Smarten Power Systems Limited (NSE:SMARTEN)

Smarten Power Systems 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	2,017	1,952	1,799	1,638
Other Revenue	5.02	21.39	44.04	31.87
Revenue	2,023	1,973	1,843	1,670
Revenue Growth (YoY)	2.49%	7.05%	10.36%	-
Cost of Revenue	1,542	1,494	1,439	1,353
Gross Profit	480.6	479.74	404.82	317.79
Selling, General & Admin	179.48	159.54	342.02	269.22
Other Operating Expenses	120.64	153.79	-8.51	-6.89
Operating Expenses	304.2	317.24	337.41	266.02
Operating Income	176.4	162.51	67.41	51.76
Interest Expense	-5.52	-3.9	-0.51	-0.73
Currency Exchange Gain (Loss)	3.29	3.76	8.73	6.9
Other Non Operating Income (Expenses)	-2.63	-2.12	-3.54	-2.69
Pretax Income	171.55	160.25	72.09	55.24
Income Tax Expense	43.84	47.99	20.52	15.34
Net Income	127.7	112.26	51.57	39.9
Net Income to Common	127.7	112.26	51.57	39.9
Net Income Growth	13.76%	117.69%	29.25%	-
Shares Outstanding (Basic)	15	15	15	14
Shares Outstanding (Diluted)	15	15	15	14
Shares Change (YoY)	-	2.14%	3.13%	-
EPS (Basic)	8.51	7.48	3.51	2.80
EPS (Diluted)	8.51	7.48	3.51	2.80
EPS Growth	13.71%	113.21%	25.36%	-
Free Cash Flow	-63.39	-11.93	-28.92	-13.63
Free Cash Flow Per Share	-4.23	-0.80	-1.97	-0.96
Gross Margin	23.76%	24.31%	21.96%	19.03%
Operating Margin	8.72%	8.24%	3.66%	3.10%
Profit Margin	6.31%	5.69%	2.80%	2.39%
Free Cash Flow Margin	-3.13%	-0.60%	-1.57%	-0.82%
EBITDA	180.48	166.42	71.3	55.46
EBITDA Margin	8.92%	8.43%	3.87%	3.32%
D&A For EBITDA	4.08	3.91	3.89	3.69
EBIT	176.4	162.51	67.41	51.76
EBIT Margin	8.72%	8.24%	3.66%	3.10%
Effective Tax Rate	25.56%	29.95%	28.47%	27.77%
Revenue as Reported	2,032	1,987	1,861	1,684
Advertising Expenses	19.53	28.63	17.86	51.78

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