Income Statement Shasha Denims PLC.

Stocks

SHASHADNIM

BD0466SDL003

Textiles & Leather Goods

End-of-day quote Dhaka S.E. 2026-08-24			5-day change	1st Jan Change
27.10 ^BDT	-3.21%		-3.90%	+73.72%

06-01	Shasha Denims PLC. Reports Earnings Results for the Third Quarter and Nine Months Ended March 31, 2026	CI
02-01	Shasha Denims PLC Announces Incorporation of Ghorashal Inland Container Terminal	CI

08a.YkmEAsDN0reeHgia3BpT1jVHq0nvANKuIwhyvIjnBFs.KybwUa-j5O2rQWupvk4agnAK0nyuUeDJGmEczMzebwgHJsZEl7ih3ddfZw

Published financial data: SHASHA DENIMS PLC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021	2022	2023	2024	2025
Revenues	9.01B	9.37B	8.75B	11.39B	11.29B
Total Revenues	9.01B	9.37B	8.75B	11.39B	11.29B
Cost of Goods Sold, Total	7.96B	8.24B	7.27B	10.26B	10.05B
Gross Profit	1.05B	1.13B	1.48B	1.13B	1.23B
Selling General & Admin Expenses, Total	319M	245M	260M	248M	270M
Other Operating Expenses	480K	654K	8.48M	1.69M	3.45M
Other Operating Expenses, Total	320M	246M	269M	249M	273M
Operating Income	728M	889M	1.21B	883M	960M
Interest Expense, Total	-285M	-246M	-313M	-185M	-251M
Interest And Investment Income	408K	3.35M	7.31M	7.45M	6.69M
Net Interest Expenses	-285M	-243M	-306M	-178M	-245M
Income (Loss) On Equity Invest.	-	30.37M	31.3M	25.67M	93.79M
Currency Exchange Gains (Loss)	1.92K	-163M	-487M	-336M	-377M
Other Non Operating Income (Expenses)	-256M	-292M	-164M	-99.3M	-117M
EBT, Excl. Unusual Items	187M	222M	283M	296M	315M
Gain (Loss) On Sale Of Investments	8.31M	-	-	-	-
Gain (Loss) On Sale Of Assets	-4.37M	-	-	-	583K
Asset Writedown	-	-1.23B	-	-	-
Insurance Settlements	51.39M	-	-	-	-
Other Unusual Items	-1.61M	4.12M	1.04M	488K	165K
EBT, Incl. Unusual Items	241M	-1B	284M	296M	315M
Income Tax Expense	62.08M	70.26M	98.62M	48.12M	98.61M
Earnings From Continuing Operations	179M	-1.07B	186M	248M	217M
Net Income to Company	179M	-1.07B	186M	248M	217M
Minority Interest	-35.27M	259M	12.29M	2M	5.05M
Net Income - (IS)	143M	-812M	198M	250M	222M
Net Income to Common Incl Extra Items	143M	-812M	198M	250M	222M
Net Income to Common Excl. Extra Items	143M	-812M	198M	250M	222M
Per Share Items
Net EPS - Basic	1.02	-5.75	1.4	1.77	1.57
Basic EPS - Continuing Operations	1.02	-5.75	1.4	1.77	1.57
Basic Weighted Average Shares Outstanding	141M	141M	141M	141M	141M
Net EPS - Diluted	1.02	-5.75	1.4	1.77	1.57
Diluted EPS - Continuing Operations	1.02	-5.75	1.4	1.77	1.57
Diluted Weighted Average Shares Outstanding	141M	141M	141M	141M	141M
Normalized Basic EPS	0.58	2.82	1.34	1.32	1.43
Normalized Diluted EPS	0.58	2.82	1.34	1.32	1.43
Dividend Per Share	1	1	1	1	0.5
Payout Ratio	46.89	-17.38	71.28	56.25	63.44
Supplemental Items
EBITDA	1.05B	1.18B	1.49B	1.17B	1.22B
EBITA	728M	889M	1.21B	883M	960M
EBIT	728M	889M	1.21B	883M	960M
EBITDAR	1.05B	1.19B	1.5B	1.18B	1.22B
Effective Tax Rate - (Ratio)	25.8	-7.02	34.7	16.25	31.26
Current Domestic Taxes	-	-	96.55M	72.44M	117M
Total Current Taxes	44.48M	54.86M	96.55M	72.44M	117M
Deferred Domestic Taxes	-	-	2.07M	-24.31M	-18.49M
Total Deferred Taxes	17.6M	15.4M	2.07M	-24.31M	-18.49M
Normalized Net Income	81.52M	397M	189M	187M	202M
Interest on Long-Term Debt	15.34M	8.29M	9.5M	14.87M	15.5M
Non-Cash Pension Expense	3.59M	4.02M	4.55M	18.55M	38.58M
Supplemental Operating Expense Items
Advertising Expense	1.66M	1.06M	672K	603K	421K
Marketing Expenses	38.36M	43.12M	53.43M	16.28M	14.63M
Selling and Marketing Expenses	56.23M	44.17M	54.1M	16.89M	15.05M
General and Administrative Expenses	260M	201M	206M	230M	254M
Research And Development Expense From Footnotes	421K	2.22M	2.02M	105M	2.34M
Net Rental Expense, Total	6.51M	4.03M	3.81M	4.8M	414K
Imputed Operating Lease Interest Expense	2.47M	1.09M	1.55M	1.73M	188K
Imputed Operating Lease Depreciation	4.04M	2.94M	2.26M	3.07M	226K
Maintenance & Repair Expenses, Total	17.03M	6.37M	1.8M	3.75M	3.03M

Fiscal Period: June	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	492M	631M	302M	215M	221M
Total Cash And Short Term Investments	492M	631M	302M	215M	221M
Accounts Receivable, Total	4.63B	4.41B	2.9B	3.99B	3.74B
Other Receivables	-	624K	642K	378K	3.82M
Notes Receivable	-	-	-	209M	255M
Total Receivables	4.63B	4.42B	2.9B	4.2B	4B
Inventory	3.02B	3.48B	2.48B	2.81B	3.03B
Prepaid Expenses	18.69M	5.09M	6.15M	11.23M	271M
Other Current Assets, Total	835M	667M	478M	506M	299M
Total Current Assets	9B	9.19B	6.17B	7.75B	7.82B
Gross Property Plant And Equipment	11.57B	11.36B	8.99B	9.2B	9.91B
Accumulated Depreciation	-5.13B	-5.39B	-3.82B	-4.11B	-4.36B
Net Property Plant And Equipment	6.44B	5.96B	5.17B	5.09B	5.55B
Long-term Investments	70.51M	308M	412M	426M	519M
Other Intangibles, Total	25.2M	20.06M	18.14M	23.08M	22.83M
Other Long-Term Assets, Total	-	-	-	-	-
Total Assets	15.54B	15.49B	11.77B	13.28B	13.91B
Liabilities
Accounts Payable, Total	2.09B	994M	1.4B	2.62B	2.53B
Accrued Expenses, Total	146M	95.97M	197M	303M	375M
Short-term Borrowings	4.42B	5.2B	2.91B	3.26B	3.15B
Current Portion of Long-Term Debt	161M	513M	237M	215M	629M
Current Portion of Leases	25.75M	17.05M	19.57M	29.78M	35.82M
Current Income Taxes Payable	79.12M	89.08M	147M	131M	180M
Other Current Liabilities	18.67M	14.21M	15.65M	16.15M	16.57M
Total Current Liabilities	6.94B	6.92B	4.93B	6.58B	6.91B
Long-Term Debt	1.49B	2.42B	738M	530M	781M
Long-Term Leases	233M	122M	138M	128M	116M
Deferred Tax Liability Non Current	184M	197M	199M	175M	156M
Other Non Current Liabilities	105M	58.8M	-	-	-
Total Liabilities	8.95B	9.72B	6.01B	7.41B	7.97B
Common Stock, Total	1.34B	1.41B	1.41B	1.41B	1.41B
Additional Paid In Capital	1.25B	1.25B	1.25B	1.25B	1.25B
Retained Earnings	2.4B	1.47B	1.53B	1.62B	1.71B
Comprehensive Income and Other	926M	1.54B	1.53B	1.53B	1.53B
Total Common Equity	5.92B	5.67B	5.72B	5.82B	5.9B
Minority Interest	665M	90.4M	34.3M	52.15M	47.1M
Total Equity	6.58B	5.76B	5.76B	5.87B	5.95B
Total Liabilities And Equity	15.54B	15.49B	11.77B	13.28B	13.91B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	141M	141M	141M	141M	141M
ECS Total Common Shares Outstanding	141M	141M	141M	141M	141M
Book Value / Share	41.97	40.23	40.57	41.26	41.84
Tangible Book Value	5.89B	5.65B	5.7B	5.8B	5.88B
Tangible Book Value Per Share	41.79	40.09	40.44	41.1	41.67
Total Debt	6.33B	8.27B	4.05B	4.16B	4.71B
Net Debt	5.84B	7.64B	3.75B	3.95B	4.49B
Debt Equivalent Oper. Leases	52.05M	32.22M	30.44M	38.43M	3.31M
Minority Interest, Total (Incl. Fin. Div)	665M	90.4M	34.3M	52.15M	47.1M
Equity Method Investments, Total	70.51M	308M	412M	426M	519M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	1.55B	2.54B	1.53B	1.4B	1.35B
Inventories - Work In Process, Total	322M	296M	377M	551M	634M
Inventories - Finished Goods, Total	635M	438M	348M	629M	792M
Inventories - Others	518M	201M	223M	234M	260M
Land - (BS)	1.11B	1.77B	1.77B	1.77B	1.77B
Buildings, Total	1.39B	1.4B	1.27B	1.58B	1.66B
Machinery, Total	8.26B	8.56B	6.02B	5.46B	6.04B
Full Time Employees	1.31K	2.56K	2.74K	-	1.53K

Fiscal Period: June	2021	2022	2023	2024	2025
Net Income	143M	-812M	198M	250M	222M
Depreciation & Amortization - CF	340M	304M	290M	288M	271M
Depreciation & Amortization, Total	340M	304M	290M	288M	271M
Amortization of Deferred Charges, Total - (CF)	2.76M	2.22M	2.02M	5.24M	2.34M
(Gain) Loss From Sale Of Asset	-	-	-	-	-583K
Other Operating Activities, Total	-284M	-575M	21.26M	-58.96M	-123M
Change In Accounts Receivable	-	-	-196M	-1.09B	251M
Change In Inventories	-	-	998M	-336M	-218M
Change In Accounts Payable	-	-	410M	1.22B	-94.59M
Change in Other Net Operating Assets	-	-	71.94M	72.49M	71.09M
Cash from Operations	202M	-1.08B	1.79B	354M	380M
Capital Expenditure	-488M	-304M	-118M	-241M	-738M
Sale of Property, Plant, and Equipment	-	-	-	-	-
Sale (Purchase) of Real Estate properties	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-232M	-52.5M	188M	-	801K
Other Investing Activities, Total	-	-	-	17.71M	2.55M
Cash from Investing	-720M	-356M	70.22M	-223M	-735M
Short Term Debt Issued, Total	-	662M	-	346M	-
Long-Term Debt Issued, Total	462M	1.28B	3.26M	-	665M
Total Debt Issued	462M	1.94B	3.26M	346M	665M
Short Term Debt Repaid, Total	-114M	-	-1.64B	-	-113M
Long-Term Debt Repaid, Total	-9.46M	-46.55M	-421M	-443M	-5.06M
Total Debt Repaid	-124M	-46.55M	-2.06B	-443M	-118M
Issuance of Common Stock	-	-	-	-	-
Common Dividends Paid	-67.16M	-141M	-141M	-141M	-141M
Common & Preferred Stock Dividends Paid	-67.16M	-141M	-141M	-141M	-141M
Other Financing Activities, Total	9.02M	-2.23M	1.44M	70K	-45.81M
Cash from Financing	281M	1.75B	-2.19B	-237M	360M
Foreign Exchange Rate Adjustments	1.92K	763K	112	-	-
Miscellaneous Cash Flow Adjustments	-1	1	1	-	-
Net Change in Cash	-237M	318M	-329M	-106M	5.93M
Supplemental Items
Cash Interest Paid	285M	705M	889M	626M	750M
Cash Income Tax Paid (Refund)	108M	71.8M	105M	79.41M	123M
Levered Free Cash Flow	-346M	-789M	4B	134M	-64.07M
Unlevered Free Cash Flow	-167M	-636M	4.2B	250M	92.99M
Change In Net Working Capital	478M	1.19B	-3.27B	354M	42.72M
Net Debt Issued / Repaid	339M	1.9B	-2.05B	-96.35M	547M

Fiscal Period: June	2021	2022	2023	2024	2025
Profitability
Return on Assets	2.97	3.58	5.55	4.4	4.41
Return on Total Capital	3.6	4.12	6.34	5.56	5.8
Return On Equity %	2.69	-17.34	3.22	4.26	3.67
Return on Common Equity	2.44	-14	3.47	4.33	3.79
Margin Analysis
Gross Profit Margin %	11.63	12.11	16.9	9.94	10.93
SG&A Margin	3.55	2.62	2.97	2.17	2.39
EBITDA Margin %	11.62	12.64	17.05	10.28	10.82
EBITA Margin %	8.08	9.48	13.82	7.75	8.51
EBIT Margin %	8.08	9.48	13.82	7.75	8.51
Income From Continuing Operations Margin %	1.98	-11.42	2.12	2.18	1.92
Net Income Margin %	1.59	-8.66	2.26	2.19	1.97
Net Avail. For Common Margin %	1.59	-8.66	2.26	2.19	1.97
Normalized Net Income Margin	0.9	4.24	2.16	1.64	1.79
Levered Free Cash Flow Margin	-3.84	-8.42	45.75	1.18	-0.57
Unlevered Free Cash Flow Margin	-1.86	-6.78	47.98	2.19	0.82
Asset Turnover
Asset Turnover	0.59	0.6	0.64	0.91	0.83
Fixed Assets Turnover	1.43	1.51	1.57	2.22	2.12
Receivables Turnover (Average Receivables)	2.01	2.07	2.39	3.3	2.92
Inventory Turnover (Average Inventory)	2.65	2.54	2.44	3.88	3.44
Short Term Liquidity
Current Ratio	1.3	1.33	1.25	1.18	1.13
Quick Ratio	0.74	0.73	0.65	0.64	0.57
Operating Cash Flow to Current Liabilities	0.03	-0.16	0.36	0.05	0.06
Days Sales Outstanding (Average Receivables)	181.55	176.19	152.66	110.75	125
Days Outstanding Inventory (Average Inventory)	137.68	143.95	149.44	94.35	106.08
Average Days Payable Outstanding	96.19	64.71	69.75	69.55	91.54
Cash Conversion Cycle (Average Days)	223.04	255.43	232.35	135.55	139.54
Long Term Solvency
Total Debt/Equity	96.17	143.52	70.3	70.92	79.19
Total Debt / Total Capital	49.02	58.93	41.28	41.49	44.19
LT Debt/Equity	26.23	44.09	15.21	11.22	15.08
Long-Term Debt / Total Capital	13.37	18.11	8.93	6.56	8.42
Total Liabilities / Total Assets	57.63	62.78	51.07	55.8	57.25
EBIT / Interest Expense	2.55	3.61	3.86	4.77	3.82
EBITDA / Interest Expense	3.75	4.85	4.79	6.33	4.9
(EBITDA - Capex) / Interest Expense	2.04	3.61	4.41	5.02	1.96
Total Debt / EBITDA	5.93	6.94	2.7	3.56	3.82
Net Debt / EBITDA	5.47	6.41	2.5	3.37	3.64
Total Debt / (EBITDA - Capex)	10.91	9.3	2.93	4.48	9.54
Net Debt / (EBITDA - Capex)	10.06	8.59	2.71	4.25	9.1
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	22.87	4.04	-6.66	30.21	-0.92
Gross Profit, 1 Yr. Growth %	1.84	8.27	30.28	-23.42	8.95
EBITDA, 1 Yr. Growth %	-5.26	13.18	25.95	-21.64	3.88
EBITA, 1 Yr. Growth %	-8.23	22.05	36.11	-27.03	8.79
EBIT, 1 Yr. Growth %	-8.23	22.05	36.11	-27.03	8.79
Earnings From Cont. Operations, 1 Yr. Growth %	-40.53	-699.72	-117.34	33.6	-12.55
Net Income, 1 Yr. Growth %	-50.49	-666.62	-124.38	26.31	-11.23
Normalized Net Income, 1 Yr. Growth %	-41.74	387.52	-52.38	-1.34	8.03
Diluted EPS Before Extra, 1 Yr. Growth %	-50.46	-666.62	-124.33	26.31	-11.23
Accounts Receivable, 1 Yr. Growth %	7.09	-4.75	-34.23	37.44	-6.28
Inventory, 1 Yr. Growth %	1.25	15.05	-28.76	13.55	7.77
Net Property, Plant and Equip., 1 Yr. Growth %	4.46	-7.37	-13.35	-1.52	9.07
Total Assets, 1 Yr. Growth %	2.68	-0.32	-24.03	12.91	4.74
Tangible Book Value, 1 Yr. Growth %	1.35	-4.06	0.88	1.62	1.4
Common Equity, 1 Yr. Growth %	1.34	-4.13	0.84	1.7	1.39
Cash From Operations, 1 Yr. Growth %	-50.5	-633.93	-266.17	-80.26	7.41
Capital Expenditures, 1 Yr. Growth %	-38.83	-37.72	-61.16	104.45	206.05
Levered Free Cash Flow, 1 Yr. Growth %	-73.83	122.54	-606.02	-96.64	-144.59
Unlevered Free Cash Flow, 1 Yr. Growth %	-85.05	260.21	-758.83	-94.04	-64.14
Dividend Per Share, 1 Yr. Growth %	110	0	0	0	-50
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	6.64	13.06	-1.46	10.24	13.58
Gross Profit, 2 Yr. CAGR %	3.09	5.01	18.76	-0.12	-8.66
EBITDA, 2 Yr. CAGR %	-0.41	3.55	19.4	-0.59	-9.58
EBITA, 2 Yr. CAGR %	-0.21	5.83	28.89	-0.34	-10.9
EBIT, 2 Yr. CAGR %	-0.21	5.83	28.89	-0.34	-10.9
Earnings From Cont. Operations, 2 Yr. CAGR %	-31.4	88.85	1.97	-51.87	8.09
Net Income, 2 Yr. CAGR %	-39.43	67.48	17.54	-44.5	5.89
Normalized Net Income, 2 Yr. CAGR %	-39.99	68.54	52.37	-31.45	3.24
Diluted EPS Before Extra, 2 Yr. CAGR %	-39.43	67.54	17.41	-44.5	5.89
Accounts Receivable, 2 Yr. CAGR %	11.88	1	-20.85	-4.92	13.49
Inventory, 2 Yr. CAGR %	14.35	7.93	-9.47	-10.06	10.62
Net Property, Plant and Equip., 2 Yr. CAGR %	14.53	-1.64	-10.41	-7.62	3.64
Total Assets, 2 Yr. CAGR %	11.82	1.17	-12.98	-7.38	8.75
Tangible Book Value, 2 Yr. CAGR %	-0.39	-1.39	-1.62	1.25	1.51
Common Equity, 2 Yr. CAGR %	-0.22	-1.43	-1.67	1.27	1.54
Cash From Operations, 2 Yr. CAGR %	-40.85	62.57	197.86	-42.73	-53.96
Capital Expenditures, 2 Yr. CAGR %	22.96	-38.28	-50.82	-10.89	150.15
Levered Free Cash Flow, 2 Yr. CAGR %	8.91	-22.69	235.91	-58.8	-87.34
Unlevered Free Cash Flow, 2 Yr. CAGR %	-36.95	-24.64	387.76	-37.37	-85.1
Dividend Per Share, 2 Yr. CAGR %	44.91	44.91	0	0	-29.29
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	6.25	5.77	6.06	8.13	6.39
Gross Profit, 3 Yr. CAGR %	-5.44	4.79	12.83	2.6	2.82
EBITDA, 3 Yr. CAGR %	-5.39	3.93	10.54	3.8	1.03
EBITA, 3 Yr. CAGR %	-10.17	6.71	15.09	6.63	2.62
EBIT, 3 Yr. CAGR %	-10.17	6.71	15.09	6.63	2.62
Earnings From Cont. Operations, 3 Yr. CAGR %	-31.52	41.31	-14.81	11.58	-41.27
Net Income, 3 Yr. CAGR %	-36.31	27.63	-11.89	20.39	-35.1
Normalized Net Income, 3 Yr. CAGR %	-41.06	20.64	10.6	31.82	-20.23
Diluted EPS Before Extra, 3 Yr. CAGR %	-36.31	27.63	-11.94	20.39	-35.1
Accounts Receivable, 3 Yr. CAGR %	13.75	6.04	-12.46	-4.87	-5.38
Inventory, 3 Yr. CAGR %	4.83	14.58	-6.03	-2.37	-4.47
Net Property, Plant and Equip., 3 Yr. CAGR %	9.45	6.71	-5.71	-7.54	-2.36
Total Assets, 3 Yr. CAGR %	8.76	7.62	-8.04	-5.09	-3.51
Tangible Book Value, 3 Yr. CAGR %	-0.24	-1.63	-0.64	-0.55	1.3
Common Equity, 3 Yr. CAGR %	-0.12	-1.54	-0.68	-0.56	1.31
Cash From Operations, 3 Yr. CAGR %	-8.61	23.16	63.76	20.53	-29.37
Capital Expenditures, 3 Yr. CAGR %	-0.48	-1.98	-47.11	-20.92	34.45
Levered Free Cash Flow, 3 Yr. CAGR %	40.5	39.41	44.71	-27.66	-56.73
Unlevered Free Cash Flow, 3 Yr. CAGR %	45.19	14.72	55.37	12.3	-47.35
Dividend Per Share, 3 Yr. CAGR %	-7.69	28.06	28.06	0	-20.63
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	9.84	8.42	3.1	7.53	9.01
Gross Profit, 5 Yr. CAGR %	-0.86	-1.24	3.59	2.8	3.69
EBITDA, 5 Yr. CAGR %	-2.7	-1.09	3.84	2.1	2.03
EBITA, 5 Yr. CAGR %	-4.99	-2.53	3.79	3.84	3.89
EBIT, 5 Yr. CAGR %	-4.99	-2.53	3.79	3.84	3.89
Earnings From Cont. Operations, 5 Yr. CAGR %	-20.54	12.59	-19.7	-8.15	-6.3
Net Income, 5 Yr. CAGR %	-23.95	6.58	-18.62	-8.53	-5.17
Normalized Net Income, 5 Yr. CAGR %	-27.72	-0.81	-13.82	-3.77	7.59
Diluted EPS Before Extra, 5 Yr. CAGR %	-23.94	6.58	-18.66	-8.53	-5.16
Accounts Receivable, 5 Yr. CAGR %	13.27	11.65	-1.61	1.51	-2.88
Inventory, 5 Yr. CAGR %	22.95	12.97	-1.14	4.01	0.31
Net Property, Plant and Equip., 5 Yr. CAGR %	7.46	5.07	1.02	0.73	-2.07
Total Assets, 5 Yr. CAGR %	9.88	7.32	-0.52	1.35	-1.66
Tangible Book Value, 5 Yr. CAGR %	3.12	0.47	-0.79	-0.49	0.21
Common Equity, 5 Yr. CAGR %	3.19	0.53	-0.75	-0.43	0.2
Cash From Operations, 5 Yr. CAGR %	-17.23	29.02	46.61	-9.33	-1.42
Capital Expenditures, 5 Yr. CAGR %	-12.65	-5.54	-24.93	-5.65	-1.53
Levered Free Cash Flow, 5 Yr. CAGR %	-	10.94	100.15	-14.35	-45.4
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	8.55	138.26	-9.9	-39.2
Dividend Per Share, 5 Yr. CAGR %	-12.94	-12.94	-4.69	16	0.98