statements

Northern Spirits Ltd.

BSE: 542628

Sector: Services

Industry Group: Commercial Services & Supplies

Industry: Trading & Distributors

114.50-0.5 (-0.48%)

22 Oct, 12:00 AM

Overview Analysis Statements

Technicals Forecast Peers Resources News

Income Statement

Abridged

Understanding Income Statement

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

Consolidated

Standalone

Annual

Interim

	2014 Mar 31	2015 Mar 31	2016 Mar 31	2017 Mar 31	R 2018 Mar 31	2019 Mar 31	2020 Mar 31	C 2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31	TTM Jun 30
	2014 Mar 31	2015 Mar 31	2016 Mar 31	2017 Mar 31	R 2018 Mar 31	2019 Mar 31	2020 Mar 31	C 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 PR	12M PR	12M PR	12M PR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M IR
Total Revenue	1	2	3	17	26	110	161	153	268	905	1,235	1,943	2,309	2,374
Cost of Operating Revenue	1	1	3	13	16	76	127	124	220	814	1,120	1,758	2,047	2,080
Gross Profit	0	0	0	4	10	34	34	29	48	91	116	184	261	294
Gross Margin	24.2	18.3	10.0	22.6	38.5	31.2	21.0	19.2	18.0	10.0	9.4	9.5	11.3	12.4
Total Operating Expenses	1	2	4	17	24	90	153	145	255	883	1,205	1,896	2,260	2,321
Operating Profit	0	0	0	1	2	20	8	8	13	22	31	46	49	52
Operating Margin	-0.8	2.6	-13.9	4.7	6.1	18.0	5.1	5.2	4.8	2.5	2.5	2.4	2.1	2.2
Financing Income/(Expense) - Net	0	0	0	0	0	-5	-3	-4	-5	-8	-8	-15	-13	-16
Profit before Taxes	0	0	-1	1	1	15	5	4	8	15	22	31	36	39
Income Taxes	0	0	0	0	0	5	1	1	2	4	6	8	9	10
Profit after Tax	0	0	-1	1	1	10	4	3	6	11	17	23	27	29
PAT Margin	2.2	6.1	-15.8	3.1	3.9	9.1	2.2	1.9	2.2	1.2	1.3	1.2	1.2	1.2
EPS - Basic - ex Extraordinary Items	0.01	0.06	-0.32	0.33	0.63	9.54	2.25	1.85	3.74	6.94	10.32	14.31	16.91	18.09
EPS - Diluted - ex Extraordinary Items	0.01	0.06	-0.32	0.33	0.63	9.54	2.25	1.85	3.74	6.94	10.32	14.31	16.91	18.09
EBIT	0	0	0	1	2	20	8	8	13	22	31	46	49	52
EBITDA	0	0	0	1	2	20	8	8	13	23	31	46	50	53
EBITDA Margin	-0.6	2.9	-13.5	4.9	6.3	18.3	5.2	5.3	4.8	2.5	2.5	2.4	2.2	2.2

Balance Sheet

Abridged

Understanding Balance Sheet

Northern Spirits Ltd. balance sheet covering assets, liabilities, equity and borrowings across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	2014 Mar 31	2015 Mar 31	2016 Mar 31	2017 Mar 31	R 2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	R 2022 Mar 31	2023 Mar 31	R 2024 Mar 31	2025 Mar 31	2026 Mar 31
	2014 Mar 31	2015 Mar 31	2016 Mar 31	2017 Mar 31	R 2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	R 2022 Mar 31	2023 Mar 31	R 2024 Mar 31	2025 Mar 31	2026 Mar 31
Source:	PR	PR	PR	PR	AR	AR	AR	AR	AR	AR	AR	AR	AR
Total Current Assets	0.42	0.56	3.53	7.67	15.52	82.26	97.94	114.67	132.05	172.21	228.24	283.18	369.69
Long-Term Investments	0.15	0.24	-	-	-	-	-	-	-	-	-	-	-
Property Plant & Equipment - Net	0.03	3.81	4.18	4.75	4.90	10.57	10.33	10.17	10.34	10.44	10.53	11.51	11.41
Total Non-Current Assets	0.28	4.08	4.31	4.88	5.09	11.56	10.57	10.40	10.42	10.54	10.64	11.66	11.71
Total Assets	0.70	4.64	7.84	12.55	20.61	93.81	108.50	125.07	142.47	182.75	238.88	294.84	381.40
Total Current Liabilities	0.74	2.72	5.07	9.39	14.20	52.59	45.17	51.19	60.13	91.53	135.03	169.90	231.30
Long Term Debt	-	1.86	1.73	1.59	-	-	-	7.58	10.04	7.78	3.72	2.22	0.69
Total Non-Current Liabilities	-	1.86	1.73	1.59	-	-	-	7.58	10.04	7.78	3.84	2.33	0.94
Total Liabilities	0.74	4.58	6.81	10.98	14.20	52.59	45.17	58.77	70.17	99.31	138.88	172.23	232.23
Total Shareholders' Equity	-0.04	0.06	1.03	1.57	6.41	41.22	63.33	66.30	72.30	83.44	100.01	122.61	149.17
Total Equity	-0.04	0.06	1.03	1.57	6.41	41.22	63.33	66.30	72.30	83.44	100.01	122.61	149.17
Total Liabilities & Equity	0.70	4.64	7.84	12.55	20.61	93.81	108.50	125.07	142.47	182.75	238.88	294.84	381.40

Cash Flow

Abridged

Understanding Cash Flow Statement

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

Consolidated

Standalone

Annual

Interim

	2014 Mar 31	2015 Mar 31	2016 Mar 31	2017 Mar 31	R 2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	R 2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
	2014 Mar 31	2015 Mar 31	2016 Mar 31	2017 Mar 31	R 2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	R 2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31
Period length: Source:	12M PR	12M PR	12M PR	12M PR	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	-0.01	0.04	-0.66	0.48	1.42	15.78	-1.55	4.28	8.09	15.15	16.91	31.16	36.96
Working Capital - Increase/(Decrease)	-0.22	0.69	1.49	0.16	-8.56	-70.83	-14.00	-18.40	-12.95	-45.15	-55.32	-54.08	-44.54
Net CF from Operating Activities	-0.23	0.73	0.83	0.65	-7.13	-55.05	-15.55	-14.12	-4.86	-30.00	-38.41	-22.93	-7.58
Capital Expenditures - Net	0.03	3.78	0.38	0.60	0.01	5.99	-	-	0.30	0.33	0.32	1.28	0.50
Net CF from Investing Activities	-0.03	-3.81	-0.59	-0.01	-0.01	-5.99	-	-	-0.30	-0.33	-0.32	-1.28	-0.50
Dividends Paid - Cash - Total	-	-	-	-	-	-	-	-	-	-	-	0.40	0.48
Stock - Issuance/(Retirement) - Net	-	-	1.48	-	3.60	24.75	18.50	-	-	-	-	-	-
Debt - LT & ST - Issuance/(Retirement) - Total	0.26	3.17	-1.79	-0.22	-1.73	-	-	7.58	2.45	111.63	42.68	33.54	37.71
Net Cash Flow from Financing Activities	0.26	3.17	-0.30	-0.22	1.87	24.75	18.50	7.58	2.45	111.63	42.68	33.14	37.23
Free Cash Flow to Equity	0.00	0.12	-1.34	-0.18	-8.88	-61.05	-15.55	-6.54	-2.70	81.30	3.95	9.33	29.62
Free Operating CF net dividend	-0.26	-3.05	0.45	0.05	-7.14	-61.05	-15.55	-	-5.16	-30.33	-38.73	-24.61	-8.57
Free Operating CF	-0.26	-3.05	0.45	0.05	-7.14	-61.05	-15.55	-	-5.16	-30.33	-38.73	-24.21	-8.09

Business Segment Analysis

FY End:

Mar 26

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

Capex

Spirits and wines (100.0%)₹ 0.50 Cr

Revenue / Sales

Spirits and wines (100.0%)₹ 2,308.97 Cr

Assets

Spirits and wines (100.0%)₹ 381.40 Cr

Operating Income

Spirits and wines (100.0%)₹ 49.33 Cr

Regional Segment Analysis

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

We don't have enough data to show regional segment analysis for Northern Spirits Ltd.

Historical Segment Analysis

Track how Northern Spirits 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

	2024 Mar 31	2025 Mar 31	2026 Mar 31
	2024 Mar 31	2025 Mar 31	2026 Mar 31
Spirits and wines	0	1	1

Frequently Asked Questions

What is the revenue of Northern Spirits Ltd.?

The latest trailing twelve month revenue of Northern Spirits Ltd. is ₹ 2,373.64 Cr, reflecting a 1-year growth of 17.73% and a 3-year CAGR of 36.63%. Annual and quarterly revenue trends are available in the Income Statement section.

What is the net profit of Northern Spirits Ltd.?

The latest trailing twelve month net profit (PAT) of Northern Spirits Ltd. is ₹ 29.02 Cr, with a 3-year earnings CAGR of 34.43%. Detailed profit history across annual and quarterly periods is in the Income Statement section.

What is the EBITDA of Northern Spirits Ltd.?

The trailing twelve month EBITDA of Northern Spirits Ltd. is approximately ₹ 52.21 Cr (based on an operating margin of 2.20%). EBITDA reflects core operating profitability before interest, taxes, depreciation and amortisation.

What is the EPS of Northern Spirits Ltd.?

The trailing twelve month Earnings Per Share (EPS) of Northern Spirits Ltd. is 18.02. EPS trends across annual and quarterly periods are visible in the Income Statement section.

What is the debt level of Northern Spirits Ltd.?

The debt-to-equity ratio of Northern Spirits Ltd. stands at 1.40. The interest coverage ratio is 3.36x, reflecting the company's ability to service debt from operating earnings. The full breakdown of total borrowings is in the Balance Sheet section.

What is the book value per share of Northern Spirits Ltd.?

The estimated book value per share of Northern Spirits Ltd. is 92.93 (derived from a P/B ratio of 1.23 and market price of ₹ 114.50), 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 Northern Spirits Ltd.?

The trailing twelve month operating cash flow of Northern Spirits Ltd. is ₹ -7.58 Cr. Annual and quarterly cash flow data is available in the Cash Flow section of the Statements tab.

Does Northern Spirits Ltd. report consolidated or standalone financials?

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