Essen Speciality Films Limited (NSE:ESFL)

Essen Speciality Films 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
Revenue	1,756	1,730	1,427	1,194	1,174	957.77
Revenue Growth (YoY)	4.26%	21.25%	19.46%	1.70%	22.61%	31.42%
Cost of Revenue	1,058	1,054	881.23	744.78	817.23	572.81
Gross Profit	698.54	676.33	545.56	449.57	357.13	384.96
Selling, General & Admin	309.45	256.64	174.24	137.97	136.22	98.71
Other Operating Expenses	309.5	207.86	125.71	103.61	93.6	93.75
Operating Expenses	681.21	521.84	354.24	279.02	269.29	254.97
Operating Income	17.34	154.49	191.32	170.56	87.85	129.99
Interest Expense	-13	-15.29	-8.93	-20.33	-24.18	-6.06
Interest & Investment Income	25.71	25.71	17.49	1.87	1.96	1.63
Currency Exchange Gain (Loss)	0.27	0.27	0.03	-	6.6	1.2
Other Non Operating Income (Expenses)	-17.43	-5.55	-7.97	-5.82	-4.25	-3.3
EBT Excluding Unusual Items	12.9	159.64	191.95	146.27	67.98	123.47
Gain (Loss) on Sale of Investments	0.25	0.25	-4.06	6.31	0.71	0.09
Gain (Loss) on Sale of Assets	0.28	0.28	0.15	-	-	-
Pretax Income	6.7	160.16	188.04	152.59	68.69	123.56
Income Tax Expense	2.88	43.08	45.62	10.51	17	32.19
Net Income	3.82	117.08	142.42	142.08	51.69	91.37
Net Income to Common	3.82	117.08	142.42	142.08	51.69	91.37
Net Income Growth	-97.79%	-17.79%	0.24%	174.86%	-43.43%	14.87%
Shares Outstanding (Basic)	25	25	25	19	19	19
Shares Outstanding (Diluted)	25	25	25	19	19	19
Shares Change (YoY)	5.80%	-	29.37%	-	-	-
EPS (Basic)	0.15	4.71	5.73	7.40	2.69	4.76
EPS (Diluted)	0.15	4.71	5.73	7.40	2.69	4.76
EPS Growth	-97.96%	-17.80%	-22.57%	174.91%	-43.43%	14.89%
Free Cash Flow	-	-269.72	-43.89	217.77	-142.83	0.93
Free Cash Flow Per Share	-	-10.86	-1.77	11.34	-7.44	0.05
Dividend Per Share	-	1.000	0.625	-	-	-
Dividend Growth	-	60.00%	-	-	-	-
Gross Margin	39.77%	39.09%	38.24%	37.64%	30.41%	40.19%
Operating Margin	0.99%	8.93%	13.41%	14.28%	7.48%	13.57%
Profit Margin	0.22%	6.77%	9.98%	11.90%	4.40%	9.54%
Free Cash Flow Margin	-	-15.59%	-3.08%	18.23%	-12.16%	0.10%
EBITDA	76.96	211.82	245.61	207.99	127.32	192.5
EBITDA Margin	4.38%	12.24%	17.21%	17.41%	10.84%	20.10%
D&A For EBITDA	59.62	57.34	54.29	37.43	39.47	62.51
EBIT	17.34	154.49	191.32	170.56	87.85	129.99
EBIT Margin	0.99%	8.93%	13.41%	14.28%	7.48%	13.57%
Effective Tax Rate	42.98%	26.90%	24.26%	6.89%	24.75%	26.05%
Revenue as Reported	1,772	1,758	1,447	1,205	1,186	968.08
Advertising Expenses	-	5.56	1.99	5.42	4.35	1.34

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