Smarten Power Systems Income Statement

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

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep '25 Sep 30, 2025	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Operating Revenue	2,088	2,017	1,952	1,799	1,638
Other Revenue	5.02	5.02	21.39	44.04	31.87
Revenue	2,093	2,023	1,973	1,843	1,670
Revenue Growth (YoY)	6.07%	2.49%	7.05%	10.36%	-
Cost of Revenue	1,593	1,542	1,494	1,439	1,353
Gross Profit	500.57	480.6	479.74	404.82	317.79
Selling, General & Admin	190.68	179.48	159.54	342.02	269.22
Other Operating Expenses	130.4	120.64	153.79	-8.51	-6.89
Operating Expenses	324.67	304.2	317.24	337.41	266.02
Operating Income	175.9	176.4	162.51	67.41	51.76
Interest Expense	-8.98	-5.52	-3.9	-0.51	-0.73
Currency Exchange Gain (Loss)	3.29	3.29	3.76	8.73	6.9
Other Non Operating Income (Expenses)	-2.62	-2.63	-2.12	-3.54	-2.69
Pretax Income	167.59	171.55	160.25	72.09	55.24
Income Tax Expense	41.02	43.84	47.99	20.52	15.34
Net Income	126.57	127.7	112.26	51.57	39.9
Net Income to Common	126.57	127.7	112.26	51.57	39.9
Net Income Growth	12.75%	13.76%	117.69%	29.25%	-
Shares Outstanding (Basic)	24	15	15	15	14
Shares Outstanding (Diluted)	24	15	15	15	14
Shares Change (YoY)	60.10%	-	2.14%	3.13%	-
EPS (Basic)	5.27	8.51	7.48	3.51	2.80
EPS (Diluted)	5.27	8.51	7.48	3.51	2.80
EPS Growth	-29.60%	13.71%	113.21%	25.36%	-
Free Cash Flow	-152	-63.39	-11.93	-28.92	-13.63
Free Cash Flow Per Share	-6.33	-4.23	-0.80	-1.97	-0.96
Gross Margin	23.91%	23.76%	24.31%	21.96%	19.03%
Operating Margin	8.40%	8.72%	8.24%	3.66%	3.10%
Profit Margin	6.05%	6.31%	5.69%	2.80%	2.39%
Free Cash Flow Margin	-7.26%	-3.13%	-0.60%	-1.57%	-0.82%
EBITDA	179.49	180.48	166.42	71.3	55.46
EBITDA Margin	8.58%	8.92%	8.43%	3.87%	3.32%
D&A For EBITDA	3.59	4.08	3.91	3.89	3.69
EBIT	175.9	176.4	162.51	67.41	51.76
EBIT Margin	8.40%	8.72%	8.24%	3.66%	3.10%
Effective Tax Rate	24.47%	25.56%	29.95%	28.47%	27.77%
Revenue as Reported	2,108	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.