Income Statement Phaarmasia Limited

Stocks

PHRMASI6

INE486I01016

Pharmaceuticals

Delayed Bombay S.E. 06:02:25 2026-09-23 EDT			5-day change	1st Jan Change
90.00 ^INR	0.00%		+0.84%	-20.17%

08-13	Phaarmasia Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
05-29	Phaarmasia Limited Reports Earnings Results for the Fourth Quarter and Full Year Ended March 31, 2026	CI

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Published financial data: PHAARMASIA LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	172M	275M	306M	244M	472M
Other Revenues, Total	-	1K	-	-	-
Total Revenues	172M	275M	306M	244M	472M
Cost of Goods Sold, Total	140M	226M	248M	197M	338M
Gross Profit	32.57M	48.81M	58.41M	46.62M	134M
Selling General & Admin Expenses, Total	13.88M	16.54M	17.94M	19.48M	29.32M
Depreciation & Amortization - (IS)	2.92M	3.6M	3.44M	3.2M	2.14M
Other Operating Expenses	31.42M	42.72M	42.36M	40.33M	79.78M
Other Operating Expenses, Total	48.22M	62.86M	63.75M	63.01M	111M
Operating Income	-15.66M	-14.05M	-5.34M	-16.39M	23M
Interest Expense, Total	-43K	-299K	-210K	-85K	-1.74M
Interest And Investment Income	77.9K	176K	315K	523K	3.16M
Net Interest Expenses	34.9K	-123K	105K	438K	1.42M
Currency Exchange Gains (Loss)	-	-	-	-	47K
Other Non Operating Income (Expenses)	-	-146K	-228K	-73K	-463K
EBT, Excl. Unusual Items	-15.62M	-14.32M	-5.46M	-16.03M	24.01M
Gain (Loss) On Sale Of Assets	-	-	-	-	190M
EBT, Incl. Unusual Items	-15.62M	-14.32M	-5.46M	-16.03M	214M
Income Tax Expense	-150K	-1.73M	-277K	-133K	38.15M
Earnings From Continuing Operations	-15.47M	-12.59M	-5.18M	-15.89M	176M
Net Income to Company	-15.47M	-12.59M	-5.18M	-15.89M	176M
Net Income - (IS)	-15.47M	-12.59M	-5.18M	-15.89M	176M
Net Income to Common Incl Extra Items	-15.47M	-12.59M	-5.18M	-15.89M	176M
Net Income to Common Excl. Extra Items	-15.47M	-12.59M	-5.18M	-15.89M	176M
Per Share Items
Net EPS - Basic	-2.27	-1.84	-0.76	-2.33	25.74
Basic EPS - Continuing Operations	-2.27	-1.84	-0.76	-2.33	25.74
Basic Weighted Average Shares Outstanding	6.83M	6.83M	6.82M	6.83M	6.83M
Net EPS - Diluted	-2.27	-1.84	-0.76	-2.33	25.74
Diluted EPS - Continuing Operations	-2.27	-1.84	-0.76	-2.33	25.74
Diluted Weighted Average Shares Outstanding	6.83M	6.83M	6.82M	6.83M	6.83M
Normalized Basic EPS	-1.43	-1.31	-0.5	-1.47	2.2
Normalized Diluted EPS	-1.43	-1.31	-0.5	-1.47	2.2
Supplemental Items
EBITDA	-12.73M	-11.51M	-3.08M	-13.19M	25.15M
EBITA	-15.66M	-14.05M	-5.34M	-14.38M	23M
EBIT	-15.66M	-14.05M	-5.34M	-16.39M	23M
EBITDAR	-12.71M	-11.49M	-2.76M	-12.88M	25.46M
Total Revenues (As Reported)	177M	280M	313M	251M	482M
Effective Tax Rate - (Ratio)	0.96	12.07	5.07	0.83	17.84
Current Domestic Taxes	-	-	-	-	-
Total Current Taxes	-	-	-	-	37.1M
Deferred Domestic Taxes	-	-	-	-	-
Total Deferred Taxes	-150K	-1.73M	-277K	-133K	1.05M
Normalized Net Income	-9.76M	-8.95M	-3.41M	-10.02M	15M
Interest on Long-Term Debt	-	281K	209K	85K	2K
Non-Cash Pension Expense	407K	437K	-	-	-
Supplemental Operating Expense Items
Advertising Expense	69.31K	117K	68K	68K	97K
Selling and Marketing Expenses	69.31K	117K	68K	68K	97K
Research And Development Expense From Footnotes	-	-	-	-	-
Net Rental Expense, Total	18K	18K	324K	305K	309K
Imputed Operating Lease Interest Expense	15.6K	29.02K	264K	261K	758K
Imputed Operating Lease Depreciation	2.4K	-11.02K	59.51K	43.96K	-449K
Maintenance & Repair Expenses, Total	1.02M	1.51M	1.47M	2.5M	2.78M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	842K	5.52M	4.87M	2.08M	3.2M
Short Term Investments	-	-	-	-	105M
Total Cash And Short Term Investments	842K	5.52M	4.87M	2.08M	108M
Accounts Receivable, Total	31.93M	75.1M	80.45M	31.1M	51.33M
Other Receivables	3.55M	3.96M	6.7M	14.53M	15.92M
Total Receivables	35.48M	79.06M	87.15M	45.64M	67.24M
Inventory	42.44M	63.55M	85M	30.57M	43.63M
Prepaid Expenses	157K	248K	161K	272K	219K
Other Current Assets, Total	4.11M	2.06M	2.52M	3.54M	48.06M
Total Current Assets	83.03M	150M	180M	82.1M	267M
Gross Property Plant And Equipment	151M	-	153M	157M	46.14M
Accumulated Depreciation	-23.59M	-	-28.38M	-33.73M	-35.87M
Net Property Plant And Equipment	127M	128M	124M	123M	10.27M
Goodwill	335K	335K	335K	335K	335K
Deferred Tax Assets Long-Term	-	558K	813K	854K	-
Other Long-Term Assets, Total	1.4M	5.37M	9.2M	9.41M	22.65M
Total Assets	212M	284M	314M	216M	301M
Liabilities
Accounts Payable, Total	81.34M	165M	201M	120M	21.18M
Accrued Expenses, Total	6.3M	5.47M	5.89M	5.66M	7.09M
Short-term Borrowings	62.5K	63K	-	-	11.22M
Current Portion of Long-Term Debt	-	-	-	-	-
Current Portion of Leases	-	1.17M	1.33M	148K	-
Current Income Taxes Payable	-330K	-330K	-330K	-330K	37.1M
Other Current Liabilities	1.25M	1.05M	1.48M	949K	590K
Total Current Liabilities	88.63M	173M	209M	126M	77.18M
Long-Term Debt	229K	-	-	-	-
Long-Term Leases	-	1.44M	114K	-	-
Pension & Other Post Retirement Benefits	1.54M	1.85M	2.24M	2.18M	2.22M
Deferred Tax Liability Non Current	1.09M	-	-	-	240K
Other Non Current Liabilities	-	-	-	1K	-
Total Liabilities	91.48M	176M	211M	128M	79.65M
Common Stock, Total	68.27M	68.27M	68.27M	68.27M	68.27M
Retained Earnings	2.76M	-9.98M	-15.16M	-30.72M	145M
Comprehensive Income and Other	49.56M	49.81M	49.87M	49.81M	8.03M
Total Common Equity	121M	108M	103M	87.36M	221M
Total Equity	121M	108M	103M	87.36M	221M
Total Liabilities And Equity	212M	284M	314M	216M	301M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	6.83M	6.83M	6.83M	6.83M	6.83M
ECS Total Common Shares Outstanding	6.83M	6.83M	6.83M	6.83M	6.83M
Book Value / Share	17.66	15.83	15.08	12.8	32.37
Tangible Book Value	120M	108M	103M	87.02M	221M
Tangible Book Value Per Share	17.61	15.78	15.04	12.75	32.32
Total Debt	291K	2.68M	1.44M	148K	11.22M
Net Debt	-551K	-2.84M	-3.43M	-1.94M	-96.98M
Debt Equivalent of Unfunded Proj. Benefit Obligation	6.28M	6.53M	-	-	-
Debt Equivalent Oper. Leases	144K	144K	2.59M	2.44M	2.47M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	33.34M	37.76M	65.17M	21.55M	37.45M
Inventories - Work In Process, Total	9.09M	23.77M	19.84M	6.51M	-
Inventories - Finished Goods, Total	-	2.03M	-	2.51M	6.18M
Land - (BS)	107M	-	-	107M	-
Buildings, Total	19.85M	-	-	19.97M	17.25M
Machinery, Total	18.71M	-	-	20.8M	20.85M
Full Time Employees	13	13	35	36	47

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	-15.47M	-12.59M	-5.18M	-15.89M	176M
Depreciation & Amortization - CF	2.92M	3.6M	3.44M	1.19M	2.14M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	2.01M	-
Depreciation & Amortization, Total	2.92M	3.6M	3.44M	3.2M	2.14M
(Gain) Loss From Sale Of Asset	-	-	-	-	190M
Other Operating Activities, Total	-2.28M	-1.24M	-203K	-498K	37.19M
Change In Accounts Receivable	10.73M	-43.18M	-5.35M	49.35M	-20.22M
Change In Inventories	-16.09M	-21.12M	-21.45M	54.43M	-13.06M
Change In Accounts Payable	14.8M	84.08M	35.34M	-81.13M	-98.45M
Change in Other Net Operating Assets	3.71M	-3.06M	-5.52M	-9.49M	-57.56M
Cash from Operations	-1.67M	6.5M	1.07M	-36K	216M
Capital Expenditure	-	-258K	-327K	-1.68M	-121M
Sale of Property, Plant, and Equipment	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-	-	-
Other Investing Activities, Total	-	136K	316K	469K	3.16M
Cash from Investing	-	-122K	-11K	-1.21M	-118M
Short Term Debt Issued, Total	-	-	-	-	11.22M
Long-Term Debt Issued, Total	1.1K	-	-	-	-
Total Debt Issued	1.1K	-	-	-	11.22M
Long-Term Debt Repaid, Total	-	-1.62M	-1.18M	-1.29M	-148K
Total Debt Repaid	-	-1.62M	-1.18M	-1.29M	-148K
Other Financing Activities, Total	-	1K	-439K	-158K	-2.21M
Cash from Financing	1.1K	-1.62M	-1.62M	-1.45M	8.87M
Miscellaneous Cash Flow Adjustments	-	-1K	-2K	1K	-
Net Change in Cash	-1.67M	4.75M	-565K	-2.7M	106M
Supplemental Items
Cash Interest Paid	-	-	210K	85K	103K
Cash Income Tax Paid (Refund)	1.67M	-	-	-	1.64M
Levered Free Cash Flow	4.38M	14.68M	5.93M	4.14M	-245M
Unlevered Free Cash Flow	4.41M	14.87M	6.07M	4.19M	-244M
Change In Net Working Capital	-11.27M	-20.31M	-6.29M	-12.91M	139M
Net Debt Issued / Repaid	1.1K	-1.62M	-1.18M	-1.29M	11.07M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	-4.54	-3.54	-1.11	-3.87	5.57
Return on Total Capital	-7.59	-7.58	-3.1	-10.68	8.99
Return On Equity %	-12.03	-11.01	-4.91	-16.7	113.99
Return on Common Equity	-12.03	-11.01	-4.91	-16.7	113.99
Margin Analysis
Gross Profit Margin %	18.92	17.76	19.09	19.13	28.44
SG&A Margin	8.06	6.02	5.86	8	6.21
EBITDA Margin %	-7.4	-4.19	-1.01	-5.41	5.33
EBITA Margin %	-9.09	-5.11	-1.74	-5.9	4.87
EBIT Margin %	-9.09	-5.11	-1.74	-6.73	4.87
Income From Continuing Operations Margin %	-8.99	-4.58	-1.69	-6.52	37.22
Net Income Margin %	-8.99	-4.58	-1.69	-6.52	37.22
Net Avail. For Common Margin %	-8.99	-4.58	-1.69	-6.52	37.22
Normalized Net Income Margin	-5.67	-3.26	-1.12	-4.11	3.18
Levered Free Cash Flow Margin	2.55	5.34	1.94	1.7	-51.92
Unlevered Free Cash Flow Margin	2.56	5.41	1.98	1.72	-51.69
Asset Turnover
Asset Turnover	0.8	1.11	1.02	0.92	1.83
Fixed Assets Turnover	1.34	2.16	2.43	1.97	7.09
Receivables Turnover (Average Receivables)	4.62	5.14	3.93	4.37	11.45
Inventory Turnover (Average Inventory)	4.06	4.27	3.33	3.41	9.11
Short Term Liquidity
Current Ratio	0.94	0.87	0.86	0.65	3.46
Quick Ratio	0.41	0.49	0.44	0.38	2.27
Operating Cash Flow to Current Liabilities	-0.02	0.04	0.01	-0	2.79
Days Sales Outstanding (Average Receivables)	79.06	71.05	93.05	83.55	31.87
Days Outstanding Inventory (Average Inventory)	89.93	85.56	109.83	107.03	40.09
Average Days Payable Outstanding	173.36	182.18	249.14	409.94	73.23
Cash Conversion Cycle (Average Days)	-4.37	-25.57	-46.27	-219.36	-1.28
Long Term Solvency
Total Debt/Equity	0.24	2.47	1.4	0.17	5.08
Total Debt / Total Capital	0.24	2.41	1.38	0.17	4.83
LT Debt/Equity	0.19	1.33	0.11	-	-
Long-Term Debt / Total Capital	0.19	1.3	0.11	-	-
Total Liabilities / Total Assets	43.14	61.97	67.25	59.48	26.49
EBIT / Interest Expense	-364.11	-46.99	-25.41	-192.85	13.2
EBITDA / Interest Expense	-296.08	-34.95	-9.03	-155.18	14.43
(EBITDA - Capex) / Interest Expense	-296.08	-35.81	-10.59	-174.94	-55.25
Total Debt / EBITDA	-0.02	-0.26	-0.76	-0.01	0.45
Net Debt / EBITDA	0.04	0.27	1.81	0.15	-3.86
Total Debt / (EBITDA - Capex)	-0.02	-0.25	-0.65	-0.01	-0.12
Net Debt / (EBITDA - Capex)	0.04	0.27	1.54	0.13	1.01
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-15.59	59.68	11.29	-20.35	93.72
Gross Profit, 1 Yr. Growth %	-42.35	50.86	19.66	-20.18	187.95
EBITDA, 1 Yr. Growth %	-255.92	-9.6	-73.2	577.8	-290.64
EBITA, 1 Yr. Growth %	-429.42	-10.26	-62.02	358.77	-259.98
EBIT, 1 Yr. Growth %	-429.42	-10.26	-62.02	204.4	-240.32
Earnings From Cont. Operations, 1 Yr. Growth %	-595.91	-18.61	-58.85	206.72	-1.21K
Net Income, 1 Yr. Growth %	-595.91	-18.61	-58.85	206.72	-1.21K
Normalized Net Income, 1 Yr. Growth %	-426.33	-8.33	-61.88	193.59	-249.8
Diluted EPS Before Extra, 1 Yr. Growth %	-596.73	-18.75	-58.7	206.58	-1.2K
Accounts Receivable, 1 Yr. Growth %	-25.16	135.25	7.12	-61.34	65.01
Inventory, 1 Yr. Growth %	61.06	49.76	33.75	-64.03	42.72
Net Property, Plant and Equip., 1 Yr. Growth %	-2.25	0.17	-2.44	-1.22	-91.64
Total Assets, 1 Yr. Growth %	-3.22	34.02	10.64	-31.44	39.43
Tangible Book Value, 1 Yr. Growth %	-11.7	-10.39	-4.75	-15.22	153.54
Common Equity, 1 Yr. Growth %	-11.67	-10.36	-4.73	-15.17	152.95
Cash From Operations, 1 Yr. Growth %	-167.02	-470.95	-83.51	-103.36	-599K
Capital Expenditures, 1 Yr. Growth %	-	-	26.74	413.76	7.13K
Levered Free Cash Flow, 1 Yr. Growth %	-33.67	234.74	-59.58	-29.94	-6.03K
Unlevered Free Cash Flow, 1 Yr. Growth %	-33.99	237.13	-59.21	-30.58	-5.93K
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-16.16	16.1	33.31	-5.85	24.22
Gross Profit, 2 Yr. CAGR %	-29.17	-7.05	34.36	-2.27	51.6
EBITDA, 2 Yr. CAGR %	-3.96	18.73	-50.78	7.05	259.47
EBITA, 2 Yr. CAGR %	26.31	71.94	-41.62	1.16	170.92
EBIT, 2 Yr. CAGR %	26.31	71.94	-41.62	8.01	106.68
Earnings From Cont. Operations, 2 Yr. CAGR %	69.3	100.9	-42.13	12.35	482.33
Net Income, 2 Yr. CAGR %	69.3	100.9	-42.13	12.35	482.33
Normalized Net Income, 2 Yr. CAGR %	27.52	72.96	-40.89	5.79	109.71
Diluted EPS Before Extra, 2 Yr. CAGR %	69.51	100.9	-42.14	12.53	481.97
Accounts Receivable, 2 Yr. CAGR %	-49.09	32.69	58.75	-35.64	-20.13
Inventory, 2 Yr. CAGR %	-16.49	55.31	41.53	-30.64	-28.35
Net Property, Plant and Equip., 2 Yr. CAGR %	-2.4	-1.04	-1.14	-1.83	-71.27
Total Assets, 2 Yr. CAGR %	-20.55	13.89	21.77	-12.91	-2.23
Tangible Book Value, 2 Yr. CAGR %	-5.18	-11.05	-7.61	-10.14	46.61
Common Equity, 2 Yr. CAGR %	-5.16	-11.02	-7.59	-10.1	46.48
Cash From Operations, 2 Yr. CAGR %	44.84	61.26	-21.78	-92.56	1.32K
Capital Expenditures, 2 Yr. CAGR %	-	-	-	155.18	1.83K
Levered Free Cash Flow, 2 Yr. CAGR %	160.71	49.05	16.32	-46.93	544.38
Unlevered Free Cash Flow, 2 Yr. CAGR %	226.17	49.18	17.27	-46.93	535.91
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-12.5	3.92	14.47	12.28	19.75
Gross Profit, 3 Yr. CAGR %	-29.45	-9.07	1.12	12.95	40.11
EBITDA, 3 Yr. CAGR %	-0.24	-5.87	-27.71	1.18	29.76
EBITA, 3 Yr. CAGR %	24.02	12.71	3.93	-2.8	17.86
EBIT, 3 Yr. CAGR %	24.02	12.71	3.93	1.54	17.86
Earnings From Cont. Operations, 3 Yr. CAGR %	25.78	32.62	18.43	0.9	140.76
Net Income, 3 Yr. CAGR %	25.78	32.62	18.43	0.9	140.76
Normalized Net Income, 3 Yr. CAGR %	25.18	14.23	4.48	0.86	18.8
Diluted EPS Before Extra, 3 Yr. CAGR %	25.85	32.66	18.48	0.87	140.95
Accounts Receivable, 3 Yr. CAGR %	-35.26	-15.21	23.55	-0.86	-11.92
Inventory, 3 Yr. CAGR %	-10.73	1.46	47.76	-10.36	-11.78
Net Property, Plant and Equip., 3 Yr. CAGR %	-2.57	-1.55	-1.51	-1.17	-56.82
Total Assets, 3 Yr. CAGR %	-13.93	-5.43	12.8	0.55	1.89
Tangible Book Value, 3 Yr. CAGR %	-2.02	-6.95	-8.99	-10.22	26.98
Common Equity, 3 Yr. CAGR %	-2.01	-6.93	-8.97	-10.19	26.91
Cash From Operations, 3 Yr. CAGR %	43.89	101.16	-24.58	-72.61	221.33
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	677.91
Levered Free Cash Flow, 3 Yr. CAGR %	15.96	183.42	-3.52	-1.94	155.57
Unlevered Free Cash Flow, 3 Yr. CAGR %	19.55	229.79	-3.17	-1.71	154.11
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	3.7	6.38	3.55	-0.1	18.28
Gross Profit, 5 Yr. CAGR %	-23.79	-12.97	-8.83	-6.41	18.9
EBITDA, 5 Yr. CAGR %	12.36	-0.52	-24.79	-0.9	25.23
EBITA, 5 Yr. CAGR %	42.05	14.44	-8.25	7.94	37.08
EBIT, 5 Yr. CAGR %	42.05	14.44	-8.25	10.81	37.08
Earnings From Cont. Operations, 5 Yr. CAGR %	56.94	17.06	-7.79	24.11	123.94
Net Income, 5 Yr. CAGR %	56.94	17.06	-7.79	24.11	123.94
Normalized Net Income, 5 Yr. CAGR %	42.46	16.08	-7.27	10.78	38.06
Diluted EPS Before Extra, 5 Yr. CAGR %	56.73	17.04	-7.77	24.15	123.94
Accounts Receivable, 5 Yr. CAGR %	-2.18	14.63	-7.32	-24.06	3.77
Inventory, 5 Yr. CAGR %	32.73	37.59	7.34	-12.86	10.61
Net Property, Plant and Equip., 5 Yr. CAGR %	-1.47	-2.05	-2	-1.66	-39.83
Total Assets, 5 Yr. CAGR %	1.65	5.33	-1.11	-8.49	6.53
Tangible Book Value, 5 Yr. CAGR %	0.68	-2.11	-4.29	-8.24	10.13
Common Equity, 5 Yr. CAGR %	0.68	-2.1	-4.28	-8.21	10.11
Cash From Operations, 5 Yr. CAGR %	14.83	-5.88	13.78	-46.2	143.88
Capital Expenditures, 5 Yr. CAGR %	-	-50.86	-22.56	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	19.9	115.53	16.12	45.01	105.99
Unlevered Free Cash Flow, 5 Yr. CAGR %	20.78	210.63	18.64	58.82	105.35