Best Agrolife Limited (BOM:539660)

Best Agrolife 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	Dec 31, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Operating Revenue	13,753	18,143	18,733	17,457	12,108	9,054
Revenue	13,753	18,143	18,733	17,457	12,108	9,054
Revenue Growth (YoY)	-17.91%	-3.15%	7.31%	44.18%	33.72%	31.10%
Cost of Revenue	9,734	12,892	14,199	12,591	9,867	8,328
Gross Profit	4,019	5,251	4,535	4,866	2,241	726.05
Selling, General & Admin	1,309	1,405	944.4	572.59	264.17	112.89
Other Operating Expenses	1,278	1,726	1,279	956.84	312.32	101.08
Operating Expenses	3,014	3,560	2,550	1,774	694.86	243.49
Operating Income	1,005	1,691	1,985	3,092	1,547	482.57
Interest Expense	-530.7	-601.8	-589	-347.84	-116.17	-28.22
Interest & Investment Income	39.7	39.7	29.1	18.05	3.91	5.67
Currency Exchange Gain (Loss)	-117.5	-117.5	-55.3	-200.17	-6.75	62.74
Other Non Operating Income (Expenses)	-53.7	-48.7	-33	-39.61	-27.43	-19.15
EBT Excluding Unusual Items	342.4	962.9	1,337	2,522	1,400	503.61
Gain (Loss) on Sale of Investments	-	-	-	-	5.15	-0.3
Gain (Loss) on Sale of Assets	-	-	0.4	0.21	0.1	-
Other Unusual Items	-	-	-	6.6	1.26	4.55
Pretax Income	342.4	962.9	1,337	2,529	1,407	507.86
Income Tax Expense	100.2	264	274.3	607.51	358.98	137.1
Net Income	242.2	698.9	1,063	1,921	1,048	370.76
Net Income to Common	242.2	698.9	1,063	1,921	1,048	370.76
Net Income Growth	25.58%	-34.23%	-44.69%	83.41%	182.56%	348.70%
Shares Outstanding (Basic)	354	354	354	355	342	330
Shares Outstanding (Diluted)	354	354	354	355	342	330
Shares Change (YoY)	-0.07%	-	-0.17%	3.76%	3.41%	-
EPS (Basic)	0.68	1.97	3.00	5.42	3.07	1.12
EPS (Diluted)	0.68	1.97	3.00	5.42	3.07	1.12
EPS Growth	25.19%	-34.22%	-44.70%	76.73%	173.23%	348.75%
Free Cash Flow	-	2,074	-101.2	-2,176	-660.32	64.91
Free Cash Flow Per Share	-	5.86	-0.29	-6.14	-1.93	0.20
Dividend Per Share	-	0.200	0.200	0.200	0.133	0.133
Dividend Growth	-	-	-	50.04%	-	1889.55%
Gross Margin	29.22%	28.94%	24.21%	27.88%	18.51%	8.02%
Operating Margin	7.30%	9.32%	10.60%	17.71%	12.77%	5.33%
Profit Margin	1.76%	3.85%	5.67%	11.01%	8.65%	4.09%
Free Cash Flow Margin	-	11.43%	-0.54%	-12.47%	-5.45%	0.72%
EBITDA	1,454	2,075	2,280	3,312	1,648	503.04
EBITDA Margin	10.57%	11.43%	12.17%	18.97%	13.61%	5.56%
D&A For EBITDA	449.3	383.3	295.3	219.98	101.62	20.48
EBIT	1,005	1,691	1,985	3,092	1,547	482.57
EBIT Margin	7.30%	9.32%	10.60%	17.71%	12.77%	5.33%
Effective Tax Rate	29.26%	27.42%	20.52%	24.02%	25.52%	27.00%
Revenue as Reported	13,794	18,189	18,765	17,483	12,126	9,127
Advertising Expenses	-	285.2	91.1	68.73	19.22	7.72

Source: S&P Global Market Intelligence. Standard template. Financial Sources.