Income Statement Assam Entrade Limited

Stocks

542911

INE165G01010

Corporate Financial Services

Market Closed - Bombay S.E. 06:02:28 2026-09-09 EDT			5-day change	1st Jan Change
804.25 ^INR	+4.99%		+4.99%	-0.09%

08-13	Assam Entrade Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
05-30	Assam Entrade Limited Reports Earnings Results for the Fourth Quarter and Full Year Ended March 31, 2026	CI

5.wKtRXB8ismkxf9tgdYKaNmZ7GFHRDonmkWQnK6yQk28.p-ooGnd4-F55LpoKTMasATUiXjmrOPin1zVGaf_W_QGs5gssTRKLEEkeuA

Published financial data: ASSAM ENTRADE LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	26.17M	20.48M	26.72M	41.83M	36.5M
Gain (Loss) on Sale of Investment, Total (Rev)	1.2M	5.3M	48K	65K	-
Interest And Invest. Income (Rev)	32.1M	37.64M	45.94M	43.68M	43.57M
Other Revenues, Total	1.3M	279K	1.66M	-	235K
Total Revenues	60.77M	63.7M	74.37M	85.57M	80.3M
Cost of Goods Sold, Total	20.37M	20.78M	23.37M	45.11M	38M
Gross Profit	40.4M	42.92M	51M	40.46M	42.3M
Selling General & Admin Expenses, Total	5.11M	4.8M	4.75M	4.93M	5.07M
Depreciation & Amortization - (IS)	2.49M	1.64M	1.15M	954K	619K
Other Operating Expenses	16.95M	19.26M	19.03M	34.55M	50.12M
Other Operating Expenses, Total	24.56M	25.7M	24.92M	40.44M	55.81M
Operating Income	15.84M	17.22M	26.07M	22K	-13.5M
Interest Expense, Total	-38K	-41K	-2.1M	-1.94M	-2.18M
Interest And Investment Income	-	-	-	-	-
Net Interest Expenses	-38K	-41K	-2.1M	-1.94M	-2.18M
Income (Loss) On Equity Invest.	-9K	2K	-2K	-	-
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	32K	-24K	40K	1K	1K
EBT, Excl. Unusual Items	15.82M	17.15M	24.01M	-1.91M	-15.68M
Gain (Loss) On Sale Of Investments	2.43M	-5.26M	-	-	-
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Insurance Settlements	11.35M	-	-	42.61M	46.34M
EBT, Incl. Unusual Items	29.6M	11.89M	24.01M	40.69M	30.65M
Income Tax Expense	7.2M	-2.99M	10.62M	10.45M	10.9M
Earnings From Continuing Operations	22.41M	14.88M	13.39M	30.24M	19.75M
Net Income to Company	22.41M	14.88M	13.39M	30.24M	19.75M
Minority Interest	-9K	2K	-	4K	-6K
Net Income - (IS)	22.4M	14.89M	13.39M	30.24M	19.75M
Net Income to Common Incl Extra Items	22.4M	14.89M	13.39M	30.24M	19.75M
Net Income to Common Excl. Extra Items	22.4M	14.89M	13.39M	30.24M	19.75M
Per Share Items
Net EPS - Basic	15.56	10.34	9.57	21	13.71
Basic EPS - Continuing Operations	15.56	10.34	9.57	21	13.71
Basic Weighted Average Shares Outstanding	1.44M	1.44M	1.4M	1.44M	1.44M
Net EPS - Diluted	15.56	10.34	9.3	21	13.71
Diluted EPS - Continuing Operations	15.56	10.34	9.3	21	13.71
Diluted Weighted Average Shares Outstanding	1.44M	1.44M	1.4M	1.44M	1.44M
Normalized Basic EPS	6.86	7.45	10.72	-0.83	-6.81
Normalized Diluted EPS	6.86	7.45	10.72	-0.83	-6.81
Supplemental Items
EBITDA	18.33M	18.85M	27.22M	976K	-12.89M
EBITA	15.84M	17.22M	26.07M	22K	-13.5M
EBIT	15.84M	17.22M	26.07M	22K	-13.5M
EBITDAR	-	-	-	-	-
Total Revenues (As Reported)	72.12M	63.72M	74.45M	128M	127M
Effective Tax Rate - (Ratio)	24.31	-25.16	44.22	25.69	35.56
Total Current Taxes	6.91M	3.15M	6.06M	10.32M	8.75M
Total Deferred Taxes	287K	-6.1M	4.55M	-54K	3K
Normalized Net Income	9.88M	10.72M	15.01M	-1.19M	-9.81M
Supplemental Operating Expense Items
Advertising Expense	89K	96K	107K	111K	126K
Selling and Marketing Expenses	89K	96K	107K	111K	126K
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Maintenance & Repair Expenses, Total	-	-	-	-	-

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	16.87M	3.16M	5.6M	6.12M	6.27M
Short Term Investments	-	-	-	-	-
Trading Asset Securities, Total	17.14M	20.31M	27.95M	46.16M	43.42M
Total Cash And Short Term Investments	34.01M	23.47M	33.55M	52.28M	49.68M
Accounts Receivable, Total	-	6K	-	-	-
Other Receivables	-	2.09M	-	-	5K
Notes Receivable	344M	411M	405M	335M	342M
Total Receivables	344M	413M	405M	335M	342M
Inventory	5.51M	5.51M	5.51M	5.51M	5.51M
Prepaid Expenses	-	9K	2K	112K	74K
Other Current Assets, Total	3.33M	1.66M	500K	1.84M	1.31M
Total Current Assets	387M	444M	444M	395M	398M
Gross Property Plant And Equipment	40.71M	41.08M	41.18M	84.13M	86.26M
Accumulated Depreciation	-3.87M	-5.51M	-6.66M	-7.61M	-8.23M
Net Property Plant And Equipment	36.84M	35.58M	34.52M	76.52M	78.03M
Long-term Investments	192M	178M	178M	178M	178M
Deferred Tax Assets Long-Term	-	5.1M	547K	601K	598K
Deferred Charges Long-Term	-	57K	43K	29K	14K
Other Long-Term Assets, Total	11.78M	171K	1.38M	56.73M	69.75M
Total Assets	627M	663M	659M	707M	725M
Liabilities
Accounts Payable, Total	-	-	-	-	-
Accrued Expenses, Total	241K	220K	4.01M	331K	244K
Short-term Borrowings	321K	26.35M	3.36M	-	-
Current Income Taxes Payable	3.07M	-	1.51M	3.83M	2.58M
Other Current Liabilities	1.02M	187K	295K	137K	126K
Total Current Liabilities	4.65M	26.76M	9.16M	4.3M	2.95M
Long-Term Debt	-	-	-	36K	20.04M
Deferred Tax Liability Non Current	1M	-	-	-	-
Other Non Current Liabilities	184K	188K	185K	22.58M	2.25M
Total Liabilities	5.84M	26.94M	9.35M	26.92M	25.23M
Common Stock, Total	14.4M	14.4M	14.4M	14.4M	14.4M
Additional Paid In Capital	62.27M	62.27M	62.27M	62.27M	62.27M
Retained Earnings	329M	344M	344M	204M	224M
Comprehensive Income and Other	188M	188M	202M	372M	372M
Total Common Equity	594M	609M	622M	652M	672M
Minority Interest	27.61M	27.6M	27.6M	27.6M	27.6M
Total Equity	621M	636M	650M	680M	700M
Total Liabilities And Equity	627M	663M	659M	707M	725M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.44M	1.44M	1.44M	1.44M	1.44M
ECS Total Common Shares Outstanding	1.44M	1.44M	1.44M	1.44M	1.44M
Book Value / Share	411.22	422.81	432.12	453.33	466.9
Tangible Book Value	594M	609M	622M	652M	672M
Tangible Book Value Per Share	411.22	422.81	432.12	453.33	466.9
Total Debt	321K	26.35M	3.36M	36K	20.04M
Net Debt	-33.69M	2.88M	-30.19M	-52.24M	-29.65M
Debt Equivalent Oper. Leases	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	27.61M	27.6M	27.6M	27.6M	27.6M
Equity Method Investments, Total	-	-	-	-	-
Account Code - Inventory Valuation	-	3	3	-	3
Inventories - Finished Goods, Total	5.51M	5.51M	5.51M	5.51M	5.51M
Land - (BS)	18.37M	18.37M	18.37M	18.37M	18.37M
Buildings, Total	240K	240K	240K	240K	240K
Machinery, Total	9.22M	9.22M	9.22M	9.22M	9.22M
Full Time Employees	-	4	4	-	5

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	22.4M	14.89M	13.39M	30.24M	19.75M
Depreciation & Amortization - CF	2.49M	1.64M	1.15M	954K	619K
Depreciation & Amortization, Total	2.49M	1.64M	1.15M	954K	619K
Minority Interest in Earnings - (CF)	-	-	-2K	-4K	6K
(Gain) Loss From Sale Of Asset	-	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-3.66M	6K	-	-	-
Asset Writedown & Restructuring Costs	-	-	-	-	-
Other Operating Activities, Total	3.35M	-7.4M	5.49M	-1.06M	-741K
Change In Inventories	-1.76M	-3.17M	-7.64M	-18.2M	2.74M
Change In Accounts Payable	-175K	-876K	64K	79K	-99K
Change in Other Net Operating Assets	-4.14M	-50.87M	7.86M	-12.51M	-42.87M
Cash from Operations	18.5M	-45.79M	20.31M	-500K	-20.6M
Capital Expenditure	-7.97M	-	-	-	-
Sale of Property, Plant, and Equipment	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	2.7M	13.8M	-	-	-
Other Investing Activities, Total	58K	142K	566K	1.01M	744K
Cash from Investing	-5.22M	13.94M	566K	1.01M	744K
Short Term Debt Issued, Total	-	18.14M	-	18K	20M
Total Debt Issued	-	18.14M	-	18K	20M
Short Term Debt Repaid, Total	-110K	-	-18.44M	-	-
Total Debt Repaid	-110K	-	-18.44M	-	-
Cash from Financing	-110K	18.14M	-18.44M	18K	20M
Miscellaneous Cash Flow Adjustments	1K	-1K	-	1K	-
Net Change in Cash	13.18M	-13.71M	2.44M	526K	145K
Supplemental Items
Cash Income Tax Paid (Refund)	3.84M	4.26M	4.56M	10.51M	10.9M
Levered Free Cash Flow	-10.7M	-59.57M	31.3M	66.56M	-16.69M
Unlevered Free Cash Flow	-10.67M	-59.54M	32.61M	67.77M	-15.32M
Change In Net Working Capital	15.09M	71.94M	-15.17M	-66.8M	7.5M
Net Debt Issued / Repaid	-110K	18.14M	-18.44M	18K	20M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	1.61	1.67	2.46	0	-1.18
Return on Total Capital	1.62	1.68	2.48	0	-1.21
Return On Equity %	3.67	2.37	2.08	4.55	2.86
Return on Common Equity	3.84	2.48	2.18	4.74	2.98
Margin Analysis
Gross Profit Margin %	66.48	67.38	68.57	47.28	52.68
SG&A Margin	8.42	7.54	6.38	5.76	6.31
EBITDA Margin %	30.17	29.59	36.6	1.14	-16.05
EBITA Margin %	26.06	27.03	35.06	0.03	-16.82
EBIT Margin %	26.06	27.03	35.06	0.03	-16.82
Income From Continuing Operations Margin %	36.87	23.37	18.01	35.34	24.6
Net Income Margin %	36.86	23.37	18.01	35.34	24.59
Net Avail. For Common Margin %	36.86	23.37	18.01	35.34	24.59
Normalized Net Income Margin	16.26	16.83	20.18	-1.39	-12.21
Levered Free Cash Flow Margin	-17.6	-93.51	42.09	77.78	-20.78
Unlevered Free Cash Flow Margin	-17.56	-93.47	43.85	79.19	-19.08
Asset Turnover
Asset Turnover	0.1	0.1	0.11	0.13	0.11
Fixed Assets Turnover	2.2	1.76	2.12	1.54	1.04
Receivables Turnover (Average Receivables)	-	-	-	-	-
Inventory Turnover (Average Inventory)	3.69	3.77	4.24	8.18	6.89
Short Term Liquidity
Current Ratio	83.11	16.59	48.48	91.78	135.07
Quick Ratio	7.31	0.96	3.66	12.16	16.85
Operating Cash Flow to Current Liabilities	3.98	-1.71	2.22	-0.12	-6.99
Days Sales Outstanding (Average Receivables)	-	-	-	-	-
Days Outstanding Inventory (Average Inventory)	98.79	96.85	86.34	44.61	52.96
Average Days Payable Outstanding	-	-	-	-	-
Cash Conversion Cycle (Average Days)	-	-	-	-	-
Long Term Solvency
Total Debt/Equity	0.05	4.14	0.52	0.01	2.86
Total Debt / Total Capital	0.05	3.98	0.51	0.01	2.78
LT Debt/Equity	-	-	-	0.01	2.86
Long-Term Debt / Total Capital	-	-	-	0.01	2.78
Total Liabilities / Total Assets	0.93	4.06	1.42	3.81	3.48
EBIT / Interest Expense	416.82	419.93	12.42	0.01	-6.19
EBITDA / Interest Expense	482.42	459.8	12.97	0.5	-5.91
(EBITDA - Capex) / Interest Expense	272.63	459.8	12.97	0.5	-5.91
Total Debt / EBITDA	0.02	1.4	0.12	0.04	-1.55
Net Debt / EBITDA	-1.84	0.15	-1.11	-53.53	2.3
Total Debt / (EBITDA - Capex)	0.03	1.4	0.12	0.04	-1.55
Net Debt / (EBITDA - Capex)	-3.25	0.15	-1.11	-53.53	2.3
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	24.71	4.82	16.75	15.06	-6.15
Gross Profit, 1 Yr. Growth %	31.19	6.24	18.82	-20.67	4.56
EBITDA, 1 Yr. Growth %	151.64	2.84	44.39	-96.41	-1.42K
EBITA, 1 Yr. Growth %	117.54	8.7	51.43	-99.92	-61.49K
EBIT, 1 Yr. Growth %	117.54	8.7	51.43	-99.92	-61.49K
Earnings From Cont. Operations, 1 Yr. Growth %	58.68	-33.57	-10.04	125.77	-34.68
Net Income, 1 Yr. Growth %	58.66	-33.53	-10.04	125.8	-34.71
Normalized Net Income, 1 Yr. Growth %	29.95	8.52	39.98	-107.94	723.6
Diluted EPS Before Extra, 1 Yr. Growth %	58.66	-33.53	-10.06	125.84	-34.72
Accounts Receivable, 1 Yr. Growth %	-	-	-	-	-
Inventory, 1 Yr. Growth %	0	0	0	0	0
Net Property, Plant and Equip., 1 Yr. Growth %	99.32	-3.42	-2.97	121.65	1.98
Total Assets, 1 Yr. Growth %	4.22	5.74	-0.62	7.25	2.56
Tangible Book Value, 1 Yr. Growth %	3.92	2.51	2.22	4.86	3.03
Common Equity, 1 Yr. Growth %	3.92	2.51	2.22	4.86	3.03
Cash From Operations, 1 Yr. Growth %	-1.13K	-347.48	-144.36	-102.46	4.02K
Levered Free Cash Flow, 1 Yr. Growth %	-315.71	456.83	-152.55	112.65	-125.07
Unlevered Free Cash Flow, 1 Yr. Growth %	-305.12	457.83	-154.77	107.8	-122.61
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-24.21	14.33	10.62	15.9	3.91
Gross Profit, 2 Yr. CAGR %	-14.75	18.06	12.35	-2.91	-8.92
EBITDA, 2 Yr. CAGR %	-26.23	60.87	21.86	-77.25	-31.2
EBITA, 2 Yr. CAGR %	-31.43	53.77	28.3	-96.43	-28.03
EBIT, 2 Yr. CAGR %	-31.43	53.77	28.3	-96.43	-28.03
Earnings From Cont. Operations, 2 Yr. CAGR %	20.82	2.67	-22.69	42.52	21.44
Net Income, 2 Yr. CAGR %	20.83	2.69	-22.67	42.53	21.42
Normalized Net Income, 2 Yr. CAGR %	-28.53	18.76	23.24	-66.67	-19.15
Diluted EPS Before Extra, 2 Yr. CAGR %	20.83	2.69	-22.68	42.52	21.42
Accounts Receivable, 2 Yr. CAGR %	-	-	-	-	-
Inventory, 2 Yr. CAGR %	0	0	0	0	0
Net Property, Plant and Equip., 2 Yr. CAGR %	41.17	38.74	-3.19	46.65	50.34
Total Assets, 2 Yr. CAGR %	0.81	4.98	2.51	3.24	4.88
Tangible Book Value, 2 Yr. CAGR %	3.22	3.21	2.36	3.53	3.94
Common Equity, 2 Yr. CAGR %	3.22	3.21	2.36	3.53	3.94
Cash From Operations, 2 Yr. CAGR %	-25.59	405.62	4.77	-89.55	0.71
Capital Expenditures, 2 Yr. CAGR %	415.49	-	-	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	-50.69	246.57	71.05	5.7	-26.98
Unlevered Free Cash Flow, 2 Yr. CAGR %	-51.6	238.26	74.79	6.68	-31.45
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	0.91	-15.56	15.13	12.08	8.03
Gross Profit, 3 Yr. CAGR %	-4.11	-8.26	18.31	0.05	-0.48
EBITDA, 3 Yr. CAGR %	-16.32	-17.59	55.18	-62.38	-11.91
EBITA, 3 Yr. CAGR %	-20.27	-20.04	52.99	-88.85	-7.78
EBIT, 3 Yr. CAGR %	-20.27	-20.04	52.99	-88.85	-7.78
Earnings From Cont. Operations, 3 Yr. CAGR %	1.76	-1.02	-1.75	10.51	9.88
Net Income, 3 Yr. CAGR %	1.75	-1	-1.74	10.53	9.87
Normalized Net Income, 3 Yr. CAGR %	-17.84	-17.85	25.44	-50.6	-2.92
Diluted EPS Before Extra, 3 Yr. CAGR %	1.75	-1	-1.75	10.52	9.86
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-	-
Inventory, 3 Yr. CAGR %	0	0	0	0	0
Net Property, Plant and Equip., 3 Yr. CAGR %	26.4	24.39	23.16	27.59	29.93
Total Assets, 3 Yr. CAGR %	3.81	2.43	3.08	4.07	3.01
Tangible Book Value, 3 Yr. CAGR %	5.31	2.98	2.88	3.19	3.36
Common Equity, 3 Yr. CAGR %	5.31	2.98	2.88	3.19	3.36
Cash From Operations, 3 Yr. CAGR %	-4.43	11.07	124.67	-69.99	-23.38
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	-37.6	10.63	84.8	83.92	-34.57
Unlevered Free Cash Flow, 3 Yr. CAGR %	-38.59	9.32	84.37	85.17	-36.39
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-5.34	-9.52	4.69	-4.15	10.51
Gross Profit, 5 Yr. CAGR %	25.41	2	2.16	-6.16	6.56
EBITDA, 5 Yr. CAGR %	16.98	-3.6	-2.74	-50.75	12.08
EBITA, 5 Yr. CAGR %	14.09	-5.24	-3.56	-76.93	13.15
EBIT, 5 Yr. CAGR %	14.09	-5.24	-3.56	-76.93	13.15
Earnings From Cont. Operations, 5 Yr. CAGR %	27.68	0.01	-8.83	14.52	6.94
Net Income, 5 Yr. CAGR %	27.67	0.01	-8.83	14.54	6.94
Normalized Net Income, 5 Yr. CAGR %	9.17	-3.24	-3.38	-42.74	5.23
Diluted EPS Before Extra, 5 Yr. CAGR %	27.67	0.01	-8.83	14.54	6.93
Accounts Receivable, 5 Yr. CAGR %	-	-57.24	-	-	-
Inventory, 5 Yr. CAGR %	0	0	0	0	0
Net Property, Plant and Equip., 5 Yr. CAGR %	14.75	14.08	13.61	32.86	33.38
Total Assets, 5 Yr. CAGR %	3.81	3.46	3.29	2.75	3.79
Tangible Book Value, 5 Yr. CAGR %	4.69	4.56	4.12	3.2	3.3
Common Equity, 5 Yr. CAGR %	4.69	4.56	4.12	3.2	3.3
Cash From Operations, 5 Yr. CAGR %	-9.91	6.27	-0.85	-56.85	62.99
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	-19.91	8.66	-6.6	8.64	27.47
Unlevered Free Cash Flow, 5 Yr. CAGR %	-19.84	9.76	-6.69	8.26	24.11