| Key Financial Ratios of United Spirits (in Rs. Cr.) |
Mar 25 |
Mar 24 |
Mar 23 |
Mar 22 |
Mar 21 |
|
| Per Share Ratios |
|
|
|
|
|
|
| Basic EPS (Rs.) |
21.42 |
18.04 |
14.46 |
10.59 |
4.27 |
|
| Diluted EPS (Rs.) |
21.42 |
18.04 |
14.46 |
10.59 |
4.27 |
|
| Cash EPS (Rs.) |
25.27 |
21.74 |
18.18 |
14.09 |
7.70 |
|
| Book Value [ExclRevalReserve]/Share (Rs.) |
108.68 |
96.04 |
81.71 |
67.47 |
56.80 |
|
| Book Value [InclRevalReserve]/Share (Rs.) |
108.68 |
96.04 |
81.71 |
67.47 |
56.80 |
|
| Dividend / Share(Rs.) |
12.00 |
9.00 |
0.00 |
0.00 |
0.00 |
|
| Revenue from Operations/Share (Rs.) |
159.63 |
147.48 |
142.59 |
129.14 |
108.59 |
|
| PBDIT/Share (Rs.) |
34.26 |
28.18 |
20.52 |
21.37 |
14.25 |
|
| PBIT/Share (Rs.) |
30.48 |
24.54 |
16.80 |
17.87 |
10.82 |
|
| PBT/Share (Rs.) |
28.36 |
23.26 |
17.72 |
14.09 |
6.46 |
|
| Net Profit/Share (Rs.) |
21.49 |
18.10 |
14.46 |
10.60 |
4.27 |
|
| Profitability Ratios |
|
|
|
|
|
|
| PBDIT Margin (%) |
21.46 |
19.10 |
14.39 |
16.54 |
13.12 |
|
| PBIT Margin (%) |
19.09 |
16.63 |
11.78 |
13.83 |
9.96 |
|
| PBT Margin (%) |
17.76 |
15.76 |
12.42 |
10.91 |
5.94 |
|
| Net Profit Margin (%) |
13.46 |
12.27 |
10.13 |
8.20 |
3.93 |
|
| Return on Networth / Equity (%) |
19.77 |
18.84 |
17.69 |
15.70 |
7.51 |
|
| Return on Capital Employed (%) |
26.85 |
25.00 |
20.24 |
25.70 |
18.60 |
|
| Return on Assets (%) |
12.25 |
12.21 |
10.98 |
9.14 |
3.81 |
|
| Total Debt/Equity (X) |
0.00 |
0.00 |
0.00 |
0.00 |
0.13 |
|
| Asset Turnover Ratio (%) |
0.99 |
1.05 |
1.15 |
1.13 |
96.90 |
|
| Liquidity Ratios |
|
|
|
|
|
|
| Current Ratio (X) |
1.96 |
1.93 |
1.76 |
1.53 |
1.23 |
|
| Quick Ratio (X) |
1.45 |
1.37 |
1.13 |
0.91 |
0.72 |
|
| Inventory Turnover Ratio (X) |
5.30 |
4.98 |
2.48 |
2.37 |
3.98 |
|
| Dividend Payout Ratio (NP) (%) |
41.01 |
22.17 |
0.00 |
0.00 |
0.00 |
|
| Dividend Payout Ratio (CP) (%) |
34.87 |
18.46 |
0.00 |
0.00 |
0.00 |
|
| Earnings Retention Ratio (%) |
58.99 |
77.83 |
0.00 |
0.00 |
0.00 |
|
| Cash Earnings Retention Ratio (%) |
65.13 |
81.54 |
0.00 |
0.00 |
0.00 |
|
| Valuation Ratios |
|
|
|
|
|
|
| Enterprise Value (Cr.) |
99,850.25 |
81,027.75 |
54,175.96 |
64,454.97 |
40,922.76 |
|
| EV/Net Operating Revenue (X) |
8.63 |
7.58 |
5.22 |
6.87 |
5.19 |
|
| EV/EBITDA (X) |
40.20 |
39.66 |
36.29 |
41.52 |
39.52 |
|
| MarketCap/Net Operating Revenue (X) |
8.78 |
7.69 |
5.30 |
6.87 |
5.12 |
|
| Retention Ratios (%) |
58.98 |
77.82 |
0.00 |
0.00 |
0.00 |
|
| Price/BV (X) |
12.90 |
11.81 |
9.26 |
13.16 |
9.80 |
|
| Price/Net Operating Revenue |
8.78 |
7.69 |
5.30 |
6.87 |
5.12 |
|
| Earnings Yield |
0.02 |
0.02 |
0.02 |
0.01 |
0.01 |
|
Source : Dion Global Solutions Limited
