Cash flow Raymond Lifestyle Limited

Equities

RAYMONDLSL

INE02ID01020

Apparel & Accessories Retailers

Market Closed - NSE India S.E. Other stock markets 04:35:04 12/02/2026 pm IST			5-day change	1st Jan Change
988.40 ^INR	-0.33%		-4.57%	-5.19%

27/01	Indian Stocks Rise on Tuesday on Optimism Over India-EU Free Trade Agreement	MT
27/01	Raymond Lifestyle's Consolidated Profit Declines in Fiscal Q3	MT

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Published financial data: RAYMOND LIFESTYLE LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Revenues	410.6Cr	521.74Cr	621.73Cr	83Cr	6.18TCr
Gain (Loss) on Sale of Investment, Total (Rev)	-	-	-	10Cr	23Cr
Interest And Invest. Income (Rev)	-	-	-	181.52Cr	-
Other Revenues, Total	-	74.52L	-	-	-
Total Revenues	410.6Cr	522.49Cr	621.73Cr	274.66Cr	6.2TCr
Cost of Goods Sold, Total	228.32Cr	289.09Cr	339.58Cr	46Cr	3.59TCr
Gross Profit	182.28Cr	233.4Cr	282.15Cr	228.69Cr	2.61TCr
Selling General & Admin Expenses, Total	87Cr	106.87Cr	113.42Cr	26Cr	1.16TCr
Depreciation & Amortization - (IS)	9.7Cr	8.58Cr	6.79Cr	2.11Cr	321.35Cr
Other Operating Expenses	88Cr	93Cr	103.71Cr	13Cr	933.79Cr
Other Operating Expenses, Total	184.58Cr	208.93Cr	223.93Cr	41Cr	2.42TCr
Operating Income	-2.3Cr	24Cr	58Cr	187.51Cr	185.08Cr
Interest Expense, Total	-2.07Cr	-1.3Cr	-1.51Cr	-17.86L	-202.97Cr
Interest And Investment Income	1.21Cr	24.89L	2.34Cr	23T	61Cr
Net Interest Expenses	-85.69L	-1.05Cr	83.54L	-17.63L	-142.29Cr
Currency Exchange Gains (Loss)	-	55.81L	1.28Cr	54.6L	7.56Cr
Other Non Operating Income (Expenses)	18.37L	30.85L	24.21L	5.01Cr	71Cr
EBT, Excl. Unusual Items	-2.97Cr	24Cr	61Cr	192.89Cr	121.42Cr
Restructuring Charges	-	-	-	-	-4.56Cr
Gain (Loss) On Sale Of Investments	-	-5T	-12Cr	-	-
Gain (Loss) On Sale Of Assets	-9L	-4L	-46.47L	10L	-1.96Cr
Other Unusual Items	80.16L	-5.78Cr	45.05L	67.95L	-55Cr
EBT, Incl. Unusual Items	-2.26Cr	18Cr	48Cr	193.67Cr	60Cr
Income Tax Expense	-49.14L	4.03Cr	12Cr	48Cr	22Cr
Earnings From Continuing Operations	-1.77Cr	14Cr	36Cr	145.17Cr	38Cr
Earnings Of Discontinued Operations	-	-	-	2.06TCr	-
Net Income to Company	-1.77Cr	14Cr	36Cr	2.2TCr	38Cr
Net Income - (IS)	-1.77Cr	14Cr	36Cr	2.2TCr	38Cr
Net Income to Common Incl Extra Items	-1.77Cr	14Cr	36Cr	2.2TCr	38Cr
Net Income to Common Excl. Extra Items	-1.77Cr	14Cr	36Cr	145.17Cr	38Cr
Per Share Items
Net EPS - Basic	-5.93	48.4	120.87	1.48T	6.27
Basic EPS - Continuing Operations	-5.93	48.4	120.87	97.43	6.27
Basic Weighted Average Shares Outstanding	29.8L	29.8L	29.8L	1.49Cr	6.09Cr
Net EPS - Diluted	-5.93	48.27	120.8	1.48T	6.27
Diluted EPS - Continuing Operations	-5.93	48.27	120.8	97.43	6.27
Diluted Weighted Average Shares Outstanding	29.8L	29.88L	29.82L	1.49Cr	6.09Cr
Normalized Basic EPS	-6.23	50.92	127.05	80.91	12.46
Normalized Diluted EPS	-6.23	50.79	126.97	80.91	12.46
Payout Ratio	-	-	-	0.01	157.11
Supplemental Items
EBITDA	2.18Cr	28Cr	62Cr	188.55Cr	353.12Cr
EBITA	-2.3Cr	24Cr	58Cr	187.51Cr	185.08Cr
EBIT	-2.3Cr	24Cr	58Cr	187.51Cr	185.08Cr
EBITDAR	2.97Cr	29Cr	62Cr	188.64Cr	377Cr
Total Revenues (As Reported)	413.6Cr	524.27Cr	626.05Cr	280.9Cr	6.36TCr
Effective Tax Rate - (Ratio)	21.75	21.85	25.58	25.04	36.36
Total Current Taxes	2.99Cr	7.46Cr	14Cr	46Cr	29Cr
Total Deferred Taxes	-3.48Cr	-2.72Cr	-1.19Cr	2.9Cr	-14Cr
Normalized Net Income	-1.86Cr	15Cr	38Cr	120.56Cr	76Cr
Interest on Long-Term Debt	1.34Cr	1.03Cr	61.91L	17.6L	75Cr
Non-Cash Pension Expense	3L	5L	10.28L	7L	1.67Cr
Supplemental Operating Expense Items
Advertising Expense	14Cr	24Cr	31Cr	2Cr	195.82Cr
Marketing Expenses	1.36Cr	2.03Cr	2.05Cr	-	-
Selling and Marketing Expenses	15Cr	26Cr	33Cr	2Cr	195.82Cr
Net Rental Expense, Total	79.12L	60.76L	48.36L	9L	24Cr
Imputed Operating Lease Interest Expense	-	63.26L	90.33L	-	20Cr
Imputed Operating Lease Depreciation	-	-3L	-41.97L	-	3.62Cr
Maintenance & Repair Expenses, Total	1.86Cr	1.36Cr	1.81Cr	74.68L	120.09Cr
Stock-Based Comp., SG&A Exp. (Total)	56.44L	51.75L	-1.38Cr	-32.89L	-36L
Total Stock-Based Compensation	56.44L	51.75L	-1.38Cr	-32.89L	-36L

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	14Cr	58Cr	21Cr	13Cr	400.88Cr
Short Term Investments	15Cr	28.47L	81Cr	291.8Cr	100.47Cr
Trading Asset Securities, Total	-	-	-	201.46Cr	722.8Cr
Total Cash And Short Term Investments	29Cr	59Cr	102.37Cr	506.06Cr	1.22TCr
Accounts Receivable, Total	92Cr	89Cr	73Cr	11Cr	917.16Cr
Other Receivables	80.53L	1.84Cr	2.08Cr	59Cr	23Cr
Total Receivables	93Cr	90Cr	75Cr	70Cr	939.91Cr
Inventory	58Cr	65Cr	62Cr	3.42Cr	1.76TCr
Prepaid Expenses	22.85L	61.59L	94.25L	45.35L	10Cr
Other Current Assets, Total	38Cr	21Cr	15Cr	43.37L	505.93Cr
Total Current Assets	217.44Cr	236.2Cr	255.96Cr	580.77Cr	4.44TCr
Gross Property Plant And Equipment	53Cr	53Cr	51Cr	25Cr	3.15TCr
Accumulated Depreciation	-21Cr	-28Cr	-30Cr	-2.35Cr	-526.25Cr
Net Property Plant And Equipment	32Cr	26Cr	21Cr	23Cr	2.62TCr
Long-term Investments	19.05L	23L	8L	1.84TCr	155.65Cr
Goodwill	-	-	-	-	453.77Cr
Other Intangibles, Total	1.12Cr	4L	-	-	4.81TCr
Deferred Tax Assets Long-Term	12Cr	15Cr	16Cr	-	1.15TCr
Other Long-Term Assets, Total	7.63Cr	21Cr	21Cr	21Cr	212.58Cr
Total Assets	270.14Cr	298.23Cr	313.84Cr	2.46TCr	14TCr
Liabilities
Accounts Payable, Total	87Cr	97Cr	68Cr	9.36Cr	1.32TCr
Accrued Expenses, Total	28Cr	28Cr	28Cr	11Cr	257.62Cr
Short-term Borrowings	-	-	-	-	874.85Cr
Current Portion of Long-Term Debt	-	-	-	-	22Cr
Current Portion of Leases	3.39Cr	3.82Cr	2.73Cr	-	133.4Cr
Current Income Taxes Payable	74.62L	72.15L	1.1Cr	97Cr	8.1Cr
Unearned Revenue Current, Total	2.98Cr	3.16Cr	91.7L	2L	-
Deferred Tax Liability Current	-	-	-	51.11L	-
Other Current Liabilities	29Cr	33Cr	49Cr	36.12L	334.46Cr
Total Current Liabilities	150.68Cr	165.85Cr	149.71Cr	118.48Cr	2.95TCr
Long-Term Debt	-	-	-	-	372.6Cr
Long-Term Leases	8.23Cr	4.57Cr	1.78Cr	-	885.44Cr
Deferred Tax Liability Non Current	-	-	-	-	18Cr
Other Non Current Liabilities	19Cr	21Cr	22Cr	-	18Cr
Total Liabilities	178.4Cr	191.57Cr	173.22Cr	118.48Cr	4.25TCr
Common Stock, Total	2.98Cr	2.98Cr	2.98Cr	2.98Cr	12Cr
Additional Paid In Capital	-	-	-	-	6.65TCr
Retained Earnings	24Cr	39Cr	74Cr	2.28TCr	2.61TCr
Comprehensive Income and Other	65Cr	65Cr	64Cr	63Cr	318.41Cr
Total Common Equity	92Cr	106.65Cr	140.62Cr	2.34TCr	9.59TCr
Total Equity	92Cr	106.65Cr	140.62Cr	2.34TCr	9.59TCr
Total Liabilities And Equity	270.14Cr	298.23Cr	313.84Cr	2.46TCr	14TCr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	29.8L	29.8L	29.8L	1.49Cr	6.09Cr
ECS Total Common Shares Outstanding	29.8L	29.8L	29.8L	1.49Cr	6.09Cr
Book Value / Share	307.87	357.9	471.89	1.57T	1.57T
Tangible Book Value	91Cr	106.61Cr	140.62Cr	2.34TCr	4.32TCr
Tangible Book Value Per Share	304.12	357.76	471.89	1.57T	709.34
Total Debt	12Cr	8.39Cr	4.51Cr	0	2.29TCr
Net Debt	-17Cr	-50Cr	-98Cr	-506.06Cr	1.06TCr
Debt Equivalent of Unfunded Proj. Benefit Obligation	75.32L	1.48Cr	1.74Cr	-7L	18Cr
Debt Equivalent Oper. Leases	6.33Cr	4.86Cr	3.87Cr	72.32L	191.04Cr
Account Code - Inventory Valuation	-	6	6	6	3
Inventories - Raw Materials, Total	4.3Cr	4.62Cr	2.77Cr	1.65Cr	250.18Cr
Inventories - Work In Process, Total	1.92Cr	2.11Cr	91.69L	83.12L	244.09Cr
Inventories - Finished Goods, Total	51Cr	58Cr	58Cr	69.82L	1.22TCr
Inventories - Others	63.44L	77.35L	53.75L	24.77L	43Cr
Land - (BS)	-	-	-	-	182.32Cr
Buildings, Total	1.79Cr	1.79Cr	1.79Cr	1.79Cr	343.07Cr
Machinery, Total	26Cr	26Cr	25Cr	23Cr	1.02TCr
Full Time Employees	-	-	-	-	16.51T
Accumulated Allowance for Doubtful Accounts (Supple)	14Cr	17Cr	17Cr	-	102.86Cr

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	-1.77Cr	14Cr	36Cr	2.2TCr	38Cr
Depreciation & Amortization - CF	8.3Cr	7.51Cr	6.75Cr	2.11Cr	321.35Cr
Depreciation & Amortization, Total	8.3Cr	7.51Cr	6.75Cr	2.11Cr	321.35Cr
Amortization of Deferred Charges, Total - (CF)	1.4Cr	1.08Cr	4L	-	-
(Gain) Loss From Sale Of Asset	9L	4L	46.47L	10L	1.96Cr
(Gain) Loss on Sale of Investments - (CF)	-	5T	12Cr	-10Cr	-23Cr
Stock-Based Compensation (CF)	56.44L	51.75L	-1.38Cr	-32.89L	-36L
Provision and Write-off of Bad Debts	2.71Cr	3.61Cr	-	-	26Cr
Net Cash From Discontinued Operations	-	-	-	-2.67TCr	-
Other Operating Activities, Total	6L	-1.82Cr	-1.94Cr	388.58Cr	222.18Cr
Change In Accounts Receivable	-21Cr	77.45L	10Cr	-4.32Cr	-195.84Cr
Change In Inventories	5.45Cr	-7.08Cr	3.01Cr	5.45Cr	-45Cr
Change In Accounts Payable	15Cr	15Cr	-16Cr	-4.69Cr	120.23Cr
Change in Other Net Operating Assets	47.89L	1.15Cr	-42.6L	-98.13L	-62Cr
Cash from Operations	11Cr	35Cr	49Cr	-92Cr	404.3Cr
Capital Expenditure	-1.14Cr	-1.79Cr	-2.15Cr	-13Cr	-219.2Cr
Sale of Property, Plant, and Equipment	3L	-	-	-	3.2Cr
Divestitures	-	-	-	2.32TCr	-
Investment in Marketable and Equity Securities, Total	-5.35Cr	14Cr	-81Cr	-2.32TCr	-124.86Cr
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	0	-
Other Investing Activities, Total	1.22Cr	25.89L	91.86L	123.25Cr	60Cr
Cash from Investing	-5.25Cr	13Cr	-82Cr	106.79Cr	-280.59Cr
Short Term Debt Issued, Total	-	-	-	-	362.92Cr
Long-Term Debt Issued, Total	-	-	-	-	185.12Cr
Total Debt Issued	-	-	-	-	548.04Cr
Long-Term Debt Repaid, Total	-1.78Cr	-2.56Cr	-3.27Cr	-1.33Cr	-220.56Cr
Total Debt Repaid	-1.78Cr	-2.56Cr	-3.27Cr	-1.33Cr	-220.56Cr
Common Dividends Paid	-	-	-	-14.9L	-60Cr
Common & Preferred Stock Dividends Paid	-	-	-	-14.9L	-60Cr
Other Financing Activities, Total	-1.34Cr	-1.03Cr	-93.43L	-17.6L	-209.02Cr
Cash from Financing	-3.12Cr	-3.59Cr	-4.2Cr	-1.65Cr	58Cr
Net Change in Cash	2.6Cr	45Cr	-37Cr	13Cr	182.17Cr
Supplemental Items
Cash Interest Paid	1.34Cr	1.03Cr	93.43L	17.6L	209.02Cr
Cash Income Tax Paid (Refund)	-49.94L	6.24Cr	13Cr	90Cr	-57Cr
Levered Free Cash Flow	-	48Cr	48Cr	243.39Cr	49Cr
Unlevered Free Cash Flow	-	49Cr	49Cr	243.5Cr	175.8Cr
Change In Net Working Capital	-	-26Cr	-8.86Cr	-137.34Cr	42Cr
Net Debt Issued / Repaid	-1.78Cr	-2.56Cr	-3.27Cr	-1.33Cr	327.48Cr

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	-	5.38	11.89	8.44	0.86
Return on Total Capital	-	14	27.97	9.42	1
Return On Equity %	-	14.54	29.13	11.68	0.4
Return on Common Equity	-	14.54	29.13	11.68	0.4
Margin Analysis
Gross Profit Margin %	44.39	44.67	45.38	83.26	42.02
SG&A Margin	21.09	20.45	18.24	9.6	18.79
EBITDA Margin %	0.53	5.44	9.94	68.65	5.7
EBITA Margin %	-0.56	4.68	9.36	68.27	2.99
EBIT Margin %	-0.56	4.68	9.36	68.27	2.99
Income From Continuing Operations Margin %	-0.43	2.76	5.79	52.85	0.62
Net Income Margin %	-0.43	2.76	5.79	802.52	0.62
Net Avail. For Common Margin %	-0.43	2.76	5.79	52.85	0.62
Normalized Net Income Margin	-0.45	2.9	6.09	43.89	1.22
Levered Free Cash Flow Margin	-	9.18	7.65	88.61	0.79
Unlevered Free Cash Flow Margin	-	9.33	7.8	88.66	2.84
Asset Turnover
Asset Turnover	-	1.84	2.03	0.2	0.46
Fixed Assets Turnover	-	18.16	26.72	14.57	2.53
Receivables Turnover (Average Receivables)	-	5.78	7.68	9.44	6.71
Inventory Turnover (Average Inventory)	-	4.67	5.31	7.59	2.06
Short Term Liquidity
Current Ratio	1.44	1.42	1.71	4.9	1.5
Quick Ratio	0.8	0.9	1.19	4.87	0.73
Operating Cash Flow to Current Liabilities	0.07	0.21	0.33	-0.78	0.14
Days Sales Outstanding (Average Receivables)	-	63.13	47.52	38.78	54.42
Days Outstanding Inventory (Average Inventory)	-	78.14	68.71	48.2	177.15
Average Days Payable Outstanding	-	113.17	89.65	114.93	130.26
Cash Conversion Cycle (Average Days)	-	28.1	26.58	-27.94	101.32
Long Term Solvency
Total Debt/Equity	12.66	7.87	3.21	-	23.87
Total Debt / Total Capital	11.24	7.3	3.11	-	19.27
LT Debt/Equity	8.97	4.29	1.27	-	13.12
Long-Term Debt / Total Capital	7.96	3.97	1.23	-	10.59
Total Liabilities / Total Assets	66.04	64.24	55.19	4.81	30.7
EBIT / Interest Expense	-1.11	18.79	38.65	1.05T	0.91
EBITDA / Interest Expense	2.9	24.55	43.13	1.06T	2.5
(EBITDA - Capex) / Interest Expense	2.35	23.18	41.7	989.97	1.42
Total Debt / EBITDA	1.94	0.26	0.07	-	4.52
Net Debt / EBITDA	-2.82	-1.57	-1.51	-2.67	2.1
Total Debt / (EBITDA - Capex)	2.39	0.28	0.07	-	7.97
Net Debt / (EBITDA - Capex)	-3.48	-1.67	-1.56	-2.86	3.71
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	27.25	18.99	111.76	-5.29
Gross Profit, 1 Yr. Growth %	-	28.05	20.89	188.91	-9.86
EBITDA, 1 Yr. Growth %	-	1.2T	117.22	497.67	-58.36
EBITA, 1 Yr. Growth %	-	-1.17T	137.95	512.15	-74.02
EBIT, 1 Yr. Growth %	-	-1.17T	137.95	512.15	-74.02
Earnings From Cont. Operations, 1 Yr. Growth %	-	-916.01	149.74	529.58	-92.04
Net Income, 1 Yr. Growth %	-	-916.01	149.74	6.02T	-98.56
Normalized Net Income, 1 Yr. Growth %	-	-917.44	149.5	527.26	-81.13
Diluted EPS Before Extra, 1 Yr. Growth %	-	-913.83	150.26	529.57	-92.04
Accounts Receivable, 1 Yr. Growth %	-	-3.53	-17.31	82.69	-0.83
Inventory, 1 Yr. Growth %	-	12.13	-4.59	-60.57	1.38
Net Property, Plant and Equip., 1 Yr. Growth %	-	-18.26	-20.18	54.71	14.48
Total Assets, 1 Yr. Growth %	-	10.4	5.24	684.75	5.98
Tangible Book Value, 1 Yr. Growth %	-	17.64	31.9	1.57T	-1.84
Common Equity, 1 Yr. Growth %	-	16.25	31.85	1.57T	-0.77
Cash From Operations, 1 Yr. Growth %	-	221.65	38.66	-1.02T	975.84
Capital Expenditures, 1 Yr. Growth %	-	56.65	20.3	1.72T	43
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-0.79	-522.67	-106.71
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-0.52	-527.59	-128.87
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	23.05	-27.5	591.37
Gross Profit, 2 Yr. CAGR %	-	-	24.41	-1.01	473.67
EBITDA, 2 Yr. CAGR %	-	-	432.29	157.45	234.56
EBITA, 2 Yr. CAGR %	-	-	403.44	176.84	145.8
EBIT, 2 Yr. CAGR %	-	-	403.44	176.84	145.8
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	351.43	217.26	28.69
Net Income, 2 Yr. CAGR %	-	-	351.43	1.14T	2.97
Normalized Net Income, 2 Yr. CAGR %	-	-	351.61	181.86	98.71
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	351.3	42.07	-36.36
Accounts Receivable, 2 Yr. CAGR %	-	-	-10.69	-64.22	1.12T
Inventory, 2 Yr. CAGR %	-	-	3.43	-77.12	1.32T
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-19.23	-5.94	1.23T
Total Assets, 2 Yr. CAGR %	-	-	7.78	187.37	563.97
Tangible Book Value, 2 Yr. CAGR %	-	-	24.56	368.93	454.36
Common Equity, 2 Yr. CAGR %	-	-	23.8	368.84	725.71
Cash From Operations, 2 Yr. CAGR %	-	-	111.19	61.73	534.2
Capital Expenditures, 2 Yr. CAGR %	-	-	37.28	167.65	1.66T
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	125.3	-7.8
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	123.46	75.7
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	-12.54	128.09
Gross Profit, 3 Yr. CAGR %	-	-	-	7.86	123.48
EBITDA, 3 Yr. CAGR %	-	-	-	342.17	131.54
EBITA, 3 Yr. CAGR %	-	-	-	333.8	96.3
EBIT, 3 Yr. CAGR %	-	-	-	333.8	96.3
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	334.69	38.35
Net Income, 3 Yr. CAGR %	-	-	-	976.38	38.35
Normalized Net Income, 3 Yr. CAGR %	-	-	-	301.95	71.01
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	154.2	-49.36
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-50.2	117.92
Inventory, 3 Yr. CAGR %	-	-	-	-61.14	199.44
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	-10.24	366.04
Total Assets, 3 Yr. CAGR %	-	-	-	108.9	259.33
Tangible Book Value, 3 Yr. CAGR %	-	-	-	195.75	243.51
Common Equity, 3 Yr. CAGR %	-	-	-	194.54	347.97
Cash From Operations, 3 Yr. CAGR %	-	-	-	103.39	125.41
Capital Expenditures, 3 Yr. CAGR %	-	-	-	123.88	396.62
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	0.69
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	-	53.34