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Kapston Services Limited

ISIN : INE542Z01010
NSE : KAPSTON
Face Value : 10
Industry : Miscellaneous

EPS : 12.39
EPS (TTM) : 12.91
Price to Earning (P/E) : 17.91
Book Value : 57.83
Price to Bookvalue (P/B) : 3.84
Dividend Yield : 0 %
Return on Equity (ROE) : 9.04 %
Return on Capital Employed (ROCE) : 8.08 %

Kapston Services share price (28-Mar-2025)
National Stock Exchange NSE
Open / Close	235.25 - 221.9 -5.7 %
Low / High	220.22 - 235.26 6.8 %
Trade Volume	7,523
52 Week Low / High	0 - 0 NAN %

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Consolidated Standalone

CONSOLIDATED QUARTERLY RESULT FOR KAPSTON SERVICES LIMITED

Date End	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
No of months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months
Net Sales	827.23	906.18	947.03	1075.9	1060.53	1131.48	1283.95	1370.64	1414.75	1535.11
Total Income	829.78	907.54	950.16	1079.69	1072.98	1132.55	1289.9	1374.71	1416.12	1536.51
Total Expenditure	787.77	874.23	911.5	1037.6	1029.97	1078.34	1235.35	1315.88	1342.31	1470
Other Income	2.55	1.36	3.13	3.79	12.45	1.07	5.96	4.08	1.38	1.41
Operating Profit	42.01	33.31	38.66	42.09	43.01	54.21	54.55	58.83	73.81	66.51
Interest	18.65	20.19	22.53	22.8	25.04	25.33	26.65	27.01	26.99	28.04
PBDT	23.36	13.12	16.13	19.29	17.97	28.88	27.9	31.82	46.82	38.47
Depreciation	18.22	11.2	10.85	10.92	10.07	8.03	7.59	8.95	11.61	9.43
Profit Before Tax	5.14	1.92	5.28	8.37	7.9	20.85	20.31	22.87	35.21	29.04
Tax	-1.57	-10.88	-7.86	-7.33	-1.15	-7.04	-22.98	-4.04	7.6	-4.16
Profit After Tax	6.71	12.8	13.14	15.7	9.05	27.89	43.29	26.91	27.61	33.2
Net Profit	6.71	12.8	13.14	15.7	9.05	27.89	43.29	26.91	27.61	33.2
Equity Capital	101.44	101.44	101.44	101.44	101.44	101.44	101.44	101.44	101.44	101.44
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	0.66	1.26	1.3	1.55	0.89	2.75	4.27	2.65	2.72	3.27
Diluted Eps After Extraordinary Items	0.66	1.26	1.3	1.55	0.89	2.75	4.27	2.65	2.72	3.27
Diluted Eps Before Extraordinary Items	0.66	1.26	1.3	1.55	0.89	2.75	4.27	2.65	2.72	3.27

STANDALONE QUARTERLY RESULT FOR KAPSTON SERVICES LIMITED

Date End	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
No of months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months	3 months
Net Sales	827.23	906.18	947.03	1075.9	1060.53	1131.48	1283.95	1370.64	1414.75	1535.11
Total Income	829.78	907.54	950.16	1079.69	1072.98	1132.55	1289.9	1374.71	1416.12	1536.51
Total Expenditure	787.77	874.23	911.5	1037.6	1029.97	1078.34	1235.35	1315.88	1342.31	1470
Other Income	2.55	1.36	3.13	3.79	12.45	1.07	5.96	4.08	1.38	1.41
Operating Profit	42.01	33.31	38.66	42.09	43.01	54.21	54.55	58.83	73.81	66.51
Interest	18.65	20.19	22.53	22.8	25.04	25.33	26.65	27.01	26.99	28.04
PBDT	23.36	13.12	16.13	19.29	17.97	28.88	27.9	31.82	46.82	38.47
Depreciation	18.22	11.2	10.85	10.92	10.07	8.03	7.59	8.95	11.61	9.43
Profit Before Tax	5.14	1.92	5.28	8.37	7.9	20.85	20.31	22.87	35.21	29.04
Tax	-1.57	-10.88	-7.86	-7.33	-1.15	-7.04	-22.98	-4.04	7.6	-4.16
Profit After Tax	6.71	12.8	13.14	15.7	9.05	27.89	43.29	26.91	27.61	33.2
Net Profit	6.71	12.8	13.14	15.7	9.05	27.89	43.29	26.91	27.61	33.2
Equity Capital	101.44	101.44	101.44	101.44	101.44	101.44	101.44	101.44	101.44	101.44
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	0.66	1.26	1.3	1.55	0.89	2.75	4.27	2.65	2.72	3.27
Diluted Eps After Extraordinary Items	0.66	1.26	1.3	1.55	0.89	2.75	4.27	2.65	2.72	3.27
Diluted Eps Before Extraordinary Items	0.66	1.26	1.3	1.55	0.89	2.75	4.27	2.65	2.72	3.27

Consolidated Standalone

CONSOLIDATED ANNUAL RESULT FOR KAPSTON SERVICES LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	2722.5	3989.64	5200.81
Total Income	2727.78	4010.37	5213.29
Total Expenditure	2596.79	3853.29	4971.89
Other Income	5.28	20.73	12.48
Operating Profit	130.99	157.08	241.4
Interest	66.54	90.55	105.98
PBDT	64.45	66.53	135.42
Depreciation	54.57	43.04	36.17
Profit Before Tax	9.88	23.49	99.25
Tax	-14.85	-27.22	-26.46
Profit After Tax	24.73	50.71	125.71
Net Profit	24.73	50.71	125.71
Equity Capital	101.44	101.44	101.44
Face Value (IN RS)	10	10	10
Reserves	434	485.18	614.32
Calculated EPS	2.44	5	12.39
Diluted Eps After Extraordinary Items	2.44	5	12.39
Diluted Eps Before Extraordinary Items	2.44	5	12.39

STANDALONE ANNUAL RESULT FOR KAPSTON SERVICES LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	2722.5	3989.64	5200.81
Total Income	2727.78	4010.37	5213.29
Total Expenditure	2596.79	3853.29	4971.89
Other Income	5.28	20.73	12.48
Operating Profit	130.99	157.08	241.4
Interest	66.54	90.55	105.98
PBDT	64.45	66.53	135.42
Depreciation	54.57	43.04	36.17
Profit Before Tax	9.88	23.49	99.25
Tax	-14.85	-27.22	-26.46
Profit After Tax	24.73	50.71	125.71
Net Profit	24.73	50.71	125.71
Equity Capital	101.44	101.44	101.44
Face Value (IN RS)	10	10	10
Reserves	434	485.18	614.32
Calculated EPS	2.44	5	12.39
Diluted Eps After Extraordinary Items	2.44	5	12.39
Diluted Eps Before Extraordinary Items	2.44	5	12.39

Consolidated Standalone

CONSOLIDATED PROFIT / LOSS FOR KAPSTON SERVICES LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Gross Sales	213.04 Cr	272.25 Cr	398.96 Cr
Job Work/ Contract Receipts	4.2 Cr	45.1 Cr	118.23 Cr
Processing Charges / Service Income	207.49 Cr	225.41 Cr	278.62 Cr
Net Sales	213.04 Cr	272.25 Cr	398.96 Cr
Increase/Decrease in Stock	-14.35 Lk	-63.02 Lk	-1.3 Cr
Raw Material Consumed	3.98 Cr	6.12 Cr	9.24 Cr
Purchases Raw Materials	3.98 Cr	6.12 Cr	9.24 Cr
Power & Fuel Cost	20.95 Lk	23.03 Lk	27.18 Lk
Electricity & Power	20.95 Lk	23.03 Lk	27.18 Lk
Employee Cost	186.26 Cr	245.28 Cr	368.1 Cr
Salaries, Wages & Bonus	167.13 Cr	222.73 Cr	332.56 Cr
Other Manufacturing Expenses	45.72 Lk	52.99 Lk	31.96 Lk
General and Administration Expenses	5.04 Cr	6.53 Cr	8.3 Cr
Rent , Rates & Taxes	1.28 Cr	83.84 Lk	1.45 Cr
Insurance	19.7 Lk	53.34 Lk	1.37 Cr
Printing and stationery	13.27 Lk	27.68 Lk	24.86 Lk
Professional and legal fees	63.49 Lk	92.17 Lk	1.24 Cr
Traveling and conveyance	54.98 Lk	83.24 Lk	90.21 Lk
Selling and Distribution Expenses	24.65 Lk	37.47 Lk	15.92 Lk
Advertisement & Sales Promotion	24.65 Lk	37.47 Lk	15.92 Lk
Miscellaneous Expenses	46.93 Lk	1.23 Cr	24.36 Lk
Bad debts /advances written off	0	28.1 Lk	0
Provision for doubtful debts	0	53.4 Lk	0
Total Expenditure	196.51 Cr	259.68 Cr	385.33 Cr
Other Income	38.44 Lk	52.82 Lk	2.07 Cr
Interest Received	13.78 Lk	23.79 Lk	75.37 Lk
Profit on sale of Fixed Assets	0	45,000	0
Operating Profit	16.91 Cr	13.1 Cr	15.71 Cr
Interest	5.2 Cr	6.65 Cr	9.06 Cr
Interest on Term Loan	2.35 Cr	4.18 Cr	6.98 Cr
Bank Charges etc	1.43 Cr	24.82 Lk	24.8 Lk
PBDT	11.72 Cr	6.44 Cr	6.65 Cr
Depreciation	3.57 Cr	5.46 Cr	4.3 Cr
Profit Before Taxation & Exceptional Items	8.15 Cr	98.77 Lk	2.35 Cr
Profit Before Tax	8.15 Cr	98.77 Lk	2.35 Cr
Provision for Tax	1.73 Cr	-1.49 Cr	-2.72 Cr
Current Income Tax	1.58 Cr	0	0
Deferred Tax	14.99 Lk	-1.49 Cr	-2.72 Cr
Profit After Tax	6.42 Cr	2.47 Cr	5.07 Cr
Consolidated Net Profit	6.42 Cr	2.47 Cr	5.07 Cr
Profit Balance B/F	27.07 Cr	32.61 Cr	35.08 Cr
Appropriations	33.49 Cr	35.08 Cr	40.15 Cr
Other Appropriation	1.01 Cr	0	0
Earnings Per Share	6.33	2.44	5
Adjusted EPS	6.33	2.44	5

STANDALONE PROFIT / LOSS FOR KAPSTON SERVICES LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Gross Sales	213.04 Cr	272.25 Cr	398.96 Cr
Job Work/ Contract Receipts	4.2 Cr	45.1 Cr	118.23 Cr
Processing Charges / Service Income	207.49 Cr	225.41 Cr	278.62 Cr
Net Sales	213.04 Cr	272.25 Cr	398.96 Cr
Increase/Decrease in Stock	-14.35 Lk	-63.02 Lk	-1.3 Cr
Raw Material Consumed	3.98 Cr	6.12 Cr	9.24 Cr
Purchases Raw Materials	3.98 Cr	6.12 Cr	9.24 Cr
Power & Fuel Cost	20.95 Lk	23.03 Lk	27.18 Lk
Electricity & Power	20.95 Lk	23.03 Lk	27.18 Lk
Employee Cost	186.26 Cr	245.28 Cr	368.1 Cr
Salaries, Wages & Bonus	167.13 Cr	222.73 Cr	332.56 Cr
Other Manufacturing Expenses	45.72 Lk	52.99 Lk	31.96 Lk
General and Administration Expenses	5.04 Cr	6.53 Cr	8.3 Cr
Rent , Rates & Taxes	1.28 Cr	83.84 Lk	1.45 Cr
Insurance	19.7 Lk	53.34 Lk	1.37 Cr
Printing and stationery	13.27 Lk	27.68 Lk	24.86 Lk
Professional and legal fees	63.49 Lk	92.17 Lk	1.24 Cr
Traveling and conveyance	54.98 Lk	83.24 Lk	90.21 Lk
Selling and Distribution Expenses	24.65 Lk	37.47 Lk	15.92 Lk
Advertisement & Sales Promotion	24.65 Lk	37.47 Lk	15.92 Lk
Miscellaneous Expenses	46.93 Lk	1.23 Cr	24.36 Lk
Bad debts /advances written off	0	28.1 Lk	0
Provision for doubtful debts	0	53.4 Lk	0
Total Expenditure	196.51 Cr	259.68 Cr	385.33 Cr
Other Income	38.44 Lk	52.82 Lk	2.07 Cr
Interest Received	13.78 Lk	23.79 Lk	75.37 Lk
Profit on sale of Fixed Assets	0	45,000	0
Operating Profit	16.91 Cr	13.1 Cr	15.71 Cr
Interest	5.2 Cr	6.65 Cr	9.06 Cr
Interest on Term Loan	2.35 Cr	4.18 Cr	6.98 Cr
Bank Charges etc	1.43 Cr	24.82 Lk	24.8 Lk
PBDT	11.72 Cr	6.44 Cr	6.65 Cr
Depreciation	3.57 Cr	5.46 Cr	4.3 Cr
Profit Before Taxation & Exceptional Items	8.15 Cr	98.77 Lk	2.35 Cr
Profit Before Tax	8.15 Cr	98.77 Lk	2.35 Cr
Provision for Tax	1.73 Cr	-1.49 Cr	-2.72 Cr
Current Income Tax	1.58 Cr	0	0
Deferred Tax	14.99 Lk	-1.49 Cr	-2.72 Cr
Profit After Tax	6.42 Cr	2.47 Cr	5.07 Cr
Consolidated Net Profit	6.42 Cr	2.47 Cr	5.07 Cr
Profit Balance B/F	27.07 Cr	32.61 Cr	35.08 Cr
Appropriations	33.49 Cr	35.08 Cr	40.15 Cr
Other Appropriation	1.01 Cr	0	0
Earnings Per Share	6.33	2.44	5
Adjusted EPS	6.33	2.44	5

Consolidated Standalone

CONSOLIDATED CASH FLOW FOR KAPSTON SERVICES LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Profit Before Tax	8.15 Cr	98.77 Lk	2.35 Cr
Adjustment	9.53 Cr	11.26 Cr	14.73 Cr
Changes In working Capital	3.74 Cr	-38.61 Cr	-21.3 Cr
Cash Flow after changes in Working Capital	21.43 Cr	-26.36 Cr	-4.22 Cr
Cash Flow from Operating Activities	15.01 Cr	-22.19 Cr	1.02 Cr
Cash Flow from Investing Activities	-2.81 Cr	-1.6 Cr	-1.23 Cr
Cash Flow from Financing Activitie	55.55 Lk	-7.79 Cr	-13.94 Cr
Net Cash Inflow / Outflow	12.75 Cr	-31.58 Cr	-14.15 Cr
Opening Cash & Cash Equivalents	-36.9 Cr	-24.15 Cr	-55.73 Cr
Closing Cash & Cash Equivalent	-24.15 Cr	-55.73 Cr	-69.87 Cr

STANDALONE CASH FLOW FOR KAPSTON SERVICES LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Profit Before Tax	8.15 Cr	98.77 Lk	2.35 Cr
Adjustment	9.53 Cr	11.26 Cr	14.73 Cr
Changes In working Capital	3.74 Cr	-38.61 Cr	-21.3 Cr
Cash Flow after changes in Working Capital	21.43 Cr	-26.36 Cr	-4.22 Cr
Cash Flow from Operating Activities	15.01 Cr	-22.19 Cr	1.02 Cr
Cash Flow from Investing Activities	-2.81 Cr	-1.6 Cr	-1.23 Cr
Cash Flow from Financing Activitie	55.55 Lk	-7.79 Cr	-13.94 Cr
Net Cash Inflow / Outflow	12.75 Cr	-31.58 Cr	-14.15 Cr
Opening Cash & Cash Equivalents	-36.9 Cr	-24.15 Cr	-55.73 Cr
Closing Cash & Cash Equivalent	-24.15 Cr	-55.73 Cr	-69.87 Cr

Consolidated Standalone

CONSOLIDATED BALANCE SHEET FOR KAPSTON SERVICES LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Share Capital	10.14 Cr	10.14 Cr	10.14 Cr
Equity - Authorised	11.5 Cr	11.5 Cr	11.5 Cr
Equity - Issued	10.14 Cr	10.14 Cr	10.14 Cr
Equity Paid Up	10.14 Cr	10.14 Cr	10.14 Cr
Face Value	10	10	10
Total Reserves	40.76 Cr	43.4 Cr	48.52 Cr
Securities Premium	7.56 Cr	7.56 Cr	7.56 Cr
Profit & Loss Account Balance	32.47 Cr	35.08 Cr	40.15 Cr
Reserve excluding Revaluation Reserve	40.76 Cr	43.4 Cr	48.52 Cr
Shareholder's Funds	50.9 Cr	53.54 Cr	58.66 Cr
Secured Loans	3.12 Cr	2.22 Cr	1.33 Cr
Term Loans - Banks	3.12 Cr	2.22 Cr	1.33 Cr
Unsecured Loans	11.39 Cr	9.5 Cr	7.46 Cr
Loans - Banks	11.39 Cr	9.5 Cr	7.46 Cr
Deferred Tax Assets / Liabilities	-3.01 Cr	-4.44 Cr	-7.15 Cr
Deferred Tax Assets	3.01 Cr	4.44 Cr	7.15 Cr
Other Long Term Liabilities	4.09 Cr	3.23 Cr	1.33 Cr
Long Term Provisions	93.59 Lk	1.76 Cr	2.81 Cr
Total Non-Current Liabilities	16.52 Cr	12.26 Cr	5.79 Cr
Trade Payables	4.02 Cr	2.36 Cr	1.98 Cr
Sundry Creditors	4.02 Cr	2.36 Cr	1.98 Cr
Other Current Liabilities	18.5 Cr	25.73 Cr	28.22 Cr
Advances received from customers	1.32 Cr	47.75 Lk	0
Interest Accrued But Not Due	26.13 Lk	28 Lk	30.95 Lk
Short Term Borrowings	29.92 Cr	63.47 Cr	76.78 Cr
Secured ST Loans repayable on Demands	29.92 Cr	63.47 Cr	76.78 Cr
Short Term Provisions	76.79 Lk	63.42 Lk	1.02 Cr
Total Current Liabilities	53.22 Cr	92.2 Cr	108.01 Cr
Total Liabilities	120.64 Cr	158.01 Cr	172.46 Cr
Gross Block	35.17 Cr	27.64 Cr	26.82 Cr
Less: Accumulated Depreciation	11.16 Cr	16.57 Cr	20.01 Cr
Net Block	24.01 Cr	11.07 Cr	6.81 Cr
Total Non-Current Assets	24.01 Cr	22.45 Cr	18.2 Cr
Inventories	2.97 Cr	3.6 Cr	4.9 Cr
Sundry Debtors	63.85 Cr	92.41 Cr	104.51 Cr
Debtors more than Six months	0	64.5 Cr	2.42 Cr
Debtors Others	63.85 Cr	28.44 Cr	102.56 Cr
Cash and Bank	5.78 Cr	6.37 Cr	6.01 Cr
Cash in hand	35.09 Lk	18.87 Lk	17.82 Lk
Balances at Bank	5.43 Cr	6.18 Cr	5.83 Cr
Other Current Assets	8.56 Cr	10.47 Cr	13.08 Cr
Interest accrued on Investments	0	0	16.1 Lk
Prepaid Expenses	22.19 Lk	1.26 Cr	2.07 Cr
Short Term Loans and Advances	15.48 Cr	22.71 Cr	25.76 Cr
Advances recoverable in cash or in kind	8.72 Cr	10.15 Cr	11.26 Cr
Advance income tax and TDS	4.64 Cr	1.83 Lk	0
Total Current Assets	96.63 Cr	135.56 Cr	154.26 Cr
Net Current Assets (Including Current Investments)	43.42 Cr	43.36 Cr	46.26 Cr
Total Assets	120.64 Cr	158.01 Cr	172.46 Cr
Contingent Liabilities	1.37 Cr	1.37 Cr	1.18 Cr
Total Debt	47.29 Cr	79.7 Cr	90.19 Cr
Book Value	0	0	57.83
Adjusted Book Value	50.18	52.78	57.83

STANDALONE BALANCE SHEET FOR KAPSTON SERVICES LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Share Capital	10.14 Cr	10.14 Cr	10.14 Cr
Equity - Authorised	11.5 Cr	11.5 Cr	11.5 Cr
Equity - Issued	10.14 Cr	10.14 Cr	10.14 Cr
Equity Paid Up	10.14 Cr	10.14 Cr	10.14 Cr
Face Value	10	10	10
Total Reserves	40.76 Cr	43.4 Cr	48.52 Cr
Securities Premium	7.56 Cr	7.56 Cr	7.56 Cr
Profit & Loss Account Balance	32.47 Cr	35.08 Cr	40.15 Cr
Reserve excluding Revaluation Reserve	40.76 Cr	43.4 Cr	48.52 Cr
Shareholder's Funds	50.9 Cr	53.54 Cr	58.66 Cr
Secured Loans	3.12 Cr	2.22 Cr	1.33 Cr
Term Loans - Banks	3.12 Cr	2.22 Cr	1.33 Cr
Unsecured Loans	11.39 Cr	9.5 Cr	7.46 Cr
Loans - Banks	11.39 Cr	9.5 Cr	7.46 Cr
Deferred Tax Assets / Liabilities	-3.01 Cr	-4.44 Cr	-7.15 Cr
Deferred Tax Assets	3.01 Cr	4.44 Cr	7.15 Cr
Other Long Term Liabilities	4.09 Cr	3.23 Cr	1.33 Cr
Long Term Provisions	93.59 Lk	1.76 Cr	2.81 Cr
Total Non-Current Liabilities	16.52 Cr	12.26 Cr	5.79 Cr
Trade Payables	4.02 Cr	2.36 Cr	1.98 Cr
Sundry Creditors	4.02 Cr	2.36 Cr	1.98 Cr
Other Current Liabilities	18.5 Cr	25.73 Cr	28.22 Cr
Advances received from customers	1.32 Cr	47.75 Lk	0
Interest Accrued But Not Due	26.13 Lk	28 Lk	30.95 Lk
Short Term Borrowings	29.92 Cr	63.47 Cr	76.78 Cr
Secured ST Loans repayable on Demands	29.92 Cr	63.47 Cr	76.78 Cr
Short Term Provisions	76.79 Lk	63.42 Lk	1.02 Cr
Total Current Liabilities	53.22 Cr	92.2 Cr	108.01 Cr
Total Liabilities	120.64 Cr	158.01 Cr	172.46 Cr
Gross Block	35.17 Cr	27.64 Cr	26.82 Cr
Less: Accumulated Depreciation	11.16 Cr	16.57 Cr	20.01 Cr
Net Block	24.01 Cr	11.07 Cr	6.81 Cr
Total Non-Current Assets	24.01 Cr	22.45 Cr	18.2 Cr
Inventories	2.97 Cr	3.6 Cr	4.9 Cr
Sundry Debtors	63.85 Cr	92.41 Cr	104.51 Cr
Debtors more than Six months	0	64.5 Cr	2.42 Cr
Debtors Others	63.85 Cr	28.44 Cr	102.56 Cr
Cash and Bank	5.78 Cr	6.37 Cr	6.01 Cr
Cash in hand	35.09 Lk	18.87 Lk	17.82 Lk
Balances at Bank	5.43 Cr	6.18 Cr	5.83 Cr
Other Current Assets	8.56 Cr	10.47 Cr	13.08 Cr
Interest accrued on Investments	0	0	16.1 Lk
Prepaid Expenses	22.19 Lk	1.26 Cr	2.07 Cr
Short Term Loans and Advances	15.48 Cr	22.71 Cr	25.76 Cr
Advances recoverable in cash or in kind	8.72 Cr	10.15 Cr	11.26 Cr
Advance income tax and TDS	4.64 Cr	1.83 Lk	0
Total Current Assets	96.63 Cr	135.56 Cr	154.26 Cr
Net Current Assets (Including Current Investments)	43.42 Cr	43.36 Cr	46.26 Cr
Total Assets	120.64 Cr	158.01 Cr	172.46 Cr
Contingent Liabilities	1.37 Cr	1.37 Cr	1.18 Cr
Total Debt	47.29 Cr	79.7 Cr	90.19 Cr
Book Value	0	0	57.83
Adjusted Book Value	50.18	52.78	57.83

Consolidated Standalone

FINANCIAL RATIOS (CONSOLIDATED) FOR KAPSTON SERVICES LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Operational & Financial Ratios
Earnings Per Share (Rs)	6.33	2.44	5
CEPS(Rs)	9.85	7.82	9.24
Book NAV/Share(Rs)	50.18	52.78	57.83
Tax Rate(%)	21.23	-150.42	-115.88
Margin Ratios
Core EBITDA Margin(%)	7.76	4.62	3.42
EBIT Margin(%)	6.26	2.81	2.86
Pre Tax Margin(%)	3.82	0.36	0.59
PAT Margin (%)	3.01	0.91	1.27
Cash Profit Margin (%)	4.69	2.91	2.35
Performance Ratios
ROA(%)	5.4	1.78	3.07
ROE(%)	13.42	4.74	9.04
ROCE(%)	13.89	6.6	8.08
Asset Turnover(x)	1.79	1.95	2.41
Sales/Fixed Asset(x)	6.31	10.55	14.65
Working Capital/Sales(x)	4.91	6.28	8.63
Efficiency Ratios
Fixed Capital/Sales(x)	0.16	0.09	0.07
Receivable days	109.79	104.74	90.08
Inventory Days	4.97	4.41	3.89
Payable days	377.42	211.96	99.85
Valuation Parameters
PER(x)	15.33	42.18	27.28
PCE(x)	9.85	13.16	14.75
Price/Book(x)	1.93	1.95	2.36
EV/Net Sales(x)	0.66	0.65	0.56
EV/Core EBITDA(x)	8.27	13.56	14.16
EV/EBIT(x)	10.49	23.25	19.51
EV/CE(x)	1.16	1.12	1.29
M Cap / Sales	0.46	0.38	0.35
Growth Ratio
Net Sales Growth(%)	-0.17	27.79	46.54
Core EBITDA Growth(%)	-3.56	-22.56	19.92
EBIT Growth(%)	-10.87	-42.73	49.24
PAT Growth(%)	-39.68	-61.46	104.99
EPS Growth(%)	-39.68	-61.46	104.99
Financial Stability Ratios
Total Debt/Equity(x)	0.93	1.49	1.54
Current Ratio(x)	1.82	1.47	1.43
Quick Ratio(x)	1.76	1.43	1.38
Interest Cover(x)	2.57	1.15	1.26
Total Debt/Mcap(x)	0.48	0.76	0.65

FINANCIAL RATIOS (STANDALONE) FOR KAPSTON SERVICES LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Operational & Financial Ratios
Earnings Per Share (Rs)	6.33	2.44	5
CEPS(Rs)	9.85	7.82	9.24
Book NAV/Share(Rs)	50.18	52.78	57.83
Tax Rate(%)	21.23	-150.42	-115.88
Margin Ratios
Core EBITDA Margin(%)	7.76	4.62	3.42
EBIT Margin(%)	6.26	2.81	2.86
Pre Tax Margin(%)	3.82	0.36	0.59
PAT Margin (%)	3.01	0.91	1.27
Cash Profit Margin (%)	4.69	2.91	2.35
Performance Ratios
ROA(%)	5.4	1.78	3.07
ROE(%)	13.42	4.74	9.04
ROCE(%)	13.89	6.6	8.08
Asset Turnover(x)	1.79	1.95	2.41
Sales/Fixed Asset(x)	6.31	10.55	14.65
Working Capital/Sales(x)	4.91	6.28	8.63
Efficiency Ratios
Fixed Capital/Sales(x)	0.16	0.09	0.07
Receivable days	109.79	104.74	90.08
Inventory Days	4.97	4.41	3.89
Payable days	377.42	211.96	99.85
Valuation Parameters
PER(x)	15.33	42.18	27.28
PCE(x)	9.85	13.16	14.75
Price/Book(x)	1.93	1.95	2.36
EV/Net Sales(x)	0.66	0.65	0.56
EV/Core EBITDA(x)	8.27	13.56	14.16
EV/EBIT(x)	10.49	23.25	19.51
EV/CE(x)	1.16	1.12	1.29
M Cap / Sales	0.46	0.38	0.35
Growth Ratio
Net Sales Growth(%)	-0.17	27.79	46.54
Core EBITDA Growth(%)	-3.56	-22.56	19.92
EBIT Growth(%)	-10.87	-42.73	49.24
PAT Growth(%)	-39.68	-61.46	104.99
EPS Growth(%)	-39.68	-61.46	104.99
Financial Stability Ratios
Total Debt/Equity(x)	0.93	1.49	1.54
Current Ratio(x)	1.82	1.47	1.43
Quick Ratio(x)	1.76	1.43	1.38
Interest Cover(x)	2.57	1.15	1.26
Total Debt/Mcap(x)	0.48	0.76	0.65

SHARE HOLDING PATTERN FOR KAPSTON SERVICES LIMITED

Date	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024
Promoters %	72.87	72.87	72.87	72.87	72.87	72.87	72.87	72.87	72.87	72.87
FII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
DII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Public %	27.13	27.13	27.13	27.13	27.13	27.13	27.13	27.13	27.13	27.13

PEER COMPARISON FOR KAPSTON SERVICES LIMITED

No.	Name
1	FGP LTD
2	JAYKAY ENTERPRISES LTD
3	MPIL CORPORATION LTD
4	Modi Rubber Limited
5	MODIPON LTD
6	RAJASTHAN PETRO SYNTHETICS LTD
7	Pressman Advertising Limited
8	PTL Enterprises Limited
9	HIMALAYA GRANITES LTD
10	Arrow Greentech Limited
11	Starlog Enterprises Ltd
12	Safari Industries (India) Limited
13	Vimta Labs Limited
14	Standard Industries Limited
15	Sanghvi Movers Limited
16	GSL Nova Petrochemicals Limited
17	Delta Corp Limited
18	Sun Pharma Advanced Research Company Limited
19	GKW Limited
20	Aarvi Encon Limited
21	Syngene International Limited
22	VA Tech Wabag Limited
23	Healthcare Global Enterprises Limited
24	Yaari Digital Integrated Services Limited
25	SIS LIMITED
26	Just Dial Limited
27	Future Enterprises Limited
28	Gujarat NRE Coke Ltd
29	Teamlease Services Limited
30	KESAR TERMINALS & INFRASTRUCTURE LTD
31	Future Market Networks Limited
32	Jain Irrigation Systems Limited
33	JAIN IRRIGATION SYSTEMS LTD
34	RattanIndia Enterprises Limited
35	Spacenet Enterprises India Limited
36	Quess Corp Limited
37	Universus Photo Imagings Limited
38	Antony Waste Handling Cell Limited
39	BLS International Services Limited
40	Vertoz Advertising Limited
41	Touchwood Entertainment Limited
42	Ajooni Biotech Limited
43	Kapston Services Limited
44	Indiabulls Enterprises Limited