Income Statement Prospect Consumer Products Limited

Stocks

543814

INE0OKG01017

Fishing & Farming

Market Closed - Bombay S.E. 06:03:03 2026-09-11 EDT			5-day change	1st Jan Change
37.00 ^INR	-2.61%		-2.61%	-44.74%

05-28	Prospect Consumer Products Limited, H2 2026 Earnings Call, May 28, 2026
05-27	Prospect Consumer Products Limited Reports Earnings Results for the Full Year Ended March 31, 2026	CI

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Published financial data: PROSPECT CONSUMER PRODUCTS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	-	127M	243M	310M	575M
Other Revenues, Total	-	-	-	667K	-
Total Revenues	-	127M	243M	311M	575M
Cost of Goods Sold, Total	-	97.59M	190M	248M	486M
Gross Profit	-	29.34M	52.9M	62.32M	89.11M
Selling General & Admin Expenses, Total	60K	3.93M	7.78M	7.85M	8.94M
Depreciation & Amortization - (IS)	-	5.43M	3.91M	9.8M	14.37M
Other Operating Expenses	-	8.73M	15.11M	12.3M	17.02M
Other Operating Expenses, Total	60K	18.09M	26.8M	29.95M	40.33M
Operating Income	-60K	11.25M	26.1M	32.37M	48.78M
Interest Expense, Total	-	-3.04M	-3.3M	-4.11M	-11.35M
Interest And Investment Income	-	-	67K	341K	310K
Net Interest Expenses	-	-3.04M	-3.23M	-3.77M	-11.04M
Currency Exchange Gains (Loss)	-	-	-	-	-10K
Other Non Operating Income (Expenses)	-	-54K	-380K	-717K	-2.75M
EBT, Excl. Unusual Items	-60K	8.16M	22.49M	27.88M	34.98M
Gain (Loss) On Sale Of Assets	-	-170K	75K	10K	440K
EBT, Incl. Unusual Items	-60K	7.99M	22.56M	27.89M	35.42M
Income Tax Expense	-	2.52M	5.31M	6.45M	10.82M
Earnings From Continuing Operations	-60K	5.47M	17.25M	21.44M	24.6M
Net Income to Company	-60K	5.47M	17.25M	21.44M	24.6M
Net Income - (IS)	-60K	5.47M	17.25M	21.44M	24.6M
Net Income to Common Incl Extra Items	-60K	5.47M	17.25M	21.44M	24.6M
Net Income to Common Excl. Extra Items	-60K	5.47M	17.25M	21.44M	24.6M
Per Share Items
Net EPS - Basic	-	4.53	4.22	4.19	4.27
Basic EPS - Continuing Operations	-	4.53	4.22	4.19	4.27
Basic Weighted Average Shares Outstanding	-	1.21M	4.09M	5.12M	5.76M
Net EPS - Diluted	-	4.53	4.22	4.03	4.01
Diluted EPS - Continuing Operations	-	4.53	4.22	4.03	4.01
Diluted Weighted Average Shares Outstanding	-	1.21M	4.09M	5.32M	6.13M
Normalized Basic EPS	-	4.22	3.44	3.41	3.8
Normalized Diluted EPS	-	4.22	3.44	3.28	3.56
Supplemental Items
EBITDA	-	16.68M	29.99M	42.15M	63.14M
EBITA	-60K	12.84M	27.69M	33.96M	49.42M
EBIT	-60K	11.25M	26.1M	32.37M	48.78M
EBITDAR	-	17.24M	30.69M	-	-
Total Revenues (As Reported)	-	127M	247M	311M	576M
Effective Tax Rate - (Ratio)	-	31.56	23.55	23.14	30.54
Current Domestic Taxes	-	3.29M	6.07M	7.66M	-
Total Current Taxes	-	3.29M	6.07M	7.66M	10.91M
Deferred Domestic Taxes	-	-769K	-760K	-1.2M	-
Total Deferred Taxes	-	-769K	-760K	-1.2M	-1.64M
Normalized Net Income	-37.5K	5.1M	14.06M	17.42M	21.86M
Interest on Long-Term Debt	-	73K	522K	1.32M	-
Non-Cash Pension Expense	-	-	-	31K	76K
Supplemental Operating Expense Items
Advertising Expense	-	-	84K	-	-
Marketing Expenses	-	25K	4K	-	-
Selling and Marketing Expenses	-	25K	88K	-	-
General and Administrative Expenses	60K	-	-	-	-
Research And Development Expense From Footnotes	-	-	27K	-	-
Net Rental Expense, Total	-	568K	701K	-	-
Imputed Operating Lease Interest Expense	-	2.21M	908K	-	-
Imputed Operating Lease Depreciation	-	-1.64M	-207K	-	-
Maintenance & Repair Expenses, Total	-	327K	357K	758K	142K

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	55K	17.1M	6.98M	16.68M	20.43M
Total Cash And Short Term Investments	55K	17.1M	6.98M	16.68M	20.43M
Accounts Receivable, Total	-	61.17M	55.69M	87.17M	152M
Other Receivables	-	2.53M	4.16M	9.77M	-
Total Receivables	-	63.7M	59.84M	96.93M	152M
Inventory	-	17.48M	55.35M	93.26M	183M
Prepaid Expenses	-	-	10K	156K	154K
Other Current Assets, Total	50K	26.34M	40.36M	64.16M	86.46M
Total Current Assets	105K	125M	163M	271M	442M
Gross Property Plant And Equipment	-	8.37M	11.44M	48.18M	54.57M
Accumulated Depreciation	-	-3.38M	-5.68M	-13.88M	-27.16M
Net Property Plant And Equipment	-	4.99M	5.76M	34.3M	27.41M
Long-term Investments	-	-	52K	52K	2.55M
Goodwill	-	6.36M	4.77M	3.18M	2.54M
Other Intangibles, Total	-	8K	22K	12K	3K
Deferred Tax Assets Long-Term	-	769K	1.53M	2.73M	4.38M
Other Long-Term Assets, Total	-	785K	1.88M	3.32M	3.72M
Total Assets	105K	138M	177M	315M	482M
Liabilities
Accounts Payable, Total	-	7.25M	17.14M	15.55M	26.76M
Accrued Expenses, Total	15K	370K	377K	2.1M	3.46M
Short-term Borrowings	-	12K	16.05M	41.42M	95.52M
Current Portion of Long-Term Debt	-	1.35M	1.2M	7.4M	7.73M
Current Income Taxes Payable	-	5.08M	4.65M	5.51M	9.67M
Other Current Liabilities	-	3.47M	26K	-	39K
Total Current Liabilities	15K	17.53M	39.45M	71.98M	143M
Long-Term Debt	5K	11.11M	10.99M	3.32M	18.51M
Other Non Current Liabilities	-	1K	-	-1K	-1K
Total Liabilities	20K	28.64M	50.43M	75.3M	162M
Common Stock, Total	100K	40.9M	40.9M	53.24M	61.36M
Additional Paid In Capital	-	-	-	129M	173M
Retained Earnings	-15K	67.98M	85.23M	44.14M	68.74M
Comprehensive Income and Other	-	-	-	12.99M	17.5M
Total Common Equity	85K	109M	126M	239M	321M
Total Equity	85K	109M	126M	239M	321M
Total Liabilities And Equity	105K	138M	177M	315M	482M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	2.86M	4.09M	4.09M	5.32M	6.14M
ECS Total Common Shares Outstanding	-	4.09M	4.09M	5.32M	6.14M
Book Value / Share	-	26.62	30.84	44.98	52.24
Tangible Book Value	85K	103M	121M	236M	318M
Tangible Book Value Per Share	-	25.06	29.66	44.38	51.83
Total Debt	5K	12.47M	28.23M	52.14M	122M
Net Debt	-50K	-4.62M	21.25M	35.46M	101M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	-	-	234K	468K
Debt Equivalent Oper. Leases	-	4.54M	5.61M	-	-
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	-	8.57M	53.15M	91.46M	166M
Inventories - Finished Goods, Total	-	8.91M	2.2M	1.8M	17.06M
Buildings, Total	-	-	3.2M	6.97M	7.06M
Machinery, Total	-	8.37M	8.24M	41.2M	47.51M
Full Time Employees	-	9	-	9	9

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	-60K	5.47M	17.25M	21.44M	24.6M
Depreciation & Amortization - CF	-	3.84M	2.3M	8.2M	13.72M
Amortization of Goodwill and Intangible Assets - (CF)	-	1.59M	1.59M	1.59M	636K
Depreciation & Amortization, Total	-	5.43M	3.89M	9.79M	14.36M
Amortization of Deferred Charges, Total - (CF)	-	4K	24K	10K	10K
(Gain) Loss From Sale Of Asset	-	170K	-	-10K	-440K
Other Operating Activities, Total	-	5.61M	8.99M	10.24M	20.38M
Change In Accounts Receivable	-	-32.8M	5.48M	-31.48M	-64.4M
Change In Inventories	-	-5.09M	-37.87M	-37.9M	-89.77M
Change In Accounts Payable	-	3.58M	9.89M	-1.59M	10.96M
Change in Other Net Operating Assets	-120K	-29.02M	-9.71M	-2.04M	35.81M
Cash from Operations	-180K	-46.65M	-2.06M	-31.56M	-48.5M
Capital Expenditure	-	-6.75M	-3.65M	-36.75M	-7.98M
Sale of Property, Plant, and Equipment	-	2.46M	-	25K	1.58M
Investment in Marketable and Equity Securities, Total	-	-	-52K	-	-2.5M
Other Investing Activities, Total	-	-	543K	-	-
Cash from Investing	-	-4.3M	-3.16M	-36.73M	-8.89M
Long-Term Debt Issued, Total	-	-	-	-	32.47M
Total Debt Issued	-	-	-	-	32.47M
Long-Term Debt Repaid, Total	-	-8.88M	-123K	-7.66M	-17.28M
Total Debt Repaid	-	-8.88M	-123K	-7.66M	-17.28M
Issuance of Common Stock	400K	79.33M	-	91.9M	56.48M
Other Financing Activities, Total	-	-3.09M	-4.77M	-6.26M	-10.52M
Cash from Financing	400K	67.36M	-4.89M	77.98M	61.15M
Miscellaneous Cash Flow Adjustments	-	-	-1K	-	-
Net Change in Cash	220K	16.41M	-10.11M	9.69M	3.75M
Supplemental Items
Cash Interest Paid	-	3.04M	3.3M	4.11M	10.52M
Cash Income Tax Paid (Refund)	-	-	-	1.04M	959K
Levered Free Cash Flow	-	-87.5M	-27.51M	-107M	-120M
Unlevered Free Cash Flow	-	-85.61M	-25.45M	-105M	-113M
Change In Net Working Capital	-	91.31M	42.02M	97.97M	150M
Net Debt Issued / Repaid	-	-8.88M	-123K	-7.66M	15.19M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	-	10.21	10.39	8.23	7.65
Return on Total Capital	-	11.58	11.83	9.07	8.31
Return On Equity %	-	10.03	14.68	11.73	8.78
Return on Common Equity	-	10.03	14.68	11.73	8.78
Margin Analysis
Gross Profit Margin %	-	23.12	21.8	20.06	15.49
SG&A Margin	-	3.1	3.21	2.53	1.55
EBITDA Margin %	-	13.14	12.36	13.57	10.97
EBITA Margin %	-	10.11	11.41	10.93	8.59
EBIT Margin %	-	8.86	10.75	10.42	8.48
Income From Continuing Operations Margin %	-	4.31	7.11	6.9	4.28
Net Income Margin %	-	4.31	7.11	6.9	4.28
Net Avail. For Common Margin %	-	4.31	7.11	6.9	4.28
Normalized Net Income Margin	-	4.02	5.79	5.61	3.8
Levered Free Cash Flow Margin	-	-68.94	-11.34	-34.54	-20.88
Unlevered Free Cash Flow Margin	-	-67.44	-10.49	-33.71	-19.65
Asset Turnover
Asset Turnover	-	1.84	1.55	1.26	1.44
Fixed Assets Turnover	-	-	45.16	15.51	18.65
Receivables Turnover (Average Receivables)	-	-	4.15	4.34	4.82
Inventory Turnover (Average Inventory)	-	-	5.21	3.34	3.52
Short Term Liquidity
Current Ratio	7	7.11	4.12	3.77	3.08
Quick Ratio	3.67	4.61	1.69	1.58	1.2
Operating Cash Flow to Current Liabilities	-12	-2.66	-0.05	-0.44	-0.34
Days Sales Outstanding (Average Receivables)	-	-	88.13	84.12	75.72
Days Outstanding Inventory (Average Inventory)	-	-	70.23	109.24	103.69
Average Days Payable Outstanding	-	-	19.61	20.85	13.49
Cash Conversion Cycle (Average Days)	-	-	138.75	172.52	165.93
Long Term Solvency
Total Debt/Equity	5.88	11.46	22.38	21.77	37.98
Total Debt / Total Capital	5.56	10.28	18.29	17.88	27.53
LT Debt/Equity	5.88	10.2	8.71	1.39	5.77
Long-Term Debt / Total Capital	5.56	9.15	7.12	1.14	4.18
Total Liabilities / Total Assets	19.05	20.83	28.56	23.92	33.53
EBIT / Interest Expense	-	3.71	7.92	7.87	4.3
EBITDA / Interest Expense	-	5.49	9.1	10.25	5.56
(EBITDA - Capex) / Interest Expense	-	3.27	7.99	1.31	4.86
Total Debt / EBITDA	-	0.75	0.94	1.24	1.93
Net Debt / EBITDA	-	-0.28	0.71	0.84	1.6
Total Debt / (EBITDA - Capex)	-	1.26	1.07	9.65	2.21
Net Debt / (EBITDA - Capex)	-	-0.47	0.81	6.56	1.84
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	-	91.18	27.99	85.66
Gross Profit, 1 Yr. Growth %	-	-	81.45	19.64	44.55
EBITDA, 1 Yr. Growth %	-	-	79.78	40.46	54.83
EBITA, 1 Yr. Growth %	-	-21.5K	115.6	22.54	51.66
EBIT, 1 Yr. Growth %	-	-18.84K	132.04	24.02	57.44
Earnings From Cont. Operations, 1 Yr. Growth %	-	-9.21K	215.55	24.26	14.76
Net Income, 1 Yr. Growth %	-	-9.21K	215.55	24.26	14.76
Normalized Net Income, 1 Yr. Growth %	-	-13.7K	175.68	23.97	25.45
Diluted EPS Before Extra, 1 Yr. Growth %	-	-	-6.81	-4.44	-0.5
Accounts Receivable, 1 Yr. Growth %	-	-	-8.96	56.53	73.88
Inventory, 1 Yr. Growth %	-	-	216.66	68.48	96.26
Net Property, Plant and Equip., 1 Yr. Growth %	-	-	15.48	495.47	-20.08
Total Assets, 1 Yr. Growth %	-	131K	28.39	78.27	52.98
Tangible Book Value, 1 Yr. Growth %	-	121K	18.37	94.72	34.59
Common Equity, 1 Yr. Growth %	-	128K	15.84	89.86	33.86
Cash From Operations, 1 Yr. Growth %	-	25.82K	-95.87	1.43K	43.88
Capital Expenditures, 1 Yr. Growth %	-	-	-45.93	906.33	-78.3
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-68.56	289.94	11.12
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-70.27	311.4	7.1
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-	56.42	53.98
Gross Profit, 2 Yr. CAGR %	-	-	-	46.2	30.8
EBITDA, 2 Yr. CAGR %	-	-	-	58.97	45.05
EBITA, 2 Yr. CAGR %	-	-	2.05K	62.61	33.54
EBIT, 2 Yr. CAGR %	-	-	1.99K	69.64	36.71
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	1.6K	98.01	19.41
Net Income, 2 Yr. CAGR %	-	-	1.6K	98.01	19.41
Normalized Net Income, 2 Yr. CAGR %	-	-	1.84K	84.86	24.71
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	-	-5.63	-2.49
Accounts Receivable, 2 Yr. CAGR %	-	-	-	19.37	64.98
Inventory, 2 Yr. CAGR %	-	-	-	130.98	81.84
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-	162.23	118.15
Total Assets, 2 Yr. CAGR %	-	-	4K	51.29	65.26
Tangible Book Value, 2 Yr. CAGR %	-	-	3.68K	51.82	61.89
Common Equity, 2 Yr. CAGR %	-	-	3.75K	48.3	59.42
Cash From Operations, 2 Yr. CAGR %	-	-	238.3	-20.42	385.24
Capital Expenditures, 2 Yr. CAGR %	-	-	-	133.27	47.78
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	10.72	108.99
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	10.59	110.77
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	-	65.5
Gross Profit, 3 Yr. CAGR %	-	-	-	-	45.13
EBITDA, 3 Yr. CAGR %	-	-	-	-	55.85
EBITA, 3 Yr. CAGR %	-	-	-	727.17	56.7
EBIT, 3 Yr. CAGR %	-	-	-	714.05	63.08
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	609.57	65.09
Net Income, 3 Yr. CAGR %	-	-	-	609.57	65.09
Normalized Net Income, 3 Yr. CAGR %	-	-	-	674.55	62.45
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	-	-3.95
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-	35.32
Inventory, 3 Yr. CAGR %	-	-	-	-	118.77
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	-	76.47
Total Assets, 3 Yr. CAGR %	-	-	-	1.34K	51.92
Tangible Book Value, 3 Yr. CAGR %	-	-	-	1.31K	45.84
Common Equity, 3 Yr. CAGR %	-	-	-	1.31K	43.32
Cash From Operations, 3 Yr. CAGR %	-	-	-	459.68	-0.89
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	5.7
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	11.15
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	9.71