EURO PRATIK SALES LTD. 2024-25 Annual Report Analysis

Wed, 4 Mar

EURO PRATIK SALES LTD. 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.

EURO PRATIK SALES LTD. Income Statement Analysis

• Operating income during the year rose 28.2% on a year-on-year (YoY) basis.
• The company's operating profit increased by 23.6% YoY during the fiscal. Operating profit margins witnessed a fall and stood at 35.1% in FY25 as against 36.4% in FY24.
• Depreciation charges increased by 54.3% and finance costs increased by 308.2% YoY, respectively.
• Other income grew by 24.3% YoY.
• Net profit for the year grew by 21.5% YoY.
• Net profit margins during the year declined from 28.4% in FY24 to 26.9% in FY25.

EURO PRATIK SALES LTD. Income Statement 2024-25

No. of Mths Year Ending		12 Mar-24*	12 Mar-25*	% Change
Net Sales	Rs m	2,217	2,842	28.2%
Other income	Rs m	84	105	24.3%
Total Revenues	Rs m	2,301	2,947	28.1%
Gross profit	Rs m	806	996	23.6%
Depreciation	Rs m	34	53	54.3%
Interest	Rs m	10	40	308.2%
Profit before tax	Rs m	846	1,008	19.2%
Tax	Rs m	217	243	12.3%
Profit after tax	Rs m	629	764	21.5%
Gross profit margin	%	36.4	35.1
Effective tax rate	%	25.6	24.2
Net profit margin	%	28.4	26.9

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EURO PRATIK SALES LTD. Balance Sheet Analysis

• The company's current liabilities during FY25 stood at Rs 237 million as compared to Rs 58 million in FY24, thereby witnessing an increase of 309.7%.
• Long-term debt stood at Rs 12 million as compared to Rs 0 million during FY24, a fall of 0.0%.
• Current assets rose 64% and stood at Rs 2 billion, while fixed assets rose 21% and stood at Rs 384 million in FY25.
• Overall, the total assets and liabilities for FY25 stood at Rs 3 billion as against Rs 2 billion during FY24, thereby witnessing a growth of 56%.

EURO PRATIK SALES LTD. Balance Sheet as on March 2025

No. of Mths Year Ending		12 Mar-24*	12 Mar-25*	% Change
Networth	Rs m	1,557	2,341	50.3
Current Liabilities	Rs m	58	237	309.7
Long-term Debt	Rs m	0	12	0.0
Total Liabilities	Rs m	1,738	2,718	56.3
Current assets	Rs m	1,420	2,334	64.3
Fixed Assets	Rs m	318	384	20.7
Total Assets	Rs m	1,738	2,718	56.3

EURO PRATIK SALES LTD. Cash Flow Statement Analysis

• EURO PRATIK SALES LTD.'s cash flow from operating activities (CFO) during FY25 stood at Rs -307 million on a YoY basis.
• Cash flow from investing activities (CFI) during FY25 stood at Rs 360 million on a YoY basis.
• Cash flow from financial activities (CFF) during FY25 stood at Rs -19 million, an improvement of 96% on a YoY basis.
• Overall, net cash flows for the company during FY25 stood at Rs 35 million from the Rs 42 million net cash flows seen during FY24.

EURO PRATIK SALES LTD. 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	747	-307	-
Cash Flow from Investing Activities	Rs m	-281	360	-
Cash Flow from Financing Activities	Rs m	-424	-19	-
Net Cash Flow	Rs m	42	35	-16.2%

Current Valuations for EURO PRATIK SALES LTD.

• The trailing twelve-month earnings per share (EPS) of the company stands at Rs 7.5, an decline from the EPS of Rs 317.7 recorded last year.
• The price to earnings (P/E) ratio, at the current price of Rs 0.0, stands at 0.0 times its trailing twelve months earnings.
• The price to book value (P/BV) ratio at current price levels stands at 0.0 times, while the price to sales ratio stands at 0.0 times.
• The company's price to cash flow (P/CF) ratio stood at 0.0 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	1,119.7	27.8
TTM Earnings per share	Rs	317.7	7.5
Diluted earnings per share	Rs	6.2	7.5
Price to Cash Flow	x	0.0	0.0
TTM P/E ratio	x	0.0	0.0
Price / Book Value ratio	x	0.0	0.0
Market Cap	Rs m	0	0
Dividends per share (Unadj.)	Rs	0.0	0.0

Ratio Analysis for EURO PRATIK SALES LTD.

• Solvency Ratios

Current Ratio: The company's current ratio deteriorated and stood at 9.9x during FY25, from 24.6x 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 deteriorated and stood at 26.2x during FY25, from 87.2x 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 declined and down at 32.7% during FY25, from 40.4% 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 declined and down at 44.5% during FY25, from 54.9% 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 declined and down at 29.6% during FY25, from 36.7% 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	24.6	9.9
Debtors’ Days	Days	73	123
Interest coverage	x	87.2	26.2
Debt to equity ratio	x	0.0	0.0
Return on assets	%	36.7	29.6
Return on equity	%	40.4	32.7
Return on capital employed	%	54.9	44.5

To see how EURO PRATIK SALES LTD. has performed over the last 5 years, please visit here.