Income Statement Perfectpac Limited

Stocks

PERFEPA6

INE759I01024

Paper Packaging

Market Closed - Bombay S.E. 23:45:54 2026-08-19 EDT			5-day change	1st Jan Change
81.45 ^INR	0.00%		+0.32%	-5.69%

08-07	Perfectpac Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
05-13	Perfectpac Limited Approves Final Dividend for the Financial Year 2025-26	CI

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Published financial data: PERFECTPAC LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	659M	885M	999M	1.01B	1.13B
Total Revenues	659M	885M	999M	1.01B	1.13B
Cost of Goods Sold, Total	480M	668M	721M	706M	816M
Gross Profit	179M	217M	278M	305M	319M
Selling General & Admin Expenses, Total	68.17M	86.08M	90.31M	99.96M	120M
Depreciation & Amortization - (IS)	18.01M	22.77M	21.16M	20.39M	22.13M
Other Operating Expenses	81.55M	87.02M	127M	131M	134M
Other Operating Expenses, Total	168M	196M	238M	252M	277M
Operating Income	10.91M	20.66M	39.51M	53.94M	42.17M
Interest Expense, Total	-4.98M	-6.53M	-3.82M	-2.26M	-1.53M
Interest And Investment Income	809K	232K	199K	639K	414K
Net Interest Expenses	-4.17M	-6.3M	-3.62M	-1.62M	-1.12M
Currency Exchange Gains (Loss)	372K	133K	85K	291K	308K
Other Non Operating Income (Expenses)	3.34M	-104K	576K	930K	341K
EBT, Excl. Unusual Items	10.45M	14.4M	36.55M	53.55M	41.7M
Gain (Loss) On Sale Of Assets	-	-	-	-	-
Asset Writedown	-	-	-	-2.41M	-
Other Unusual Items	329K	1.5M	25K	1.26M	787K
EBT, Incl. Unusual Items	10.78M	15.9M	36.58M	52.39M	42.49M
Income Tax Expense	3.06M	5.59M	8.26M	12.58M	10.97M
Earnings From Continuing Operations	7.72M	10.3M	28.32M	39.81M	31.52M
Net Income to Company	7.72M	10.3M	28.32M	39.81M	31.52M
Net Income - (IS)	7.72M	10.3M	28.32M	39.81M	31.52M
Net Income to Common Incl Extra Items	7.72M	10.3M	28.32M	39.81M	31.52M
Net Income to Common Excl. Extra Items	7.72M	10.3M	28.32M	39.81M	31.52M
Per Share Items
Net EPS - Basic	1.16	1.55	4.25	5.98	4.73
Basic EPS - Continuing Operations	1.16	1.55	4.25	5.98	4.73
Basic Weighted Average Shares Outstanding	6.66M	6.66M	6.66M	6.66M	6.66M
Net EPS - Diluted	1.16	1.55	4.25	5.98	4.73
Diluted EPS - Continuing Operations	1.16	1.55	4.25	5.98	4.73
Diluted Weighted Average Shares Outstanding	6.66M	6.66M	6.66M	6.66M	6.66M
Normalized Basic EPS	0.98	1.35	3.43	5.02	3.91
Normalized Diluted EPS	0.98	1.35	3.43	5.02	3.91
Dividend Per Share	-	-	2	1	1
Payout Ratio	-	-	23.52	16.73	21.13
Supplemental Items
EBITDA	28.48M	42.99M	60.23M	73.89M	64M
EBITA	10.91M	20.66M	39.51M	53.94M	42.17M
EBIT	10.91M	20.66M	39.51M	53.94M	42.17M
EBITDAR	32.19M	47.43M	60.76M	74.34M	66.53M
Total Revenues (As Reported)	664M	887M	1B	1.02B	1.14B
Effective Tax Rate - (Ratio)	28.4	35.19	22.57	24.01	25.81
Current Domestic Taxes	-	2.66M	10.26M	13.6M	10.58M
Total Current Taxes	1.64M	2.66M	10.26M	13.6M	10.58M
Deferred Domestic Taxes	-	2.94M	-2M	-1.02M	386K
Total Deferred Taxes	1.43M	2.94M	-2M	-1.02M	386K
Normalized Net Income	6.53M	9M	22.84M	33.47M	26.06M
Non-Cash Pension Expense	140K	-11K	91K	122K	-435K
Supplemental Operating Expense Items
Net Rental Expense, Total	3.71M	4.44M	538K	449K	2.52M
Imputed Operating Lease Interest Expense	2.34M	2.71M	317K	408K	4.05M
Imputed Operating Lease Depreciation	1.37M	1.73M	221K	41.45K	-1.52M
Maintenance & Repair Expenses, Total	4.44M	8.33M	13.95M	11.59M	12.02M

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	1.48M	3.2M	2.33M	15.4M	14.44M
Short Term Investments	4.45M	2.15M	2.24M	2.37M	-
Total Cash And Short Term Investments	5.93M	5.35M	4.57M	17.77M	14.44M
Accounts Receivable, Total	162M	176M	203M	169M	186M
Other Receivables	-	-	-	-	-
Notes Receivable	-	-	-	-	-
Total Receivables	162M	176M	203M	169M	186M
Inventory	113M	106M	74.96M	89.21M	77.28M
Prepaid Expenses	1.1M	1.06M	824K	1.02M	1.53M
Other Current Assets, Total	15.84M	2.53M	1.61M	2.94M	3.1M
Total Current Assets	298M	291M	284M	280M	282M
Gross Property Plant And Equipment	228M	247M	256M	283M	315M
Accumulated Depreciation	-70.29M	-88.71M	-98.99M	-111M	-127M
Net Property Plant And Equipment	157M	159M	157M	173M	188M
Long-term Investments	-	-	-	-	-
Other Intangibles, Total	539K	456K	330K	163K	41K
Loans Receivable Long-Term	3.59M	-	-	-	-
Other Long-Term Assets, Total	2.63M	5.12M	11.02M	13.97M	28.12M
Total Assets	462M	455M	453M	467M	498M
Liabilities
Accounts Payable, Total	59.17M	63.27M	75.66M	84.99M	84.84M
Accrued Expenses, Total	5.86M	9.9M	15.32M	11.64M	17.34M
Short-term Borrowings	61.11M	45.33M	10.88M	-	-
Current Portion of Long-Term Debt	10.54M	10.99M	10.61M	2.02M	1.02M
Current Portion of Leases	167K	192K	224K	103K	-
Current Income Taxes Payable	-	-	1.01M	-	1.12M
Unearned Revenue Current, Total	185K	280K	3K	3K	387K
Other Current Liabilities	3.5M	1.29M	1.78M	1.08M	2.35M
Total Current Liabilities	141M	131M	115M	99.84M	107M
Long-Term Debt	26.74M	15.54M	9.3M	6.58M	5.56M
Long-Term Leases	519K	327K	103K	-	-
Deferred Tax Liability Non Current	8.99M	11.93M	9.92M	8.9M	9.29M
Other Non Current Liabilities	1.23M	1.19M	991K	1.11M	1.28M
Total Liabilities	178M	160M	136M	116M	123M
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	261M	271M	293M	326M	351M
Comprehensive Income and Other	-101K	452K	922K	1.11M	1.29M
Total Common Equity	284M	295M	317M	350M	375M
Total Equity	284M	295M	317M	350M	375M
Total Liabilities And Equity	462M	455M	453M	467M	498M
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	42.64	44.27	47.59	52.6	56.36
Tangible Book Value	283M	294M	317M	350M	375M
Tangible Book Value Per Share	42.56	44.2	47.54	52.57	56.35
Total Debt	99.06M	72.38M	31.12M	8.7M	6.58M
Net Debt	93.13M	67.04M	26.55M	-9.07M	-7.86M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-105K	-521K	-898K	228K	5.46M
Debt Equivalent Oper. Leases	29.68M	35.51M	4.3M	3.59M	20.2M
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	90.22M	74.55M	45.8M	52.69M	42.6M
Inventories - Work In Process, Total	480K	43K	35K	-	50K
Inventories - Finished Goods, Total	6.45M	7.74M	7.1M	10.86M	7.96M
Inventories - Others	13.94M	19.55M	19.09M	24.06M	25.46M
Land - (BS)	-	-	-	-	-
Buildings, Total	27.45M	27.89M	30.38M	31.16M	43.08M
Machinery, Total	192M	210M	217M	238M	263M
Full Time Employees	121	181	141	125	127

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	7.72M	10.3M	28.32M	39.81M	31.52M
Depreciation & Amortization - CF	17.85M	22.61M	21M	20.22M	22M
Depreciation & Amortization, Total	17.85M	22.61M	21M	20.22M	22M
Amortization of Deferred Charges, Total - (CF)	154K	158K	166K	167K	122K
(Gain) Loss From Sale Of Asset	-3.11M	-191K	-647K	2.16M	-520K
Other Operating Activities, Total	4.79M	7.18M	4.26M	3.32M	2.3M
Change In Accounts Receivable	-51.55M	-1.92M	-29.65M	33.6M	-34.51M
Change In Inventories	-41.84M	9.22M	29.86M	-15.59M	11.53M
Change In Accounts Payable	26.24M	8.8M	16.16M	2.5M	8.27M
Cash from Operations	-39.75M	56.16M	69.46M	86.19M	40.72M
Capital Expenditure	-35.02M	-25.52M	-27.18M	-42.79M	-38.85M
Sale of Property, Plant, and Equipment	5M	1.96M	8.11M	1.45M	5.11M
Other Investing Activities, Total	809K	232K	199K	-639K	-414K
Cash from Investing	-29.2M	-23.32M	-18.87M	-41.97M	-34.16M
Short Term Debt Issued, Total	42.94M	-	-	-	-
Long-Term Debt Issued, Total	38.18M	-	7.75M	-	-
Total Debt Issued	81.12M	-	7.75M	-	-
Short Term Debt Repaid, Total	-	-15.78M	-34.45M	-10.88M	-
Long-Term Debt Repaid, Total	-9.29M	-10.78M	-14.56M	-11.53M	-2.12M
Total Debt Repaid	-9.29M	-26.56M	-49.02M	-22.41M	-2.12M
Common Dividends Paid	-	-	-6.66M	-6.66M	-6.66M
Common & Preferred Stock Dividends Paid	-	-	-6.66M	-6.66M	-6.66M
Other Financing Activities, Total	-5.16M	-6.86M	-3.99M	-2.48M	-1.71M
Cash from Financing	66.67M	-33.42M	-51.92M	-31.56M	-10.5M
Miscellaneous Cash Flow Adjustments	-	-	-	-	-
Net Change in Cash	-2.28M	-582K	-1.32M	12.66M	-3.94M
Supplemental Items
Cash Interest Paid	5.16M	6.86M	3.99M	2.48M	1.71M
Cash Income Tax Paid (Refund)	3.06M	5.59M	8.26M	12.65M	11.03M
Levered Free Cash Flow	-79.74M	18.18M	41M	31.51M	11.47M
Unlevered Free Cash Flow	-76.62M	22.26M	43.39M	32.92M	12.42M
Change In Net Working Capital	66.43M	-12.1M	-24.71M	-21.6M	-2.79M
Net Debt Issued / Repaid	71.83M	-26.56M	-41.27M	-22.41M	-2.12M

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	1.67	2.82	5.44	7.33	5.46
Return on Total Capital	1.99	3.44	6.9	9.54	7.11
Return On Equity %	2.76	3.56	9.26	11.93	8.69
Return on Common Equity	2.76	3.56	9.26	11.93	8.69
Margin Analysis
Gross Profit Margin %	27.11	24.47	27.82	30.21	28.12
SG&A Margin	10.34	9.73	9.04	9.89	10.6
EBITDA Margin %	4.32	4.86	6.03	7.31	5.64
EBITA Margin %	1.65	2.33	3.95	5.33	3.72
EBIT Margin %	1.65	2.33	3.95	5.33	3.72
Income From Continuing Operations Margin %	1.17	1.16	2.83	3.94	2.78
Net Income Margin %	1.17	1.16	2.83	3.94	2.78
Net Avail. For Common Margin %	1.17	1.16	2.83	3.94	2.78
Normalized Net Income Margin	0.99	1.02	2.29	3.31	2.3
Levered Free Cash Flow Margin	-12.1	2.05	4.1	3.12	1.01
Unlevered Free Cash Flow Margin	-11.63	2.52	4.34	3.26	1.09
Asset Turnover
Asset Turnover	1.61	1.93	2.2	2.2	2.35
Fixed Assets Turnover	4.4	5.6	6.34	6.14	6.29
Receivables Turnover (Average Receivables)	4.84	5.24	5.28	5.44	6.39
Inventory Turnover (Average Inventory)	5.15	6.11	7.98	8.62	9.8
Short Term Liquidity
Current Ratio	2.12	2.22	2.46	2.8	2.64
Quick Ratio	1.19	1.38	1.79	1.87	1.87
Operating Cash Flow to Current Liabilities	-0.28	0.43	0.6	0.86	0.38
Days Sales Outstanding (Average Receivables)	75.43	69.71	69.14	67.24	57.09
Days Outstanding Inventory (Average Inventory)	70.93	59.73	45.76	42.46	37.25
Average Days Payable Outstanding	33.77	33.78	36.76	40.81	38.57
Cash Conversion Cycle (Average Days)	112.59	95.66	78.14	68.89	55.78
Long Term Solvency
Total Debt/Equity	34.89	24.55	9.82	2.48	1.75
Total Debt / Total Capital	25.86	19.71	8.94	2.42	1.72
LT Debt/Equity	9.6	5.38	2.97	1.88	1.48
Long-Term Debt / Total Capital	7.12	4.32	2.7	1.83	1.46
Total Liabilities / Total Assets	38.53	35.21	30	24.95	24.71
EBIT / Interest Expense	2.19	3.16	10.35	23.88	27.54
EBITDA / Interest Expense	5.77	6.63	15.85	32.83	41.92
(EBITDA - Capex) / Interest Expense	-1.26	2.72	8.73	13.89	16.54
Total Debt / EBITDA	3.44	1.67	0.51	0.12	0.1
Net Debt / EBITDA	3.24	1.55	0.44	-0.12	-0.12
Total Debt / (EBITDA - Capex)	-15.83	4.08	0.93	0.28	0.26
Net Debt / (EBITDA - Capex)	-14.88	3.78	0.8	-0.29	-0.31
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-10.07	34.29	12.92	1.19	12.2
Gross Profit, 1 Yr. Growth %	-20.26	21.22	28.37	9.9	4.63
EBITDA, 1 Yr. Growth %	-47.84	50.96	40.09	22.68	-13.41
EBITA, 1 Yr. Growth %	-71.78	89.46	91.2	36.54	-21.86
EBIT, 1 Yr. Growth %	-71.78	89.46	91.2	36.54	-21.86
Earnings From Cont. Operations, 1 Yr. Growth %	-70.42	33.48	174.92	40.58	-20.83
Net Income, 1 Yr. Growth %	-70.42	33.48	174.92	40.58	-20.83
Normalized Net Income, 1 Yr. Growth %	-70.26	37.76	153.91	46.5	-22.12
Diluted EPS Before Extra, 1 Yr. Growth %	-70.43	33.51	174.78	40.66	-20.88
Accounts Receivable, 1 Yr. Growth %	46.69	8.73	14.99	-16.51	9.93
Inventory, 1 Yr. Growth %	52.92	-6.19	-29.21	19.7	-13.37
Net Property, Plant and Equip., 1 Yr. Growth %	10.73	0.67	-1.03	9.98	9.02
Total Assets, 1 Yr. Growth %	29.86	-1.5	-0.53	3.09	6.81
Tangible Book Value, 1 Yr. Growth %	3.02	3.86	7.56	10.58	7.19
Common Equity, 1 Yr. Growth %	2.96	3.82	7.51	10.52	7.15
Cash From Operations, 1 Yr. Growth %	-167.46	-241.28	23.69	23.38	-52.76
Capital Expenditures, 1 Yr. Growth %	-38.75	-27.13	6.52	57.42	-9.2
Levered Free Cash Flow, 1 Yr. Growth %	701.2	-122.84	125.5	-23.15	-63.63
Unlevered Free Cash Flow, 1 Yr. Growth %	853.28	-129.1	94.89	-24.12	-62.28
Dividend Per Share, 1 Yr. Growth %	-	-	-	-50	0
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-7.79	9.89	23.14	6.89	6.55
Gross Profit, 2 Yr. CAGR %	-9.6	-1.69	24.74	18.78	7.13
EBITDA, 2 Yr. CAGR %	-30.15	-11.26	45.42	31.1	3.09
EBITA, 2 Yr. CAGR %	-49.93	-26.88	90.33	61.58	3.31
EBIT, 2 Yr. CAGR %	-49.93	-26.88	90.33	61.58	3.31
Earnings From Cont. Operations, 2 Yr. CAGR %	-48.42	-37.16	91.57	96.6	5.5
Net Income, 2 Yr. CAGR %	-48.42	-37.16	91.57	96.6	5.5
Normalized Net Income, 2 Yr. CAGR %	-47.9	-35.99	87.03	92.87	6.81
Diluted EPS Before Extra, 2 Yr. CAGR %	-48.44	-37.17	91.58	96.6	5.5
Accounts Receivable, 2 Yr. CAGR %	13.05	26.29	11.82	-2.01	-4.19
Inventory, 2 Yr. CAGR %	21.12	19.77	-18.51	-8.22	1.83
Net Property, Plant and Equip., 2 Yr. CAGR %	22.47	5.58	-0.18	4.33	9.5
Total Assets, 2 Yr. CAGR %	18.31	13.1	-1	1.26	4.93
Tangible Book Value, 2 Yr. CAGR %	6.49	3.44	5.69	9.06	8.87
Common Equity, 2 Yr. CAGR %	6.59	3.39	5.65	9	8.82
Cash From Operations, 2 Yr. CAGR %	-10.53	-2.37	32.2	23.89	-23.66
Capital Expenditures, 2 Yr. CAGR %	84.26	-33.19	-11.9	29.49	19.56
Levered Free Cash Flow, 2 Yr. CAGR %	52.48	35.17	-28.24	31.65	-47.12
Unlevered Free Cash Flow, 2 Yr. CAGR %	43.93	66.43	-24.69	21.61	-46.49
Dividend Per Share, 2 Yr. CAGR %	-	-	-	-	-29.29
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-6.5	4.52	10.89	15.34	8.63
Gross Profit, 3 Yr. CAGR %	-6.77	-0.32	7.46	19.59	13.79
EBITDA, 3 Yr. CAGR %	-21.31	-9.69	3.33	37.41	14.18
EBITA, 3 Yr. CAGR %	-36.42	-21.97	0.74	70.38	26.84
EBIT, 3 Yr. CAGR %	-36.42	-21.97	0.74	70.38	26.84
Earnings From Cont. Operations, 3 Yr. CAGR %	-33.03	-29.19	2.78	72.79	45.18
Net Income, 3 Yr. CAGR %	-33.03	-29.19	2.78	72.79	45.18
Normalized Net Income, 3 Yr. CAGR %	-34.64	-27.95	1.33	72.41	42.55
Diluted EPS Before Extra, 3 Yr. CAGR %	-33.04	-29.2	2.77	72.83	45.15
Accounts Receivable, 3 Yr. CAGR %	9.47	11.59	22.41	1.44	1.82
Inventory, 3 Yr. CAGR %	13.19	11.23	0.51	-7.55	-9.97
Net Property, Plant and Equip., 3 Yr. CAGR %	12.07	14.72	3.33	3.1	5.87
Total Assets, 3 Yr. CAGR %	10.23	11.3	8.37	0.34	3.08
Tangible Book Value, 3 Yr. CAGR %	8.59	5.61	4.79	7.3	8.43
Common Equity, 3 Yr. CAGR %	8.65	5.66	4.74	7.25	8.38
Cash From Operations, 3 Yr. CAGR %	16.83	4.19	5.64	29.43	-10.16
Capital Expenditures, 3 Yr. CAGR %	39.89	35.25	-21.95	6.91	15.04
Levered Free Cash Flow, 3 Yr. CAGR %	173.33	-19.07	60.31	-26.58	-14.25
Unlevered Free Cash Flow, 3 Yr. CAGR %	116.39	-15.57	75.42	-24.5	-17.67
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-0.45	3.67	4.39	5.46	9.14
Gross Profit, 5 Yr. CAGR %	0.66	1.14	4.75	6.92	7.33
EBITDA, 5 Yr. CAGR %	-2.46	-2.85	0.6	4.83	3.23
EBITA, 5 Yr. CAGR %	-6.85	-9.71	-1.42	4.4	1.76
EBIT, 5 Yr. CAGR %	-6.85	-9.71	-1.42	4.4	1.76
Earnings From Cont. Operations, 5 Yr. CAGR %	4.41	-11.01	1.97	6.54	3.86
Net Income, 5 Yr. CAGR %	4.41	-11.01	1.97	6.54	3.86
Normalized Net Income, 5 Yr. CAGR %	8.48	-13.11	-0.47	6.83	3.49
Diluted EPS Before Extra, 5 Yr. CAGR %	4.4	-11.02	1.96	6.54	3.85
Accounts Receivable, 5 Yr. CAGR %	8.62	6.9	10.4	5.94	10.98
Inventory, 5 Yr. CAGR %	10.93	7.5	-0.75	3	0.92
Net Property, Plant and Equip., 5 Yr. CAGR %	7.75	6.56	7	10.45	5.75
Total Assets, 5 Yr. CAGR %	7.25	5.01	5.59	7.18	6.98
Tangible Book Value, 5 Yr. CAGR %	9.92	8.52	7.42	6.98	6.41
Common Equity, 5 Yr. CAGR %	9.95	8.54	7.44	6.98	6.36
Cash From Operations, 5 Yr. CAGR %	6.37	21.78	22.75	11.66	-7.12
Capital Expenditures, 5 Yr. CAGR %	23.15	1.36	16.27	32.92	-7.43
Levered Free Cash Flow, 5 Yr. CAGR %	51.7	12.17	60.04	-1.68	2.87
Unlevered Free Cash Flow, 5 Yr. CAGR %	38.91	29.87	41.82	-2.3	9.1