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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 -40.58 % over the year, substantial increase in net sales/revenue by 5.66 %. 🔹 Income over the Year and quarter: There has been either a marginal increase or a decline in other income over the past year which is 528.06 %. Marginal increase in other income during this quarter, up by 200%. 🔹 Profit over the Year and quarter: Challenges in sustaining profitability for W S Industries (I) Limited. Profit dropped by -270.61 % Year to Year, W S Industries (I) Limited’s profitability dropped by -731.64 % Quarter to Quarter. 🔹 EPS over the Year and quarter: EPS declined by -239.32 % Year to Year. EPS decreased by -861.11 % 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. 110.386 Cr | Rs. 62.075 Cr | Rs. 65.59 Cr | + 5.66 % | -40.58 % |
Expenses | Rs. 94.9 Cr | Rs. 55.76 Cr | Rs. 67.83 Cr | + 21.65 % | -28.52 % |
Operating Profit | Rs. 15.49 Cr | Rs. 6.32 Cr | Rs. -2.24 Cr | -135.44 % | -114.46 % |
OPM % | 14.03 % | 10.18 % | -3.42 % | -13.6 % | -17.45 % |
Other Income | Rs. 0.139 Cr | Rs. 0.291 Cr | Rs. 0.873 Cr | + 200 % | + 528.06 % |
Interest | Rs. 1.51 Cr | Rs. 1.53 Cr | Rs. 1.94 Cr | + 26.8 % | + 28.48 % |
Depreciation | Rs. 0.2 Cr | Rs. 0.56 Cr | Rs. 0.56 Cr | + 0 % | + 180 % |
Profit before tax | Rs. 13.92 Cr | Rs. 4.52 Cr | Rs. -3.87 Cr | -185.62 % | -127.8 % |
Tax % | 0 % | 16.91 % | -513.99 % | -530.9 % | -513.99 % |
Net Profit | Rs. 13.91 Cr | Rs. 3.76 Cr | Rs. -23.74 Cr | -731.38 % | -270.67 % |
EPS in Rs | Rs. 2.8 | Rs. 0.55 | Rs. -4.08 | -841.82 % | -245.71 % |
Today, we’re looking at W S Industries (I) 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 -40.58 %. However, it did see a marginal increase of 5.66 % from the previous quarter. Expenses ticked up slightly by 21.65 % quarter-on-quarter, aligning with the annual decline of -28.52 %. Operating profit, while down -114.46 % compared to last year, faced a quarter-on-quarter dip of -135.44 %, 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 -17.45 %, but a shrinkage of -13.6 % sequentially. Other income rose by 200 % compared to the last quarter, despite an annual growth of 528.06 %. Interest expenses surged remarkably by 26.8 % from the previous quarter, yet the year-over-year increase remains at a moderate 28.48 %. Depreciation costs climbed by 0 % quarter-on-quarter, whereas on an annual scale, they saw an increase of 180 %. Profit before tax declined annually by -127.8 % but saw a reduction from the preceding quarter by -185.62 %.
Tax expenses as a percentage of profits decreased slightly by -513.99 % compared to last year, with a more notable quarter-on-quarter decrease of -530.9 %. Net profit fell by -270.67 % year-on-year but witnessed a -731.38 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -245.71 % but a quarterly fall of -841.82 %. In summary, W S Industries (I) 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. 110.386 Cr | Rs. 62.075 Cr | Rs. 65.59 Cr | + 5.66 % | -40.58 % |
Expenses | Rs. 94.9 Cr | Rs. 55.76 Cr | Rs. 67.83 Cr | + 21.65 % | -28.52 % |
Operating Profit | Rs. 15.49 Cr | Rs. 6.32 Cr | Rs. -2.24 Cr | -135.44 % | -114.46 % |
Net Profit | Rs. 13.91 Cr | Rs. 3.76 Cr | Rs. -23.74 Cr | -731.38 % | -270.67 % |
EPS in Rs | Rs. 2.8 | Rs. 0.55 | Rs. -4.08 | -841.82 % | -245.71 % |
In reviewing W S Industries (I) Limited’s 2024-25(Q3) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -40.58 % year-on-year, however, there was a minor increase of 5.66 % from the previous quarter. Expenses decreased by -28.52 % compared to the previous year, with a 21.65 % increase quarter-on-quarter. Operating Profit dropped by -114.46 % annually, and saw a -135.44 % decrease from the last quarter.
Net Profit showed yearly decrease of -270.67 %, and experienced a -731.38 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -245.71 % annually, however dipped by -841.82 % compared to the last quarter. In essence, while W S Industries (I) 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.