Cash flow Cupid Limited

Stocks

CUPID

INE509F01029

Personal Products

Market Closed - Bombay S.E. Other stock markets 06:12:56 2026-07-24 EDT			5-day change	1st Jan Change
213.55 ^INR	+2.47%		-0.54%	+106.13%

06-30	Cupid Limited Revises Revenue Guidance for the Financial Year 2027	CI
06-30	Cupid Limited Plans to Operationalise Its New Palava Manufacturing Facility in the Coming Quarter	CI

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Published financial data: CUPID LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	1.44B	1.33B	1.59B	1.71B	1.84B
Other Revenues, Total	10M	-	-	-	-1K
Total Revenues	1.45B	1.33B	1.59B	1.71B	1.84B
Cost of Goods Sold, Total	509M	616M	654M	596M	640M
Gross Profit	939M	711M	939M	1.11B	1.2B
Selling General & Admin Expenses, Total	106M	114M	143M	176M	304M
Depreciation & Amortization - (IS)	25.99M	26.46M	29.69M	29.25M	44.76M
Other Operating Expenses	460M	367M	383M	438M	472M
Other Operating Expenses, Total	592M	508M	556M	643M	821M
Operating Income	347M	203M	383M	472M	374M
Interest Expense, Total	-5.14M	-1.06M	-2.85M	-5.98M	-19.36M
Interest And Investment Income	27.1M	29.62M	41.41M	46.59M	158M
Net Interest Expenses	21.97M	28.56M	38.56M	40.61M	139M
Currency Exchange Gains (Loss)	-	-	-	-	-
Other Non Operating Income (Expenses)	1.66M	2.27M	-2M	-2.68M	2.81M
EBT, Excl. Unusual Items	371M	234M	420M	510M	516M
Gain (Loss) On Sale Of Investments	11.5M	10.95M	3.26M	16.13M	32.77M
Asset Writedown	-	-	-	-	-
EBT, Incl. Unusual Items	382M	245M	423M	526M	549M
Income Tax Expense	92.18M	72.42M	107M	127M	140M
Earnings From Continuing Operations	290M	173M	316M	399M	409M
Net Income to Company	290M	173M	316M	399M	409M
Net Income - (IS)	290M	173M	316M	399M	409M
Net Income to Common Incl Extra Items	290M	173M	316M	399M	409M
Net Income to Common Excl. Extra Items	290M	173M	316M	399M	409M
Per Share Items
Net EPS - Basic	0.22	0.13	0.24	0.3	0.3
Basic EPS - Continuing Operations	0.22	0.13	0.24	0.3	0.3
Basic Weighted Average Shares Outstanding	1.33B	1.33B	1.33B	1.34B	1.34B
Net EPS - Diluted	0.22	0.13	0.24	0.3	0.3
Diluted EPS - Continuing Operations	0.22	0.13	0.24	0.3	0.3
Diluted Weighted Average Shares Outstanding	1.33B	1.33B	1.34B	1.34B	1.35B
Normalized Basic EPS	0.17	0.11	0.2	0.24	0.24
Normalized Diluted EPS	0.17	0.11	0.2	0.24	0.24
Dividend Per Share	0.04	0.04	0.05	-	-
Payout Ratio	4.6	34.74	23.23	10.04	-
Supplemental Items
EBITDA	372M	230M	413M	501M	407M
EBITA	347M	203M	383M	472M	374M
EBIT	347M	203M	383M	472M	374M
EBITDAR	374M	232M	415M	502M	409M
Total Revenues (As Reported)	1.49B	1.37B	1.64B	1.78B	2.03B
Effective Tax Rate - (Ratio)	24.13	29.53	25.37	24.2	25.47
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	99.09M	70.91M	102M	126M	133M
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-6.92M	1.51M	5.16M	1.43M	-150K
Normalized Net Income	232M	146M	262M	319M	322M
Interest on Long-Term Debt	97K	-	-	-	3.99M
Non-Cash Pension Expense	48K	59K	34K	59K	575K
Supplemental Operating Expense Items
Advertising Expense	2.14M	2.44M	2.92M	10.21M	11.15M
Selling and Marketing Expenses	2.14M	2.44M	2.92M	10.21M	11.15M
Research And Development Expense From Footnotes	-	-	-	-	-
Net Rental Expense, Total	2.15M	2.18M	2.42M	1.67M	1.59M
Imputed Operating Lease Interest Expense	-	-	749K	887K	1.58M
Imputed Operating Lease Depreciation	-	-	1.68M	786K	3.74K
Maintenance & Repair Expenses, Total	13M	19.67M	12.08M	14.48M	15.17M
Stock-Based Comp., SG&A Exp. (Total)	-	-	8.14M	13.66M	13.67M
Stock-Based Comp., Other (Total)	-	-	-	-	673K
Total Stock-Based Compensation	-	-	8.14M	13.66M	14.34M

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	9.92M	3.98M	3M	271M	592M
Short Term Investments	305M	543M	780M	1.59B	239M
Total Cash And Short Term Investments	315M	547M	783M	1.86B	831M
Accounts Receivable, Total	255M	305M	256M	480M	670M
Other Receivables	-	1.75M	-	-	-
Notes Receivable	17.87M	34.78M	6.15M	1.85M	4.85M
Total Receivables	273M	341M	263M	482M	675M
Inventory	138M	178M	191M	157M	417M
Prepaid Expenses	3.15M	2.84M	3.74M	7.59M	10.43M
Other Current Assets, Total	490M	306M	287M	116M	886M
Total Current Assets	1.22B	1.38B	1.53B	2.62B	2.82B
Gross Property Plant And Equipment	617M	704M	728M	978M	1.16B
Accumulated Depreciation	-313M	-339M	-368M	-397M	-430M
Net Property Plant And Equipment	305M	365M	360M	581M	731M
Long-term Investments	-	-	-	-	157M
Other Intangibles, Total	682K	641K	479K	742K	524K
Other Long-Term Assets, Total	1K	-	-	-	11.25M
Total Assets	1.52B	1.74B	1.89B	3.2B	3.72B
Liabilities
Accounts Payable, Total	101M	122M	87.32M	465K	12.51M
Accrued Expenses, Total	23.22M	19.87M	18.57M	25.54M	26.43M
Short-term Borrowings	-	87.97M	59.75M	121M	126M
Current Portion of Leases	-	-	-	-	13.31M
Current Income Taxes Payable	27.72M	10.23M	3.09M	-	11.68M
Other Current Liabilities	56.79M	68.88M	32.87M	23.48M	21.7M
Total Current Liabilities	208M	309M	202M	170M	212M
Long-Term Leases	-	-	-	-	50.25M
Pension & Other Post Retirement Benefits	-	-	-	-	-
Deferred Tax Liability Non Current	6.99M	8.69M	13.43M	13.25M	8.31M
Other Non Current Liabilities	-	1.71M	2.05M	3.21M	25.31M
Total Liabilities	215M	319M	217M	187M	296M
Common Stock, Total	133M	133M	133M	134M	268M
Additional Paid In Capital	8.05M	8.05M	8.05M	29.2M	-
Retained Earnings	1.17B	1.28B	1.53B	1.89B	2.2B
Comprehensive Income and Other	-2.81M	-2.22M	4.68M	960M	958M
Total Common Equity	1.31B	1.42B	1.67B	3.01B	3.42B
Total Equity	1.31B	1.42B	1.67B	3.01B	3.42B
Total Liabilities And Equity	1.52B	1.74B	1.89B	3.2B	3.72B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.33B	1.33B	1.33B	1.34B	1.34B
ECS Total Common Shares Outstanding	1.33B	1.33B	1.33B	1.34B	1.34B
Book Value / Share	0.98	1.07	1.25	2.25	2.55
Tangible Book Value	1.31B	1.42B	1.67B	3.01B	3.42B
Tangible Book Value Per Share	0.98	1.07	1.25	2.24	2.55
Total Debt	0	87.97M	59.75M	121M	190M
Net Debt	-315M	-459M	-723M	-1.74B	-641M
Debt Equivalent of Unfunded Proj. Benefit Obligation	3.54M	-291K	1.53M	7.94M	22.17M
Debt Equivalent Oper. Leases	17.19M	17.42M	19.39M	13.38M	12.7M
Account Code - Inventory Valuation	6	5	5	5	5
Inventories - Raw Materials, Total	43.04M	67.86M	73.46M	72.82M	114M
Inventories - Work In Process, Total	-	-	10.1M	6.98M	14.87M
Inventories - Finished Goods, Total	94.54M	105M	102M	71.14M	276M
Inventories - Others	273K	5.28M	5.05M	5.58M	11.84M
Land - (BS)	1.64M	1.64M	1.64M	221M	221M
Buildings, Total	146M	171M	189M	189M	189M
Machinery, Total	456M	473M	538M	568M	623M
Full Time Employees	124	120	133	169	217
Accumulated Allowance for Doubtful Accounts (Supple)	11.7M	43.64M	14.18M	13.77M	29.23M
Order Backlog	1.13B	2.09B	1.77B	-	-

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	290M	173M	316M	399M	409M
Depreciation & Amortization - CF	25.6M	26.12M	29.38M	28.9M	44.42M
Depreciation & Amortization, Total	25.6M	26.12M	29.38M	28.9M	44.42M
Amortization of Deferred Charges, Total - (CF)	392K	338K	313K	349K	337K
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Provision for Credit Losses	-	-	-	-	-
Stock-Based Compensation (CF)	-	-	8.14M	2.87M	14.34M
Provision and Write-off of Bad Debts	-11.7M	-34.62M	-35.86M	411K	15.45M
Other Operating Activities, Total	-38.57M	-54.42M	-40.43M	-51.02M	-163M
Change In Accounts Receivable	176M	-15.44M	60.56M	-224M	-206M
Change In Inventories	26.95M	-40.65M	-12.55M	34.52M	-260M
Change In Accounts Payable	-118M	-1.83M	-34.23M	-86.85M	12.05M
Change in Other Net Operating Assets	68.2M	50.08M	35.96M	-25.53M	19.98M
Cash from Operations	419M	102M	327M	78.42M	-114M
Capital Expenditure	-38.78M	-86.35M	-25.44M	-250M	-195M
Sale of Property, Plant, and Equipment	-	-	401K	-	-
Investment in Marketable and Equity Securities, Total	-76.5M	-78.21M	-235M	-595M	486M
Other Investing Activities, Total	27.1M	29.62M	41.41M	46.59M	158M
Cash from Investing	-88.17M	-135M	-219M	-798M	449M
Short Term Debt Issued, Total	-	87.97M	-	60.84M	5.76M
Total Debt Issued	-	87.97M	-	60.84M	5.76M
Short Term Debt Repaid, Total	-313M	-	-28.22M	-	-
Long-Term Debt Repaid, Total	-	-	-	-	-
Total Debt Repaid	-313M	-	-28.22M	-	-
Issuance of Common Stock	-	-	-	21.95M	112K
Common Dividends Paid	-13.34M	-60.02M	-73.36M	-40.01M	-
Common & Preferred Stock Dividends Paid	-13.34M	-60.02M	-73.36M	-40.01M	-
Other Financing Activities, Total	-3.94M	-1.34M	-7.88M	945M	-20.52M
Cash from Financing	-330M	26.61M	-109M	988M	-14.65M
Miscellaneous Cash Flow Adjustments	-	-	-	-1K	-
Net Change in Cash	455K	-5.95M	-972K	268M	321M
Supplemental Items
Cash Interest Paid	3.94M	1.34M	7.88M	18.1M	20.52M
Cash Income Tax Paid (Refund)	94.52M	88.19M	110M	127M	133M
Levered Free Cash Flow	500M	-7.83M	255M	-25.13M	-793M
Unlevered Free Cash Flow	503M	-7.17M	257M	-21.4M	-781M
Change In Net Working Capital	-299M	74.42M	-5.16M	109M	879M
Net Debt Issued / Repaid	-313M	87.97M	-28.22M	60.84M	5.76M

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	13.67	7.79	13.2	11.59	6.76
Return on Total Capital	16.31	9.02	14.79	12.12	6.94
Return On Equity %	24.74	12.66	20.42	17.02	12.71
Return on Common Equity	24.74	12.66	20.42	17.02	12.71
Margin Analysis
Gross Profit Margin %	64.86	53.58	58.97	65.16	65.12
SG&A Margin	7.31	8.57	8.98	10.29	16.59
EBITDA Margin %	25.7	17.29	25.91	29.26	22.18
EBITA Margin %	23.97	15.33	24.06	27.57	20.4
EBIT Margin %	23.97	15.33	24.06	27.57	20.4
Income From Continuing Operations Margin %	20.03	13.02	19.82	23.29	22.28
Net Income Margin %	20.03	13.02	19.82	23.29	22.28
Net Avail. For Common Margin %	20.03	13.02	19.82	23.29	22.28
Normalized Net Income Margin	16	11.03	16.47	18.62	17.57
Levered Free Cash Flow Margin	34.52	-0.59	16.03	-1.47	-43.2
Unlevered Free Cash Flow Margin	34.74	-0.54	16.14	-1.25	-42.55
Asset Turnover
Asset Turnover	0.91	0.81	0.88	0.67	0.53
Fixed Assets Turnover	4.83	3.97	4.4	3.64	2.8
Receivables Turnover (Average Receivables)	4.27	4.75	5.68	4.65	3.19
Inventory Turnover (Average Inventory)	3.36	3.9	3.54	3.43	2.23
Short Term Liquidity
Current Ratio	5.85	4.46	7.58	15.39	13.3
Quick Ratio	2.73	2.77	5.16	13.74	7.08
Operating Cash Flow to Current Liabilities	2.01	0.33	1.62	0.46	-0.54
Days Sales Outstanding (Average Receivables)	85.53	76.91	64.28	78.75	114.37
Days Outstanding Inventory (Average Inventory)	108.61	93.69	103.16	106.7	163.45
Average Days Payable Outstanding	120.86	61.71	57.21	28.6	2.63
Cash Conversion Cycle (Average Days)	73.28	108.89	110.23	156.84	275.19
Long Term Solvency
Total Debt/Equity	-	6.19	3.58	4	5.55
Total Debt / Total Capital	-	5.83	3.45	3.85	5.26
LT Debt/Equity	-	-	-	-	1.47
Long-Term Debt / Total Capital	-	-	-	-	1.39
Total Liabilities / Total Assets	14.13	18.32	11.5	5.83	7.96
EBIT / Interest Expense	67.54	191.73	134.47	78.94	19.34
EBITDA / Interest Expense	72.52	216.35	144.78	83.78	21.63
(EBITDA - Capex) / Interest Expense	64.97	134.97	135.85	41.95	11.58
Total Debt / EBITDA	-	0.38	0.14	0.24	0.45
Net Debt / EBITDA	-0.85	-2	-1.75	-3.47	-1.53
Total Debt / (EBITDA - Capex)	-	0.61	0.15	0.48	0.85
Net Debt / (EBITDA - Capex)	-0.94	-3.2	-1.87	-6.92	-2.86
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-10.24	-8.29	20.03	7.38	6.88
Gross Profit, 1 Yr. Growth %	-20.46	-24.25	32.11	18.66	6.61
EBITDA, 1 Yr. Growth %	-28.97	-38.07	79.81	21.3	-20.02
EBITA, 1 Yr. Growth %	-30.53	-41.13	88.46	23.05	-22.03
EBIT, 1 Yr. Growth %	-30.53	-41.13	88.46	23.05	-22.03
Earnings From Cont. Operations, 1 Yr. Growth %	-27.25	-40.38	82.78	26.19	2.59
Net Income, 1 Yr. Growth %	-27.25	-40.38	82.78	26.19	2.59
Normalized Net Income, 1 Yr. Growth %	-27.95	-36.77	79.26	21.38	1.2
Diluted EPS Before Extra, 1 Yr. Growth %	-27.25	-40.4	82.01	26.02	1.67
Accounts Receivable, 1 Yr. Growth %	-39.21	19.66	-15.85	87.11	39.71
Inventory, 1 Yr. Growth %	-16.35	29.49	7.03	-18.07	166.23
Net Property, Plant and Equip., 1 Yr. Growth %	3.58	19.67	-1.23	61.22	25.85
Total Assets, 1 Yr. Growth %	-7.53	14.24	8.48	69.43	16.2
Tangible Book Value, 1 Yr. Growth %	26.47	8.67	17.56	80.28	13.59
Common Equity, 1 Yr. Growth %	26.47	8.66	17.54	80.28	13.58
Cash From Operations, 1 Yr. Growth %	122.81	-75.56	219.49	-76.03	-244.95
Capital Expenditures, 1 Yr. Growth %	-64.92	122.69	-70.54	882.67	-22.16
Levered Free Cash Flow, 1 Yr. Growth %	-262.95	-101.18	-3.36K	-109.84	130.44
Unlevered Free Cash Flow, 1 Yr. Growth %	-265.68	-101.08	-3.69K	-108.32	129.41
Dividend Per Share, 1 Yr. Growth %	0	0	11.11	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	30.13	-9.27	4.92	13.53	7.32
Gross Profit, 2 Yr. CAGR %	40.07	-22.38	0.04	25.21	12.79
EBITDA, 2 Yr. CAGR %	34.66	-33.8	5.52	47.68	-0.69
EBITA, 2 Yr. CAGR %	36.75	-36.17	5.33	52.28	-1.19
EBIT, 2 Yr. CAGR %	36.75	-36.17	5.33	52.28	-1.19
Earnings From Cont. Operations, 2 Yr. CAGR %	38.05	-34.14	4.39	51.87	13.78
Net Income, 2 Yr. CAGR %	38.05	-34.14	4.39	51.87	13.78
Normalized Net Income, 2 Yr. CAGR %	36.84	-32.5	6.46	47.5	10.83
Diluted EPS Before Extra, 2 Yr. CAGR %	38.06	-34.16	4.15	51.45	13.2
Accounts Receivable, 2 Yr. CAGR %	5.72	-14.71	0.34	25.48	61.68
Inventory, 2 Yr. CAGR %	31.98	4.07	17.72	-6.36	47.69
Net Property, Plant and Equip., 2 Yr. CAGR %	20.89	11.33	8.72	26.19	42.44
Total Assets, 2 Yr. CAGR %	28.04	2.78	11.32	35.57	40.32
Tangible Book Value, 2 Yr. CAGR %	31.29	17.23	13.03	45.58	43.1
Common Equity, 2 Yr. CAGR %	31.27	17.23	13.01	45.57	43.09
Cash From Operations, 2 Yr. CAGR %	50.96	-26.2	-11.63	-12.48	-41.05
Capital Expenditures, 2 Yr. CAGR %	-23.5	-11.62	-19.01	70.14	176.58
Levered Free Cash Flow, 2 Yr. CAGR %	134.05	-84.02	-37.84	79.15	76.2
Unlevered Free Cash Flow, 2 Yr. CAGR %	134.25	-84.63	-37.74	72.78	74.25
Dividend Per Share, 2 Yr. CAGR %	6.07	0	5.41	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	21.55	15.81	-0.4	5.74	11.4
Gross Profit, 3 Yr. CAGR %	24.17	14.12	-7.32	5.9	18.89
EBITDA, 3 Yr. CAGR %	11.12	3.82	-7.63	10.54	21.04
EBITA, 3 Yr. CAGR %	11.59	3.12	-8.43	10.94	22.54
EBIT, 3 Yr. CAGR %	11.59	3.12	-8.43	10.94	22.54
Earnings From Cont. Operations, 3 Yr. CAGR %	19.25	4.35	-7.45	11.2	33.26
Net Income, 3 Yr. CAGR %	19.25	4.35	-7.45	11.2	33.26
Normalized Net Income, 3 Yr. CAGR %	13.1	5.79	-6.53	11.22	30.1
Diluted EPS Before Extra, 3 Yr. CAGR %	19.25	4.34	-7.59	10.98	32.61
Accounts Receivable, 3 Yr. CAGR %	4.79	10.18	-15.09	23.51	30.05
Inventory, 3 Yr. CAGR %	22.17	31.14	5.05	4.33	32.66
Net Property, Plant and Equip., 3 Yr. CAGR %	23.43	20.48	6.98	23.98	26.07
Total Assets, 3 Yr. CAGR %	24.86	23.26	4.64	28.05	28.78
Tangible Book Value, 3 Yr. CAGR %	25.89	23.27	17.34	32.06	34.02
Common Equity, 3 Yr. CAGR %	25.85	23.26	17.33	32.05	34.01
Cash From Operations, 3 Yr. CAGR %	130.26	-17.72	20.28	-42.79	3.55
Capital Expenditures, 3 Yr. CAGR %	18.5	9.23	-38.72	86.11	31.1
Levered Free Cash Flow, 3 Yr. CAGR %	67.96	-55.89	-5.91	-66.37	366.11
Unlevered Free Cash Flow, 3 Yr. CAGR %	68.4	-57.24	-5.37	-68.17	377.62
Dividend Per Share, 3 Yr. CAGR %	10.56	4	3.57	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	18.58	9.68	14.6	14.89	2.62
Gross Profit, 5 Yr. CAGR %	19.55	6.72	13.89	18.43	0.25
EBITDA, 5 Yr. CAGR %	7.52	-7.48	8.77	19.53	-4.91
EBITA, 5 Yr. CAGR %	7.68	-8.53	8.96	20.53	-5.6
EBIT, 5 Yr. CAGR %	7.68	-8.53	8.96	20.53	-5.6
Earnings From Cont. Operations, 5 Yr. CAGR %	12.71	-3.41	13.07	21.25	0.52
Net Income, 5 Yr. CAGR %	12.71	-3.41	13.07	21.25	0.52
Normalized Net Income, 5 Yr. CAGR %	8.33	-6.31	10.39	20.83	0.06
Diluted EPS Before Extra, 5 Yr. CAGR %	12.72	-3.41	12.96	21.11	0.22
Accounts Receivable, 5 Yr. CAGR %	13.92	17.84	2.99	16.06	9.86
Inventory, 5 Yr. CAGR %	32.15	32.08	20.37	14.61	20.39
Net Property, Plant and Equip., 5 Yr. CAGR %	14.43	17.88	17.32	22.73	19.96
Total Assets, 5 Yr. CAGR %	24.68	22.49	19.25	28.05	17.67
Tangible Book Value, 5 Yr. CAGR %	29.36	21.37	20.58	31.75	27.04
Common Equity, 5 Yr. CAGR %	29.35	21.36	20.55	31.74	27.03
Cash From Operations, 5 Yr. CAGR %	26.58	-12.55	56.98	-15.66	-9.57
Capital Expenditures, 5 Yr. CAGR %	15.72	27.07	1.77	30.42	11.97
Levered Free Cash Flow, 5 Yr. CAGR %	36.46	-40.44	19.35	-22.73	20.93
Unlevered Free Cash Flow, 5 Yr. CAGR %	36.52	-41.52	19.56	-25.24	20.8
Dividend Per Share, 5 Yr. CAGR %	12.47	6.21	8.47	-	-