financial 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.