Cash flow EFC (I) Limited

Equities

AMANITRA6

INE886D01026

Real Estate Development & Operations

Market Closed - Bombay S.E. Other stock markets 03:30:51 05/12/2024 pm IST			5-day change	1st Jan Change
613.55 ^INR	-1.21%		+9.67%	+64.80%

30/10	EFC Gets SEBI Nod for India?s First Small & Medium REIT Initial Public Offering	CI
24/10	EFC (I) Limited Announces Change in the Designation of Abhishek Narbaria from Whole-Time Director to Non-Executive Non-Independent Director	CI

0702a9702cbe5031ab8b14faf7dccb.Pc7daWPDIU_A5gHGpwRdK63Fr05H7bMpzEjGmt1zDdk.X73vHQmAbAWklTG17SklH-WL134CisljmSqB3L8Gbo9Sh_AQOroTDY6FTA

Published financial data: EFC (I) LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2020	2021	2022	2023	2024
Revenues	4L	-	-	103.21Cr	410.32Cr
Total Revenues	4L	-	-	103.21Cr	410.32Cr
Cost of Goods Sold, Total	-4.12T	-	-	37Cr	187.28Cr
Gross Profit	4L	-	-	66Cr	223.04Cr
Selling General & Admin Expenses, Total	3L	3L	3L	5.13Cr	14Cr
Depreciation & Amortization - (IS)	-	-	-	34Cr	76Cr
Other Operating Expenses	-12.37L	5L	5L	5.19Cr	32Cr
Other Operating Expenses, Total	-10L	8L	8L	45Cr	121.65Cr
Operating Income	13.71L	-8L	-8L	21Cr	101.39Cr
Interest Expense, Total	-	-	-	-15Cr	-25Cr
Interest And Investment Income	10.9L	10.83L	10.59L	84.35L	14Cr
Net Interest Expenses	10.9L	10.83L	10.59L	-14Cr	-11Cr
Other Non Operating Income (Expenses)	-1.42T	-1.84T	-1T	-29T	-10Cr
EBT, Excl. Unusual Items	24.59L	3L	3L	7.19Cr	80Cr
Gain (Loss) On Sale Of Investments	-4L	5L	-64T	17T	-
Gain (Loss) On Sale Of Assets	-	-	-	-	72L
EBT, Incl. Unusual Items	20.99L	8L	2L	7.19Cr	81Cr
Income Tax Expense	6L	89.26T	65T	3.33Cr	18Cr
Earnings From Continuing Operations	14.8L	7L	1L	3.86Cr	63Cr
Net Income to Company	14.8L	7L	1L	3.86Cr	63Cr
Minority Interest	-	-	-	-	-5.32Cr
Net Income - (IS)	14.8L	7L	1L	3.86Cr	58Cr
Net Income to Common Incl Extra Items	14.8L	7L	1L	3.86Cr	58Cr
Net Income to Common Excl. Extra Items	14.8L	7L	1L	3.86Cr	58Cr
Per Share Items
Net EPS - Basic	0.42	0.2	0.04	1.84	14.1
Basic EPS - Continuing Operations	0.42	0.2	0.04	1.84	14.1
Basic Weighted Average Shares Outstanding	34.98L	34.98L	34.98L	2.1Cr	4.11Cr
Net EPS - Diluted	0.42	0.2	0.04	1.67	14.1
Diluted EPS - Continuing Operations	0.42	0.2	0.04	1.67	14.1
Diluted Weighted Average Shares Outstanding	34.98L	34.98L	34.98L	2.32Cr	4.11Cr
Normalized Basic EPS	0.44	0.05	0.05	2.14	10.9
Normalized Diluted EPS	0.44	0.05	0.05	1.94	10.9
Supplemental Items
EBITDA	-	-	-	23Cr	105.55Cr
EBITA	13.71L	-8L	-8L	21Cr	101.39Cr
EBIT	13.71L	-8L	-8L	21Cr	101.39Cr
EBITDAR	-	-	-	-	105.6Cr
Total Revenues (As Reported)	32.41L	15.85L	10.59L	104.06Cr	428.78Cr
Effective Tax Rate - (Ratio)	29.48	11.16	34.03	46.27	21.82
Total Current Taxes	6L	78.26T	65T	4.45Cr	14Cr
Total Deferred Taxes	-	-	-	-1.12Cr	5.02Cr
Normalized Net Income	15.37L	2L	2L	4.49Cr	45Cr
Interest on Long-Term Debt	-	-	-	15Cr	19Cr
Non-Cash Pension Expense	-	-	-	0	1L
Supplemental Operating Expense Items
General and Administrative Expenses	-	-	-	-	-
Net Rental Expense, Total	-	-	24T	-	5L
Imputed Operating Lease Interest Expense	-	-	-	-	3L
Imputed Operating Lease Depreciation	-	-	-	-	2L
Maintenance & Repair Expenses, Total	-	-	-	3.39Cr	11Cr

Fiscal Period: March	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	39.5T	1L	65.27L	2.83Cr	13Cr
Short Term Investments	-	-	-	-	172.32Cr
Total Cash And Short Term Investments	39.5T	1L	65.27L	2.83Cr	185.25Cr
Accounts Receivable, Total	5L	-	-	15Cr	124.49Cr
Other Receivables	-	-	-	4L	-
Notes Receivable	-	-	-	4.01Cr	18Cr
Total Receivables	5L	-	-	19Cr	142.6Cr
Inventory	-	-	-	-	25Cr
Prepaid Expenses	517	41.13T	33T	8.92Cr	45.71L
Other Current Assets, Total	62.13T	1L	2L	62Cr	97Cr
Total Current Assets	6L	3L	67.73L	92Cr	450.27Cr
Gross Property Plant And Equipment	47.25T	47.25T	-	387.47Cr	598.26Cr
Accumulated Depreciation	-44.89T	-44.89T	-	-78Cr	-193.02Cr
Net Property Plant And Equipment	2.36T	2.36T	-	309.84Cr	405.24Cr
Long-term Investments	1L	6L	6L	1L	35.36L
Goodwill	-	-	-	50Cr	50Cr
Other Intangibles, Total	-	-	-	15.8L	48.23L
Loans Receivable Long-Term	1.49Cr	1.53Cr	90.12L	-	-
Deferred Tax Assets Long-Term	-	-	-	3.84Cr	-
Other Long-Term Assets, Total	1L	1L	2L	20Cr	50Cr
Total Assets	1.57Cr	1.64Cr	1.65Cr	475.96Cr	956.34Cr
Liabilities
Accounts Payable, Total	19.78T	-	-	15Cr	47Cr
Accrued Expenses, Total	33.35T	30.9T	55T	9.9Cr	3.89Cr
Short-term Borrowings	-	-	-	4.63Cr	-
Current Portion of Long-Term Debt	-	-	-	-	3.47Cr
Current Portion of Leases	-	-	-	51Cr	60Cr
Current Income Taxes Payable	-	-	-	5.02Cr	10Cr
Unearned Revenue Current, Total	-	-	-	4.4Cr	4.91Cr
Other Current Liabilities	-	-	-	14Cr	5.75Cr
Total Current Liabilities	53.13T	30.9T	55T	103.21Cr	134.46Cr
Long-Term Debt	-	-	-	54Cr	111.7Cr
Long-Term Leases	-	-	-	214.52Cr	231.35Cr
Unearned Revenue Non Current	-	-	-	26.61L	31.5L
Pension & Other Post Retirement Benefits	-	-	-	14.27L	54.97L
Deferred Tax Liability Non Current	-	-	-	-	1.18Cr
Other Non Current Liabilities	-	-	-	29Cr	45Cr
Total Liabilities	53.13T	30.9T	55T	401.18Cr	525.02Cr
Common Stock, Total	69.97L	69.97L	69.97L	6.83Cr	9.96Cr
Additional Paid In Capital	-	-	-	70Cr	366.59Cr
Retained Earnings	86.38L	93.48L	94.75L	-5.7Cr	50Cr
Comprehensive Income and Other	5T	5T	5T	2.19Cr	13.92L
Total Common Equity	1.56Cr	1.64Cr	1.65Cr	73Cr	426.78Cr
Minority Interest	-	-	-	1.83Cr	4.55Cr
Total Equity	1.56Cr	1.64Cr	1.65Cr	75Cr	431.33Cr
Total Liabilities And Equity	1.57Cr	1.64Cr	1.65Cr	475.96Cr	956.34Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	34.98L	34.98L	34.98L	3.41Cr	4.98Cr
ECS Total Common Shares Outstanding	34.98L	34.98L	34.98L	3.41Cr	4.98Cr
Book Value / Share	4.47	4.67	4.71	21.37	85.74
Tangible Book Value	1.56Cr	1.64Cr	1.65Cr	23Cr	376.36Cr
Tangible Book Value Per Share	4.47	4.67	4.71	6.7	75.61
Total Debt	0	0	0	323.78Cr	406.14Cr
Net Debt	-39.5T	-1L	-65.27L	320.94Cr	220.89Cr
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	-	-	14.92L	62.12L
Debt Equivalent Oper. Leases	-	-	2L	-	41.52L
Minority Interest, Total (Incl. Fin. Div)	-	-	-	1.83Cr	4.55Cr
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Finished Goods, Total	-	-	-	-	25Cr
Land - (BS)	-	-	-	36Cr	79Cr
Machinery, Total	47.25T	47.25T	-	8.3Cr	10Cr
Full Time Employees	2	2	2	2	17

Fiscal Period: March	2020	2021	2022	2023	2024
Net Income	14.8L	7L	1L	3.86Cr	58Cr
Depreciation & Amortization - CF	-	-	-	34Cr	76Cr
Depreciation & Amortization, Total	-	-	-	34Cr	76Cr
Amortization of Deferred Charges, Total - (CF)	-	-	-	-	2L
(Gain) Loss on Sale of Investments - (CF)	4L	-5L	64T	-17T	-
Asset Writedown & Restructuring Costs	-	-	-	-	-
Other Operating Activities, Total	-28.66L	-10.75L	-11L	-28Cr	43Cr
Change In Accounts Receivable	4L	5L	-	-8.02Cr	-105.31Cr
Change In Accounts Payable	-8L	-19.78T	-	-2.78Cr	33Cr
Change in Other Net Operating Assets	2.41T	-1L	-42T	-51Cr	-75Cr
Cash from Operations	-14.36L	-5L	-10L	-51Cr	29Cr
Capital Expenditure	-	-	-	-20Cr	-121.85Cr
Sale of Property, Plant, and Equipment	-	-	-	-	1.17Cr
Investment in Marketable and Equity Securities, Total	-	-	-	6L	-14Cr
Net (Increase) Decrease in Loans Originated / Sold - Investing	2L	-5L	62.97L	-	-
Other Investing Activities, Total	10.9L	10.83L	10.59L	-15Cr	24Cr
Cash from Investing	13.34L	6L	73.56L	-35Cr	-110.15Cr
Short Term Debt Issued, Total	-	-	-	19Cr	-
Long-Term Debt Issued, Total	-	-	-	53Cr	56Cr
Total Debt Issued	-	-	-	72Cr	56Cr
Issuance of Common Stock	-	-	-	18Cr	242.44Cr
Repurchase of Preferred Stock	-	-	-	-21.75L	-
Other Financing Activities, Total	-	-	-	-1.37Cr	-35Cr
Cash from Financing	-	-	-	89Cr	263.45Cr
Miscellaneous Cash Flow Adjustments	-	-	-	-	1T
Net Change in Cash	-1L	83.77T	64.04L	2.18Cr	182.42Cr
Supplemental Items
Cash Interest Paid	-	-	-	1.37Cr	35Cr
Cash Income Tax Paid (Refund)	6L	81.21T	1L	4.45Cr	6.39Cr
Levered Free Cash Flow	-13.05L	-2L	-5L	-23Cr	-150.38Cr
Unlevered Free Cash Flow	-13.05L	-2L	-5L	-14Cr	-134.61Cr
Change In Net Working Capital	21.61L	-3L	44T	41Cr	151.75Cr
Net Debt Issued / Repaid	-	-	-	72Cr	56Cr

Fiscal Period: March	2020	2021	2022	2023	2024
Profitability
Return on Assets	4.45	-3.05	-3.05	5.47	8.85
Return on Total Capital	5.75	-3.06	-3.06	6.53	10.25
Return On Equity %	9.94	4.44	0.77	10.11	25.02
Return on Common Equity	9.94	4.44	0.77	10.36	23.21
Margin Analysis
Gross Profit Margin %	101.03	-	-	63.68	54.36
SG&A Margin	67.67	-	-	4.97	3.43
EBITDA Margin %	-	-	-	22.24	25.72
EBITA Margin %	343.08	-	-	20.26	24.71
EBIT Margin %	343.08	-	-	20.26	24.71
Income From Continuing Operations Margin %	370.53	-	-	3.74	15.43
Net Income Margin %	370.53	-	-	3.74	14.13
Net Avail. For Common Margin %	370.53	-	-	3.74	14.13
Normalized Net Income Margin	384.72	-	-	4.35	10.93
Levered Free Cash Flow Margin	-326.59	-	-	-21.96	-36.65
Unlevered Free Cash Flow Margin	-326.59	-	-	-13.14	-32.81
Asset Turnover
Asset Turnover	0.02	-	-	0.43	0.57
Fixed Assets Turnover	169.15	-	-	-	1.15
Receivables Turnover (Average Receivables)	0.11	-	-	-	5.9
Short Term Liquidity
Current Ratio	10.51	9.74	123.15	0.9	3.35
Quick Ratio	9.33	3.99	118.67	0.17	2.3
Operating Cash Flow to Current Liabilities	-27.04	-17.72	-17.31	-0.49	0.22
Days Sales Outstanding (Average Receivables)	3.37T	-	-	-	62.03
Average Days Payable Outstanding	-4L	-	-	-	-
Long Term Solvency
Total Debt/Equity	-	-	-	432.98	94.16
Total Debt / Total Capital	-	-	-	81.24	48.5
LT Debt/Equity	-	-	-	358.81	79.53
Long-Term Debt / Total Capital	-	-	-	67.32	40.96
Total Liabilities / Total Assets	0.34	0.19	0.33	84.29	54.9
EBIT / Interest Expense	-	-	-	1.44	4.02
EBITDA / Interest Expense	-	-	-	3.8	7.01
(EBITDA - Capex) / Interest Expense	-	-	-	2.42	2.18
Total Debt / EBITDA	-	-	-	5.84	2.29
Net Debt / EBITDA	-	-	-	5.79	1.25
Total Debt / (EBITDA - Capex)	-	-	-	9.19	7.37
Net Debt / (EBITDA - Capex)	-	-	-	9.11	4.01
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-98.13	-	-	-	297.55
Gross Profit, 1 Yr. Growth %	1.71T	-	-	-	239.35
EBITDA, 1 Yr. Growth %	-	-	-	-	359.8
EBITA, 1 Yr. Growth %	-300.15	-157.15	2.42	-24.22T	384.75
EBIT, 1 Yr. Growth %	-300.15	-157.15	2.42	-24.22T	384.75
Earnings From Cont. Operations, 1 Yr. Growth %	-702.27	-52.02	-82.25	30.55T	1.54T
Net Income, 1 Yr. Growth %	-702.27	-52.02	-82.25	30.55T	1.24T
Normalized Net Income, 1 Yr. Growth %	516.91	-87.9	-14.14	37.53T	802.56
Diluted EPS Before Extra, 1 Yr. Growth %	-702.27	-52.02	-82.25	4.53T	652.56
Accounts Receivable, 1 Yr. Growth %	-93.4	-	-	-	753.69
Net Property, Plant and Equip., 1 Yr. Growth %	0	0	-	-	30.79
Total Assets, 1 Yr. Growth %	-31.25	4.38	0.92	28.69T	100.93
Tangible Book Value, 1 Yr. Growth %	10.45	4.54	0.78	1.29T	1.55T
Common Equity, 1 Yr. Growth %	10.45	4.54	0.78	4.33T	485.03
Cash From Operations, 1 Yr. Growth %	53.56	-61.89	73.72	53.39T	-157.17
Capital Expenditures, 1 Yr. Growth %	-	-	-	-	503.93
Levered Free Cash Flow, 1 Yr. Growth %	152.69	-86.92	218.56	2.22T	563.52
Unlevered Free Cash Flow, 1 Yr. Growth %	152.69	-86.92	218.56	1.29T	892.71
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-88.14	-	-	-	-
Gross Profit, 2 Yr. CAGR %	594.49	-	-	-	-
EBITA, 2 Yr. CAGR %	39.4	6.95	-23.46	1.53T	3.32T
EBIT, 2 Yr. CAGR %	39.4	6.95	-23.46	1.53T	3.32T
Earnings From Cont. Operations, 2 Yr. CAGR %	42.94	69.99	-70.83	637.57	6.99T
Net Income, 2 Yr. CAGR %	42.94	69.99	-70.83	637.57	6.68T
Normalized Net Income, 2 Yr. CAGR %	159.43	-13.61	-67.8	1.46T	6.03T
Diluted EPS Before Extra, 2 Yr. CAGR %	42.93	69.99	-70.83	186.69	1.88T
Accounts Receivable, 2 Yr. CAGR %	-72.48	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-5.36	0	-	1L