COFFEE DAY ENTER. 2024-25 Annual Report Analysis

Wed, 10 Sep

COFFEE DAY ENTER. has announced its results for the year ended March 2025. Let us have a look at the detailed performance review of the company during FY24-25.

COFFEE DAY ENTER. Income Statement Analysis

• Operating income during the year rose 6.5% on a year-on-year (YoY) basis.
• The company's operating profit was by NA YoY during the fiscal. Operating profit margins witnessed a fall and down at 17.6% in FY25 as against 33.4% in FY24.
• Depreciation charges decreased by 4.6% and finance costs increased by 270.4% YoY, respectively.
• Other income declined by 54.3% YoY.
• Net profit for the year declined by NA YoY.
• Net profit margins during the year grew from 32.9% in FY24 to 14.4% in FY25.

COFFEE DAY ENTER. Income Statement 2024-25

No. of Mths Year Ending		12 Mar-24*	12 Mar-25*	% Change
Net Sales	Rs m	9,353	9,963	6.5%
Other income	Rs m	1,047	478	-54.3%
Total Revenues	Rs m	10,400	10,441	0.4%
Gross profit	Rs m	-3,125	1,755	NA
Depreciation	Rs m	1,315	1,254	-4.6%
Interest	Rs m	296	1,098	270.4%
Profit before tax	Rs m	-3,690	-120	NA
Tax	Rs m	-615	1,312	NA
Profit after tax	Rs m	-3,074	-1,432	NA
Gross profit margin	%	-33.4	17.6
Effective tax rate	%	16.7	-1,096.3
Net profit margin	%	-32.9	-14.4

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COFFEE DAY ENTER. Balance Sheet Analysis

• The company's current liabilities during FY25 down at Rs 16 billion as compared to Rs 17 billion in FY24, thereby witnessing an decrease of -6.6%.
• Long-term debt stood at Rs 2 billion as compared to Rs 1 billion during FY24, a growth of 97.4%.
• Current assets fell 0% and stood at Rs 37 billion, while fixed assets fell 2% and stood at Rs 10 billion in FY25.
• Overall, the total assets and liabilities for FY25 stood at Rs 46 billion as against Rs 47 billion during FY24, thereby witnessing a fall of 1%.

COFFEE DAY ENTER. Balance Sheet as on March 2025

No. of Mths Year Ending		12 Mar-24*	12 Mar-25*	% Change
Networth	Rs m	28,565	25,905	-9.3
Current Liabilities	Rs m	16,870	15,750	-6.6
Long-term Debt	Rs m	1,016	2,005	97.4
Total Liabilities	Rs m	46,742	46,412	-0.7
Current assets	Rs m	36,700	36,564	-0.4
Fixed Assets	Rs m	9,987	9,793	-1.9
Total Assets	Rs m	46,742	46,412	-0.7

COFFEE DAY ENTER. Cash Flow Statement Analysis

• COFFEE DAY ENTER.'s cash flow from operating activities (CFO) during FY25 stood at Rs 2 billion, an improvement of 3.8% on a YoY basis.
• Cash flow from investing activities (CFI) during FY25 stood at Rs -155 million on a YoY basis.
• Cash flow from financial activities (CFF) during FY25 stood at Rs -2 billion, an improvement of 39% on a YoY basis.
• Overall, net cash flows for the company during FY25 stood at Rs 114 million from the Rs 2 billion net cash flows seen during FY24.

COFFEE DAY ENTER. Cash Flow Statement 2024-25

Particulars	No. of months	12	12	% Change
	Year Ending	Mar-24	Mar-25
Cash Flow from Operating Activities	Rs m	1,888	1,959	3.8%
Cash Flow from Investing Activities	Rs m	2,980	-155	-
Cash Flow from Financing Activities	Rs m	-2,717	-1,657	-
Net Cash Flow	Rs m	2,152	114	-94.7%

Current Valuations for COFFEE DAY ENTER.

• The trailing twelve-month earnings per share (EPS) of the company stands at Rs -6.8, an improvement from the EPS of Rs -14.6 recorded last year.
• The price to earnings (P/E) ratio, at the current price of Rs 46.7, stands at -9.6 times its trailing twelve months earnings.
• The price to book value (P/BV) ratio at current price levels stands at 0.4 times, while the price to sales ratio stands at 1.0 times.
• The company's price to cash flow (P/CF) ratio stood at -57.0 times its end-of-year operating cash flow earnings.

Per Share Data/Valuations

No. of Mths Year Ending		12 Mar-24*	12 Mar-25*
Sales per share (Unadj.)	Rs	44.3	47.2
TTM Earnings per share	Rs	-14.6	-6.8
Diluted earnings per share	Rs	-14.6	-6.8
Price to Cash Flow	x	-6.0	-57.0
TTM P/E ratio	x	-3.4	-9.6
Price / Book Value ratio	x	0.4	0.4
Market Cap	Rs m	10,846	10,132
Dividends per share (Unadj.)	Rs	0.0	0.0

Ratio Analysis for COFFEE DAY ENTER.

• Solvency Ratios

Current Ratio: The company's current ratio improved and stood at 2.3x during FY25, from 2.2x during FY24. The current ratio measures the company's ability to pay short-term and long-term obligations.

Interest Coverage Ratio: The company's interest coverage ratio improved and stood at 0.9x during FY25, from -11.4x during FY24. The interest coverage ratio of a company states how easily a company can pay its interest expense on outstanding debt. A higher ratio is preferable.

• Profitability Ratios

Return on Equity (ROE): The ROE for the company improved and stood at -5.5% during FY25, from -10.8% during FY25. The ROE measures the ability of a firm to generate profits from its shareholders capital in the company.

Return on Capital Employed (ROCE): The ROCE for the company improved and stood at 3.5% during FY25, from -11.5% during FY24. The ROCE measures the ability of a firm to generate profits from its total capital (shareholder capital plus debt capital) employed in the company.

Return on Assets (ROA): The ROA of the company improved and stood at -0.7% during FY25, from -5.9% during FY24. The ROA measures how efficiently the company uses its assets to generate earnings.

Key Ratio Analysis

No. of Mths Year Ending		12 Mar-24*	12 Mar-25*
Current ratio	x	2.2	2.3
Debtors’ Days	Days	2	2
Interest coverage	x	-11.4	0.9
Debt to equity ratio	x	0.0	0.1
Return on assets	%	-5.9	-0.7
Return on equity	%	-10.8	-5.5
Return on capital employed	%	-11.5	3.5

To see how COFFEE DAY ENTER. has performed over the last 5 years, please visit here.

COFFEE DAY ENTER. Share Price Performance

Over the last one year, COFFEE DAY ENTER. share price has moved up from Rs 36.3 to Rs 46.7, registering a gain of Rs 10.4 or around 28.6%.

Overall, the S&P BSE SENSEX is down 0.2% over the year.

(To know more, check out historical annual results for COFFEE DAY ENTER. and quarterly results for COFFEE DAY ENTER.)