Fine-Line Circuits Limited (BOM:517264)

Fine-Line Circuits Income Statement

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Operating Revenue	332.74	303.7	242.79	274.59	300.59	226.59
Other Revenue	-0.01	-0	-	-	-	-
Revenue	332.73	303.7	242.79	274.59	300.59	226.59
Revenue Growth (YoY)	19.48%	25.08%	-11.58%	-8.65%	32.66%	-15.13%
Cost of Revenue	150.06	124.49	96.26	125.65	134.47	83.16
Gross Profit	182.68	179.2	146.53	148.95	166.12	143.43
Selling, General & Admin	62.43	60.2	56.06	55.13	54.13	46.38
Other Operating Expenses	109.24	109.24	82.68	89.39	98.02	89.64
Operating Expenses	178.38	175.46	144.51	149.56	157.14	141.98
Operating Income	4.3	3.74	2.02	-0.61	8.98	1.45
Interest Expense	-3.93	-3.55	-4.29	-4.46	-4.23	-4.37
Interest & Investment Income	0.15	0.15	0.75	1.01	0.81	0.94
Currency Exchange Gain (Loss)	1.84	1.84	3.12	4.87	3.61	2.55
Other Non Operating Income (Expenses)	0	-	0	0	-	-
EBT Excluding Unusual Items	2.36	2.18	1.61	0.81	9.17	0.57
Gain (Loss) on Sale of Assets	-	-	-0.51	-0.15	-	-
Pretax Income	2.36	2.18	1.09	0.66	9.17	0.57
Income Tax Expense	0.17	0.2	0.02	-0.06	0.37	0.04
Net Income	2.19	1.97	1.07	0.72	8.8	0.53
Net Income to Common	2.19	1.97	1.07	0.72	8.8	0.53
Net Income Growth	-45.13%	84.31%	49.16%	-91.84%	1562.95%	-
Shares Outstanding (Basic)	5	5	5	5	5	5
Shares Outstanding (Diluted)	5	5	5	5	5	5
Shares Change (YoY)	1.27%	-	-0.00%	-	-	-
EPS (Basic)	0.45	0.41	0.22	0.15	1.83	0.11
EPS (Diluted)	0.45	0.41	0.22	0.15	1.83	0.11
EPS Growth	-45.82%	84.31%	49.17%	-91.84%	1562.96%	-
Free Cash Flow	8.63	8.4	-24.58	-7.42	4.47	21.4
Free Cash Flow Per Share	1.78	1.75	-5.11	-1.54	0.93	4.45
Gross Margin	54.90%	59.01%	60.35%	54.24%	55.26%	63.30%
Operating Margin	1.29%	1.23%	0.83%	-0.22%	2.99%	0.64%
Profit Margin	0.66%	0.65%	0.44%	0.26%	2.93%	0.23%
Free Cash Flow Margin	2.59%	2.77%	-10.12%	-2.70%	1.49%	9.44%
EBITDA	11.01	9.77	7.79	4.43	13.96	7.41
EBITDA Margin	3.31%	3.21%	3.21%	1.61%	4.64%	3.27%
D&A For EBITDA	6.71	6.03	5.77	5.04	4.97	5.96
EBIT	4.3	3.74	2.02	-0.61	8.98	1.45
EBIT Margin	1.29%	1.23%	0.83%	-0.22%	2.99%	0.64%
Effective Tax Rate	7.16%	9.28%	2.10%	-	4.08%	7.36%
Revenue as Reported	332.88	303.85	243.54	275.6	301.4	227.53
Advertising Expenses	-	1.2	0.33	1.31	0.89	0.1

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.