Income Statement Genpharmasec Limited

Stocks

ADIRASA

INE861N01036

Medical Equipment, Supplies & Distribution

Market Closed - Bombay S.E. 06:02:26 2026-09-04 EDT			5-day change	1st Jan Change
1.250 ^INR	+0.81%		+21.36%	-4.58%

08-13	Genpharmasec Limited Enters into Super Stockist Agreement with Amneal Healthcare Private Limited	CI
08-11	Genpharmasec Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI

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Published financial data: GENPHARMASEC LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Revenues	213M	273M	255M	304M	337M
Other Revenues, Total	-	-	-	-	-
Total Revenues	213M	273M	255M	304M	337M
Cost of Goods Sold, Total	192M	266M	234M	242M	295M
Gross Profit	21.07M	7.55M	21.18M	61.73M	41.74M
Selling General & Admin Expenses, Total	2.9M	3.59M	6.83M	9.18M	10.29M
Depreciation & Amortization - (IS)	125K	142K	197K	421K	8.12M
Other Operating Expenses	6.23M	9.18M	11.67M	52.09M	30.81M
Other Operating Expenses, Total	9.25M	12.91M	18.7M	61.69M	49.21M
Operating Income	11.82M	-5.36M	2.48M	39K	-7.47M
Interest Expense, Total	-	-	-560K	-4.09M	-4.34M
Interest And Investment Income	3.28M	653K	307K	4.73M	2.34M
Net Interest Expenses	3.28M	653K	-253K	640K	-2M
Currency Exchange Gains (Loss)	-	161K	549K	1.83M	964K
Other Non Operating Income (Expenses)	0	111K	36K	-2K	-3K
EBT, Excl. Unusual Items	15.1M	-4.43M	2.82M	2.5M	-8.51M
Gain (Loss) On Sale Of Investments	-	-	-	-	27.31M
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	15.1M	-4.43M	2.82M	2.5M	18.8M
Income Tax Expense	2.52M	-2.34M	-8.43M	4.2M	6.49M
Earnings From Continuing Operations	12.57M	-2.09M	11.25M	-1.69M	12.31M
Net Income to Company	12.57M	-2.09M	11.25M	-1.69M	12.31M
Minority Interest	-	-	-	437K	-
Net Income - (IS)	12.57M	-2.09M	11.25M	-1.26M	12.31M
Net Income to Common Incl Extra Items	12.57M	-2.09M	11.25M	-1.26M	12.31M
Net Income to Common Excl. Extra Items	12.57M	-2.09M	11.25M	-1.26M	12.31M
Per Share Items
Net EPS - Basic	0.05	-0.01	0.04	-0	0.02
Basic EPS - Continuing Operations	0.05	-0.01	0.04	-0	0.02
Basic Weighted Average Shares Outstanding	271M	277M	277M	307M	554M
Net EPS - Diluted	0.05	-0.01	0.04	-0	0.02
Diluted EPS - Continuing Operations	0.05	-0.01	0.04	-0	0.02
Diluted Weighted Average Shares Outstanding	271M	277M	277M	307M	554M
Normalized Basic EPS	0.03	-0.01	0.01	0.01	-0.01
Normalized Diluted EPS	0.03	-0.01	0.01	0.01	-0.01
Supplemental Items
EBITDA	11.94M	-5.21M	2.68M	206K	-4.02M
EBITA	11.82M	-5.36M	2.48M	39K	-7.47M
EBIT	11.82M	-5.36M	2.48M	39K	-7.47M
EBITDAR	12.97M	-4.17M	4.14M	1.74M	-3.62M
Total Revenues (As Reported)	216M	274M	256M	311M	368M
Effective Tax Rate - (Ratio)	16.7	52.75	-299.43	167.62	34.52
Current Domestic Taxes	2.52M	-	-	-	-
Total Current Taxes	2.52M	-	-	-	-
Deferred Domestic Taxes	10.19K	2K	-8.43M	-	-
Total Deferred Taxes	10.19K	2K	-8.43M	4.2M	384K
Normalized Net Income	9.43M	-2.77M	1.76M	2M	-5.32M
Non-Cash Pension Expense	-	-	-	-	0
Supplemental Operating Expense Items
Advertising Expense	-	-	-	-	-
Selling and Marketing Expenses	-	-	-	-	-
Net Rental Expense, Total	1.03M	1.04M	1.46M	1.54M	399K
Imputed Operating Lease Interest Expense	-	-	-	1.44M	302K
Imputed Operating Lease Depreciation	-	-	-	93.67K	96.69K

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Assets
Cash And Equivalents	35.33M	16.07M	3.98M	188M	52.71M
Short Term Investments	76.69M	24.51M	25.49M	16.84M	-
Trading Asset Securities, Total	31.19M	18.83M	7.09M	12.6M	9.53M
Total Cash And Short Term Investments	143M	59.41M	36.56M	218M	62.25M
Accounts Receivable, Total	75.25M	64.48M	57.09M	91M	136M
Other Receivables	-	2.64M	76K	494K	173K
Notes Receivable	-	6.8M	4.81M	69K	-
Total Receivables	75.25M	73.92M	61.98M	91.56M	136M
Inventory	45.62M	80.21M	89.77M	75.82M	72.44M
Prepaid Expenses	6.33K	155K	211K	-	179K
Other Current Assets, Total	3.72M	1.75M	774K	24.6M	2.14M
Total Current Assets	268M	215M	189M	410M	273M
Gross Property Plant And Equipment	703K	1.37M	1.53M	9.34M	79.02M
Accumulated Depreciation	-221K	-333K	-531K	-952K	-3.19M
Net Property Plant And Equipment	483K	1.04M	1M	8.39M	75.83M
Long-term Investments	1.37M	-	-	176M	188M
Loans Receivable Long-Term	8.37M	-	-	112M	231M
Deferred Tax Assets Long-Term	31.18K	29K	8.46M	4.26M	4.64M
Other Long-Term Assets, Total	126K	1K	-	-	25.63M
Total Assets	278M	217M	199M	711M	799M
Liabilities
Accounts Payable, Total	71.16M	62.21M	13.7M	23.79M	82.59M
Accrued Expenses, Total	395K	601K	213K	1.76M	1.39M
Short-term Borrowings	-	-	6.01M	-	-
Current Portion of Leases	-	-	-	-	5.18M
Current Income Taxes Payable	28.89K	-	-	-	5.64M
Other Current Liabilities	1	1K	716K	1.47M	3.56M
Total Current Liabilities	71.58M	62.81M	20.64M	27.02M	98.36M
Long-Term Debt	-	-	24.81M	32.1M	31.47M
Long-Term Leases	-	-	-	6.78M	16.2M
Other Non Current Liabilities	-1	-	-	-	104K
Total Liabilities	71.58M	62.81M	45.45M	65.91M	146M
Common Stock, Total	277M	277M	277M	554M	554M
Additional Paid In Capital	-	-	-	208M	208M
Retained Earnings	13.05M	-48.69M	-45.66M	-46.82M	-34.28M
Comprehensive Income and Other	-83.3M	-74.47M	-77.89M	-70.59M	-75.46M
Total Common Equity	207M	154M	153M	644M	652M
Minority Interest	-	-	-	1.4M	1.16M
Total Equity	207M	154M	153M	645M	653M
Total Liabilities And Equity	278M	217M	199M	711M	799M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	277M	277M	277M	534M	554M
ECS Total Common Shares Outstanding	277M	277M	277M	534M	554M
Book Value / Share	0.75	0.56	0.55	1.21	1.18
Tangible Book Value	207M	154M	153M	644M	652M
Tangible Book Value Per Share	0.75	0.56	0.55	1.21	1.18
Total Debt	0	0	30.82M	38.89M	52.84M
Net Debt	-143M	-59.41M	-5.74M	-179M	-9.4M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	-	-	-	104K
Debt Equivalent Oper. Leases	8.21M	8.35M	11.71M	12.29M	3.19M
Minority Interest, Total (Incl. Fin. Div)	-	-	-	1.4M	1.16M
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Finished Goods, Total	45.62M	80.06M	89.66M	75.82M	72.44M
Buildings, Total	215K	691K	691K	691K	691K
Machinery, Total	488K	679K	840K	1.02M	58.08M
Full Time Employees	2	8	9	10	10

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Net Income	12.57M	-2.09M	11.25M	-1.26M	12.31M
Depreciation & Amortization - CF	125K	142K	197K	421K	8.12M
Depreciation & Amortization, Total	125K	142K	197K	421K	8.12M
(Gain) Loss From Sale Of Asset	-	92K	-	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Provision and Write-off of Bad Debts	-	-	-	4.27M	3.94M
Other Operating Activities, Total	-4.26M	-3.3M	-6.1M	2.52M	-16.69M
Change In Accounts Receivable	-4.92M	10.77M	7.39M	-33.91M	-48.9M
Change In Inventories	-42.21M	-22.08M	2.13M	8.33M	6.44M
Change In Accounts Payable	15.74M	-8.95M	-48.51M	10.09M	58.8M
Change in Other Net Operating Assets	1.59M	1.98M	1.29M	-19.92M	5.84M
Cash from Operations	-21.35M	-23.44M	-32.34M	-29.46M	29.86M
Capital Expenditure	-125K	-805K	-160K	-184K	-57.05M
Sale of Property, Plant, and Equipment	-	17K	-	-	-
Investment in Marketable and Equity Securities, Total	-62.32M	2.73M	3.32M	-176M	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	45.07M	1.57M	1.99M	-109M	-119M
Other Investing Activities, Total	3.27M	662K	228K	4.73M	22.83M
Cash from Investing	-14.1M	4.18M	5.38M	-281M	-153M
Long-Term Debt Issued, Total	-	-	30.82M	54.8M	-
Total Debt Issued	-	-	30.82M	54.8M	-
Long-Term Debt Repaid, Total	-	-	-	-57.64M	-6.23M
Total Debt Repaid	-	-	-	-57.64M	-6.23M
Issuance of Common Stock	45M	-	-	485M	-
Other Financing Activities, Total	-	-	-	-3.2M	-6.26M
Cash from Financing	45M	-	30.82M	478M	-12.49M
Miscellaneous Cash Flow Adjustments	-	-	-	-	1K
Net Change in Cash	9.55M	-19.26M	3.86M	168M	-136M
Supplemental Items
Cash Interest Paid	-	-	-	-	6.26M
Cash Income Tax Paid (Refund)	3.51M	297K	-2.64M	405K	739K
Levered Free Cash Flow	7.35M	-44.21M	-43.65M	-29.15M	-9.09M
Unlevered Free Cash Flow	7.35M	-44.21M	-43.3M	-26.59M	-6.37M
Change In Net Working Capital	32K	40.2M	44.88M	26.85M	-47.24M
Net Debt Issued / Repaid	-	-	30.82M	-2.84M	-6.23M

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Profitability
Return on Assets	2.81	-1.35	0.75	0.01	-0.62
Return on Total Capital	3.72	-1.86	0.92	0.01	-0.67
Return On Equity %	6.34	-1.16	7.33	-0.42	1.9
Return on Common Equity	6.34	-1.16	7.33	-0.32	1.9
Margin Analysis
Gross Profit Margin %	9.89	2.76	8.3	20.3	12.38
SG&A Margin	1.36	1.31	2.68	3.02	3.05
EBITDA Margin %	5.61	-1.91	1.05	0.07	-1.19
EBITA Margin %	5.55	-1.96	0.97	0.01	-2.22
EBIT Margin %	5.55	-1.96	0.97	0.01	-2.22
Income From Continuing Operations Margin %	5.9	-0.77	4.41	-0.56	3.65
Net Income Margin %	5.9	-0.77	4.41	-0.41	3.65
Net Avail. For Common Margin %	5.9	-0.77	4.41	-0.41	3.65
Normalized Net Income Margin	4.43	-1.01	0.69	0.66	-1.58
Levered Free Cash Flow Margin	3.45	-16.18	-17.11	-9.59	-2.7
Unlevered Free Cash Flow Margin	3.45	-16.18	-16.97	-8.75	-1.89
Asset Turnover
Asset Turnover	0.81	1.1	1.23	0.67	0.45
Fixed Assets Turnover	441.48	359.48	250.52	64.76	8.01
Receivables Turnover (Average Receivables)	2.93	3.91	4.2	4.11	2.97
Inventory Turnover (Average Inventory)	4.79	4.22	2.75	2.93	3.99
Short Term Liquidity
Current Ratio	3.74	3.43	9.17	15.16	2.78
Quick Ratio	3.05	2.01	4.54	11.45	2.02
Operating Cash Flow to Current Liabilities	-0.3	-0.37	-1.57	-1.09	0.3
Days Sales Outstanding (Average Receivables)	124.69	93.34	86.95	89.13	122.83
Days Outstanding Inventory (Average Inventory)	76.25	86.44	132.58	125.05	91.57
Average Days Payable Outstanding	113.77	81.06	56.88	30.04	66.46
Cash Conversion Cycle (Average Days)	87.17	98.72	162.66	184.14	147.94
Long Term Solvency
Total Debt/Equity	-	-	20.1	6.03	8.1
Total Debt / Total Capital	-	-	16.74	5.68	7.49
LT Debt/Equity	-	-	16.18	6.03	7.3
Long-Term Debt / Total Capital	-	-	13.48	5.68	6.75
Total Liabilities / Total Assets	25.73	29.01	22.87	9.27	18.29
EBIT / Interest Expense	-	-	4.44	0.01	-1.72
EBITDA / Interest Expense	-	-	4.79	0.11	0.15
(EBITDA - Capex) / Interest Expense	-	-	4.5	0.07	-12.99
Total Debt / EBITDA	-	-	11.5	84.54	82.19
Net Debt / EBITDA	-11.99	11.4	-2.14	-388.85	-14.62
Total Debt / (EBITDA - Capex)	-	-	12.23	140.89	-0.94
Net Debt / (EBITDA - Capex)	-12.12	9.87	-2.28	-648.08	0.17
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	29.13	28.22	-6.61	19.16	10.91
Gross Profit, 1 Yr. Growth %	66.57	-64.15	180.46	191.42	-32.39
EBITDA, 1 Yr. Growth %	82.79	-143.65	-151.43	-92.32	-2.05K
EBITA, 1 Yr. Growth %	82.26	-145.31	-146.39	-98.43	-19.26K
EBIT, 1 Yr. Growth %	82.26	-145.31	-146.39	-98.43	-19.26K
Earnings From Cont. Operations, 1 Yr. Growth %	24.58	-116.65	-637.15	-115.06	-827.23
Net Income, 1 Yr. Growth %	24.58	-116.65	-637.15	-111.18	-827.23
Normalized Net Income, 1 Yr. Growth %	24.64	-129.35	-163.55	13.79	282.99
Diluted EPS Before Extra, 1 Yr. Growth %	131.76	-121.57	-500	-110.23	-300
Accounts Receivable, 1 Yr. Growth %	6.99	-14.31	-11.46	59.39	49.41
Inventory, 1 Yr. Growth %	31.85	75.82	11.92	-15.54	-4.45
Net Property, Plant and Equip., 1 Yr. Growth %	-0.01	114.7	-3.57	739	803.85
Total Assets, 1 Yr. Growth %	12.37	-22.18	-8.2	257.86	12.33
Tangible Book Value, 1 Yr. Growth %	8.55	-25.61	-0.25	320.05	1.19
Common Equity, 1 Yr. Growth %	8.55	-25.61	-0.25	320.05	1.19
Cash From Operations, 1 Yr. Growth %	-253.31	9.8	37.98	-3.74	-201.39
Capital Expenditures, 1 Yr. Growth %	-76.23	544	-80.12	15	30.91K
Levered Free Cash Flow, 1 Yr. Growth %	-118.56	-701.16	-1.28	-33.21	-68.82
Unlevered Free Cash Flow, 1 Yr. Growth %	-118.56	-701.16	-2.07	-38.58	-76.03
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	653.65	28.67	9.43	5.5	14.96
Gross Profit, 2 Yr. CAGR %	137	-22.72	0.27	185.89	40.36
EBITDA, 2 Yr. CAGR %	270.21	-10.68	-52.62	-80.12	22.47
EBITA, 2 Yr. CAGR %	267.74	-9.13	-54.15	-91.47	73.44
EBIT, 2 Yr. CAGR %	267.74	-9.13	-54.15	-91.47	73.44
Earnings From Cont. Operations, 2 Yr. CAGR %	133.34	-54.46	-5.42	-10.06	4.62
Net Income, 2 Yr. CAGR %	133.34	-54.46	-5.42	-22.52	4.62
Normalized Net Income, 2 Yr. CAGR %	138.58	-39.52	-56.81	-14.96	73.84
Diluted EPS Before Extra, 2 Yr. CAGR %	108.63	-29.29	-7.1	-36.04	-29.29
Accounts Receivable, 2 Yr. CAGR %	1.35K	-4.25	-12.9	18.8	54.32
Inventory, 2 Yr. CAGR %	-	52.25	40.28	-2.78	-10.17
Net Property, Plant and Equip., 2 Yr. CAGR %	704.66	46.58	43.89	184.44	770.82
Total Assets, 2 Yr. CAGR %	13.41	-6.49	-15.48	81.25	100.49
Tangible Book Value, 2 Yr. CAGR %	-2.22	-10.14	-13.86	104.69	106.17
Common Equity, 2 Yr. CAGR %	-2.22	-10.14	-13.86	104.69	106.17
Cash From Operations, 2 Yr. CAGR %	-42.27	29.74	23.09	12.1	-1.21
Capital Expenditures, 2 Yr. CAGR %	-	23.9	13.14	-52.19	1.79K
Levered Free Cash Flow, 2 Yr. CAGR %	-16.92	5.62	143.61	-18.8	-54.37
Unlevered Free Cash Flow, 2 Yr. CAGR %	-16.92	5.62	142.63	-22.44	-61.63
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	398.99	317.61	15.64	12.58	7.27
Gross Profit, 3 Yr. CAGR %	130.75	26.28	18.75	43.09	76.79
EBITDA, 3 Yr. CAGR %	164.53	81.53	-25.69	-74.16	-8.29
EBITA, 3 Yr. CAGR %	163.95	82.99	-27.37	-85.11	11.74
EBIT, 3 Yr. CAGR %	163.95	82.99	-27.37	-85.11	11.74
Earnings From Cont. Operations, 3 Yr. CAGR %	197.66	-3.23	3.67	-48.74	80.49
Net Income, 3 Yr. CAGR %	197.66	-3.23	3.67	-53.59	80.49
Normalized Net Income, 3 Yr. CAGR %	186.38	18.65	-38.51	-40.35	24.3
Diluted EPS Before Extra, 3 Yr. CAGR %	-31.78	-2.07	25.99	-55.48	25.99
Accounts Receivable, 3 Yr. CAGR %	-	463.81	-6.72	6.54	28.23
Inventory, 3 Yr. CAGR %	-	-	37.41	18.45	-3.34
Net Property, Plant and Equip., 3 Yr. CAGR %	264.84	418.16	27.48	158.98	318.18
Total Assets, 3 Yr. CAGR %	460.35	0.03	-7.06	36.74	54.53
Tangible Book Value, 3 Yr. CAGR %	188.16	-10.74	-6.96	46.07	61.85
Common Equity, 3 Yr. CAGR %	188.16	-10.74	-6.96	46.07	61.85
Cash From Operations, 3 Yr. CAGR %	145.41	-28.47	32.43	11.33	8.41
Capital Expenditures, 3 Yr. CAGR %	-	-	-32.68	13.75	313.84
Levered Free Cash Flow, 3 Yr. CAGR %	74.13	60.69	3.27	58.26	-40.98
Unlevered Free Cash Flow, 3 Yr. CAGR %	74.13	60.69	2.99	53.49	-47.56
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	124.6	171.96	140.85	15.37
Gross Profit, 5 Yr. CAGR %	-	64.67	65.33	75.09	26.96
EBITDA, 5 Yr. CAGR %	136.15	108.98	32.96	-25.06	-9.25
EBITA, 5 Yr. CAGR %	132.78	110.92	31.05	-46.31	2.88
EBIT, 5 Yr. CAGR %	132.78	110.92	31.05	-46.31	2.88
Earnings From Cont. Operations, 5 Yr. CAGR %	66.26	68.61	88.17	-6.01	4.05
Net Income, 5 Yr. CAGR %	66.26	68.61	88.17	-11.46	4.05
Normalized Net Income, 5 Yr. CAGR %	144.45	102.1	34.38	3.86	-6.81
Diluted EPS Before Extra, 5 Yr. CAGR %	-31.17	-26.66	-22.81	-17.41	0
Accounts Receivable, 5 Yr. CAGR %	-	66.32	-	202.41	14.09
Inventory, 5 Yr. CAGR %	-	-	-	-	15.93
Net Property, Plant and Equip., 5 Yr. CAGR %	100.47	142.28	151.5	307.64	174.94
Total Assets, 5 Yr. CAGR %	236.16	105.87	162.95	26.88	26.4
Tangible Book Value, 5 Yr. CAGR %	86.15	76.05	77.77	24.4	27.91
Common Equity, 5 Yr. CAGR %	86.15	76.05	77.77	24.4	27.91
Cash From Operations, 5 Yr. CAGR %	84.08	116.47	86.22	-14.39	16.49
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	155.46
Levered Free Cash Flow, 5 Yr. CAGR %	143.47	139.03	99.16	22.29	-25.51
Unlevered Free Cash Flow, 5 Yr. CAGR %	143.47	139.03	98.84	20.07	-30.61