Income Statement Elnet Technologies Limited

Stocks

ELNET

INE033C01019

Real Estate Development & Operations

Delayed Bombay S.E. 10:29:01 27/08/2026 am IST			5-day change	1st Jan Change
310.60 ^INR	-0.46%		-0.66%	-13.05%

13/08	Elnet Technologies Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
13/08	Elnet Technologies Limited announces Annual dividend, payable on October 17, 2026	CI

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Published financial data: ELNET TECHNOLOGIES LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Other Revenues, Total	21Cr	22Cr	25Cr	26Cr	23Cr
Total Revenues	21Cr	22Cr	25Cr	26Cr	23Cr
Property Expenses	1.51Cr	1.1Cr	1.5Cr	1.14Cr	84.89L
Selling General & Admin Expenses, Total	16.39L	16.48L	38.42L	16.51L	17.18L
Depreciation & Amortization - (IS) - (Collected)	3.51Cr	3.41Cr	2.56Cr	1.65Cr	1.6Cr
Other Operating Expenses	4.18Cr	5.11Cr	6.94Cr	7.28Cr	7.28Cr
Total Operating Expenses	9.37Cr	9.79Cr	11Cr	10Cr	9.9Cr
Operating Income (REIT / Utility Template)	12Cr	12Cr	13Cr	16Cr	13Cr
Interest Expense, Total	-71.51L	-50.16L	-63.84L	-65.79L	-45.56L
Interest and Investment Income	4.97Cr	5.06Cr	5.94Cr	8Cr	9.62Cr
Net Interest Expenses	4.25Cr	4.56Cr	5.31Cr	7.34Cr	9.16Cr
Other Non Operating Income (Expenses)	7L	4L	5L	27.54L	60.75L
EBT, Excl. Unusual Items	16Cr	17Cr	19Cr	24Cr	23Cr
Gain (Loss) on Sale of Investments	-	-	-	-	-
Gain (Loss) on Sale of Assets	-	4L	10.98L	-	-
Asset Writedown	-	-	-	-	-
EBT, Incl. Unusual Items	16Cr	17Cr	19Cr	24Cr	23Cr
Income Tax Expense	4.32Cr	4.32Cr	4.98Cr	6.04Cr	5.35Cr
Earnings From Continuing Operations	12Cr	13Cr	14Cr	17Cr	18Cr
Net Income to Company	12Cr	13Cr	14Cr	17Cr	18Cr
Net Income - (IS)	12Cr	13Cr	14Cr	17Cr	18Cr
Net Income to Common Incl Extra Items	12Cr	13Cr	14Cr	17Cr	18Cr
Net Income to Common Excl. Extra Items	12Cr	13Cr	14Cr	17Cr	18Cr
Per Share Items
Net EPS - Basic	29.97	31.53	34.24	43.73	43.88
Basic EPS - Continuing Operations	29.97	31.53	34.24	43.73	43.88
Basic Weighted Average Shares Outstanding	40L	40L	40L	40L	40L
Net EPS - Diluted	29.97	31.53	34.24	43.73	43.88
Diluted EPS - Continuing Operations	29.97	31.53	34.24	43.73	43.88
Diluted Weighted Average Shares Outstanding	40L	40L	40L	40L	40L
Normalized Basic EPS	25.48	26.4	29.01	36.77	35.78
Normalized Diluted EPS	25.48	26.4	29.01	36.77	35.78
Dividend Per Share	1.4	2	2	1.7	1.9
Payout Ratio	4	4.49	5.84	4.57	3.87
Supplemental Items
EBITDA	15Cr	16Cr	16Cr	18Cr	15Cr
EBITA	12Cr	12Cr	13Cr	16Cr	13Cr
EBIT	12Cr	12Cr	13Cr	16Cr	13Cr
EBITDAR	16Cr	16Cr	16Cr	18Cr	15Cr
Total Revenues (As Reported)	26Cr	27Cr	31Cr	34Cr	33Cr
Effective Tax Rate - (Ratio)	26.49	25.52	26.68	25.68	23.35
Current Domestic Taxes	4.35Cr	4.59Cr	4.82Cr	5.84Cr	5.72Cr
Total Current Taxes	4.35Cr	4.59Cr	4.82Cr	5.84Cr	5.72Cr
Deferred Domestic Taxes	-3L	-26.86L	16.34L	20.36L	-37.7L
Total Deferred Taxes	-3L	-26.86L	16.34L	20.36L	-37.7L
Normalized Net Income	10Cr	11Cr	12Cr	15Cr	14Cr
Non-Cash Pension Expense	-2L	-17T	29T	28T	9T
Supplemental Operating Expense Items
Advertising Expense	4L	4L	26.18L	4L	5L
Selling and Marketing Expenses	4L	4L	26.18L	4L	5L
Net Rental Expense, Total	12.24L	12.24L	12.24L	12.24L	12.24L
Imputed Operating Lease Interest Expense	16.42L	11.52L	14.66L	15.11L	10.46L
Imputed Operating Lease Depreciation	-4L	71.95T	-2L	-3L	2L
Maintenance & Repair Expenses, Total	1.51Cr	1.1Cr	1.5Cr	1.14Cr	84.89L

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Gross Property Plant And Equipment	40Cr	41Cr	43Cr	44Cr	46Cr
Accumulated Depreciation	-15Cr	-18Cr	-21Cr	-22Cr	-24Cr
Net Property Plant And Equipment	25Cr	23Cr	22Cr	22Cr	23Cr
Total Real Estate Assets	25Cr	23Cr	22Cr	22Cr	23Cr
Cash And Equivalents	3.81Cr	12Cr	10Cr	13Cr	24Cr
Accounts Receivable, Total	3.09Cr	2.05Cr	2.42Cr	2.53Cr	1.95Cr
Other Receivables	3.86Cr	2.77Cr	5.22Cr	4.86Cr	4.41Cr
Investment In Debt and Equity Securities	3.13Cr	4.24Cr	4.24Cr	4.24Cr	4.24Cr
Other Intangibles, Total	-	-	-	-	-
Notes Receivable (Collected)	-	-	-	-	-
Other Current Assets, Total	55Cr	25Cr	25Cr	99Cr	102.3Cr
Deferred Tax Assets Long-Term (Collected)	10L	9L	-6L	-26.62L	11.08L
Deferred Charges Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	22Cr	59Cr	74Cr	14Cr	16Cr
Total Assets	116.01Cr	128.18Cr	143.93Cr	159.07Cr	174.94Cr
Liabilities
Short-Term Borrowings	4.26Cr	4.26Cr	4.26Cr	4.26Cr	4.26Cr
Long-Term Debt	-	-	-	-	-
Accounts Payable, Total	43.49L	29.4L	66.94L	45.4L	36.31L
Accrued Expenses, Total	44.32L	34.47L	87.14L	52.73L	59.15L
Current Income Taxes Payable	-	-	-	-	-
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	3.78Cr	9.21Cr	6.48Cr	7.86Cr	10Cr
Unearned Revenue Non Current	71.81L	71.05L	1.55Cr	1.02Cr	62.32L
Pension & Other Post Retirement Benefits	3L	4L	-	2L	2L
Deferred Tax Liability Non-Current	-	-	-	-	-
Other Non Current Liabilities	9.49Cr	3.59Cr	7.46Cr	5.56Cr	2.65Cr
Total Liabilities	19Cr	18Cr	21Cr	20Cr	19Cr
Common Stock, Total	4Cr	4Cr	4Cr	4Cr	4Cr
Retained Earnings	93Cr	104.55Cr	117.45Cr	134.14Cr	151.01Cr
Comprehensive Income and Other	34.97L	1.18Cr	1.18Cr	1.22Cr	1.24Cr
Total Common Equity	97Cr	109.74Cr	122.63Cr	139.36Cr	156.25Cr
Total Equity	97Cr	109.74Cr	122.63Cr	139.36Cr	156.25Cr
Total Liabilities And Equity	116.01Cr	128.18Cr	143.93Cr	159.07Cr	174.94Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	40L	40L	40L	40L	40L
ECS Total Common Shares Outstanding	40L	40L	40L	40L	40L
Book Value / Share	242.13	274.35	306.58	348.4	390.63
Tangible Book Value	97Cr	109.74Cr	122.63Cr	139.36Cr	156.25Cr
Tangible Book Value Per Share	242.13	274.35	306.58	348.4	390.63
Total Debt	4.26Cr	4.26Cr	4.26Cr	4.26Cr	4.26Cr
Net Debt	45.59L	-7.31Cr	-5.76Cr	-9.23Cr	-19Cr
Debt Equivalent of Unfunded Proj. Benefit Obligation	10.77L	7L	6L	3L	2L
Debt Equivalent Oper. Leases	97.92L	97.92L	97.92L	97.92L	97.92L
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Others	-	-	-	-	-
Land - (BS)	23.49L	23.49L	23.49L	23.49L	23.49L
Machinery, Total	7.36Cr	7.56Cr	8.93Cr	9.3Cr	11Cr
Full Time Employees	12	14	11	9	9
Assets on Operating Lease - Gross	22Cr	22Cr	22Cr	22Cr	23Cr
Assets on Operating Lease - Accumulated Depreciation	-2.78Cr	-3.4Cr	-4.03Cr	-4.51Cr	-5Cr
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	25.46L	7L	7L

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	12Cr	13Cr	14Cr	17Cr	18Cr
Depreciation, Depletion & Amortization	3.51Cr	3.41Cr	2.56Cr	1.65Cr	1.6Cr
Total Depreciation, Depletion & Amortization	3.51Cr	3.41Cr	2.56Cr	1.65Cr	1.6Cr
(Gain) Loss On Sale of Asset - (CF)	-	-4L	-10.98L	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Total Asset Writedown	-	-	-	-	-
Provision and Write-off of Bad Debts	-	7L	-	-	-
Change in Accounts Receivable	-1.18Cr	96.64L	-36.94L	-10.88L	-57.74L
Change in Accounts Payable	17.34L	-14.09L	25.93L	-21.54L	-9L
Change in Other Net Operating Assets (Collected)	22Cr	-38Cr	56.6L	-74Cr	-4.47Cr
Other Operating Activities	-4.13Cr	-4.3Cr	-2.5Cr	-6.37Cr	-9.01Cr
Cash from Operations	32Cr	-25Cr	14Cr	-62Cr	5.01Cr
Acquisition of Real Estate Assets, Total	-1.41Cr	-82.36L	-1.99Cr	-1.3Cr	-2.36Cr
Sale of Real Estate Assets, Total	-	4L	10.98L	-	-
Net Sale / Acquisition of Real Estate Assets	-1.41Cr	-78.32L	-1.88Cr	-1.3Cr	-2.36Cr
Investment in Marketable and Equity Securities, Total	-35Cr	29Cr	-15Cr	60Cr	-1.57Cr
Other Investing Activities, Total	1.95Cr	5.67Cr	2.33Cr	7.71Cr	9.61Cr
Cash from Investing	-35Cr	34Cr	-15Cr	66Cr	5.68Cr
Common Dividends Paid	-48L	-56.68L	-80L	-80L	-68L
Common & Preferred Stock Dividends Paid	-48L	-56.68L	-80L	-80L	-68L
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	-48L	-56.68L	-80L	-80L	-68L
Miscellaneous Cash Flow Adjustments	-	-	-1T	-	-
Net Change in Cash	-3.22Cr	7.76Cr	-1.54Cr	3.47Cr	10Cr
Supplemental Items
Cash Interest Paid	-	-	-	-	-
Cash Income Tax Paid (Refund)	4.12Cr	4.14Cr	2.29Cr	5.09Cr	5.21Cr
Levered Free Cash Flow	-29Cr	48Cr	5.77Cr	-61Cr	9.18Cr
Unlevered Free Cash Flow	-29Cr	48Cr	6.16Cr	-61Cr	9.46Cr
Change In Net Working Capital	40Cr	-37Cr	4.66Cr	72Cr	34.53L

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	6.77	6.29	6.07	6.57	4.91
Return on Total Capital	7.85	7.15	6.86	7.35	5.4
Return On Equity %	13.16	12.21	11.79	13.35	11.88
Return on Common Equity	13.16	12.21	11.79	13.35	11.88
Margin Analysis
Gross Profit Margin %	92.91	95	93.9	95.63	96.31
SG&A Margin	6.5	7.21	8.85	8.49	9.18
EBITDA Margin %	72.56	71.14	64.12	67.16	63.96
EBITA Margin %	56.11	55.68	53.71	60.86	57.02
EBIT Margin %	56.11	55.68	53.71	60.86	57.02
Income From Continuing Operations Margin %	56.12	57.11	55.65	66.89	76.21
Net Income Margin %	56.12	57.11	55.65	66.89	76.21
Net Avail. For Common Margin %	56.12	57.11	55.65	66.89	76.21
Normalized Net Income Margin	47.72	47.82	47.16	56.25	62.14
Levered Free Cash Flow Margin	-137.9	215.82	23.43	-233.23	39.85
Unlevered Free Cash Flow Margin	-135.81	217.24	25.05	-231.66	41.08
Asset Turnover
Asset Turnover	0.19	0.18	0.18	0.17	0.14
Fixed Assets Turnover	0.83	0.93	1.1	1.19	1.04
Inventory Turnover (Average Inventory)	-	-	-	-	-
Short Term Liquidity
Current Ratio	7.36	2.96	3.51	9.12	8.59
Quick Ratio	1.21	1.16	1.44	1.59	1.94
Operating Cash Flow to Current Liabilities	3.59	-1.81	1.15	-4.73	0.33
Days Outstanding Inventory (Average Inventory)	-	-	-	-	-
Average Days Payable Outstanding	83.93	120.55	117.07	179.91	175.66
Long Term Solvency
Total Debt/Equity	4.4	3.88	3.48	3.06	2.73
Total Debt / Total Capital	4.22	3.74	3.36	2.97	2.66
LT Debt/Equity	-	-	-	-	-
Long-Term Debt / Total Capital	-	-	-	-	-
Total Liabilities / Total Assets	16.51	14.39	14.8	12.39	10.69
EBIT / Interest Expense	16.76	24.52	20.7	24.19	28.82
EBITDA / Interest Expense	21.67	31.32	24.72	26.69	32.33
(EBITDA - Capex) / Interest Expense	21.67	31.32	24.72	26.69	32.33
Total Debt / EBITDA	0.28	0.27	0.27	0.24	0.29
Net Debt / EBITDA	0.03	-0.47	-0.37	-0.53	-1.31
Total Debt / (EBITDA - Capex)	0.28	0.27	0.27	0.24	0.29
Net Debt / (EBITDA - Capex)	0.03	-0.47	-0.37	-0.53	-1.31
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-11.14	3.4	11.43	6.26	-11.93
Gross Profit, 1 Yr. Growth %	-6.08	5.73	10.13	8.23	-11.3
EBITDA, 1 Yr. Growth %	8.12	1.38	0.43	11.31	-16.12
EBITA, 1 Yr. Growth %	14.61	2.62	7.48	20.41	-17.49
EBIT, 1 Yr. Growth %	14.61	2.62	7.48	20.41	-17.49
Earnings From Cont. Operations, 1 Yr. Growth %	10.49	5.23	8.57	27.72	0.35
Net Income, 1 Yr. Growth %	10.49	5.23	8.57	27.72	0.35
Diluted EPS Before Extra, 1 Yr. Growth %	10.5	5.22	8.59	27.72	0.34
Normalized Net Income, 1 Yr. Growth %	11.85	3.62	9.9	26.74	-2.7
Net Property, Plant and Equip., 1 Yr. Growth %	-7.84	-8.54	-2.02	-1.57	3.46
Inventory, 1 Yr. Growth %	-	-	-	-	-
Accounts Receivable, 1 Yr. Growth %	61.89	-33.58	18.02	4.5	-22.84
Total Assets, 1 Yr. Growth %	10.08	10.5	12.28	10.52	9.98
Common Equity, 1 Yr. Growth %	13.48	13.31	11.75	13.64	12.12
Tangible Book Value, 1 Yr. Growth %	13.48	13.31	11.75	13.64	12.12
Cash From Operations, 1 Yr. Growth %	-248.09	-179.43	-155.37	-539.77	-108.07
Capital Expenditures, 1 Yr. Growth %	-	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-185.37	-261.83	-87.9	-1.16T	-115.05
Unlevered Free Cash Flow, 1 Yr. Growth %	-182.78	-265.4	-87.15	-1.08T	-115.62
Dividend Per Share, 1 Yr. Growth %	16.67	42.86	0	-15	11.76
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	0.74	-4.15	7.34	8.81	-3.26
Gross Profit, 2 Yr. CAGR %	4.08	-0.35	7.91	9.17	-2.02
EBITDA, 2 Yr. CAGR %	17.26	4.69	0.9	5.73	-3.38
EBITA, 2 Yr. CAGR %	22.75	8.45	5.02	13.76	-0.32
EBIT, 2 Yr. CAGR %	22.75	8.45	5.02	13.76	-0.32
Earnings From Cont. Operations, 2 Yr. CAGR %	19.37	7.82	6.89	17.76	13.21
Net Income, 2 Yr. CAGR %	19.37	7.82	6.89	17.76	13.21
Diluted EPS Before Extra, 2 Yr. CAGR %	19.37	7.82	6.89	17.77	13.21
Normalized Net Income, 2 Yr. CAGR %	18.07	7.66	6.71	18.02	11.05
Net Property, Plant and Equip., 2 Yr. CAGR %	-2.78	-8.19	-5.34	-1.8	0.91
Inventory, 2 Yr. CAGR %	-	-	-	-	-
Accounts Receivable, 2 Yr. CAGR %	21.66	3.7	-11.46	11.05	-10.2
Total Assets, 2 Yr. CAGR %	10.64	10.29	11.39	11.4	10.25
Common Equity, 2 Yr. CAGR %	13.48	13.39	12.53	12.69	12.88
Tangible Book Value, 2 Yr. CAGR %	13.48	13.39	12.53	12.69	12.88
Cash From Operations, 2 Yr. CAGR %	118.76	8.46	-33.68	56.04	-40.42
Capital Expenditures, 2 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	109.87	17.54	-55.76	13.12	26.16
Unlevered Free Cash Flow, 2 Yr. CAGR %	115.41	17.01	-53.9	12.37	23.89
Dividend Per Share, 2 Yr. CAGR %	-3.39	29.1	19.52	-7.8	-2.53
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-1.3	1.62	0.79	6.98	1.41
Gross Profit, 3 Yr. CAGR %	2.33	4.63	3.03	8.01	1.87
EBITDA, 3 Yr. CAGR %	9.87	11.71	3.25	4.26	-2.12
EBITA, 3 Yr. CAGR %	10.48	15.63	8.12	9.92	2.21
EBIT, 3 Yr. CAGR %	10.48	15.63	8.12	9.92	2.21
Earnings From Cont. Operations, 3 Yr. CAGR %	10.03	14.46	8.07	13.43	11.64
Net Income, 3 Yr. CAGR %	10.03	14.46	8.07	13.43	11.64
Diluted EPS Before Extra, 3 Yr. CAGR %	10.03	14.45	8.08	13.43	11.65
Normalized Net Income, 3 Yr. CAGR %	9.68	13.04	8.4	13.01	10.67
Net Property, Plant and Equip., 3 Yr. CAGR %	2.69	-4.74	-6.18	-4.1	-0.07
Inventory, 3 Yr. CAGR %	-	-	-	-	-
Accounts Receivable, 3 Yr. CAGR %	9.44	-0.57	8.27	-6.43	-1.64
Total Assets, 3 Yr. CAGR %	9.5	10.59	10.95	11.1	10.92
Common Equity, 3 Yr. CAGR %	12.65	13.42	12.84	12.9	12.5
Tangible Book Value, 3 Yr. CAGR %	12.65	13.42	12.84	12.9	12.5
Cash From Operations, 3 Yr. CAGR %	8.86	56.06	-13.32	24.59	-41.86
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	27.12	92.45	-44.92	27.46	-42.26
Unlevered Free Cash Flow, 3 Yr. CAGR %	26.84	97.25	-43.97	27.82	-41.79
Dividend Per Share, 3 Yr. CAGR %	-2.27	10.06	18.56	6.69	-1.7
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-0.67	-0.52	2.07	4.44	-0.85
Gross Profit, 5 Yr. CAGR %	1.11	1.35	4.53	6.42	0.98
EBITDA, 5 Yr. CAGR %	5.3	3.95	6.19	9.28	0.55
EBITA, 5 Yr. CAGR %	8.95	4.97	8.26	14.88	4.66
EBIT, 5 Yr. CAGR %	8.95	4.97	8.26	14.88	4.66
Earnings From Cont. Operations, 5 Yr. CAGR %	13.21	9.99	8.76	15.77	10.1
Net Income, 5 Yr. CAGR %	13.21	9.99	8.76	15.77	10.1
Diluted EPS Before Extra, 5 Yr. CAGR %	13.21	9.99	8.76	15.77	10.1
Normalized Net Income, 5 Yr. CAGR %	10.57	6.96	8.48	15.01	9.45
Net Property, Plant and Equip., 5 Yr. CAGR %	-7.49	-0.17	-0.6	-3.57	-3.4
Accounts Receivable, 5 Yr. CAGR %	11.02	-2.37	0.54	3.93	0.46
Total Assets, 5 Yr. CAGR %	9.53	10.43	10.25	10.91	10.67
Common Equity, 5 Yr. CAGR %	12.81	13.17	12.6	13.13	12.86
Tangible Book Value, 5 Yr. CAGR %	12.81	13.17	12.6	13.13	12.86
Cash From Operations, 5 Yr. CAGR %	65.32	25.4	-10.72	56.05	-25.39
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	29.75	53.34	-16.66	55.6	-23.27
Unlevered Free Cash Flow, 5 Yr. CAGR %	29.35	52.87	-15.39	57.5	-23.04
Dividend Per Share, 5 Yr. CAGR %	0	7.39	5.92	2.53	9.63