Income Statement Perfectpac Limited

Stocks

PERFEPA6

INE759I01024

Paper Packaging

Market Closed - Bombay S.E. 06:03:03 2026-09-11 EDT			5-day change	1st Jan Change
72.99 ^INR	+2.95%		-6.48%	-15.48%

08-21	Perfectpac Limited Proposes Final Dividend for the Financial Year 2025-26	CI
08-07	Perfectpac Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI

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Published financial data: PERFECTPAC LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	885M	999M	1.01B	1.13B	1.14B
Total Revenues	885M	999M	1.01B	1.13B	1.14B
Cost of Goods Sold, Total	668M	721M	706M	816M	813M
Gross Profit	217M	278M	305M	319M	325M
Selling General & Admin Expenses, Total	86.08M	90.31M	99.96M	120M	121M
Depreciation & Amortization - (IS)	22.77M	21.16M	20.39M	22.13M	24.83M
Other Operating Expenses	87.02M	127M	131M	134M	135M
Other Operating Expenses, Total	196M	238M	252M	277M	280M
Operating Income	20.66M	39.51M	53.94M	42.17M	44.34M
Interest Expense, Total	-6.53M	-3.82M	-2.26M	-1.53M	-1.68M
Interest And Investment Income	232K	199K	639K	414K	170K
Net Interest Expenses	-6.3M	-3.62M	-1.62M	-1.12M	-1.51M
Currency Exchange Gains (Loss)	133K	85K	291K	308K	323K
Other Non Operating Income (Expenses)	-104K	576K	930K	341K	21K
EBT, Excl. Unusual Items	14.4M	36.55M	53.55M	41.7M	43.17M
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Asset Writedown	-	-	-2.41M	-	-
Other Unusual Items	1.5M	25K	1.26M	787K	-1.09M
EBT, Incl. Unusual Items	15.9M	36.58M	52.39M	42.49M	42.08M
Income Tax Expense	5.59M	8.26M	12.58M	10.97M	10.59M
Earnings From Continuing Operations	10.3M	28.32M	39.81M	31.52M	31.5M
Net Income to Company	10.3M	28.32M	39.81M	31.52M	31.5M
Net Income - (IS)	10.3M	28.32M	39.81M	31.52M	31.5M
Net Income to Common Incl Extra Items	10.3M	28.32M	39.81M	31.52M	31.5M
Net Income to Common Excl. Extra Items	10.3M	28.32M	39.81M	31.52M	31.5M
Per Share Items
Net EPS - Basic	1.55	4.25	5.98	4.73	4.73
Basic EPS - Continuing Operations	1.55	4.25	5.98	4.73	4.73
Basic Weighted Average Shares Outstanding	6.66M	6.66M	6.66M	6.66M	6.66M
Net EPS - Diluted	1.55	4.25	5.98	4.73	4.73
Diluted EPS - Continuing Operations	1.55	4.25	5.98	4.73	4.73
Diluted Weighted Average Shares Outstanding	6.66M	6.66M	6.66M	6.66M	6.66M
Normalized Basic EPS	1.35	3.43	5.02	3.91	4.05
Normalized Diluted EPS	1.35	3.43	5.02	3.91	4.05
Dividend Per Share	-	2	1	1	1
Payout Ratio	-	23.52	16.73	21.13	21.15
Supplemental Items
EBITDA	42.99M	60.23M	73.89M	64M	69.04M
EBITA	20.66M	39.51M	53.94M	42.17M	44.34M
EBIT	20.66M	39.51M	53.94M	42.17M	44.34M
EBITDAR	47.43M	60.76M	74.34M	66.53M	71.14M
Total Revenues (As Reported)	887M	1B	1.02B	1.14B	1.14B
Effective Tax Rate - (Ratio)	35.19	22.57	24.01	25.81	25.16
Current Domestic Taxes	2.66M	10.26M	13.6M	10.58M	10.37M
Total Current Taxes	2.66M	10.26M	13.6M	10.58M	10.37M
Deferred Domestic Taxes	2.94M	-2M	-1.02M	386K	216K
Total Deferred Taxes	2.94M	-2M	-1.02M	386K	216K
Normalized Net Income	9M	22.84M	33.47M	26.06M	26.98M
Non-Cash Pension Expense	-11K	91K	122K	-435K	171K
Supplemental Operating Expense Items
Net Rental Expense, Total	4.44M	538K	449K	2.52M	2.09M
Imputed Operating Lease Interest Expense	2.71M	317K	408K	4.05M	1.4M
Imputed Operating Lease Depreciation	1.73M	221K	41.45K	-1.52M	696K
Maintenance & Repair Expenses, Total	8.33M	13.95M	11.59M	12.02M	11.24M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	3.2M	2.33M	15.4M	14.44M	6.68M
Short Term Investments	2.15M	2.24M	2.37M	-	-
Total Cash And Short Term Investments	5.35M	4.57M	17.77M	14.44M	6.68M
Accounts Receivable, Total	176M	203M	169M	186M	184M
Other Receivables	-	-	-	-	-
Notes Receivable	-	-	-	-	-
Total Receivables	176M	203M	169M	186M	184M
Inventory	106M	74.96M	89.21M	77.28M	82.12M
Prepaid Expenses	1.06M	824K	1.02M	1.53M	1.75M
Other Current Assets, Total	2.53M	1.61M	2.94M	3.1M	23.25M
Total Current Assets	291M	284M	280M	282M	298M
Gross Property Plant And Equipment	247M	256M	283M	315M	339M
Accumulated Depreciation	-88.71M	-98.99M	-111M	-127M	-148M
Net Property Plant And Equipment	159M	157M	173M	188M	191M
Long-term Investments	-	-	-	-	21.19M
Other Intangibles, Total	456K	330K	163K	41K	58K
Loans Receivable Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	5.12M	11.02M	13.97M	28.12M	51.79M
Total Assets	455M	453M	467M	498M	562M
Liabilities
Accounts Payable, Total	63.27M	75.66M	84.99M	84.84M	104M
Accrued Expenses, Total	9.9M	15.32M	11.64M	17.34M	13.32M
Short-term Borrowings	45.33M	10.88M	-	-	-
Current Portion of Long-Term Debt	10.99M	10.61M	2.02M	1.02M	13.06M
Current Portion of Leases	192K	224K	103K	-	-
Current Income Taxes Payable	-	1.01M	-	1.12M	-
Unearned Revenue Current, Total	280K	3K	3K	387K	72K
Other Current Liabilities	1.29M	1.78M	1.08M	2.35M	2.29M
Total Current Liabilities	131M	115M	99.84M	107M	133M
Long-Term Debt	15.54M	9.3M	6.58M	5.56M	20.62M
Long-Term Leases	327K	103K	-	-	-
Deferred Tax Liability Non Current	11.93M	9.92M	8.9M	9.29M	9.5M
Other Non Current Liabilities	1.19M	991K	1.11M	1.28M	1.42M
Total Liabilities	160M	136M	116M	123M	164M
Common Stock, Total	13.32M	13.32M	13.32M	13.32M	13.32M
Additional Paid In Capital	9.99M	9.99M	9.99M	9.99M	9.99M
Retained Earnings	271M	293M	326M	351M	376M
Comprehensive Income and Other	452K	922K	1.11M	1.29M	-1.46M
Total Common Equity	295M	317M	350M	375M	397M
Total Equity	295M	317M	350M	375M	397M
Total Liabilities And Equity	455M	453M	467M	498M	562M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	6.66M	6.66M	6.66M	6.66M	6.66M
ECS Total Common Shares Outstanding	6.66M	6.66M	6.66M	6.66M	6.66M
Book Value / Share	44.27	47.59	52.6	56.36	59.67
Tangible Book Value	294M	317M	350M	375M	397M
Tangible Book Value Per Share	44.2	47.54	52.57	56.35	59.66
Total Debt	72.38M	31.12M	8.7M	6.58M	33.68M
Net Debt	67.04M	26.55M	-9.07M	-7.86M	27M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-521K	-898K	228K	5.46M	5.16M
Debt Equivalent Oper. Leases	35.51M	4.3M	3.59M	20.2M	16.75M
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	74.55M	45.8M	52.69M	42.6M	42.62M
Inventories - Work In Process, Total	43K	35K	-	50K	876K
Inventories - Finished Goods, Total	7.74M	7.1M	10.86M	7.96M	10.38M
Inventories - Others	19.55M	19.09M	24.06M	25.46M	27.32M
Land - (BS)	-	-	-	-	-
Buildings, Total	27.89M	30.38M	31.16M	43.08M	47.42M
Machinery, Total	210M	217M	238M	263M	284M
Full Time Employees	181	141	125	127	130

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	10.3M	28.32M	39.81M	31.52M	31.5M
Depreciation & Amortization - CF	22.61M	21M	20.22M	22M	24.8M
Depreciation & Amortization, Total	22.61M	21M	20.22M	22M	24.8M
Amortization of Deferred Charges, Total - (CF)	158K	166K	167K	122K	31K
(Gain) Loss From Sale Of Asset	-191K	-647K	2.16M	-520K	-288K
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	709K
Other Operating Activities, Total	7.18M	4.26M	3.32M	2.3M	-486K
Change In Accounts Receivable	-1.92M	-29.65M	33.6M	-34.51M	-41.98M
Change In Inventories	9.22M	29.86M	-15.59M	11.53M	-5.11M
Change In Accounts Payable	8.8M	16.16M	2.5M	8.27M	13.49M
Cash from Operations	56.16M	69.46M	86.19M	40.72M	22.66M
Capital Expenditure	-25.52M	-27.18M	-42.79M	-38.85M	-27.84M
Sale of Property, Plant, and Equipment	1.96M	8.11M	1.45M	5.11M	569K
Investment in Marketable and Equity Securities, Total	-	-	-	-	-21.9M
Other Investing Activities, Total	232K	199K	-639K	-414K	-170K
Cash from Investing	-23.32M	-18.87M	-41.97M	-34.16M	-49.34M
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	-	7.75M	-	-	30M
Total Debt Issued	-	7.75M	-	-	30M
Short Term Debt Repaid, Total	-15.78M	-34.45M	-10.88M	-	-
Long-Term Debt Repaid, Total	-10.78M	-14.56M	-11.53M	-2.12M	-2.9M
Total Debt Repaid	-26.56M	-49.02M	-22.41M	-2.12M	-2.9M
Common Dividends Paid	-	-6.66M	-6.66M	-6.66M	-6.66M
Common & Preferred Stock Dividends Paid	-	-6.66M	-6.66M	-6.66M	-6.66M
Other Financing Activities, Total	-6.86M	-3.99M	-2.48M	-1.71M	-2.1M
Cash from Financing	-33.42M	-51.92M	-31.56M	-10.5M	18.34M
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	-582K	-1.32M	12.66M	-3.94M	-8.34M
Supplemental Items
Cash Interest Paid	6.86M	3.99M	2.48M	1.71M	2.1M
Cash Income Tax Paid (Refund)	5.59M	8.26M	12.65M	11.03M	10.59M
Levered Free Cash Flow	18.18M	41M	31.51M	11.47M	13.94M
Unlevered Free Cash Flow	22.26M	43.39M	32.92M	12.42M	14.99M
Change In Net Working Capital	-12.1M	-24.71M	-21.6M	-2.79M	9.72M
Net Debt Issued / Repaid	-26.56M	-41.27M	-22.41M	-2.12M	27.1M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	2.82	5.44	7.33	5.46	5.23
Return on Total Capital	3.44	6.9	9.54	7.11	6.82
Return On Equity %	3.56	9.26	11.93	8.69	8.15
Return on Common Equity	3.56	9.26	11.93	8.69	8.15
Margin Analysis
Gross Profit Margin %	24.47	27.82	30.21	28.12	28.54
SG&A Margin	9.73	9.04	9.89	10.6	10.62
EBITDA Margin %	4.86	6.03	7.31	5.64	6.07
EBITA Margin %	2.33	3.95	5.33	3.72	3.9
EBIT Margin %	2.33	3.95	5.33	3.72	3.9
Income From Continuing Operations Margin %	1.16	2.83	3.94	2.78	2.77
Net Income Margin %	1.16	2.83	3.94	2.78	2.77
Net Avail. For Common Margin %	1.16	2.83	3.94	2.78	2.77
Normalized Net Income Margin	1.02	2.29	3.31	2.3	2.37
Levered Free Cash Flow Margin	2.05	4.1	3.12	1.01	1.23
Unlevered Free Cash Flow Margin	2.52	4.34	3.26	1.09	1.32
Asset Turnover
Asset Turnover	1.93	2.2	2.2	2.35	2.15
Fixed Assets Turnover	5.6	6.34	6.14	6.29	6
Receivables Turnover (Average Receivables)	5.24	5.28	5.44	6.39	6.15
Inventory Turnover (Average Inventory)	6.11	7.98	8.62	9.8	10.2
Short Term Liquidity
Current Ratio	2.22	2.46	2.8	2.64	2.24
Quick Ratio	1.38	1.79	1.87	1.87	1.44
Operating Cash Flow to Current Liabilities	0.43	0.6	0.86	0.38	0.17
Days Sales Outstanding (Average Receivables)	69.71	69.14	67.24	57.09	59.36
Days Outstanding Inventory (Average Inventory)	59.73	45.76	42.46	37.25	35.79
Average Days Payable Outstanding	33.78	36.76	40.81	38.57	42.17
Cash Conversion Cycle (Average Days)	95.66	78.14	68.89	55.78	52.99
Long Term Solvency
Total Debt/Equity	24.55	9.82	2.48	1.75	8.48
Total Debt / Total Capital	19.71	8.94	2.42	1.72	7.81
LT Debt/Equity	5.38	2.97	1.88	1.48	5.19
Long-Term Debt / Total Capital	4.32	2.7	1.83	1.46	4.78
Total Liabilities / Total Assets	35.21	30	24.95	24.71	29.26
EBIT / Interest Expense	3.16	10.35	23.88	27.54	26.39
EBITDA / Interest Expense	6.63	15.85	32.83	41.92	41.16
(EBITDA - Capex) / Interest Expense	2.72	8.73	13.89	16.54	24.59
Total Debt / EBITDA	1.67	0.51	0.12	0.1	0.49
Net Debt / EBITDA	1.55	0.44	-0.12	-0.12	0.39
Total Debt / (EBITDA - Capex)	4.08	0.93	0.28	0.26	0.82
Net Debt / (EBITDA - Capex)	3.78	0.8	-0.29	-0.31	0.65
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	34.29	12.92	1.19	12.2	0.24
Gross Profit, 1 Yr. Growth %	21.22	28.37	9.9	4.63	1.75
EBITDA, 1 Yr. Growth %	50.96	40.09	22.68	-13.41	7.88
EBITA, 1 Yr. Growth %	89.46	91.2	36.54	-21.86	5.15
EBIT, 1 Yr. Growth %	89.46	91.2	36.54	-21.86	5.15
Earnings From Cont. Operations, 1 Yr. Growth %	33.48	174.92	40.58	-20.83	-0.08
Net Income, 1 Yr. Growth %	33.48	174.92	40.58	-20.83	-0.08
Normalized Net Income, 1 Yr. Growth %	37.76	153.91	46.5	-22.12	3.53
Diluted EPS Before Extra, 1 Yr. Growth %	33.51	174.78	40.66	-20.88	-0.02
Accounts Receivable, 1 Yr. Growth %	8.73	14.99	-16.51	9.93	-0.97
Inventory, 1 Yr. Growth %	-6.19	-29.21	19.7	-13.37	6.27
Net Property, Plant and Equip., 1 Yr. Growth %	0.67	-1.03	9.98	9.02	1.44
Total Assets, 1 Yr. Growth %	-1.5	-0.53	3.09	6.81	12.69
Tangible Book Value, 1 Yr. Growth %	3.86	7.56	10.58	7.19	5.88
Common Equity, 1 Yr. Growth %	3.82	7.51	10.52	7.15	5.88
Cash From Operations, 1 Yr. Growth %	-241.28	23.69	23.38	-52.76	-44.34
Capital Expenditures, 1 Yr. Growth %	-27.13	6.52	57.42	-9.2	-28.35
Levered Free Cash Flow, 1 Yr. Growth %	-122.84	125.5	-23.15	-63.63	21.61
Unlevered Free Cash Flow, 1 Yr. Growth %	-129.1	94.89	-24.12	-62.28	20.7
Dividend Per Share, 1 Yr. Growth %	-	-	-50	0	0
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	9.89	23.14	6.89	6.55	6.05
Gross Profit, 2 Yr. CAGR %	-1.69	24.74	18.78	7.13	3.18
EBITDA, 2 Yr. CAGR %	-11.26	45.42	31.1	3.09	-3.35
EBITA, 2 Yr. CAGR %	-26.88	90.33	61.58	3.31	-9.36
EBIT, 2 Yr. CAGR %	-26.88	90.33	61.58	3.31	-9.36
Earnings From Cont. Operations, 2 Yr. CAGR %	-37.16	91.57	96.6	5.5	-11.06
Net Income, 2 Yr. CAGR %	-37.16	91.57	96.6	5.5	-11.06
Normalized Net Income, 2 Yr. CAGR %	-35.99	87.03	92.87	6.81	-10.21
Diluted EPS Before Extra, 2 Yr. CAGR %	-37.17	91.58	96.6	5.5	-11.06
Accounts Receivable, 2 Yr. CAGR %	26.29	11.82	-2.01	-4.19	4.34
Inventory, 2 Yr. CAGR %	19.77	-18.51	-8.22	1.83	-4.05
Net Property, Plant and Equip., 2 Yr. CAGR %	5.58	-0.18	4.33	9.5	5.16
Total Assets, 2 Yr. CAGR %	13.1	-1	1.26	4.93	9.71
Tangible Book Value, 2 Yr. CAGR %	3.44	5.69	9.06	8.87	6.53
Common Equity, 2 Yr. CAGR %	3.39	5.65	9	8.82	6.51
Cash From Operations, 2 Yr. CAGR %	-2.37	32.2	23.89	-23.66	-48.73
Capital Expenditures, 2 Yr. CAGR %	-33.19	-11.9	29.49	19.56	-19.34
Levered Free Cash Flow, 2 Yr. CAGR %	35.17	-28.24	31.65	-47.12	-33.49
Unlevered Free Cash Flow, 2 Yr. CAGR %	66.43	-24.69	21.61	-46.49	-32.53
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-29.29	0
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	4.52	10.89	15.34	8.63	4.41
Gross Profit, 3 Yr. CAGR %	-0.32	7.46	19.59	13.79	5.31
EBITDA, 3 Yr. CAGR %	-9.69	3.33	37.41	14.18	4.66
EBITA, 3 Yr. CAGR %	-21.97	0.74	70.38	26.84	3.92
EBIT, 3 Yr. CAGR %	-21.97	0.74	70.38	26.84	3.92
Earnings From Cont. Operations, 3 Yr. CAGR %	-29.19	2.78	72.79	45.18	3.61
Net Income, 3 Yr. CAGR %	-29.19	2.78	72.79	45.18	3.61
Normalized Net Income, 3 Yr. CAGR %	-27.95	1.33	72.41	42.55	5.71
Diluted EPS Before Extra, 3 Yr. CAGR %	-29.2	2.77	72.83	45.15	3.62
Accounts Receivable, 3 Yr. CAGR %	11.59	22.41	1.44	1.82	-3.13
Inventory, 3 Yr. CAGR %	11.23	0.51	-7.55	-9.97	3.29
Net Property, Plant and Equip., 3 Yr. CAGR %	14.72	3.33	3.1	5.87	6.74
Total Assets, 3 Yr. CAGR %	11.3	8.37	0.34	3.08	7.46
Tangible Book Value, 3 Yr. CAGR %	5.61	4.79	7.3	8.43	7.87
Common Equity, 3 Yr. CAGR %	5.66	4.74	7.25	8.38	7.83
Cash From Operations, 3 Yr. CAGR %	4.19	5.64	29.43	-10.16	-31.29
Capital Expenditures, 3 Yr. CAGR %	35.25	-21.95	6.91	15.04	0.8
Levered Free Cash Flow, 3 Yr. CAGR %	-19.07	60.31	-26.58	-14.25	-30.2
Unlevered Free Cash Flow, 3 Yr. CAGR %	-15.57	75.42	-24.5	-17.67	-29.83
Dividend Per Share, 3 Yr. CAGR %	-	-	-	-	-20.63
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	3.67	4.39	5.46	9.14	11.53
Gross Profit, 5 Yr. CAGR %	1.14	4.75	6.92	7.33	12.69
EBITDA, 5 Yr. CAGR %	-2.85	0.6	4.83	3.23	19.38
EBITA, 5 Yr. CAGR %	-9.71	-1.42	4.4	1.76	32.38
EBIT, 5 Yr. CAGR %	-9.71	-1.42	4.4	1.76	32.38
Earnings From Cont. Operations, 5 Yr. CAGR %	-11.01	1.97	6.54	3.86	32.48
Net Income, 5 Yr. CAGR %	-11.01	1.97	6.54	3.86	32.48
Normalized Net Income, 5 Yr. CAGR %	-13.11	-0.47	6.83	3.49	32.81
Diluted EPS Before Extra, 5 Yr. CAGR %	-11.02	1.96	6.54	3.85	32.5
Accounts Receivable, 5 Yr. CAGR %	6.9	10.4	5.94	10.98	2.59
Inventory, 5 Yr. CAGR %	7.5	-0.75	3	0.92	-6.17
Net Property, Plant and Equip., 5 Yr. CAGR %	6.56	7	10.45	5.75	3.92
Total Assets, 5 Yr. CAGR %	5.01	5.59	7.18	6.98	3.99
Tangible Book Value, 5 Yr. CAGR %	8.52	7.42	6.98	6.41	6.99
Common Equity, 5 Yr. CAGR %	8.54	7.44	6.98	6.36	6.95
Cash From Operations, 5 Yr. CAGR %	21.78	22.75	11.66	-7.12	-10.63
Capital Expenditures, 5 Yr. CAGR %	1.36	16.27	32.92	-7.43	-4.49
Levered Free Cash Flow, 5 Yr. CAGR %	12.17	60.04	-1.68	2.87	-29.42
Unlevered Free Cash Flow, 5 Yr. CAGR %	29.87	41.82	-2.3	9.1	-27.82