Income Statement Samay Project Services Limited

Stocks

SAMAY

INE124101010

Construction & Engineering

Market Closed - NSE India S.E. 07:05:09 2026-09-17 EDT			5-day change	1st Jan Change
47.00 ^INR	+0.11%		+4.44%	+9.30%

06-24	4,171,320 Equity Shares of Samay Project Services Limited are subject to a Lock-Up Agreement Ending on 25-JUN-2026.	CI
05-10	Samay Project Services Limited Reports Earnings Results for the Full Year Ended March 31, 2026	CI

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Published financial data: SAMAY PROJECT SERVICES LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	190M	205M	407M	371M	502M
Other Revenues, Total	210K	101K	78K	800K	2.92M
Total Revenues	190M	205M	408M	372M	504M
Cost of Goods Sold, Total	90.6M	114M	237M	207M	325M
Gross Profit	99.65M	90.9M	171M	166M	180M
Selling General & Admin Expenses, Total	30.76M	23.85M	79.9M	88.04M	61.13M
Provision for Bad Debts	1.79M	-	-	-	380K
Depreciation & Amortization - (IS)	720K	2.08M	2.25M	1.77M	2.03M
Other Operating Expenses	34.85M	28.03M	23.77M	19.1M	39.42M
Other Operating Expenses, Total	68.11M	53.96M	106M	109M	103M
Operating Income	31.54M	36.94M	65.1M	56.59M	77M
Interest Expense, Total	-1.66M	-1.79M	-1.45M	-2M	-2.26M
Interest And Investment Income	-	-	1.33M	2.13M	6.71M
Net Interest Expenses	-1.66M	-1.79M	-117K	123K	4.44M
Currency Exchange Gains (Loss)	2.45M	1.42M	73K	300K	6.62M
Other Non Operating Income (Expenses)	882K	-89.8K	-1.76M	-551K	-2.33M
EBT, Excl. Unusual Items	33.21M	36.48M	63.29M	56.46M	85.74M
Gain (Loss) On Sale Of Assets	-	-	8K	971K	-
Asset Writedown	-	-	-1.02M	-	-
Other Unusual Items	-1.37M	9.27M	-44K	-	6.5M
EBT, Incl. Unusual Items	31.84M	45.75M	62.24M	57.43M	92.24M
Income Tax Expense	8.08M	11.24M	16.08M	15.5M	24.56M
Earnings From Continuing Operations	23.76M	34.51M	46.15M	41.93M	67.68M
Net Income to Company	23.76M	34.51M	46.15M	41.93M	67.68M
Net Income - (IS)	23.76M	34.51M	46.15M	41.93M	67.68M
Net Income to Common Incl Extra Items	23.76M	34.51M	46.15M	41.93M	67.68M
Net Income to Common Excl. Extra Items	23.76M	34.51M	46.15M	41.93M	67.68M
Per Share Items
Net EPS - Basic	2.15	3.13	4.18	3.8	4.7
Basic EPS - Continuing Operations	2.15	3.13	4.18	3.8	4.7
Basic Weighted Average Shares Outstanding	11.03M	11.03M	11.03M	11.03M	14.41M
Net EPS - Diluted	2.15	3.13	4.18	3.8	4.7
Diluted EPS - Continuing Operations	2.15	3.13	4.18	3.8	4.7
Diluted Weighted Average Shares Outstanding	11.03M	11.03M	11.03M	11.03M	14.41M
Normalized Basic EPS	1.88	2.07	3.59	3.2	3.72
Normalized Diluted EPS	1.88	2.07	3.59	3.2	3.72
Supplemental Items
EBITDA	32.23M	38.92M	67.29M	58.31M	79M
EBITA	31.54M	36.94M	65.1M	56.59M	77M
EBIT	31.54M	36.94M	65.1M	56.59M	77M
EBITDAR	33.46M	41.07M	71.91M	65.92M	86.63M
Total Revenues (As Reported)	195M	208M	410M	377M	519M
Effective Tax Rate - (Ratio)	25.36	24.58	25.84	26.99	26.62
Current Domestic Taxes	8.04M	11.37M	16.46M	15.43M	-
Total Current Taxes	8.04M	11.37M	16.46M	15.43M	23.4M
Deferred Domestic Taxes	31.2K	-123K	-383K	69K	-
Total Deferred Taxes	31.2K	-123K	-383K	69K	485K
Normalized Net Income	20.76M	22.8M	39.56M	35.29M	53.58M
Non-Cash Pension Expense	1.68M	888K	1.2M	499K	208K
Supplemental Operating Expense Items
Advertising Expense	41.6K	88.5K	91K	58K	-
Selling and Marketing Expenses	41.6K	88.5K	91K	58K	-
Net Rental Expense, Total	1.23M	2.15M	4.62M	7.6M	7.64M
Imputed Operating Lease Interest Expense	849K	1.28M	2M	5.5M	4.82M
Imputed Operating Lease Depreciation	386K	863K	2.62M	2.11M	2.82M
Maintenance & Repair Expenses, Total	86.9K	114K	111K	138K	208K

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	19.33M	22.19M	31.99M	43.13M	117M
Total Cash And Short Term Investments	19.33M	22.19M	31.99M	43.13M	117M
Accounts Receivable, Total	40.55M	87.75M	89.83M	133M	179M
Other Receivables	778K	492K	1.16M	1M	-
Notes Receivable	49.8K	45.95M	74K	35K	41K
Total Receivables	41.38M	134M	91.06M	134M	179M
Inventory	9.18M	12.98M	10.62M	1.72M	13.92M
Other Current Assets, Total	50.06M	15.26M	87.72M	112M	170M
Total Current Assets	120M	185M	221M	290M	480M
Gross Property Plant And Equipment	30.45M	33.24M	31.14M	33.28M	35.98M
Accumulated Depreciation	-4.34M	-6.33M	-5.22M	-6.84M	-8.82M
Net Property Plant And Equipment	26.11M	26.91M	25.93M	26.45M	27.15M
Long-term Investments	2.27M	-	-	-	-
Other Intangibles, Total	98.4K	315K	179K	133K	98K
Deferred Tax Assets Long-Term	39.7K	163K	-	-	183K
Other Long-Term Assets, Total	879K	961K	802K	788K	256K
Total Assets	149M	213M	248M	318M	507M
Liabilities
Accounts Payable, Total	17.42M	15.83M	20.05M	44.54M	32.45M
Accrued Expenses, Total	389K	-	886K	6.48M	6.78M
Short-term Borrowings	14.67M	27.39M	23.12M	20.88M	36.27M
Current Portion of Long-Term Debt	1.57M	1.62M	373K	-	253K
Current Income Taxes Payable	8.04M	1.43M	1.44M	4.1M	7.2M
Other Current Liabilities	20.85M	46.79M	38.04M	34.28M	25.81M
Total Current Liabilities	62.95M	93.06M	83.91M	110M	109M
Long-Term Debt	1.85M	858K	-	-	89K
Deferred Tax Liability Non Current	-	-	4.07M	4.14M	-
Other Non Current Liabilities	-100	-100	-	1M	1K
Total Liabilities	64.8M	93.92M	87.98M	115M	109M
Common Stock, Total	3.06M	3.06M	110M	110M	153M
Additional Paid In Capital	5.78M	5.78M	-	-	79.57M
Retained Earnings	75.71M	110M	50.03M	91.96M	165M
Total Common Equity	84.55M	119M	160M	202M	398M
Total Equity	84.55M	119M	160M	202M	398M
Total Liabilities And Equity	149M	213M	248M	318M	507M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	11.03M	11.03M	11.03M	15.35M	15.35M
ECS Total Common Shares Outstanding	11.03M	11.03M	11.03M	11.03M	15.35M
Book Value / Share	7.67	10.79	14.54	18.34	25.95
Tangible Book Value	84.45M	119M	160M	202M	398M
Tangible Book Value Per Share	7.66	10.77	14.52	18.33	25.95
Total Debt	18.09M	29.87M	23.49M	20.88M	36.61M
Net Debt	-1.24M	7.68M	-8.5M	-22.25M	-80.5M
Debt Equivalent Oper. Leases	9.88M	17.18M	36.96M	60.84M	61.11M
Account Code - Inventory Valuation	5	3	3	3	5
Inventories - Raw Materials, Total	-	-	-	-	13.54M
Inventories - Work In Process, Total	-	-	-	-	376K
Inventories - Finished Goods, Total	9.18M	12.98M	10.62M	1.72M	-
Land - (BS)	18.28M	18.28M	18.28M	18.28M	18.28M
Buildings, Total	3.37M	3.37M	3.37M	3.37M	3.37M
Machinery, Total	8.77M	11.55M	9.48M	11.62M	14.31M
Full Time Employees	-	-	-	51	-
Order Backlog	-	-	774M	573M	-

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	23.76M	34.51M	46.15M	41.93M	67.68M
Depreciation & Amortization - CF	693K	1.99M	2.19M	1.72M	2M
Depreciation & Amortization, Total	693K	1.99M	2.19M	1.72M	2M
Amortization of Deferred Charges, Total - (CF)	27.5K	89.6K	63K	46K	34K
(Gain) Loss From Sale Of Asset	-	-	-	-971K	-
Provision and Write-off of Bad Debts	1.79M	1.58M	-	-	380K
Other Operating Activities, Total	10.72M	-14.03M	1.68M	4.77M	-6.78M
Change In Accounts Receivable	-4.31M	-48.77M	-2.08M	-42.79M	-46.54M
Change In Inventories	-8.13M	-3.8M	2.36M	8.9M	-12.19M
Change In Accounts Payable	-214K	-1.59M	4.22M	24.5M	-12.1M
Change in Other Net Operating Assets	-7.47M	14.64M	-35.11M	-22.05M	-58.55M
Cash from Operations	16.87M	-15.38M	19.48M	16.05M	-66.08M
Capital Expenditure	-5.48M	-3.1M	-2.16M	-2.38M	-2.7M
Sale of Property, Plant, and Equipment	-	-	1.02M	1.1M	-
Divestitures	-	13.42M	-	-	-
Investment in Marketable and Equity Securities, Total	-489K	-1.56M	160K	-	-67.74M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-1M
Other Investing Activities, Total	-	-100	1.33M	2.14M	6.71M
Cash from Investing	-5.97M	8.76M	355K	867K	-64.73M
Short Term Debt Issued, Total	-	12.77M	-	-	15.64M
Long-Term Debt Issued, Total	-	-	-	-	89K
Total Debt Issued	-	12.77M	-	-	15.73M
Short Term Debt Repaid, Total	-2.24M	-	-5.52M	-2.61M	-
Long-Term Debt Repaid, Total	-104K	-992K	-858K	-	-
Total Debt Repaid	-2.34M	-992K	-6.38M	-2.61M	-
Issuance of Common Stock	-	-	-	-	123M
Other Financing Activities, Total	-4.63M	-3.86M	-3.65M	-3.16M	-1.46M
Cash from Financing	-6.97M	7.92M	-10.03M	-5.78M	137M
Miscellaneous Cash Flow Adjustments	-100	-100	-	-	-
Net Change in Cash	3.93M	1.29M	9.8M	11.14M	6.24M
Supplemental Items
Cash Interest Paid	2.8M	3.86M	3.65M	4.16M	1.99M
Cash Income Tax Paid (Refund)	156K	17.98M	16.72M	12.77M	26.62M
Levered Free Cash Flow	3.48M	-23.53M	9.01M	4.72M	-85.52M
Unlevered Free Cash Flow	4.52M	-22.41M	9.92M	5.97M	-84.1M
Change In Net Working Capital	10.43M	44.47M	30.87M	28.79M	132M
Net Debt Issued / Repaid	-2.34M	11.78M	-6.38M	-2.61M	15.73M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	14.75	12.74	17.65	12.5	11.5
Return on Total Capital	21.44	18.35	24.82	17.38	14.5
Return On Equity %	32.7	33.89	33.63	23.13	22.33
Return on Common Equity	32.7	33.89	33.63	23.13	22.33
Margin Analysis
Gross Profit Margin %	52.38	44.41	41.96	44.47	35.67
SG&A Margin	16.17	11.65	19.61	23.65	12.12
EBITDA Margin %	16.94	19.02	16.51	15.67	15.66
EBITA Margin %	16.58	18.05	15.97	15.2	15.26
EBIT Margin %	16.58	18.05	15.97	15.2	15.26
Income From Continuing Operations Margin %	12.49	16.86	11.32	11.27	13.42
Net Income Margin %	12.49	16.86	11.32	11.27	13.42
Net Avail. For Common Margin %	12.49	16.86	11.32	11.27	13.42
Normalized Net Income Margin	10.91	11.14	9.71	9.48	10.62
Levered Free Cash Flow Margin	1.83	-11.5	2.21	1.27	-16.95
Unlevered Free Cash Flow Margin	2.37	-10.95	2.43	1.6	-16.67
Asset Turnover
Asset Turnover	1.42	1.13	1.77	1.32	1.21
Fixed Assets Turnover	8.02	7.72	15.43	14.21	18.82
Receivables Turnover (Average Receivables)	4.84	3.19	4.59	3.34	3.22
Inventory Turnover (Average Inventory)	17.71	10.27	20.04	33.48	41.5
Short Term Liquidity
Current Ratio	1.91	1.98	2.64	2.63	4.41
Quick Ratio	0.96	1.19	1.47	1.6	2.72
Operating Cash Flow to Current Liabilities	0.27	-0.17	0.23	0.15	-0.61
Days Sales Outstanding (Average Receivables)	75.47	114.46	79.75	109.3	113.3
Days Outstanding Inventory (Average Inventory)	20.61	35.56	18.27	10.9	8.8
Average Days Payable Outstanding	64.79	51.61	28.04	59.6	41.73
Cash Conversion Cycle (Average Days)	31.29	98.41	69.98	60.61	80.37
Long Term Solvency
Total Debt/Equity	21.4	25.09	14.65	10.32	9.19
Total Debt / Total Capital	17.63	20.06	12.78	9.36	8.42
LT Debt/Equity	2.19	0.72	-	-	0.02
Long-Term Debt / Total Capital	1.8	0.58	-	-	0.02
Total Liabilities / Total Assets	43.39	44.1	35.43	36.33	21.46
EBIT / Interest Expense	19.05	20.6	44.99	28.22	33.99
EBITDA / Interest Expense	19.47	21.71	46.5	29.08	34.88
(EBITDA - Capex) / Interest Expense	16.16	19.98	45.01	27.9	33.68
Total Debt / EBITDA	0.56	0.77	0.35	0.36	0.46
Net Debt / EBITDA	-0.04	0.2	-0.13	-0.38	-1.02
Total Debt / (EBITDA - Capex)	0.68	0.83	0.36	0.37	0.48
Net Debt / (EBITDA - Capex)	-0.05	0.21	-0.13	-0.4	-1.06
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	87.41	7.58	100.06	-8.67	35.83
Gross Profit, 1 Yr. Growth %	95.78	-8.78	90.15	-3.22	33
EBITDA, 1 Yr. Growth %	243.47	20.67	76.58	-13.17	35.59
EBITA, 1 Yr. Growth %	243.22	17.12	80.24	-12.89	36.3
EBIT, 1 Yr. Growth %	243.22	17.12	80.24	-12.89	36.3
Earnings From Cont. Operations, 1 Yr. Growth %	419.21	45.19	34.26	-9.15	59.91
Net Income, 1 Yr. Growth %	419.21	45.19	34.26	-9.15	59.91
Normalized Net Income, 1 Yr. Growth %	297.66	9.84	73.5	-10.79	52.24
Diluted EPS Before Extra, 1 Yr. Growth %	419.21	45.19	34.12	-9.09	22.35
Accounts Receivable, 1 Yr. Growth %	6.63	116.37	2.37	47.64	34.81
Inventory, 1 Yr. Growth %	774.26	41.41	-18.18	-83.77	707.31
Net Property, Plant and Equip., 1 Yr. Growth %	22.44	3.07	-3.66	2.01	2.66
Total Assets, 1 Yr. Growth %	26.56	42.6	16.68	27.94	53.73
Tangible Book Value, 1 Yr. Growth %	39.22	40.6	40.66	26.21	91.67
Common Equity, 1 Yr. Growth %	39.1	40.81	40.42	26.15	91.6
Cash From Operations, 1 Yr. Growth %	149.25	-191.19	-220.83	-17.59	-465.52
Capital Expenditures, 1 Yr. Growth %	113.33	-43.46	-30.42	10.21	13.73
Levered Free Cash Flow, 1 Yr. Growth %	-	-775.44	-137.7	-47.63	-2.4K
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-595.97	-143.52	-39.27	-1.76K
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	41.99	46.87	35.17	11.26
Gross Profit, 2 Yr. CAGR %	-	33.63	31.87	35.66	2.58
EBITDA, 2 Yr. CAGR %	-	103.67	46.33	23.93	8.46
EBITA, 2 Yr. CAGR %	-	100.49	45.54	25.41	8.87
EBIT, 2 Yr. CAGR %	-	100.49	45.54	25.41	8.87
Earnings From Cont. Operations, 2 Yr. CAGR %	-	174.57	55.8	10.45	21.1
Net Income, 2 Yr. CAGR %	-	174.57	55.8	10.45	21.1
Normalized Net Income, 2 Yr. CAGR %	-	109	38.05	24.41	16.39
Diluted EPS Before Extra, 2 Yr. CAGR %	-	174.58	55.89	10.42	5.99
Accounts Receivable, 2 Yr. CAGR %	-	51.9	48.83	22.94	41.08
Inventory, 2 Yr. CAGR %	-	251.61	7.57	-63.56	14.46
Net Property, Plant and Equip., 2 Yr. CAGR %	-	12.34	-0.35	-0.86	2.34
Total Assets, 2 Yr. CAGR %	-	34.35	28.96	22.18	42.92
Tangible Book Value, 2 Yr. CAGR %	-	39.91	41.75	33.24	57.7
Common Equity, 2 Yr. CAGR %	-	39.95	41.74	33.1	57.63
Cash From Operations, 2 Yr. CAGR %	-	50.76	10.08	-0.23	84.21
Capital Expenditures, 2 Yr. CAGR %	-	9.83	-52.03	-12.43	11.95
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	241.35	-55.57	208.04
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	515.86	-48.9	192.41
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	58.93	25.36	35.3
Gross Profit, 3 Yr. CAGR %	-	-	49.78	18.95	26.01
EBITDA, 3 Yr. CAGR %	-	-	92.84	22.89	27.66
EBITA, 3 Yr. CAGR %	-	-	92.06	22.57	28.87
EBIT, 3 Yr. CAGR %	-	-	92.06	22.57	28.87
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	116.04	30.16	25.33
Net Income, 3 Yr. CAGR %	-	-	116.04	30.16	25.33
Normalized Net Income, 3 Yr. CAGR %	-	-	96.42	19.35	32.96
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	115.97	30.24	14.64
Accounts Receivable, 3 Yr. CAGR %	-	-	33.18	48.43	26.78
Inventory, 3 Yr. CAGR %	-	-	116.27	-42.74	2.34
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	6.73	0.43	0.3
Total Assets, 3 Yr. CAGR %	-	-	28.14	28.62	33.58
Tangible Book Value, 3 Yr. CAGR %	-	-	38.21	36.37	51.8
Common Equity, 3 Yr. CAGR %	-	-	38.17	36.34	51.67
Cash From Operations, 3 Yr. CAGR %	-	-	42.25	-0.06	60.03
Capital Expenditures, 3 Yr. CAGR %	-	-	-5.67	-36.7	-4.46
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	82.73	52.93
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	183.74	54.34
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	37.81
Gross Profit, 5 Yr. CAGR %	-	-	-	-	28.73
EBITDA, 5 Yr. CAGR %	-	-	-	-	53.13
EBITA, 5 Yr. CAGR %	-	-	-	-	52.98
EBIT, 5 Yr. CAGR %	-	-	-	-	52.98
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	71.38
Net Income, 5 Yr. CAGR %	-	-	-	-	71.38
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	59.32
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	62.46
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	36.28
Inventory, 5 Yr. CAGR %	-	-	-	-	67.67
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	4.95
Total Assets, 5 Yr. CAGR %	-	-	-	-	33.86
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	45.7
Common Equity, 5 Yr. CAGR %	-	-	-	-	45.65
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	57.73
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	1.02