Income Statement Assam Entrade Limited

Stocks

ASSAMENT

INE165G01010

Corporate Financial Services

Market Closed - Bombay S.E. 06:02:23 2026-08-17 EDT			5-day change	1st Jan Change
850.00 ^INR	+4.94%		+6.39%	+5.59%

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

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Published financial data: ASSAM ENTRADE LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2020	2021	2022	2023	2024
Revenues	49.69M	16.69M	26.17M	20.48M	26.72M
Gain (Loss) on Sale of Investment, Total (Rev)	27.71M	344K	1.2M	5.3M	48K
Interest And Invest. Income (Rev)	28.12M	31.7M	32.1M	37.64M	45.94M
Other Revenues, Total	269K	-	1.3M	279K	1.66M
Total Revenues	106M	48.73M	60.77M	63.7M	74.37M
Cost of Goods Sold, Total	50.2M	17.94M	20.37M	20.78M	23.37M
Gross Profit	55.58M	30.8M	40.4M	42.92M	51M
Selling General & Admin Expenses, Total	4.46M	4.97M	5.11M	4.8M	4.75M
Depreciation & Amortization - (IS)	5K	4K	2.49M	1.64M	1.15M
Other Operating Expenses	17.43M	18.54M	16.95M	19.26M	19.03M
Other Operating Expenses, Total	21.9M	23.51M	24.56M	25.7M	24.92M
Operating Income	33.68M	7.28M	15.84M	17.22M	26.07M
Interest Expense, Total	-2.54M	-391K	-38K	-41K	-2.1M
Interest And Investment Income	-	-	-	-	-
Net Interest Expenses	-2.54M	-391K	-38K	-41K	-2.1M
Income (Loss) On Equity Invest.	-7K	-4K	-9K	2K	-2K
Currency Exchange Gains (Loss)	-	5.26M	-	-	-
Other Non Operating Income (Expenses)	-176K	27K	32K	-24K	40K
EBT, Excl. Unusual Items	30.96M	12.17M	15.82M	17.15M	24.01M
Gain (Loss) On Sale Of Investments	-14.93M	6.54M	2.43M	-5.26M	-
Gain (Loss) On Sale Of Assets	448K	-	-	-	-
Insurance Settlements	96K	2.48M	11.35M	-	-
EBT, Incl. Unusual Items	16.58M	21.19M	29.6M	11.89M	24.01M
Income Tax Expense	1.23M	7.07M	7.2M	-2.99M	10.62M
Earnings From Continuing Operations	15.35M	14.12M	22.41M	14.88M	13.39M
Net Income to Company	15.35M	14.12M	22.41M	14.88M	13.39M
Minority Interest	-7K	-4K	-9K	2K	-
Net Income - (IS)	15.34M	14.12M	22.4M	14.89M	13.39M
Net Income to Common Incl Extra Items	15.34M	14.12M	22.4M	14.89M	13.39M
Net Income to Common Excl. Extra Items	15.34M	14.12M	22.4M	14.89M	13.39M
Per Share Items
Net EPS - Basic	10.66	9.8	15.56	10.34	9.57
Basic EPS - Continuing Operations	10.66	9.8	15.56	10.34	9.57
Basic Weighted Average Shares Outstanding	1.44M	1.44M	1.44M	1.44M	1.4M
Net EPS - Diluted	10.66	9.8	15.56	10.34	9.3
Diluted EPS - Continuing Operations	10.66	9.8	15.56	10.34	9.3
Diluted Weighted Average Shares Outstanding	1.44M	1.44M	1.44M	1.44M	1.4M
Normalized Basic EPS	13.44	5.28	6.86	7.45	10.72
Normalized Diluted EPS	13.44	5.28	6.86	7.45	10.72
Supplemental Items
EBITDA	33.69M	7.28M	18.33M	18.85M	27.22M
EBITA	33.68M	7.28M	15.84M	17.22M	26.07M
EBIT	33.68M	7.28M	15.84M	17.22M	26.07M
EBITDAR	-	-	-	-	-
Total Revenues (As Reported)	106M	56.48M	72.12M	63.72M	74.45M
Effective Tax Rate - (Ratio)	7.41	33.37	24.31	-25.16	44.22
Total Current Taxes	6.78M	3.8M	6.91M	3.15M	6.06M
Total Deferred Taxes	-5.55M	3.27M	287K	-6.1M	4.55M
Normalized Net Income	19.34M	7.6M	9.88M	10.72M	15.01M
Supplemental Operating Expense Items
Advertising Expense	-	-	89K	96K	107K
Selling and Marketing Expenses	-	-	89K	96K	107K
Net Rental Expense, Total	-	-	-	-	-
Imputed Operating Lease Interest Expense	-	-	-	-	-
Imputed Operating Lease Depreciation	-	-	-	-	-
Maintenance & Repair Expenses, Total	11K	17K	-	-	-

Fiscal Period: March	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	24.83M	3.15M	16.87M	3.16M	5.6M
Short Term Investments	515K	545K	-	-	-
Trading Asset Securities, Total	10.93M	15.38M	17.14M	20.31M	27.95M
Total Cash And Short Term Investments	36.28M	19.07M	34.01M	23.47M	33.55M
Accounts Receivable, Total	-	-	-	6K	-
Other Receivables	3.54M	2.2M	-	2.09M	-
Notes Receivable	325M	324M	344M	411M	405M
Total Receivables	329M	326M	344M	413M	405M
Inventory	5.51M	5.51M	5.51M	5.51M	5.51M
Prepaid Expenses	-	-	-	9K	2K
Other Current Assets, Total	6.31M	3.19M	3.33M	1.66M	500K
Total Current Assets	377M	354M	387M	444M	444M
Gross Property Plant And Equipment	19.86M	19.86M	40.71M	41.08M	41.18M
Accumulated Depreciation	-1.38M	-1.38M	-3.87M	-5.51M	-6.66M
Net Property Plant And Equipment	18.48M	18.48M	36.84M	35.58M	34.52M
Long-term Investments	185M	191M	192M	178M	178M
Deferred Tax Assets Long-Term	2.55M	-	-	5.1M	547K
Deferred Charges Long-Term	-	-	-	57K	43K
Other Long-Term Assets, Total	34.72M	38.32M	11.78M	171K	1.38M
Total Assets	617M	602M	627M	663M	659M
Liabilities
Accounts Payable, Total	16K	106K	-	-	-
Accrued Expenses, Total	322K	511K	241K	220K	4.01M
Short-term Borrowings	25.53M	430K	321K	26.35M	3.36M
Current Income Taxes Payable	4M	-	3.07M	-	1.51M
Other Current Liabilities	2.45M	1.1M	1.02M	187K	295K
Total Current Liabilities	32.31M	2.15M	4.65M	26.76M	9.16M
Deferred Tax Liability Non Current	-	714K	1M	-	-
Other Non Current Liabilities	-1K	-1K	184K	188K	185K
Total Liabilities	32.31M	2.86M	5.84M	26.94M	9.35M
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	109M	123M	329M	344M	344M
Comprehensive Income and Other	372M	372M	188M	188M	202M
Total Common Equity	557M	571M	594M	609M	622M
Minority Interest	27.6M	27.6M	27.61M	27.6M	27.6M
Total Equity	585M	599M	621M	636M	650M
Total Liabilities And Equity	617M	602M	627M	663M	659M
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	387.13	396.91	411.22	422.81	432.12
Tangible Book Value	557M	571M	594M	609M	622M
Tangible Book Value Per Share	387.13	396.91	411.22	422.81	432.12
Total Debt	25.53M	430K	321K	26.35M	3.36M
Net Debt	-10.74M	-18.64M	-33.69M	2.88M	-30.19M
Debt Equivalent Oper. Leases	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	27.6M	27.6M	27.61M	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	1.25M	1.25M	9.22M	9.22M	9.22M
Full Time Employees	-	-	-	4	4

Fiscal Period: March	2020	2021	2022	2023	2024
Net Income	15.34M	14.12M	22.4M	14.89M	13.39M
Depreciation & Amortization - CF	5K	4K	2.49M	1.64M	1.15M
Depreciation & Amortization, Total	5K	4K	2.49M	1.64M	1.15M
Minority Interest in Earnings - (CF)	-	-	-	-	-2K
(Gain) Loss From Sale Of Asset	-448K	-	-	-	-
(Gain) Loss on Sale of Investments - (CF)	15.11M	-6.89M	-3.66M	6K	-
Asset Writedown & Restructuring Costs	92K	-	-	-	-
Other Operating Activities, Total	-2.1M	579K	3.35M	-7.4M	5.49M
Change In Inventories	24.44M	-4.44M	-1.76M	-3.17M	-7.64M
Change In Accounts Payable	61K	326K	-175K	-876K	64K
Change in Other Net Operating Assets	-19.09M	-5.48M	-4.14M	-50.87M	7.86M
Cash from Operations	33.41M	-1.79M	18.5M	-45.79M	20.31M
Capital Expenditure	-300K	-	-7.97M	-	-
Sale of Property, Plant, and Equipment	500K	-	-	-	-
Investment in Marketable and Equity Securities, Total	-631K	344K	2.7M	13.8M	-
Other Investing Activities, Total	427K	47K	58K	142K	566K
Cash from Investing	-4K	391K	-5.22M	13.94M	566K
Short Term Debt Issued, Total	-	-	-	18.14M	-
Total Debt Issued	-	-	-	18.14M	-
Short Term Debt Repaid, Total	-10.25M	-20.25M	-110K	-	-18.44M
Total Debt Repaid	-10.25M	-20.25M	-110K	-	-18.44M
Cash from Financing	-10.25M	-20.25M	-110K	18.14M	-18.44M
Miscellaneous Cash Flow Adjustments	-1K	1K	1K	-1K	-
Net Change in Cash	23.16M	-21.65M	13.18M	-13.71M	2.44M
Supplemental Items
Cash Income Tax Paid (Refund)	2.78M	6.46M	3.84M	4.26M	4.56M
Levered Free Cash Flow	43.99M	4.96M	-10.7M	-59.57M	31.3M
Unlevered Free Cash Flow	45.57M	5.2M	-10.67M	-59.54M	32.61M
Change In Net Working Capital	-24.82M	-649K	15.09M	71.94M	-15.17M
Net Debt Issued / Repaid	-10.25M	-20.25M	-110K	18.14M	-18.44M

Fiscal Period: March	2020	2021	2022	2023	2024
Profitability
Return on Assets	3.57	0.75	1.61	1.67	2.46
Return on Total Capital	3.65	0.75	1.62	1.68	2.48
Return On Equity %	2.81	2.39	3.67	2.37	2.08
Return on Common Equity	2.88	2.5	3.84	2.48	2.18
Margin Analysis
Gross Profit Margin %	52.54	63.2	66.48	67.38	68.57
SG&A Margin	4.22	10.2	8.42	7.54	6.38
EBITDA Margin %	31.84	14.95	30.17	29.59	36.6
EBITA Margin %	31.84	14.94	26.06	27.03	35.06
EBIT Margin %	31.84	14.94	26.06	27.03	35.06
Income From Continuing Operations Margin %	14.51	28.98	36.87	23.37	18.01
Net Income Margin %	14.5	28.97	36.86	23.37	18.01
Net Avail. For Common Margin %	14.5	28.97	36.86	23.37	18.01
Normalized Net Income Margin	18.29	15.6	16.26	16.83	20.18
Levered Free Cash Flow Margin	41.58	10.18	-17.6	-93.51	42.09
Unlevered Free Cash Flow Margin	43.08	10.68	-17.56	-93.47	43.85
Asset Turnover
Asset Turnover	0.18	0.08	0.1	0.1	0.11
Fixed Assets Turnover	5.76	2.64	2.2	1.76	2.12
Receivables Turnover (Average Receivables)	-	-	-	-	-
Inventory Turnover (Average Inventory)	9.1	3.25	3.69	3.77	4.24
Short Term Liquidity
Current Ratio	11.66	164.76	83.11	16.59	48.48
Quick Ratio	1.23	9.9	7.31	0.96	3.66
Operating Cash Flow to Current Liabilities	1.03	-0.83	3.98	-1.71	2.22
Days Sales Outstanding (Average Receivables)	-	-	-	-	-
Days Outstanding Inventory (Average Inventory)	40.2	112.22	98.79	96.85	86.34
Average Days Payable Outstanding	0.12	1.24	-	-	-
Cash Conversion Cycle (Average Days)	-	-	-	-	-
Long Term Solvency
Total Debt/Equity	4.36	0.07	0.05	4.14	0.52
Total Debt / Total Capital	4.18	0.07	0.05	3.98	0.51
Total Liabilities / Total Assets	5.23	0.48	0.93	4.06	1.42
EBIT / Interest Expense	13.28	18.62	416.82	419.93	12.42
EBITDA / Interest Expense	13.28	18.63	482.42	459.8	12.97
(EBITDA - Capex) / Interest Expense	13.17	18.63	272.63	459.8	12.97
Total Debt / EBITDA	0.76	0.06	0.02	1.4	0.12
Net Debt / EBITDA	-0.32	-2.56	-1.84	0.15	-1.11
Total Debt / (EBITDA - Capex)	0.76	0.06	0.03	1.4	0.12
Net Debt / (EBITDA - Capex)	-0.32	-2.56	-3.25	0.15	-1.11
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	78.86	-53.94	24.71	4.82	16.75
Gross Profit, 1 Yr. Growth %	21.3	-44.6	31.19	6.24	18.82
EBITDA, 1 Yr. Growth %	7.69	-78.37	151.64	2.84	44.39
EBITA, 1 Yr. Growth %	7.79	-78.38	117.54	8.7	51.43
EBIT, 1 Yr. Growth %	7.79	-78.38	117.54	8.7	51.43
Earnings From Cont. Operations, 1 Yr. Growth %	-27.81	-8	58.68	-33.57	-10.04
Net Income, 1 Yr. Growth %	-27.85	-7.98	58.66	-33.53	-10.04
Normalized Net Income, 1 Yr. Growth %	8.56	-60.7	29.95	8.52	39.98
Diluted EPS Before Extra, 1 Yr. Growth %	-27.85	-7.98	58.66	-33.53	-10.06
Accounts Receivable, 1 Yr. Growth %	-	-	-	-	-
Inventory, 1 Yr. Growth %	0	0	0	0	0
Net Property, Plant and Equip., 1 Yr. Growth %	1.34	-0.02	99.32	-3.42	-2.97
Total Assets, 1 Yr. Growth %	10.08	-2.48	4.22	5.74	-0.62
Tangible Book Value, 1 Yr. Growth %	9.61	2.53	3.92	2.51	2.22
Common Equity, 1 Yr. Growth %	9.61	2.53	3.92	2.51	2.22
Cash From Operations, 1 Yr. Growth %	57.63	-105.36	-1.13K	-347.48	-144.36
Levered Free Cash Flow, 1 Yr. Growth %	-0.1	-88.73	-315.71	456.83	-152.55
Unlevered Free Cash Flow, 1 Yr. Growth %	-1.13	-88.58	-305.12	457.83	-154.77
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	0.36	-9.23	-24.21	14.33	10.62
Gross Profit, 2 Yr. CAGR %	19.56	-18.02	-14.75	18.06	12.35
EBITDA, 2 Yr. CAGR %	21.98	-51.74	-26.23	60.87	21.86
EBITA, 2 Yr. CAGR %	22.25	-51.73	-31.43	53.77	28.3
EBIT, 2 Yr. CAGR %	22.25	-51.73	-31.43	53.77	28.3
Earnings From Cont. Operations, 2 Yr. CAGR %	1.57	-18.51	20.82	2.67	-22.69
Net Income, 2 Yr. CAGR %	1.55	-18.52	20.83	2.69	-22.67
Normalized Net Income, 2 Yr. CAGR %	23.71	-34.68	-28.53	18.76	23.24
Diluted EPS Before Extra, 2 Yr. CAGR %	1.55	-18.52	20.83	2.69	-22.68
Accounts Receivable, 2 Yr. CAGR %	-	-	-	-	-
Inventory, 2 Yr. CAGR %	0	0	0	0	0
Net Property, Plant and Equip., 2 Yr. CAGR %	0.19	0.65	41.17	38.74	-3.19
Total Assets, 2 Yr. CAGR %	5.03	3.61	0.81	4.98	2.51
Tangible Book Value, 2 Yr. CAGR %	6.96	6.01	3.22	3.21	2.36
Common Equity, 2 Yr. CAGR %	6.96	6.01	3.22	3.21	2.36
Cash From Operations, 2 Yr. CAGR %	-0.55	-70.93	-25.59	405.62	4.77
Capital Expenditures, 2 Yr. CAGR %	565.19	-	415.49	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	5.77	-66.44	-50.69	246.57	71.05
Unlevered Free Cash Flow, 2 Yr. CAGR %	10.43	-66.4	-51.6	238.26	74.79
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	9.79	-22.58	0.91	-15.56	15.13
Gross Profit, 3 Yr. CAGR %	62.2	-7.48	-4.11	-8.26	18.31
EBITDA, 3 Yr. CAGR %	59.08	-31.47	-16.32	-17.59	55.18
EBITA, 3 Yr. CAGR %	60.19	-31.38	-20.27	-20.04	52.99
EBIT, 3 Yr. CAGR %	60.19	-31.38	-20.27	-20.04	52.99
Earnings From Cont. Operations, 3 Yr. CAGR %	32.46	-1.72	1.76	-1.02	-1.75
Net Income, 3 Yr. CAGR %	32.44	-1.73	1.75	-1	-1.74
Normalized Net Income, 3 Yr. CAGR %	44.79	-15.59	-17.84	-17.85	25.44
Diluted EPS Before Extra, 3 Yr. CAGR %	32.44	-1.73	1.75	-1	-1.75
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-	-
Inventory, 3 Yr. CAGR %	0	0	0	0	0
Net Property, Plant and Equip., 3 Yr. CAGR %	-0.05	0.12	26.4	24.39	23.16
Total Assets, 3 Yr. CAGR %	5.86	2.46	3.81	2.43	3.08
Tangible Book Value, 3 Yr. CAGR %	5.67	5.46	5.31	2.98	2.88
Common Equity, 3 Yr. CAGR %	5.67	5.46	5.31	2.98	2.88
Cash From Operations, 3 Yr. CAGR %	2.34	-62.43	-4.43	11.07	124.67
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	10.67	-49.85	-37.6	10.63	84.8
Unlevered Free Cash Flow, 3 Yr. CAGR %	12.22	-48.17	-38.59	9.32	84.37
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-2.94	-9.8	-5.34	-9.52	4.69
Gross Profit, 5 Yr. CAGR %	57.06	4	25.41	2	2.16
EBITDA, 5 Yr. CAGR %	79.09	-16.39	16.98	-3.6	-2.74
EBITA, 5 Yr. CAGR %	69.22	-16.11	14.09	-5.24	-3.56
EBIT, 5 Yr. CAGR %	69.22	-16.11	14.09	-5.24	-3.56
Earnings From Cont. Operations, 5 Yr. CAGR %	64.97	5.68	27.68	0.01	-8.83
Net Income, 5 Yr. CAGR %	64.95	5.67	27.67	0.01	-8.83
Normalized Net Income, 5 Yr. CAGR %	67.16	-5.23	9.17	-3.24	-3.38
Diluted EPS Before Extra, 5 Yr. CAGR %	64.95	5.67	27.67	0.01	-8.83
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-57.24	-
Inventory, 5 Yr. CAGR %	0	0	0	0	0
Net Property, Plant and Equip., 5 Yr. CAGR %	-0.6	-0.29	14.75	14.08	13.61
Total Assets, 5 Yr. CAGR %	3.72	2.38	3.81	3.46	3.29
Tangible Book Value, 5 Yr. CAGR %	4.14	4.18	4.69	4.56	4.12
Common Equity, 5 Yr. CAGR %	4.14	4.18	4.69	4.56	4.12
Cash From Operations, 5 Yr. CAGR %	-31.24	-40.56	-9.91	6.27	-0.85
Capital Expenditures, 5 Yr. CAGR %	-14.59	-	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	-30.61	-9.83	-19.91	8.66	-6.6
Unlevered Free Cash Flow, 5 Yr. CAGR %	-30.12	-13.74	-19.84	9.76	-6.69