Income Statement Tosrifa Industries PLC

Stocks

TOSRIFA

BD0468TIL006

End-of-day quote Dhaka S.E. 2026-09-10			5-day change	1st Jan Change
19.00 ^BDT	-1.55%		-9.95%	+13.10%

06-30	Tosrifa Industries Limited will Change its Name to Tosrifa Industries PLC	CI
04-30	Tosrifa Industries Limited Reports Earnings Results for the Third Quarter and Nine Months Ended March 31, 2026	CI

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Published financial data: TOSRIFA INDUSTRIES PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2021 (BDT)	2022 (BDT)	2023 (BDT)	2024 (BDT)	2025 (BDT)
Revenues	3.01B	4.91B	5.11B	4.7B	5.03B
Total Revenues	3.01B	4.91B	5.11B	4.7B	5.03B
Cost of Goods Sold, Total	2.66B	4.43B	4.64B	4.21B	4.54B
Gross Profit	349M	475M	474M	497M	485M
Selling General & Admin Expenses, Total	204M	252M	252M	243M	271M
Other Operating Expenses	4.63M	452K	175K	175K	594K
Other Operating Expenses, Total	209M	253M	252M	243M	271M
Operating Income	141M	222M	222M	254M	213M
Interest Expense, Total	-109M	-98.87M	-132M	-196M	-237M
Interest And Investment Income	49.83K	34.49K	2.53K	1.71M	2.58M
Net Interest Expenses	-109M	-98.83M	-132M	-194M	-234M
Other Non Operating Income (Expenses)	48.95M	38.51M	44.84M	44.03M	129M
EBT, Excl. Unusual Items	81.08M	162M	135M	104M	108M
EBT, Incl. Unusual Items	81.08M	162M	135M	104M	108M
Income Tax Expense	38.3M	52.81M	63.7M	54.25M	56.69M
Earnings From Continuing Operations	42.78M	109M	70.8M	49.59M	50.97M
Net Income to Company	42.78M	109M	70.8M	49.59M	50.97M
Net Income - (IS)	42.78M	109M	70.8M	49.59M	50.97M
Net Income to Common Incl Extra Items	42.78M	109M	70.8M	49.59M	50.97M
Net Income to Common Excl. Extra Items	42.78M	109M	70.8M	49.59M	50.97M
Per Share Items
Net EPS - Basic	0.63	1.61	1.04	0.73	0.75
Basic EPS - Continuing Operations	0.63	1.61	1.04	0.73	0.75
Basic Weighted Average Shares Outstanding	67.99M	67.99M	67.99M	67.99M	67.99M
Net EPS - Diluted	0.63	1.61	1.04	0.73	0.75
Diluted EPS - Continuing Operations	0.63	1.61	1.04	0.73	0.75
Diluted Weighted Average Shares Outstanding	67.99M	67.99M	67.99M	67.99M	67.99M
Normalized Basic EPS	0.75	1.49	1.24	0.95	0.99
Normalized Diluted EPS	0.75	1.49	1.24	0.95	0.99
Dividend Per Share	0.24	0.3	0.35	0.35	0.4
Payout Ratio	0.01	15.1	28.87	47	47.05
Supplemental Items
EBITDA	267M	354M	356M	385M	340M
EBITA	141M	222M	222M	254M	213M
EBIT	141M	222M	222M	254M	213M
EBITDAR	270M	355M	358M	386M	341M
Effective Tax Rate - (Ratio)	47.24	32.58	47.36	52.24	52.66
Current Domestic Taxes	19.11M	28.05M	55.84M	56.17M	59.54M
Total Current Taxes	19.11M	28.05M	55.84M	56.17M	59.54M
Deferred Domestic Taxes	19.2M	24.76M	7.87M	-1.92M	-2.85M
Total Deferred Taxes	19.2M	24.76M	7.87M	-1.92M	-2.85M
Normalized Net Income	50.68M	101M	84.06M	64.9M	67.29M
Interest on Long-Term Debt	82.65M	56.69M	68.01M	59.17M	59.58M
Non-Cash Pension Expense	13.06M	10.68M	9.8M	4.38M	28.98M
Supplemental Operating Expense Items
Advertising Expense	8.8M	6.91M	22.44M	11.94M	5.37M
Marketing Expenses	-	-	-	-	-
Selling and Marketing Expenses	107M	146M	144M	132M	161M
General and Administrative Expenses	93.31M	98.13M	102M	105M	105M
Net Rental Expense, Total	3.17M	1.14M	1.2M	1.31M	329K
Imputed Operating Lease Interest Expense	1.57M	392K	439K	800K	292K
Imputed Operating Lease Depreciation	1.6M	751K	757K	515K	37.35K
Maintenance & Repair Expenses, Total	13.3M	15.4M	20.67M	19.27M	11.25M

Fiscal Period: June	2021 (BDT)	2022 (BDT)	2023 (BDT)	2024 (BDT)	2025 (BDT)
Assets
Cash And Equivalents	147M	224M	334M	331M	460M
Total Cash And Short Term Investments	147M	224M	334M	331M	460M
Accounts Receivable, Total	320M	525M	799M	652M	438M
Other Receivables	16.49M	17.68M	-	-	-
Total Receivables	337M	542M	799M	652M	438M
Inventory	714M	1.93B	1.95B	1.25B	1.21B
Prepaid Expenses	2.55M	3.59M	3.74M	2.84M	2.82M
Other Current Assets, Total	85.06M	74.06M	85.87M	122M	118M
Total Current Assets	1.28B	2.77B	3.17B	2.36B	2.23B
Gross Property Plant And Equipment	3.84B	3.96B	4.05B	4.12B	4.19B
Accumulated Depreciation	-719M	-850M	-985M	-1.12B	-1.24B
Net Property Plant And Equipment	3.12B	3.11B	3.06B	3B	2.95B
Other Intangibles, Total	1.61M	3.05M	2.44M	1.95M	1.56M
Total Assets	4.4B	5.88B	6.24B	5.36B	5.18B
Liabilities
Accounts Payable, Total	477M	687M	870M	571M	584M
Accrued Expenses, Total	10.57M	110M	110M	203M	182M
Short-term Borrowings	602M	1.9B	2.05B	1.53B	1.39B
Current Portion of Long-Term Debt	82.45M	226M	245M	216M	230M
Current Income Taxes Payable	-	-	-	-	-
Other Current Liabilities	89.6M	74.31M	107M	96.98M	95.65M
Total Current Liabilities	1.26B	3B	3.38B	2.62B	2.48B
Long-Term Debt	1.09B	710M	625M	488M	425M
Deferred Tax Liability Non Current	108M	132M	140M	138M	135M
Other Non Current Liabilities	-	-	1	-	-
Total Liabilities	2.46B	3.84B	4.15B	3.24B	3.04B
Common Stock, Total	663M	680M	680M	680M	680M
Additional Paid In Capital	433M	433M	433M	433M	433M
Retained Earnings	315M	391M	457M	486M	515M
Comprehensive Income and Other	536M	536M	520M	517M	515M
Total Common Equity	1.95B	2.04B	2.09B	2.12B	2.14B
Total Equity	1.95B	2.04B	2.09B	2.12B	2.14B
Total Liabilities And Equity	4.4B	5.88B	6.24B	5.36B	5.18B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	67.99M	67.99M	67.99M	67.99M	67.99M
ECS Total Common Shares Outstanding	67.99M	67.99M	67.99M	67.99M	67.99M
Book Value / Share	28.64	30	30.74	31.12	31.52
Tangible Book Value	1.95B	2.04B	2.09B	2.11B	2.14B
Tangible Book Value Per Share	28.61	29.96	30.71	31.09	31.5
Total Debt	1.77B	2.84B	2.92B	2.24B	2.04B
Net Debt	1.63B	2.61B	2.58B	1.9B	1.58B
Debt Equivalent Oper. Leases	25.39M	9.14M	9.57M	10.52M	2.63M
Account Code - Inventory Valuation	6	-	6	6	6
Inventories - Raw Materials, Total	403M	1.17B	1.1B	775M	720M
Inventories - Work In Process, Total	184M	379M	668M	299M	223M
Inventories - Finished Goods, Total	127M	375M	177M	176M	268M
Land - (BS)	674M	694M	695M	695M	695M
Buildings, Total	1.38B	1.39B	1.39B	1.39B	1.39B
Machinery, Total	1.73B	1.83B	1.92B	1.99B	2.06B
Full Time Employees	3.74K	3.62K	3.91K	3.91K	3.67K

Fiscal Period: June	2021 (BDT)	2022 (BDT)	2023 (BDT)	2024 (BDT)	2025 (BDT)
Net Income	42.78M	109M	70.8M	49.59M	50.97M
Depreciation & Amortization - CF	126M	131M	135M	131M	127M
Depreciation & Amortization, Total	126M	131M	135M	131M	127M
Amortization of Deferred Charges, Total - (CF)	401K	760K	609K	487K	390K
Other Operating Activities, Total	-49.83K	-34.49K	7.87M	-1.71M	-2.58M
Change In Accounts Receivable	-645K	-205M	-274M	147M	214M
Change In Inventories	-262M	-1.21B	-17.84M	696M	38.41M
Change In Accounts Payable	235M	201M	224M	-305M	13.99M
Change In Income Taxes	-	-	-	-	-
Change In Deferred Taxes	19.2M	24.76M	-	-1.92M	-2.85M
Change in Other Net Operating Assets	-60.6M	94.5M	5.75M	57.05M	-17.13M
Cash from Operations	100M	-857M	151M	772M	422M
Capital Expenditure	-83.35M	-106M	-93.86M	-68.43M	-75.11M
Sale (Purchase) of Intangible assets	-	-2.2M	-	-	-
Other Investing Activities, Total	-	-	-	-	-
Cash from Investing	-83.35M	-109M	-93.86M	-68.43M	-75.11M
Short Term Debt Issued, Total	-	1.3B	146M	-	-
Long-Term Debt Issued, Total	206M	144M	18.89M	-	13.16M
Total Debt Issued	206M	1.44B	165M	-	13.16M
Short Term Debt Repaid, Total	-110M	-	-	-517M	-145M
Long-Term Debt Repaid, Total	-60.59M	-378M	-85.07M	-166M	-63.04M
Total Debt Repaid	-170M	-378M	-85.07M	-683M	-208M
Common Dividends Paid	-4.92K	-16.51M	-20.44M	-23.31M	-23.98M
Common & Preferred Stock Dividends Paid	-4.92K	-16.51M	-20.44M	-23.31M	-23.98M
Other Financing Activities, Total	49.83K	-3.02M	2.53K	1.71M	2.58M
Cash from Financing	35.68M	1.05B	59.7M	-704M	-216M
Foreign Exchange Rate Adjustments	-5.27M	-3.55M	-7.16M	-3.07M	-2.27M
Miscellaneous Cash Flow Adjustments	-2	1	-1	-1	2
Net Change in Cash	47.25M	77.03M	110M	-3.52M	129M
Supplemental Items
Cash Interest Paid	109M	98.87M	132M	196M	237M
Cash Income Tax Paid (Refund)	19.11M	28.05M	55.84M	56.17M	59.54M
Levered Free Cash Flow	-29.66M	-1.02B	27.63M	691M	284M
Unlevered Free Cash Flow	38.26M	-955M	110M	814M	432M
Change In Net Working Capital	93.26M	1.12B	69.99M	-592M	-247M
Net Debt Issued / Repaid	35.64M	1.07B	80.13M	-683M	-195M

Fiscal Period: June	2021 (BDT)	2022 (BDT)	2023 (BDT)	2024 (BDT)	2025 (BDT)
Profitability
Return on Assets	2.07	2.7	2.29	2.74	2.53
Return on Total Capital	2.39	3.23	2.8	3.39	3.12
Return On Equity %	2.22	5.48	3.43	2.36	2.39
Return on Common Equity	2.22	5.48	3.43	2.36	2.39
Margin Analysis
Gross Profit Margin %	11.62	9.69	9.28	10.58	9.64
SG&A Margin	6.78	5.15	4.94	5.17	5.39
EBITDA Margin %	8.89	7.21	6.98	8.18	6.77
EBITA Margin %	4.68	4.53	4.34	5.4	4.24
EBIT Margin %	4.68	4.53	4.34	5.4	4.24
Income From Continuing Operations Margin %	1.42	2.23	1.39	1.05	1.01
Net Income Margin %	1.42	2.23	1.39	1.05	1.01
Net Avail. For Common Margin %	1.42	2.23	1.39	1.05	1.01
Normalized Net Income Margin	1.69	2.07	1.65	1.38	1.34
Levered Free Cash Flow Margin	-0.99	-20.72	0.54	14.7	5.66
Unlevered Free Cash Flow Margin	1.27	-19.46	2.16	17.3	8.6
Asset Turnover
Asset Turnover	0.71	0.95	0.84	0.81	0.95
Fixed Assets Turnover	0.96	1.58	1.66	1.55	1.69
Receivables Turnover (Average Receivables)	9.4	11.61	7.72	6.48	9.23
Inventory Turnover (Average Inventory)	4.56	3.35	2.39	2.63	3.69
Short Term Liquidity
Current Ratio	1.02	0.92	0.94	0.9	0.9
Quick Ratio	0.38	0.26	0.34	0.38	0.36
Operating Cash Flow to Current Liabilities	0.08	-0.29	0.04	0.29	0.17
Days Sales Outstanding (Average Receivables)	38.82	31.43	47.29	56.46	39.55
Days Outstanding Inventory (Average Inventory)	79.99	108.82	152.53	139.08	98.89
Average Days Payable Outstanding	43.01	37.64	61.07	75.18	46.81
Cash Conversion Cycle (Average Days)	75.8	102.61	138.74	120.36	91.63
Long Term Solvency
Total Debt/Equity	91.05	139.16	139.63	105.66	95.24
Total Debt / Total Capital	47.66	58.19	58.27	51.38	48.78
LT Debt/Equity	55.88	34.79	29.88	23.05	19.82
Long-Term Debt / Total Capital	29.25	14.55	12.47	11.21	10.15
Total Liabilities / Total Assets	55.8	65.32	66.48	60.53	58.64
EBIT / Interest Expense	1.3	2.25	1.68	1.3	0.9
EBITDA / Interest Expense	2.46	3.58	2.7	1.96	1.44
(EBITDA - Capex) / Interest Expense	1.69	2.5	1.99	1.61	1.12
Total Debt / EBITDA	6.63	8.02	8.19	5.81	6
Net Debt / EBITDA	6.08	7.39	7.25	4.95	4.65
Total Debt / (EBITDA - Capex)	9.64	11.47	11.11	7.07	7.7
Net Debt / (EBITDA - Capex)	8.84	10.56	9.84	6.02	5.96
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	53.68	63.14	4.15	-7.97	6.9
Gross Profit, 1 Yr. Growth %	151.84	36.06	-0.28	4.91	-2.53
EBITDA, 1 Yr. Growth %	159.88	32.42	0.74	7.92	-11.56
EBITA, 1 Yr. Growth %	-592.83	58.03	-0.35	14.64	-16.06
EBIT, 1 Yr. Growth %	-592.83	58.03	-0.35	14.64	-16.06
Earnings From Cont. Operations, 1 Yr. Growth %	-122.48	155.52	-35.23	-29.96	2.79
Net Income, 1 Yr. Growth %	-122.48	155.52	-35.23	-29.96	2.79
Normalized Net Income, 1 Yr. Growth %	-153.12	99.94	-17.03	-22.8	3.68
Diluted EPS Before Extra, 1 Yr. Growth %	-122.48	155.52	-35.23	-29.96	2.79
Accounts Receivable, 1 Yr. Growth %	0.2	63.92	52.27	-18.44	-32.85
Inventory, 1 Yr. Growth %	58.08	170.21	0.92	-35.77	-3.07
Net Property, Plant and Equip., 1 Yr. Growth %	-1.34	-0.41	-1.32	-2.05	-1.73
Total Assets, 1 Yr. Growth %	7.23	33.52	6.03	-14.03	-3.36
Tangible Book Value, 1 Yr. Growth %	2.27	4.69	2.5	1.26	1.3
Common Equity, 1 Yr. Growth %	2.25	4.76	2.47	1.23	1.28
Cash From Operations, 1 Yr. Growth %	1.27K	-955.37	-117.67	410.13	-45.33
Capital Expenditures, 1 Yr. Growth %	30.23	27.61	-11.76	-27.09	9.77
Levered Free Cash Flow, 1 Yr. Growth %	-262.22	3.33K	-102.72	2.4K	-58.85
Unlevered Free Cash Flow, 1 Yr. Growth %	-63.04	-2.6K	-111.54	638.7	-46.84
Dividend Per Share, 1 Yr. Growth %	-	23	16.67	0	14.29
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	23.91	58.34	30.35	-2.1	-0.81
Gross Profit, 2 Yr. CAGR %	8.61	85.11	16.48	2.28	1.12
EBITDA, 2 Yr. CAGR %	15.5	85.51	15.5	4.27	-2.31
EBITA, 2 Yr. CAGR %	11.87	179.08	25.49	6.88	-1.91
EBIT, 2 Yr. CAGR %	11.87	179.08	25.49	6.88	-1.91
Earnings From Cont. Operations, 2 Yr. CAGR %	134.38	-24.2	28.65	-32.64	-15.15
Net Income, 2 Yr. CAGR %	134.38	-24.2	28.65	-32.64	-15.15
Normalized Net Income, 2 Yr. CAGR %	11.2	3.06	28.8	-19.97	-10.53
Diluted EPS Before Extra, 2 Yr. CAGR %	134.38	-24.2	28.65	-32.64	-15.15
Accounts Receivable, 2 Yr. CAGR %	-9.74	28.16	57.99	11.44	-26
Inventory, 2 Yr. CAGR %	24.07	106.67	65.14	-19.49	-21.1
Net Property, Plant and Equip., 2 Yr. CAGR %	-1.52	-0.88	-0.86	-1.69	-1.89
Total Assets, 2 Yr. CAGR %	0.83	19.65	18.98	-4.52	-8.85
Tangible Book Value, 2 Yr. CAGR %	-3.72	3.47	3.59	1.88	1.28
Common Equity, 2 Yr. CAGR %	-3.74	3.5	3.61	1.85	1.26
Cash From Operations, 2 Yr. CAGR %	30.73	984.35	22.93	-5.06	67
Capital Expenditures, 2 Yr. CAGR %	-56.72	28.92	6.12	-19.79	-10.54
Levered Free Cash Flow, 2 Yr. CAGR %	-76.13	645.57	-3.48	-17.54	220.78
Unlevered Free Cash Flow, 2 Yr. CAGR %	-71.58	203.67	69.66	-7.68	98.16
Dividend Per Share, 2 Yr. CAGR %	58.08	-	19.79	8.01	6.9
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	33.95	35.81	37.7	16.07	0.81
Gross Profit, 3 Yr. CAGR %	13.9	17.08	50.62	12.49	0.65
EBITDA, 3 Yr. CAGR %	21.94	20.89	51.35	12.91	-1.3
EBITA, 3 Yr. CAGR %	16.77	25.52	97.99	21.76	-1.39
EBIT, 3 Yr. CAGR %	16.77	25.52	97.99	21.76	-1.39
Earnings From Cont. Operations, 3 Yr. CAGR %	-18.81	141.22	-28.07	5.05	-22.45
Net Income, 3 Yr. CAGR %	-18.81	141.22	-28.07	5.05	-22.45
Normalized Net Income, 3 Yr. CAGR %	-3.52	35.22	-4.13	8.6	-12.75
Diluted EPS Before Extra, 3 Yr. CAGR %	-18.81	141.22	-28.07	5.05	-22.45
Accounts Receivable, 3 Yr. CAGR %	64.79	10.12	35.74	26.74	-5.87
Inventory, 3 Yr. CAGR %	28.65	60.83	62.75	20.54	-14.35
Net Property, Plant and Equip., 3 Yr. CAGR %	3.2	-1.15	-1.02	-1.26	-1.7
Total Assets, 3 Yr. CAGR %	6.85	10.72	14.93	6.77	-4.14
Tangible Book Value, 3 Yr. CAGR %	-2.86	-0.99	3.15	2.81	1.69
Common Equity, 3 Yr. CAGR %	-2.87	-0.98	3.15	2.81	1.66
Cash From Operations, 3 Yr. CAGR %	-5.56	144.51	174.9	97.55	-21.01
Capital Expenditures, 3 Yr. CAGR %	-48.61	-37.94	13.61	-6.36	-10.95
Levered Free Cash Flow, 3 Yr. CAGR %	-63.37	24.99	14.76	185.61	-34.6
Unlevered Free Cash Flow, 3 Yr. CAGR %	-59.82	26.31	2.09	177.04	-23.2
Dividend Per Share, 3 Yr. CAGR %	-	45.4	-	12.79	10.06
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	16.13	32.38	32.5	19.15	20.77
Gross Profit, 5 Yr. CAGR %	8.45	16.34	14.93	10.92	28.43
EBITDA, 5 Yr. CAGR %	13.51	21.47	19.32	13.94	27.04
EBITA, 5 Yr. CAGR %	7.38	20.22	20.18	17.71	49.5
EBIT, 5 Yr. CAGR %	7.38	20.22	20.18	17.71	49.5
Earnings From Cont. Operations, 5 Yr. CAGR %	-17.35	5.57	-2.4	44.81	-23.16
Net Income, 5 Yr. CAGR %	-17.35	5.57	-2.4	44.81	-23.16
Normalized Net Income, 5 Yr. CAGR %	-11.31	8.65	8.3	9.63	-6.74
Diluted EPS Before Extra, 5 Yr. CAGR %	-17.35	5.57	-2.4	44.81	-23.16
Accounts Receivable, 5 Yr. CAGR %	5.01	27.81	62.03	10.65	6.49
Inventory, 5 Yr. CAGR %	35.82	55.99	42.16	21.94	21.83
Net Property, Plant and Equip., 5 Yr. CAGR %	17.84	6.62	1.56	-1.36	-1.37
Total Assets, 5 Yr. CAGR %	12.46	14.75	11.55	4.35	4.75
Tangible Book Value, 5 Yr. CAGR %	-1.51	-0.67	-0.33	0.15	2.4
Common Equity, 5 Yr. CAGR %	-1.51	-0.66	-0.33	0.14	2.39
Cash From Operations, 5 Yr. CAGR %	9.15	48.94	4.94	67.47	125.21
Capital Expenditures, 5 Yr. CAGR %	-23.26	-33.88	-31.32	-31.23	3.25
Levered Free Cash Flow, 5 Yr. CAGR %	-	8.54	-46.03	5.83	73.13
Unlevered Free Cash Flow, 5 Yr. CAGR %	-	7.57	-28.51	11.42	33.1
Dividend Per Share, 5 Yr. CAGR %	-	-20.24	-	29.1	-