Income Statement Promact Plastics Limited

Stocks

PROMACT

INE818D01011

Investment Banking & Brokerage Services

Market Closed - Bombay S.E. 03:32:33 01/10/2026 pm IST			5-day change	1st Jan Change
16.80 ^INR	+5.00%		+3.45%	+73.20%

15/09	Promact Plastics Limited Announces Board Changes, Effective July 29, 2026	CI
10/08	Promact Plastics Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI

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Published financial data: PROMACT PLASTICS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	7L	1.59Cr	1.78Cr	91.43L	16.14L
Total Revenues	7L	1.59Cr	1.78Cr	91.43L	16.14L
Cost of Goods Sold, Total	-	-	-	7T	11T
Gross Profit	7L	1.59Cr	1.78Cr	91.36L	16.03L
Selling General & Admin Expenses, Total	9L	9L	12.33L	9L	9L
Depreciation & Amortization - (IS)	7L	7L	7L	7L	7L
Other Operating Expenses	46.51L	22.55L	13.91L	19.32L	29.79L
Other Operating Expenses, Total	61.71L	38.19L	32.76L	34.76L	45.8L
Operating Income	-54.37L	1.21Cr	1.45Cr	56.6L	-29.77L
Interest Expense, Total	-65.02L	-61.97L	-52.72L	-42.17L	-43.98L
Interest And Investment Income	84T	85T	22T	16T	80T
Net Interest Expenses	-64.18L	-61.12L	-52.5L	-42.01L	-43.18L
Other Non Operating Income (Expenses)	1T	0	-1T	1T	53T
EBT, Excl. Unusual Items	-1.19Cr	59.6L	92.65L	14.6L	-72.42L
Gain (Loss) On Sale Of Assets	-26.84L	-	29T	-	-
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	-1.45Cr	59.6L	92.94L	14.6L	-72.42L
Income Tax Expense	28T	8L	3L	2L	-
Earnings From Continuing Operations	-1.46Cr	52.04L	90.07L	12.56L	-72.42L
Net Income to Company	-1.46Cr	52.04L	90.07L	12.56L	-72.42L
Net Income - (IS)	-1.46Cr	52.04L	90.07L	12.56L	-72.42L
Net Income to Common Incl Extra Items	-1.46Cr	52.04L	90.07L	12.56L	-72.42L
Net Income to Common Excl. Extra Items	-1.46Cr	52.04L	90.07L	12.56L	-72.42L
Per Share Items
Net EPS - Basic	-2.24	0.8	1.38	0.19	-1.11
Basic EPS - Continuing Operations	-2.24	0.8	1.38	0.19	-1.11
Basic Weighted Average Shares Outstanding	65.12L	65.12L	65.12L	65.12L	65.12L
Net EPS - Diluted	-2.24	0.8	1.38	0.19	-1.11
Diluted EPS - Continuing Operations	-2.24	0.8	1.38	0.19	-1.11
Diluted Weighted Average Shares Outstanding	65.12L	65.12L	65.12L	65.12L	65.12L
Normalized Basic EPS	-1.14	0.57	0.89	0.14	-0.7
Normalized Diluted EPS	-1.14	0.57	0.89	0.14	-0.7
Supplemental Items
EBITDA	-47.85L	1.27Cr	1.52Cr	63.12L	-23.24L
EBITA	-54.37L	1.21Cr	1.45Cr	56.6L	-29.77L
EBIT	-54.37L	1.21Cr	1.45Cr	56.6L	-29.77L
Total Revenues (As Reported)	8L	1.6Cr	1.78Cr	91.63L	17.48L
Effective Tax Rate - (Ratio)	-0.19	12.68	3.09	13.97	-
Total Current Taxes	-	3L	3L	2L	-
Normalized Net Income	-74.09L	37.25L	57.91L	9L	-45.26L
Interest on Long-Term Debt	-	-	-	-	-
Supplemental Operating Expense Items
Advertising Expense	39T	56T	39T	41T	44T
Selling and Marketing Expenses	39T	56T	39T	41T	44T
Maintenance & Repair Expenses, Total	-	-	-	7T	11T

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	1L	9L	1L	29T	36T
Total Cash And Short Term Investments	1L	9L	1L	29T	36T
Accounts Receivable, Total	4.57Cr	4.57Cr	4.56Cr	4.56Cr	4.56Cr
Other Receivables	-	-	-	-	-
Notes Receivable	8T	13T	7T	-	-
Total Receivables	4.57Cr	4.57Cr	4.56Cr	4.56Cr	4.56Cr
Prepaid Expenses	2T	2T	-	22T	26T
Other Current Assets, Total	63.62L	64.38L	66.46L	66.11L	55.41L
Total Current Assets	5.22Cr	5.31Cr	5.24Cr	5.23Cr	5.12Cr
Gross Property Plant And Equipment	2.24Cr	2.24Cr	2.18Cr	2.18Cr	2.19Cr
Accumulated Depreciation	-1.56Cr	-1.62Cr	-1.64Cr	-1.71Cr	-1.77Cr
Net Property Plant And Equipment	68.8L	62.28L	54.05L	47.53L	41.44L
Long-term Investments	56T	56T	56T	56T	56T
Loans Receivable Long-Term	-	-	-	-	-
Deferred Tax Assets Long-Term	1.34Cr	1.34Cr	1.34Cr	1.34Cr	1.34Cr
Other Long-Term Assets, Total	14.8L	4L	4L	9T	10T
Total Assets	7.4Cr	7.32Cr	7.17Cr	7.05Cr	6.88Cr
Liabilities
Accounts Payable, Total	-	-	-	-	-
Accrued Expenses, Total	18.24L	12.1L	18.49L	5L	5L
Short-term Borrowings	5.97Cr	5.26Cr	4.16Cr	4.11Cr	54.55L
Current Income Taxes Payable	-	3L	3L	2L	-
Unearned Revenue Current, Total	-	-	-	-	-
Other Current Liabilities	4.62Cr	4.76Cr	4.75Cr	4.7Cr	8.84Cr
Total Current Liabilities	11Cr	10Cr	9.12Cr	8.88Cr	9.43Cr
Long-Term Debt	-	-	-	-	-
Other Non Current Liabilities	-	-1T	-	-	-
Total Liabilities	11Cr	10Cr	9.12Cr	8.88Cr	9.43Cr
Common Stock, Total	6.51Cr	6.51Cr	6.51Cr	6.51Cr	6.51Cr
Retained Earnings	-9.89Cr	-9.37Cr	-8.46Cr	-8.34Cr	-9.06Cr
Total Common Equity	-3.37Cr	-2.85Cr	-1.95Cr	-1.83Cr	-2.55Cr
Total Equity	-3.37Cr	-2.85Cr	-1.95Cr	-1.83Cr	-2.55Cr
Total Liabilities And Equity	7.4Cr	7.32Cr	7.17Cr	7.05Cr	6.88Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	65.12L	65.12L	65.12L	65.12L	65.12L
ECS Total Common Shares Outstanding	65.12L	65.12L	65.12L	65.12L	65.12L
Book Value / Share	-5.18	-4.38	-3	-2.81	-3.92
Tangible Book Value	-3.37Cr	-2.85Cr	-1.95Cr	-1.83Cr	-2.55Cr
Tangible Book Value Per Share	-5.18	-4.38	-3	-2.81	-3.92
Total Debt	5.97Cr	5.26Cr	4.16Cr	4.11Cr	54.55L
Net Debt	5.96Cr	5.17Cr	4.15Cr	4.11Cr	54.19L
Account Code - Inventory Valuation	3	3	3	3	3
Land - (BS)	14.47L	14.47L	14.47L	14.47L	14.47L
Buildings, Total	2.01Cr	2.01Cr	2.01Cr	2.01Cr	2.01Cr
Machinery, Total	9L	9L	3L	3L	4L

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	-1.46Cr	52.04L	90.07L	12.56L	-72.42L
Depreciation & Amortization - CF	7L	7L	7L	7L	7L
Depreciation & Amortization, Total	7L	7L	7L	7L	7L
(Gain) Loss From Sale Of Asset	-	-	-29T	-	-
Other Operating Activities, Total	64.95L	73.49L	65.02L	46.1L	42.65L
Change In Accounts Receivable	41.29L	-56T	81T	-5T	62T
Change In Accounts Payable	9L	11.35L	5L	-19.03L	4.12Cr
Change in Other Net Operating Assets	12.39L	91T	-11.67L	2L	10.65L
Cash from Operations	-11.07L	1.44Cr	1.55Cr	48.11L	4Cr
Capital Expenditure	-	-	-	-	-44T
Sale of Property, Plant, and Equipment	90L	-	2L	-	-
Investment in Marketable and Equity Securities, Total	-	-	-	-	-
Other Investing Activities, Total	27.69L	86T	22T	20T	1L
Cash from Investing	1.18Cr	86T	2L	20T	90T
Short Term Debt Issued, Total	-	5.26Cr	-	-	-
Long-Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	5.26Cr	-	-	-
Short Term Debt Repaid, Total	-43.57L	-5.97Cr	-1.1Cr	-	-3.56Cr
Long-Term Debt Repaid, Total	-	-	-	-5L	-
Total Debt Repaid	-43.57L	-5.97Cr	-1.1Cr	-5L	-3.56Cr
Other Financing Activities, Total	-65.02L	-65.23L	-55.58L	-44.24L	-43.99L
Cash from Financing	-1.09Cr	-1.37Cr	-1.65Cr	-49.19L	-4Cr
Miscellaneous Cash Flow Adjustments	-	-1T	-	-	-1T
Net Change in Cash	-2L	8L	-8L	-88T	6T
Supplemental Items
Cash Interest Paid	65.02L	61.97L	52.72L	42.2L	43.99L
Cash Income Tax Paid (Refund)	-78T	-6L	-7L	-2T	-
Levered Free Cash Flow	-11.99L	52.22L	67.82L	-3L	3.83Cr
Unlevered Free Cash Flow	28.65L	90.95L	1.01Cr	23.02L	4.1Cr
Change In Net Working Capital	-56.11L	-9L	-4L	18.88L	-4.23Cr
Net Debt Issued / Repaid	-43.57L	-71.71L	-1.1Cr	-5L	-3.56Cr

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	-4.09	10.25	12.52	4.97	-2.67
Return on Total Capital	-9.58	30.17	39.37	15.76	-134.83
Return On Equity %	55.05	-16.71	-37.47	-6.64	33.07
Return on Common Equity	55.05	-16.71	-37.47	-6.64	33.07
Margin Analysis
Gross Profit Margin %	100	100	100	99.92	99.32
SG&A Margin	118.26	5.74	6.93	9.76	58.74
EBITDA Margin %	-651.91	80.07	85.25	69.04	-143.99
EBITA Margin %	-740.74	75.97	81.59	61.91	-184.45
EBIT Margin %	-740.74	75.97	81.59	61.91	-184.45
Income From Continuing Operations Margin %	-1.98T	32.75	50.62	13.74	-448.7
Net Income Margin %	-1.98T	32.75	50.62	13.74	-448.7
Net Avail. For Common Margin %	-1.98T	32.75	50.62	13.74	-448.7
Normalized Net Income Margin	-1.01T	23.44	32.55	9.98	-280.44
Levered Free Cash Flow Margin	-163.33	32.86	38.12	-3.65	2.37T
Unlevered Free Cash Flow Margin	390.31	57.23	56.64	25.17	2.54T
Asset Turnover
Asset Turnover	0.01	0.22	0.25	0.13	0.02
Fixed Assets Turnover	0.06	2.42	3.06	1.8	0.36
Receivables Turnover (Average Receivables)	0.02	0.35	0.39	0.2	0.04
Short Term Liquidity
Current Ratio	0.48	0.52	0.57	0.59	0.54
Quick Ratio	0.42	0.46	0.5	0.51	0.48
Operating Cash Flow to Current Liabilities	-0.01	0.14	0.17	0.05	0.42
Days Sales Outstanding (Average Receivables)	23.73T	1.05T	939.45	1.82T	10.31T
Long Term Solvency
Total Debt/Equity	-177.03	-184.19	-212.95	-224.88	-21.38
Total Debt / Total Capital	229.82	218.78	188.53	180.08	-27.19
LT Debt/Equity	-	-	-	-	-
Long-Term Debt / Total Capital	-	-	-	-	-
Total Liabilities / Total Assets	145.59	139	127.24	125.91	137.08
EBIT / Interest Expense	-0.84	1.95	2.75	1.34	-0.68
EBITDA / Interest Expense	-0.74	2.05	2.88	1.5	-0.53
(EBITDA - Capex) / Interest Expense	-0.74	2.05	2.88	1.5	-0.54
Total Debt / EBITDA	-12.48	4.13	2.74	6.51	-2.35
Net Debt / EBITDA	-12.45	4.06	2.73	6.51	-2.33
Total Debt / (EBITDA - Capex)	-12.48	4.13	2.74	6.51	-2.3
Net Debt / (EBITDA - Capex)	-12.45	4.06	2.73	6.51	-2.29
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-73.05	2.06T	11.96	-48.61	-82.35
Gross Profit, 1 Yr. Growth %	-73.03	2.06T	11.96	-48.65	-82.46
EBITDA, 1 Yr. Growth %	-800.59	-365.91	19.21	-58.39	-136.81
EBITA, 1 Yr. Growth %	-23.74T	-322.03	20.25	-61.01	-152.59
EBIT, 1 Yr. Growth %	-23.74T	-322.03	20.25	-61.01	-152.59
Earnings From Cont. Operations, 1 Yr. Growth %	122.86	-135.73	73.08	-86.06	-676.59
Net Income, 1 Yr. Growth %	122.86	-135.73	73.08	-86.06	-676.59
Normalized Net Income, 1 Yr. Growth %	81.5	-150.28	55.45	-84.24	-596.03
Diluted EPS Before Extra, 1 Yr. Growth %	122.86	-135.73	73.08	-86.06	-676.59
Accounts Receivable, 1 Yr. Growth %	-8.29	0.12	-0.18	0.01	-0.14
Net Property, Plant and Equip., 1 Yr. Growth %	-64.2	-9.48	-13.21	-12.06	-12.81
Total Assets, 1 Yr. Growth %	-19.54	-1.12	-2.04	-1.59	-2.45
Tangible Book Value, 1 Yr. Growth %	75.96	-15.42	-31.56	-6.43	39.63
Common Equity, 1 Yr. Growth %	75.96	-15.42	-31.56	-6.43	39.63
Cash From Operations, 1 Yr. Growth %	-124.94	-1.4T	7.94	-69	730.6
Capital Expenditures, 1 Yr. Growth %	-	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-60.21	-575.2	29.89	-104.93	-11.58T
Unlevered Free Cash Flow, 1 Yr. Growth %	153.07	206.76	10.8	-77.16	1.68T
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-93.33	141.53	392.34	-24.15	-69.88
Gross Profit, 2 Yr. CAGR %	-74.3	141.62	392.34	-24.18	-69.98
EBITDA, 2 Yr. CAGR %	-24.85	331.62	78.04	-29.57	-60.86
EBITA, 2 Yr. CAGR %	-16.68	2.19T	63.4	-31.53	-54.71
EBIT, 2 Yr. CAGR %	-16.68	2.19T	63.4	-31.53	-54.71
Earnings From Cont. Operations, 2 Yr. CAGR %	144.96	-10.77	-21.36	-50.87	-10.33
Net Income, 2 Yr. CAGR %	144.96	-10.77	-21.36	-50.87	-10.33
Normalized Net Income, 2 Yr. CAGR %	118.94	-4.47	-11.59	-50.51	-11.59
Diluted EPS Before Extra, 2 Yr. CAGR %	144.96	-10.77	-21.36	-50.87	-10.33
Accounts Receivable, 2 Yr. CAGR %	-6.92	-4.18	-0.03	-0.08	-0.06
Net Property, Plant and Equip., 2 Yr. CAGR %	-40.94	-43.07	-11.37	-12.64	-12.44
Total Assets, 2 Yr. CAGR %	-13.13	-10.81	-1.58	-1.82	-2.02
Tangible Book Value, 2 Yr. CAGR %	63.38	21.99	-23.92	-19.98	14.3
Common Equity, 2 Yr. CAGR %	63.38	21.99	-23.92	-19.98	14.3
Cash From Operations, 2 Yr. CAGR %	-83.92	79.95	274.4	-42.15	60.48
Levered Free Cash Flow, 2 Yr. CAGR %	-82.56	31.65	148.42	-74.7	137.6
Unlevered Free Cash Flow, 2 Yr. CAGR %	-74.29	183.45	84.35	-49.69	101.8
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-86.74	-54.14	86.93	131.81	-53.34
Gross Profit, 3 Yr. CAGR %	-67.73	12.67	86.97	131.75	-53.45
EBITDA, 3 Yr. CAGR %	-37.14	14.52	181.08	9.67	-43.26
EBITA, 3 Yr. CAGR %	-33.67	15.52	757.77	1.35	-37.29
EBIT, 3 Yr. CAGR %	-33.67	15.52	757.77	1.35	-37.29
Earnings From Cont. Operations, 3 Yr. CAGR %	14.21	28.94	11.28	-55.82	11.65
Net Income, 3 Yr. CAGR %	14.21	28.94	11.28	-55.82	11.65
Normalized Net Income, 3 Yr. CAGR %	6.15	34.08	12.36	-50.25	6.71
Diluted EPS Before Extra, 3 Yr. CAGR %	14.21	28.94	11.28	-55.82	11.65
Accounts Receivable, 3 Yr. CAGR %	-7.48	-4.63	-2.86	-0.01	-0.1
Net Property, Plant and Equip., 3 Yr. CAGR %	-30.32	-31.9	-34.48	-11.6	-12.7
Total Assets, 3 Yr. CAGR %	-13.14	-9.3	-7.98	-1.59	-2.03
Tangible Book Value, 3 Yr. CAGR %	30.83	31.18	0.61	-18.49	-3.66
Common Equity, 3 Yr. CAGR %	30.83	31.18	0.61	-18.49	-3.66
Cash From Operations, 3 Yr. CAGR %	-72.06	-30.49	51.77	63.19	40.61
Levered Free Cash Flow, 3 Yr. CAGR %	-73.24	-49.03	31.05	-32.76	94.28
Unlevered Free Cash Flow, 3 Yr. CAGR %	-63.03	-40.57	107.24	-8.1	65.24
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-64.3	-26.94	-43.72	-43.92	-9.94
Gross Profit, 5 Yr. CAGR %	-40.55	15.28	-4.02	-3.84	-10.05
EBITDA, 5 Yr. CAGR %	-7.84	16.79	-4.67	-5.72	27.75
EBITA, 5 Yr. CAGR %	-3.69	18.26	-4.87	-6.29	164.49
EBIT, 5 Yr. CAGR %	-3.69	18.26	-4.87	-6.29	164.49
Earnings From Cont. Operations, 5 Yr. CAGR %	25.53	23.87	-1.63	-12.35	2.07
Net Income, 5 Yr. CAGR %	25.53	23.87	-1.63	-12.35	2.07
Normalized Net Income, 5 Yr. CAGR %	89.1	43.19	-1.34	-10	2.09
Diluted EPS Before Extra, 5 Yr. CAGR %	25.53	23.87	-1.63	-12.35	2.07
Accounts Receivable, 5 Yr. CAGR %	36.07	29.49	-4.57	-2.84	-1.75
Net Property, Plant and Equip., 5 Yr. CAGR %	-23.29	-23.58	-23.28	-24.77	-26.42
Total Assets, 5 Yr. CAGR %	-6.71	3.15	-8.69	-6.38	-5.64
Tangible Book Value, 5 Yr. CAGR %	4.85	2.81	5.33	7.65	5.88
Common Equity, 5 Yr. CAGR %	4.85	2.81	5.33	7.65	5.88
Cash From Operations, 5 Yr. CAGR %	-40.85	-21.94	-21.1	-35.41	55.19
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-22.26
Levered Free Cash Flow, 5 Yr. CAGR %	-17.54	-34.2	-35.88	-61.49	66.27
Unlevered Free Cash Flow, 5 Yr. CAGR %	-25.46	-28.19	-29.21	-44.41	105.05