Spinaroo Commercial Limited (BOM:544392)

Paycor HCM Income Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022
Operating Revenue	393.15	408.37	531.25	474.44
Other Revenue	0	-	-	-
Revenue	393.15	408.37	531.25	474.44
Revenue Growth (YoY)	-3.73%	-23.13%	11.97%	-
Cost of Revenue	324.8	340.95	461.84	398.09
Gross Profit	68.35	67.42	69.41	76.35
Selling, General & Admin	5.2	8.57	13.18	13.97
Other Operating Expenses	33.79	32.35	34.3	40.51
Operating Expenses	41.86	45.21	52.61	60.89
Operating Income	26.49	22.21	16.8	15.46
Interest Expense	-7.01	-7.38	-7.7	-7.5
Interest & Investment Income	-	0.19	0.17	0.14
Other Non Operating Income (Expenses)	0.21	0.16	0.51	0.81
EBT Excluding Unusual Items	19.69	15.19	9.79	8.91
Gain (Loss) on Sale of Investments	-	2.4	-	-
Gain (Loss) on Sale of Assets	-	1.01	-	0.37
Pretax Income	19.69	18.6	9.79	9.29
Income Tax Expense	5.31	4.6	0.48	4.1
Net Income	14.38	14.01	9.31	5.19
Net Income to Common	14.38	14.01	9.31	5.19
Net Income Growth	2.70%	50.49%	79.34%	-
Shares Outstanding (Basic)	5	5	5	5
Shares Outstanding (Diluted)	5	5	5	5
Shares Change (YoY)	-0.12%	-	-	-
EPS (Basic)	2.88	2.80	1.86	1.04
EPS (Diluted)	2.88	2.80	1.86	1.04
EPS Growth	2.82%	50.49%	79.34%	-
Free Cash Flow	8.03	8.16	16.91	10.56
Free Cash Flow Per Share	1.61	1.63	3.38	2.11
Gross Margin	17.39%	16.51%	13.07%	16.09%
Operating Margin	6.74%	5.44%	3.16%	3.26%
Profit Margin	3.66%	3.43%	1.75%	1.09%
Free Cash Flow Margin	2.04%	2.00%	3.18%	2.23%
EBITDA	29.36	26.51	21.92	21.87
EBITDA Margin	7.47%	6.49%	4.13%	4.61%
D&A For EBITDA	2.87	4.29	5.12	6.41
EBIT	26.49	22.21	16.8	15.46
EBIT Margin	6.74%	5.44%	3.16%	3.26%
Effective Tax Rate	26.96%	24.71%	4.93%	44.11%
Revenue as Reported	393.36	412.13	531.93	475.76
Advertising Expenses	-	-	0.03	0.4

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