| Key Financial Ratios of Northern Spirits (in Rs. Cr.) |
Mar 25 |
Mar 24 |
Mar 23 |
Mar 22 |
Mar 21 |
|
| Per Share Ratios |
|
|
|
|
|
|
| Basic EPS (Rs.) |
14.33 |
10.32 |
6.94 |
3.74 |
1.85 |
|
| Diluted EPS (Rs.) |
14.33 |
10.32 |
6.94 |
3.74 |
1.85 |
|
| Cash EPS (Rs.) |
14.49 |
10.47 |
7.08 |
3.82 |
1.95 |
|
| Book Value [ExclRevalReserve]/Share (Rs.) |
76.39 |
62.31 |
51.98 |
45.04 |
41.30 |
|
| Book Value [InclRevalReserve]/Share (Rs.) |
76.39 |
62.31 |
51.98 |
45.04 |
41.30 |
|
| Dividend / Share(Rs.) |
0.30 |
0.25 |
0.00 |
0.00 |
0.00 |
|
| Revenue from Operations/Share (Rs.) |
1,210.26 |
769.60 |
564.03 |
166.74 |
95.31 |
|
| PBDIT/Share (Rs.) |
29.48 |
19.72 |
14.28 |
8.15 |
5.21 |
|
| PBIT/Share (Rs.) |
29.29 |
19.57 |
14.14 |
8.08 |
5.11 |
|
| PBT/Share (Rs.) |
19.21 |
13.89 |
9.29 |
4.96 |
2.57 |
|
| Net Profit/Share (Rs.) |
14.31 |
10.32 |
6.94 |
3.74 |
1.85 |
|
| Profitability Ratios |
|
|
|
|
|
|
| PBDIT Margin (%) |
2.43 |
2.56 |
2.53 |
4.89 |
5.46 |
|
| PBIT Margin (%) |
2.42 |
2.54 |
2.50 |
4.84 |
5.36 |
|
| PBT Margin (%) |
1.58 |
1.80 |
1.64 |
2.97 |
2.69 |
|
| Net Profit Margin (%) |
1.18 |
1.34 |
1.22 |
2.24 |
1.93 |
|
| Return on Networth / Equity (%) |
18.73 |
16.57 |
13.34 |
8.30 |
4.47 |
|
| Return on Capital Employed (%) |
37.63 |
30.25 |
24.87 |
15.74 |
11.10 |
|
| Return on Assets (%) |
7.79 |
6.77 |
6.09 |
4.21 |
2.37 |
|
| Total Debt/Equity (X) |
1.40 |
1.38 |
1.14 |
0.94 |
0.86 |
|
| Asset Turnover Ratio (%) |
7.20 |
5.78 |
5.57 |
2.00 |
1.31 |
|
| Liquidity Ratios |
|
|
|
|
|
|
| Current Ratio (X) |
1.67 |
1.66 |
1.88 |
2.19 |
2.24 |
|
| Quick Ratio (X) |
1.18 |
1.24 |
1.32 |
1.52 |
1.52 |
|
| Inventory Turnover Ratio (X) |
27.15 |
0.00 |
0.00 |
0.00 |
0.00 |
|
| Dividend Payout Ratio (NP) (%) |
1.74 |
0.00 |
0.00 |
0.00 |
0.00 |
|
| Dividend Payout Ratio (CP) (%) |
1.72 |
0.00 |
0.00 |
0.00 |
0.00 |
|
| Earnings Retention Ratio (%) |
98.26 |
0.00 |
0.00 |
0.00 |
0.00 |
|
| Cash Earnings Retention Ratio (%) |
98.28 |
0.00 |
0.00 |
0.00 |
0.00 |
|
| Valuation Ratios |
|
|
|
|
|
|
| Enterprise Value (Cr.) |
386.22 |
423.25 |
427.83 |
113.63 |
89.13 |
|
| EV/Net Operating Revenue (X) |
0.20 |
0.34 |
0.47 |
0.42 |
0.58 |
|
| EV/EBITDA (X) |
8.16 |
13.37 |
18.66 |
8.68 |
10.65 |
|
| MarketCap/Net Operating Revenue (X) |
0.12 |
0.24 |
0.38 |
0.21 |
0.24 |
|
| Retention Ratios (%) |
98.25 |
0.00 |
0.00 |
0.00 |
0.00 |
|
| Price/BV (X) |
1.96 |
3.02 |
4.08 |
0.78 |
0.56 |
|
| Price/Net Operating Revenue |
0.12 |
0.24 |
0.38 |
0.21 |
0.24 |
|
| Earnings Yield |
0.10 |
0.05 |
0.03 |
0.11 |
0.08 |
|
Source : Dion Global Solutions Limited
