statements

Naperol Investments Ltd.

BSE: 500298

Sector: Chemicals

Industry Group: Chemicals & Petrochemicals

Industry: Commodity Chemicals

525.30-16.7 (-3.08%)

23 Oct, 12:00 AM

Overview Analysis Statements

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Income Statement

Abridged

Understanding Income Statement

Naperol Investments Ltd. income statement covering revenue, operating profit, EBITDA, PAT and EPS across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	2012 Mar 31	C 2013 Mar 31	C 2014 Mar 31	2015 Mar 31	2016 Mar 31	R 2017 Mar 31	C 2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31	TTM Jun 30
	2012 Mar 31	C 2013 Mar 31	C 2014 Mar 31	2015 Mar 31	2016 Mar 31	R 2017 Mar 31	C 2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31	TTM Jun 30
Period length: Source:	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M IR
Total Revenue	154.62	212.89	235.86	196.75	233.99	233.09	306.31	402.28	191.23	215.01	225.94	1.89	1.91	19.57	26.72	32.95
Cost of Operating Revenue	88.06	119.21	75.01	82.43	88.76	126.65	122.70	130.83	123.12	131.59	165.37	-	-	5.46	12.91	19.06
Gross Profit	66.56	93.68	160.85	114.32	145.23	106.44	183.60	271.45	68.11	83.42	60.57	-	-	-	-	-
Gross Margin	43.0	44.0	68.2	58.1	62.1	45.7	59.9	67.5	35.6	38.8	26.8	-	-	-	-	-
Total Operating Expenses	116.69	156.53	182.99	181.58	206.62	171.56	170.02	184.64	176.89	187.35	226.37	2.13	2.53	8.42	15.68	21.75
Operating Profit	37.93	56.36	52.87	15.17	27.37	61.53	136.28	217.64	14.34	27.66	-0.43	-0.24	-0.62	11.15	11.04	11.20
Operating Margin	24.5	26.5	22.4	7.7	11.7	26.4	44.5	54.1	7.5	12.9	-0.2	-12.7	-32.4	57.0	41.3	34.0
Financing Income/(Expense) - Net	1.19	4.31	-0.22	-4.68	-5.38	3.76	7.81	17.09	21.87	7.72	3.25	-	-	0.57	0.07	-
Profit before Taxes	39.27	60.70	59.72	16.86	29.19	57.82	146.97	236.02	29.56	12.29	7.95	376.09	-0.61	11.72	11.11	11.25
Income Taxes	11.41	20.64	19.78	10.18	10.74	19.19	51.14	82.22	11.64	-8.88	2.52	0.84	-0.24	1.17	0.42	0.46
Profit after Tax	27.86	40.06	39.94	6.68	18.45	38.64	95.84	153.80	17.92	21.18	5.43	375.25	-0.37	10.55	10.69	10.79
PAT Margin	18.0	18.8	16.9	3.4	7.9	16.6	31.3	38.2	9.4	9.8	2.4	19,838.8	-19.1	53.9	40.0	32.8
EPS - Basic - ex Extraordinary Items	48.48	69.71	69.50	11.62	32.10	67.23	166.76	267.61	31.17	36.85	9.45	652.95	-0.64	18.36	18.60	18.59
EPS - Diluted - ex Extraordinary Items	48.48	69.71	69.50	11.62	32.10	67.23	166.76	267.61	31.17	36.85	9.45	652.95	-0.64	18.36	18.60	18.59
EBIT	37.93	56.36	52.87	15.17	27.37	61.53	136.28	217.64	14.34	27.66	-0.43	-0.24	-0.62	11.15	11.04	11.20
EBITDA	47.96	67.36	62.61	22.39	36.33	70.46	145.48	226.87	25.57	45.16	17.01	-0.24	-0.62	11.15	11.05	11.20
EBITDA Margin	31.0	31.6	26.5	11.4	15.5	30.2	47.5	56.4	13.4	21.0	7.5	-12.7	-32.4	57.0	41.3	34.0

Balance Sheet

Abridged

Understanding Balance Sheet

Naperol Investments Ltd. balance sheet covering assets, liabilities, equity and borrowings across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	R 2012 Mar 31	C 2013 Mar 31	C 2014 Mar 31	2015 Mar 31	R 2016 Mar 31	R 2017 Mar 31	2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	R 2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
	R 2012 Mar 31	C 2013 Mar 31	C 2014 Mar 31	2015 Mar 31	R 2016 Mar 31	R 2017 Mar 31	2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	R 2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
Source:	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	IR	AR	AR	AR	AR
Total Current Assets	76	113	97	143	103	129	210	333	186	165	125	3	6	12	21
Long-Term Investments	2	3	4	4	213	487	691	743	492	746	587	-	-	-	-
Property Plant & Equipment - Net	120	114	158	191	183	180	175	241	372	344	341	0	0	0	0
Total Non-Current Assets	126	125	176	204	408	678	883	1,009	872	1,098	942	-	-	-	-
Total Assets	202	238	273	348	511	807	1,093	1,342	1,058	1,263	1,067	559	1,078	1,205	920
Total Current Liabilities	36	41	44	76	42	38	39	59	214	160	107	1	4	2	3
Long Term Debt	-	-	-	30	10	-	-	70	0	-	14	-	-	-	-
Total Non-Current Liabilities	16	18	19	59	32	27	37	109	42	37	49	-	-	-	-
Total Liabilities	53	58	63	135	74	66	76	168	256	196	156	1	23	42	3
Total Shareholders' Equity	150	180	210	212	437	742	1,017	1,174	802	1,067	911	557	1,055	1,164	917
Total Equity	150	180	210	212	437	742	1,017	1,174	802	1,067	911	557	1,055	1,164	917
Total Liabilities & Equity	202	238	273	348	511	807	1,093	1,342	1,058	1,263	1,067	559	1,078	1,205	920

Cash Flow

Abridged

Understanding Cash Flow Statement

Naperol Investments Ltd. cash flow statement covering operating, investing and financing activities across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	C 2012 Mar 31	C 2013 Mar 31	2014 Mar 31	2015 Mar 31	2016 Mar 31	C 2017 Mar 31	2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
	C 2012 Mar 31	C 2013 Mar 31	2014 Mar 31	2015 Mar 31	2016 Mar 31	C 2017 Mar 31	2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
Period length: Source:	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR
Operating CF bef Changes in Working Cap	41.66	51.37	51.25	21.17	32.73	64.27	114.16	164.33	18.50	38.89	20.42	2.53	-1.55	13.66	9.48
Working Capital - Increase/(Decrease)	6.59	-5.14	-16.34	1.98	-8.42	-0.88	-12.08	-0.24	-0.07	23.27	-14.53	-0.28	3.44	-4.87	-6.72
Net CF from Operating Activities	48.25	46.24	34.92	23.15	24.31	63.40	102.08	164.09	18.43	62.17	5.90	2.25	1.89	8.79	2.76
Capital Expenditures - Net	34.15	4.17	55.88	36.00	1.29	6.77	10.54	78.08	98.55	21.17	15.17	-	-	0.01	0.00
Net CF from Investing Activities	-36.36	-34.63	-27.89	-81.29	22.24	-38.39	-64.49	-191.90	-54.49	-20.97	28.36	0.62	-0.35	-0.75	-3.55
Dividends Paid - Cash - Total	8.00	7.97	10.03	10.03	3.47	6.92	23.41	44.90	44.93	7.23	7.23	2.88	0.62	5.59	1.72
Debt - LT & ST - Issuance/(Retirement) - Total	-3.59	-4.24	3.01	63.96	-37.66	-19.28	-11.05	80.29	72.42	-29.39	-32.78	-	-	-	-
Net Cash Flow from Financing Activities	-11.59	-12.21	-7.02	58.93	-46.13	-26.20	-34.46	35.39	27.49	-36.62	-40.01	-2.88	-0.62	-5.59	-1.72
Free Cash Flow to Equity	10.51	37.83	-17.95	51.11	-14.64	37.35	80.49	166.30	-7.70	11.61	-42.06	2.25	-	8.77	2.76
Free Operating CF net dividend	6.01	34.09	-31.56	-22.88	19.56	49.71	67.72	41.11	-125.05	31.54	-18.84	-0.64	1.27	3.18	1.03
Free Operating CF	14.02	42.06	-21.53	-12.85	23.02	56.63	91.13	86.01	-80.12	38.77	-11.61	2.25	1.89	8.77	2.76

Business Segment Analysis

FY End:

Mar 26

Naperol Investments Ltd. business segment breakdown covering revenue, operating income and assets across key divisions for the selected financial year.

Revenue / Sales

Investment activity (51.1%)₹ 13.65 CrTrading (48.9%)₹ 13.08 Cr

Assets

Investment activity (97.8%)₹ 899.10 CrTrading (1.4%)₹ 12.74 CrUnallocable (0.9%)₹ 7.83 Cr

Regional Segment Analysis

FY End:

Mar 26

Naperol Investments Ltd. geographic revenue split showing domestic and international market performance across revenue and income for the selected financial year.

Revenue / Sales

India (100.0%)₹ 26.72 Cr

Assets

India (100.0%)₹ 919.67 Cr

Historical Segment Analysis

Track how Naperol Investments Ltd. segment contributions have evolved over multiple financial years to see which divisions are growing, shrinking or gaining strategic importance.

Capex

Sales

Assets

Operating Income

Business

Regional

Business

	2010 Mar 31	2011 Mar 31	2012 Mar 31	2013 Mar 31	2014 Mar 31	2017 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31
	2010 Mar 31	2011 Mar 31	2012 Mar 31	2013 Mar 31	2014 Mar 31	2017 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31
Manufacturing Peroxygens	5	27	34	4	60	7	78	99	23	18	-
Other	0	0	0	0	0	0	-	-	-	-	-
Unallocated	0	0	0	0	0	0	-	-	-	-	-
Investment activity	-	-	-	-	-	-	-	99	-	-	0

Frequently Asked Questions

What is the revenue of Naperol Investments Ltd.?

The latest trailing twelve month revenue of Naperol Investments Ltd. is ₹ 32.95 Cr, reflecting a 1-year growth of 46.31% and a 3-year CAGR of -55.75%. Annual and quarterly revenue trends are available in the Income Statement section.

What is the net profit of Naperol Investments Ltd.?

The latest trailing twelve month net profit (PAT) of Naperol Investments Ltd. is ₹ 10.79 Cr, with a 3-year earnings CAGR of -32.70%. Detailed profit history across annual and quarterly periods is in the Income Statement section.

What is the EBITDA of Naperol Investments Ltd.?

The trailing twelve month EBITDA of Naperol Investments Ltd. is approximately ₹ 11.20 Cr (based on an operating margin of 33.98%). EBITDA reflects core operating profitability before interest, taxes, depreciation and amortisation.

What is the EPS of Naperol Investments Ltd.?

The trailing twelve month Earnings Per Share (EPS) of Naperol Investments Ltd. is 18.79. EPS trends across annual and quarterly periods are visible in the Income Statement section.

What is the debt level of Naperol Investments Ltd.?

The debt-to-equity ratio of Naperol Investments Ltd. stands at 0.00. The full breakdown of total borrowings is in the Balance Sheet section.

What is the book value per share of Naperol Investments Ltd.?

The estimated book value per share of Naperol Investments Ltd. is 1,595.47 (derived from a P/B ratio of 0.33 and market price of ₹ 525.30), reflecting the net asset value attributable to each share. See the Balance Sheet section for a full breakdown.

What is the cash flow from operations of Naperol Investments Ltd.?

The trailing twelve month operating cash flow of Naperol Investments Ltd. is ₹ 2.76 Cr. Annual and quarterly cash flow data is available in the Cash Flow section of the Statements tab.

Does Naperol Investments Ltd. report consolidated or standalone financials?

Naperol Investments Ltd. reports consolidated financials. You can toggle between consolidated and standalone views using the switch at the top of each statement section.