Essen Speciality Films Income Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Revenue	1,631	1,730	1,427	1,194	1,174
Revenue Growth (YoY)	-5.75%	21.25%	19.46%	1.70%	22.61%
Cost of Revenue	996.16	1,054	881.23	744.78	817.23
Gross Profit	634.36	676.33	545.56	449.57	357.13
Selling, General & Admin	297.2	256.64	174.24	137.97	136.22
Other Operating Expenses	332.53	207.86	125.71	103.61	93.6
Operating Expenses	671.89	521.84	354.24	279.02	269.29
Operating Income	-37.53	154.49	191.32	170.56	87.85
Interest Expense	-19.96	-15.29	-8.93	-20.33	-24.18
Interest & Investment Income	-	25.71	17.49	1.87	1.96
Currency Exchange Gain (Loss)	-	0.27	0.03	-	6.6
Other Non Operating Income (Expenses)	14.81	-5.55	-7.97	-5.82	-4.25
EBT Excluding Unusual Items	-42.69	159.64	191.95	146.27	67.98
Gain (Loss) on Sale of Investments	-	0.25	-4.06	6.31	0.71
Gain (Loss) on Sale of Assets	-	0.28	0.15	-	-
Pretax Income	-42.69	160.16	188.04	152.59	68.69
Income Tax Expense	-2.31	43.08	45.62	10.51	17
Net Income	-40.38	117.08	142.42	142.08	51.69
Net Income to Common	-40.38	117.08	142.42	142.08	51.69
Net Income Growth	-	-17.79%	0.24%	174.86%	-43.43%
Shares Outstanding (Basic)	25	25	25	19	19
Shares Outstanding (Diluted)	25	25	25	19	19
Shares Change (YoY)	-0.28%	-	29.37%	-	-
EPS (Basic)	-1.63	4.71	5.73	7.40	2.69
EPS (Diluted)	-1.63	4.71	5.73	7.40	2.69
EPS Growth	-	-17.80%	-22.57%	174.91%	-43.43%
Free Cash Flow	-359.45	-269.72	-43.89	217.77	-142.83
Free Cash Flow Per Share	-14.51	-10.86	-1.77	11.34	-7.44
Dividend Per Share	-	1.000	0.625	-	-
Dividend Growth	-	60.00%	-	-	-
Gross Margin	38.91%	39.09%	38.24%	37.64%	30.41%
Operating Margin	-2.30%	8.93%	13.41%	14.28%	7.48%
Profit Margin	-2.48%	6.77%	9.98%	11.90%	4.40%
Free Cash Flow Margin	-22.05%	-15.59%	-3.08%	18.23%	-12.16%
EBITDA	4.63	211.82	245.61	207.99	127.32
EBITDA Margin	0.28%	12.24%	17.21%	17.41%	10.84%
D&A For EBITDA	42.15	57.34	54.29	37.43	39.47
EBIT	-37.53	154.49	191.32	170.56	87.85
EBIT Margin	-2.30%	8.93%	13.41%	14.28%	7.48%
Effective Tax Rate	-	26.90%	24.26%	6.89%	24.75%
Revenue as Reported	1,645	1,758	1,447	1,205	1,186
Advertising Expenses	-	5.56	1.99	5.42	4.35

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