Sapphire Foods India Limited (NSE:SAPPHIRE)

Sapphire Foods India Income Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Revenue	28,022	25,943	22,656	17,216	10,196	13,404
Revenue Growth (YoY)	11.07%	14.51%	31.60%	68.84%	-23.93%	12.28%
Cost of Revenue	13,066	12,118	10,801	8,366	5,300	6,896
Gross Profit	14,956	13,825	11,854	8,850	4,896	6,508
Selling, General & Admin	1,624	1,624	1,361	965.9	626.6	960.69
Other Operating Expenses	8,591	7,582	6,194	4,822	3,013	3,684
Operating Expenses	13,874	12,445	10,197	7,923	5,586	6,557
Operating Income	1,082	1,381	1,657	926.85	-689.07	-49.23
Interest Expense	-1,085	-1,000	-861.28	-776.5	-748.72	-711.31
Interest & Investment Income	195.3	195.3	203.1	104.2	58.16	100.98
Currency Exchange Gain (Loss)	23.6	23.6	27.36	-11.85	-	0.09
Other Non Operating Income (Expenses)	74.37	42.23	49.65	70.58	3.98	-7.82
EBT Excluding Unusual Items	290.36	641.55	1,076	313.28	-1,376	-667.29
Impairment of Goodwill	-	-	-	-	-	-917.76
Gain (Loss) on Sale of Investments	-	-	-	-	-	7.83
Gain (Loss) on Sale of Assets	-6.86	-6.86	-15.2	3.24	-9.29	-6.58
Asset Writedown	-	-	-	-	-145.4	-26.15
Other Unusual Items	-49.8	64.4	23.23	197.33	543.4	0.12
Pretax Income	233.7	699.09	1,084	513.85	-986.94	-1,610
Income Tax Expense	66.51	179.53	-1,248	54	12.03	-17.36
Earnings From Continuing Operations	167.19	519.56	2,332	459.85	-998.97	-1,592
Minority Interest in Earnings	31.33	8.53	1.69	4.75	14.34	17.06
Net Income	198.52	528.09	2,334	464.6	-984.63	-1,575
Net Income to Common	198.52	528.09	2,334	464.6	-984.63	-1,575
Net Income Growth	-89.33%	-77.37%	402.28%	-	-	-
Shares Outstanding (Basic)	317	318	318	298	259	251
Shares Outstanding (Diluted)	323	322	321	301	259	251
Shares Change (YoY)	0.52%	0.09%	6.91%	16.31%	2.92%	10.43%
EPS (Basic)	0.63	1.66	7.34	1.56	-3.81	-6.27
EPS (Diluted)	0.61	1.64	7.26	1.54	-3.81	-6.27
EPS Growth	-89.37%	-77.38%	370.08%	-	-	-
Free Cash Flow	-	636.27	-23.32	1,096	800.92	700.8
Free Cash Flow Per Share	-	1.98	-0.07	3.65	3.10	2.79
Gross Margin	53.37%	53.29%	52.32%	51.41%	48.02%	48.55%
Operating Margin	3.86%	5.32%	7.32%	5.38%	-6.76%	-0.37%
Profit Margin	0.71%	2.04%	10.30%	2.70%	-9.66%	-11.75%
Free Cash Flow Margin	-	2.45%	-0.10%	6.37%	7.86%	5.23%
EBITDA	3,115	3,117	2,999	2,018	253.17	943.06
EBITDA Margin	11.12%	12.02%	13.23%	11.72%	2.48%	7.04%
D&A For EBITDA	2,033	1,736	1,341	1,091	942.24	992.29
EBIT	1,082	1,381	1,657	926.85	-689.07	-49.23
EBIT Margin	3.86%	5.32%	7.32%	5.38%	-6.76%	-0.37%
Effective Tax Rate	28.46%	25.68%	-	10.51%	-	-
Revenue as Reported	28,389	26,277	22,967	17,596	10,812	13,517

Source: S&P Capital IQ. Standard template. Financial Sources.