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South West Pinnacle Exploration Limited

ISIN : INE980Y01015
NSE : SOUTHWEST
Face Value : 10
Industry : Engineering

EPS : 2.96
EPS (TTM) : 3.31
Price to Earning (P/E) : 35.22
Book Value : 40.76
Price to Bookvalue (P/B) : 2.56
Dividend Yield : 0 %
Return on Equity (ROE) : 8.20 %
Return on Capital Employed (ROCE) : 10.75 %

South West share price (28-Mar-2025)
National Stock Exchange NSE
Open / Close	103 - 104.26 1.2 %
Low / High	101.57 - 106.7 5.1 %
Trade Volume	58,789
52 Week Low / High	0 - 0 NAN %

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Consolidated Standalone

CONSOLIDATED QUARTERLY RESULT FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

Date End	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 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	258.34	248.47	352.8	383.03	229.85	232.72	421.54	450.13	294.29	273.6
Total Income	263.2	268.76	364	388.55	235.05	241.54	426.39	455.47	320.81	289.17
Total Expenditure	211.04	209.01	312.5	308.28	195.37	193.23	327.35	372.23	247.2	238.94
Other Income	4.86	20.29	11.21	5.52	5.2	8.82	4.86	5.34	26.51	15.57
Operating Profit	52.16	59.75	51.5	80.27	39.68	48.31	99.04	83.24	73.61	50.23
Interest	10.91	13.62	17.46	16.97	18.4	17.7	24.25	24.53	22.74	21.42
PBDT	41.25	46.13	34.04	63.3	21.28	30.61	74.79	58.71	50.87	28.81
Depreciation	16.08	17.75	19.18	18.63	16.68	17.49	27.16	26.44	24.35	24.53
Profit Before Tax	25.17	28.38	14.86	44.67	4.6	13.12	47.63	32.27	26.52	4.28
Tax	6.79	6.74	4.67	9.11	0.97	3.44	11.74	10.23	6.78	1.06
Profit After Tax	18.38	21.64	10.19	35.56	3.63	9.68	35.89	22.04	19.74	3.22
Net Profit	18.38	21.64	10.19	35.56	3.63	9.68	35.89	22.04	19.74	3.22
Equity Capital	279.02	279.02	279.02	279.02	279.02	279.02	279.02	279.02	279.02	279.02
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	0.62	0.81	0.45	1.34	0.13	0.33	1.5	1	0.67	0.14
Diluted Eps After Extraordinary Items	0.62	0.81	0.45	1.34	0.13	0.33	1.5	1	0.67	0.14
Diluted Eps Before Extraordinary Items	0.62	0.81	0.45	1.34	0.13	0.33	1.5	1	0.67	0.14

STANDALONE QUARTERLY RESULT FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

Date End	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 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	258.34	248.47	352.8	380	229.05	232.72	421.54	449.99	293.75	273.48
Total Income	263.2	268.76	364	384.97	234.25	241.54	426.39	455.33	320.26	289.05
Total Expenditure	211.04	209.01	312.49	307.28	195.37	193.22	327.35	371.71	247.2	238.94
Other Income	4.86	20.29	11.21	4.97	5.2	8.82	4.86	5.34	26.51	15.57
Operating Profit	52.16	59.75	51.51	77.69	38.88	48.32	99.04	83.62	73.06	50.11
Interest	10.91	13.62	17.46	16.97	18.4	17.7	24.25	24.53	22.74	21.42
PBDT	41.25	46.13	34.05	60.72	20.48	30.62	74.79	59.09	50.32	28.69
Depreciation	16.07	17.75	19.18	18.63	16.68	17.49	27.16	26.42	24.35	24.53
Profit Before Tax	25.18	28.38	14.87	42.09	3.8	13.13	47.63	32.67	25.97	4.16
Tax	6.79	7.06	4.67	8.78	0.97	3.44	11.74	10.3	6.78	1.06
Profit After Tax	18.39	21.32	10.2	33.31	2.83	9.69	35.89	22.37	19.19	3.1
Net Profit	18.39	21.32	10.2	33.31	2.83	9.69	35.89	22.37	19.19	3.1
Equity Capital	279.02	279.02	279.02	279.02	279.02	279.02	279.02	279.02	279.02	279.02
Face Value (IN RS)	10	10	10	10	10	10	10	10	10	10
Calculated EPS	0.66	0.76	0.37	1.19	0.1	0.35	1.29	0.8	0.69	0.11
Diluted Eps After Extraordinary Items	0.66	0.76	0.37	1.19	0.1	0.35	1.29	0.8	0.69	0.11
Diluted Eps Before Extraordinary Items	0.66	0.76	0.37	1.19	0.1	0.35	1.29	0.8	0.69	0.11

Consolidated Standalone

CONSOLIDATED ANNUAL RESULT FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	1178.64	1242.63	1334.25
Total Income	1206.49	1284.51	1358.46
Total Expenditure	930	1040.82	1088.17
Other Income	27.85	41.88	24.21
Operating Profit	276.49	243.69	270.29
Interest	49.34	58.95	84.88
PBDT	227.15	184.74	185.41
Depreciation	74.75	71.64	87.77
Profit Before Tax	152.4	113.1	97.64
Tax	41.42	27.3	26.38
Profit After Tax	110.98	85.8	71.26
Net Profit	110.98	85.8	71.26
Equity Capital	279.02	279.02	279.02
Face Value (IN RS)	10	10	10
Reserves	770.33	858.16	935.96
Calculated EPS	3.91	3.22	2.96
Diluted Eps After Extraordinary Items	3.91	3.21	2.96
Diluted Eps Before Extraordinary Items	3.91	3.21	2.96

STANDALONE ANNUAL RESULT FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

Date End	Mar 2022	Mar 2023	Mar 2024
No of months	12 months	12 months	12 months
Net Sales	1178.64	1239.6	1333.3
Total Income	1206.49	1280.93	1357.51
Total Expenditure	921.61	1039.82	1087.64
Other Income	27.86	41.33	24.21
Operating Profit	284.88	241.11	269.87
Interest	48.06	58.95	84.88
PBDT	236.82	182.16	184.99
Depreciation	72.62	71.63	87.76
Profit Before Tax	164.2	110.53	97.23
Tax	42.58	27.3	26.46
Profit After Tax	121.62	83.23	70.77
Net Profit	121.62	83.23	70.77
Equity Capital	279.02	279.02	279.02
Face Value (IN RS)	10	10	10
Reserves	816.86	898.2	964.07
Calculated EPS	4.36	2.98	2.54
Diluted Eps After Extraordinary Items	4.36	2.98	2.54
Diluted Eps Before Extraordinary Items	4.36	2.98	2.54

Consolidated Standalone

CONSOLIDATED PROFIT / LOSS FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Gross Sales	103.56 Cr	117.86 Cr	124.26 Cr
Sales	0	0	26.76 Cr
Processing Charges / Service Income	103.51 Cr	117.79 Cr	97.5 Cr
Net Sales	103.56 Cr	117.86 Cr	124.26 Cr
Raw Material Consumed	0	0	26.26 Cr
Other Direct Purchases / Brought in cost	0	0	26.26 Cr
Power & Fuel Cost	8.66 Lk	9.67 Lk	22.56 Lk
Electricity & Power	8.66 Lk	9.67 Lk	22.56 Lk
Employee Cost	17.05 Cr	18.51 Cr	19.03 Cr
Salaries, Wages & Bonus	16.02 Cr	17.27 Cr	17.46 Cr
Contributions to EPF & Pension Funds	94.47 Lk	1.14 Cr	1.3 Cr
Workmen and Staff Welfare Expenses	8.46 Lk	9.83 Lk	26.26 Lk
Other Manufacturing Expenses	58.53 Cr	69.51 Cr	54.29 Cr
Sub-contracted / Out sourced services	33.22 Cr	39.79 Cr	16.32 Cr
Repairs and Maintenance	55.23 Lk	68.59 Lk	51.62 Lk
General and Administration Expenses	3.01 Cr	2.67 Cr	3.14 Cr
Rent , Rates & Taxes	23.45 Lk	24.93 Lk	18.41 Lk
Insurance	33.65 Lk	58.82 Lk	32.62 Lk
Printing and stationery	6.5 Lk	8.65 Lk	8.54 Lk
Professional and legal fees	1.49 Cr	80 Lk	1.46 Cr
Traveling and conveyance	28.52 Lk	44.35 Lk	72.27 Lk
Selling and Distribution Expenses	27.1 Lk	34.06 Lk	30.14 Lk
Advertisement & Sales Promotion	27.1 Lk	27.32 Lk	30.14 Lk
Miscellaneous Expenses	98.39 Lk	1.73 Cr	68.72 Lk
Bad debts /advances written off	53.51 Lk	24 Lk	26.08 Lk
Loss on foreign exchange fluctuations	0	13.98 Lk	0
Loss on sale of non-trade current investments	6.55 Lk	69.91 Lk	7.63 Lk
Total Expenditure	79.93 Cr	92.85 Cr	103.94 Cr
Other Income	2.87 Cr	2.79 Cr	4.19 Cr
Interest Received	29.71 Lk	37.26 Lk	42.99 Lk
Profit on sale of Fixed Assets	1.12 Cr	0	61,000
Provision Written Back	0	0	1.56 Cr
Foreign Exchange Gains	10.59 Lk	0	62.61 Lk
Operating Profit	26.51 Cr	27.8 Cr	24.51 Cr
Interest	5.5 Cr	5.09 Cr	6.03 Cr
Bank Charges etc	16.63 Lk	26.45 Lk	41.17 Lk
PBDT	21.01 Cr	22.71 Cr	18.47 Cr
Depreciation	7.8 Cr	7.47 Cr	7.16 Cr
Profit Before Taxation & Exceptional Items	13.21 Cr	15.24 Cr	11.31 Cr
Exceptional Income / Expenses	0	20,000	0
Profit Before Tax	13.21 Cr	15.06 Cr	11.7 Cr
Provision for Tax	3.17 Cr	4.14 Cr	2.73 Cr
Current Income Tax	3.15 Cr	4.16 Cr	2.74 Cr
Deferred Tax	4.53 Lk	2.94 Lk	1.14 Lk
Profit After Tax	10.04 Cr	10.92 Cr	8.97 Cr
Minority Interest	0	6,000	5,000
Share of Associate	18.21 Lk	0	0
Consolidated Net Profit	10.22 Cr	10.92 Cr	8.97 Cr
Profit Balance B/F	21.18 Cr	31.27 Cr	41.84 Cr
Appropriations	31.4 Cr	42.19 Cr	50.81 Cr
Other Appropriation	13.04 Lk	35.24 Lk	37.05 Lk
Equity Dividend %	5	5	5
Earnings Per Share	3.66	3.91	3.22
Adjusted EPS	3.66	3.91	3.22

STANDALONE PROFIT / LOSS FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Gross Sales	102.33 Cr	117.86 Cr	123.96 Cr
Sales	0	0	26.76 Cr
Processing Charges / Service Income	102.28 Cr	117.79 Cr	97.2 Cr
Net Sales	102.33 Cr	117.86 Cr	123.96 Cr
Raw Material Consumed	0	0	26.26 Cr
Other Direct Purchases / Brought in cost	0	0	26.26 Cr
Power & Fuel Cost	8.32 Lk	9.67 Lk	22.56 Lk
Electricity & Power	8.32 Lk	9.67 Lk	22.56 Lk
Employee Cost	16.84 Cr	18.51 Cr	18.94 Cr
Salaries, Wages & Bonus	15.82 Cr	17.27 Cr	17.38 Cr
Contributions to EPF & Pension Funds	94.47 Lk	1.14 Cr	1.3 Cr
Workmen and Staff Welfare Expenses	7.43 Lk	9.83 Lk	26.26 Lk
Other Manufacturing Expenses	58.13 Cr	69.51 Cr	54.29 Cr
Sub-contracted / Out sourced services	33.22 Cr	39.79 Cr	16.32 Cr
Repairs and Maintenance	53.96 Lk	68.59 Lk	51.62 Lk
General and Administration Expenses	2.81 Cr	2.66 Cr	3.13 Cr
Rent , Rates & Taxes	23.45 Lk	24.93 Lk	18.41 Lk
Insurance	32.77 Lk	58.46 Lk	32.62 Lk
Printing and stationery	6.5 Lk	8.65 Lk	8.54 Lk
Professional and legal fees	1.49 Cr	79.95 Lk	1.45 Cr
Traveling and conveyance	28.15 Lk	44.35 Lk	72.27 Lk
Selling and Distribution Expenses	25.82 Lk	27.32 Lk	30.14 Lk
Advertisement & Sales Promotion	25.82 Lk	27.32 Lk	30.14 Lk
Miscellaneous Expenses	97.91 Lk	96.4 Lk	68.71 Lk
Bad debts /advances written off	53.51 Lk	24 Lk	26.08 Lk
Loss on foreign exchange fluctuations	0	13.98 Lk	0
Loss on sale of non-trade current investments	6.55 Lk	5.81 Lk	7.63 Lk
Total Expenditure	79.1 Cr	92.01 Cr	103.84 Cr
Other Income	2.85 Cr	2.79 Cr	4.13 Cr
Interest Received	29.71 Lk	37.26 Lk	42.52 Lk
Profit on sale of Fixed Assets	1.12 Cr	0	61,000
Profits on sale of Investments	0	3,000	0
Provision Written Back	0	0	1.56 Cr
Foreign Exchange Gains	10.59 Lk	0	62.61 Lk
Operating Profit	26.08 Cr	28.64 Cr	24.25 Cr
Interest	5.09 Cr	4.96 Cr	6.03 Cr
Bank Charges etc	15.8 Lk	26.4 Lk	41.15 Lk
PBDT	20.99 Cr	23.68 Cr	18.22 Cr
Depreciation	7.3 Cr	7.26 Cr	7.16 Cr
Profit Before Taxation & Exceptional Items	13.69 Cr	16.42 Cr	11.05 Cr
Profit Before Tax	13.69 Cr	16.42 Cr	11.05 Cr
Provision for Tax	3.17 Cr	4.26 Cr	2.73 Cr
Current Income Tax	3.15 Cr	4.16 Cr	2.74 Cr
Deferred Tax	4.53 Lk	14.54 Lk	1.14 Lk
Profit After Tax	10.53 Cr	12.16 Cr	8.32 Cr
Consolidated Net Profit	10.53 Cr	12.16 Cr	8.32 Cr
Profit Balance B/F	24.29 Cr	34.69 Cr	46.49 Cr
Appropriations	34.82 Cr	46.85 Cr	54.82 Cr
Other Appropriation	13.02 Lk	35.24 Lk	37.05 Lk
Equity Dividend %	5	5	5
Earnings Per Share	3.77	4.36	2.98
Adjusted EPS	3.77	4.36	2.98

Consolidated Standalone

CONSOLIDATED CASH FLOW FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Profit Before Tax	13.39 Cr	15.06 Cr	11.7 Cr
Adjustment	10.32 Cr	10.84 Cr	8.81 Cr
Changes In working Capital	-5.2 Cr	-12.66 Cr	-12.8 Cr
Cash Flow after changes in Working Capital	18.51 Cr	13.24 Cr	7.71 Cr
Cash Flow from Operating Activities	16.51 Cr	9.66 Cr	3.5 Cr
Cash Flow from Investing Activities	-5.59 Cr	-3.11 Cr	-13.54 Cr
Cash Flow from Financing Activitie	-11.06 Cr	-4.12 Cr	7.39 Cr
Net Cash Inflow / Outflow	-14.28 Lk	2.43 Cr	-2.65 Cr
Opening Cash & Cash Equivalents	67.77 Lk	53.49 Lk	2.97 Cr
Closing Cash & Cash Equivalent	53.49 Lk	2.97 Cr	31.98 Lk

STANDALONE CASH FLOW FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

Year End	Mar 2021	Mar 2022	Mar 2023
No of Months	12 months	12 months	12 months
Profit Before Tax	13.69 Cr	16.42 Cr	11.05 Cr
Adjustment	9.42 Cr	9.68 Cr	9.2 Cr
Changes In working Capital	-5.11 Cr	-12.56 Cr	-4 Cr
Cash Flow after changes in Working Capital	18 Cr	13.54 Cr	16.25 Cr
Cash Flow from Operating Activities	16.06 Cr	9.87 Cr	12.03 Cr
Cash Flow from Investing Activities	-6.97 Cr	-6.46 Cr	-13.61 Cr
Cash Flow from Financing Activitie	-9.09 Cr	-99.02 Lk	-1.24 Cr
Net Cash Inflow / Outflow	-71,000	2.42 Cr	-2.83 Cr
Opening Cash & Cash Equivalents	46.57 Lk	45.86 Lk	2.88 Cr
Closing Cash & Cash Equivalent	45.86 Lk	2.88 Cr	5.33 Lk

Consolidated Standalone

CONSOLIDATED BALANCE SHEET FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Share Capital	27.9 Cr	27.9 Cr	27.9 Cr
Equity - Authorised	31 Cr	31 Cr	40 Cr
Equity - Issued	27.9 Cr	27.9 Cr	27.9 Cr
Equity Paid Up	27.9 Cr	27.9 Cr	27.9 Cr
Face Value	10	10	10
Total Reserves	66.26 Cr	77.03 Cr	85.82 Cr
Securities Premium	14.52 Cr	14.52 Cr	14.52 Cr
Profit & Loss Account Balance	31.27 Cr	41.84 Cr	50.44 Cr
General Reserves	19.78 Cr	19.78 Cr	19.78 Cr
Reserve excluding Revaluation Reserve	66.26 Cr	77.03 Cr	85.82 Cr
Shareholder's Funds	94.16 Cr	104.94 Cr	113.72 Cr
Minority Interest	0	3,000	-2,000
Secured Loans	8.93 Cr	13.43 Cr	13.85 Cr
Term Loans - Banks	8.79 Cr	12.16 Cr	13.05 Cr
Term Loans - Institutions	14.01 Lk	1.27 Cr	79.99 Lk
Deferred Tax Assets / Liabilities	4.19 Cr	4.27 Cr	4.32 Cr
Deferred Tax Assets	1.09 Cr	1.2 Cr	1.21 Cr
Deferred Tax Liability	5.28 Cr	5.46 Cr	5.53 Cr
Other Long Term Liabilities	1.89 Cr	2.38 Cr	2.22 Cr
Long Term Provisions	35.37 Lk	39.25 Lk	29.7 Lk
Total Non-Current Liabilities	15.36 Cr	20.47 Cr	20.69 Cr
Trade Payables	24.16 Cr	19.65 Cr	9.46 Cr
Sundry Creditors	24.16 Cr	19.65 Cr	9.46 Cr
Other Current Liabilities	19.47 Cr	18.29 Cr	12.21 Cr
Interest Accrued But Not Due	12.52 Lk	12.64 Lk	12.81 Lk
Short Term Borrowings	23.53 Cr	23.32 Cr	40.31 Cr
Secured ST Loans repayable on Demands	21.43 Cr	23.32 Cr	38.49 Cr
Working Capital Loans- Sec	21.43 Cr	23.32 Cr	38.49 Cr
Short Term Provisions	1.87 Cr	2.55 Cr	1.35 Cr
Provision for Tax	98.07 Lk	1.53 Cr	2.74 Lk
Total Current Liabilities	69.03 Cr	63.81 Cr	63.33 Cr
Total Liabilities	178.56 Cr	189.22 Cr	197.73 Cr
Gross Block	108.96 Cr	107.07 Cr	113.36 Cr
Less: Accumulated Depreciation	50.64 Cr	54.58 Cr	57.61 Cr
Net Block	58.32 Cr	52.49 Cr	55.74 Cr
Non Current Investments	7.05 Cr	2.43 Cr	3.05 Cr
Long Term Investment	7.05 Cr	2.43 Cr	3.05 Cr
Unquoted	7.05 Cr	2.43 Cr	3.05 Cr
Long Term Loans & Advances	18.79 Lk	3.13 Cr	4.59 Cr
Other Non Current Assets	3.65 Cr	5.33 Cr	4.27 Cr
Total Non-Current Assets	69.21 Cr	71.51 Cr	78.71 Cr
Unquoted	7.05 Cr	2.43 Cr	3.05 Cr
Inventories	32.43 Cr	35.09 Cr	41.45 Cr
Stores and Spare	32.43 Cr	35.09 Cr	41.45 Cr
Sundry Debtors	61.49 Cr	66.68 Cr	56.19 Cr
Debtors more than Six months	0	5.66 Cr	3.57 Cr
Debtors Others	61.49 Cr	61.03 Cr	52.62 Cr
Cash and Bank	6.77 Cr	7.64 Cr	7.83 Cr
Cash in hand	11.83 Lk	13.53 Lk	7.24 Lk
Balances at Bank	6.66 Cr	7.5 Cr	7.76 Cr
Other Current Assets	3.79 Cr	3.13 Cr	7.93 Cr
Interest accrued and or due on loans	0	0	2.48 Lk
Prepaid Expenses	65.66 Lk	68.17 Lk	75.13 Lk
Short Term Loans and Advances	4.87 Cr	5.17 Cr	5.62 Cr
Advances recoverable in cash or in kind	1.6 Cr	88.47 Lk	1.56 Cr
Advance income tax and TDS	0	1.79 Lk	0
Total Current Assets	109.35 Cr	117.71 Cr	119.02 Cr
Net Current Assets (Including Current Investments)	40.32 Cr	53.89 Cr	55.69 Cr
Total Assets	178.56 Cr	189.22 Cr	197.73 Cr
Contingent Liabilities	18.58 Cr	14.62 Cr	14.68 Cr
Total Debt	47.64 Cr	48.78 Cr	62.41 Cr
Book Value	33.75	37.61	0
Adjusted Book Value	33.75	37.61	40.76

STANDALONE BALANCE SHEET FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Share Capital	27.9 Cr	27.9 Cr	27.9 Cr
Equity - Authorised	31 Cr	31 Cr	40 Cr
Equity - Issued	27.9 Cr	27.9 Cr	27.9 Cr
Equity Paid Up	27.9 Cr	27.9 Cr	27.9 Cr
Face Value	10	10	10
Total Reserves	69.68 Cr	81.69 Cr	89.82 Cr
Securities Premium	14.52 Cr	14.52 Cr	14.52 Cr
Profit & Loss Account Balance	34.69 Cr	46.49 Cr	54.45 Cr
General Reserves	19.78 Cr	19.78 Cr	19.78 Cr
Reserve excluding Revaluation Reserve	69.68 Cr	81.69 Cr	89.82 Cr
Shareholder's Funds	97.58 Cr	109.59 Cr	117.72 Cr
Secured Loans	8.79 Cr	13.43 Cr	13.85 Cr
Term Loans - Banks	8.79 Cr	12.16 Cr	13.05 Cr
Term Loans - Institutions	0	1.27 Cr	79.98 Lk
Deferred Tax Assets / Liabilities	4.07 Cr	4.27 Cr	4.32 Cr
Deferred Tax Assets	1.08 Cr	1.2 Cr	1.21 Cr
Deferred Tax Liability	5.15 Cr	5.46 Cr	5.53 Cr
Other Long Term Liabilities	1.89 Cr	2.38 Cr	2.22 Cr
Long Term Provisions	35.37 Lk	39.25 Lk	29.7 Lk
Total Non-Current Liabilities	15.11 Cr	20.47 Cr	20.69 Cr
Trade Payables	24 Cr	19.6 Cr	9.41 Cr
Sundry Creditors	24 Cr	19.6 Cr	9.41 Cr
Other Current Liabilities	18.61 Cr	18.29 Cr	12.18 Cr
Interest Accrued But Not Due	12.52 Lk	12.64 Lk	12.81 Lk
Short Term Borrowings	21.48 Cr	23.32 Cr	40.31 Cr
Secured ST Loans repayable on Demands	21.43 Cr	23.32 Cr	38.48 Cr
Working Capital Loans- Sec	21.43 Cr	23.32 Cr	38.48 Cr
Short Term Provisions	1.99 Cr	2.55 Cr	1.35 Cr
Provision for Tax	1.09 Cr	1.53 Cr	2.73 Lk
Total Current Liabilities	66.08 Cr	63.76 Cr	63.24 Cr
Total Liabilities	178.77 Cr	193.82 Cr	201.65 Cr
Gross Block	102.41 Cr	106.94 Cr	113.23 Cr
Less: Accumulated Depreciation	48.43 Cr	54.57 Cr	57.59 Cr
Net Block	53.98 Cr	52.37 Cr	55.63 Cr
Non Current Investments	7.63 Cr	3.18 Cr	3.41 Cr
Long Term Investment	7.63 Cr	3.18 Cr	3.41 Cr
Unquoted	7.63 Cr	3.18 Cr	3.41 Cr
Long Term Loans & Advances	18.79 Lk	3.13 Cr	4.59 Cr
Other Non Current Assets	3.65 Cr	5.33 Cr	4.27 Cr
Total Non-Current Assets	65.45 Cr	72.15 Cr	78.96 Cr
Unquoted	7.63 Cr	3.18 Cr	3.41 Cr
Inventories	32.43 Cr	35.09 Cr	41.45 Cr
Stores and Spare	32.43 Cr	35.09 Cr	41.45 Cr
Sundry Debtors	60.31 Cr	65.45 Cr	54.72 Cr
Debtors more than Six months	0	5.02 Cr	2.35 Cr
Debtors Others	60.31 Cr	60.43 Cr	52.36 Cr
Cash and Bank	6.7 Cr	7.55 Cr	7.56 Cr
Cash in hand	7.8 Lk	9.51 Lk	3.23 Lk
Balances at Bank	6.62 Cr	7.46 Cr	7.53 Cr
Other Current Assets	3.79 Cr	3.13 Cr	7.93 Cr
Interest accrued and or due on loans	0	0	2.49 Lk
Prepaid Expenses	65.66 Lk	68.17 Lk	75.13 Lk
Short Term Loans and Advances	10.1 Cr	10.45 Cr	11.02 Cr
Advances recoverable in cash or in kind	1.6 Cr	88.23 Lk	1.57 Cr
Total Current Assets	113.32 Cr	121.66 Cr	122.69 Cr
Net Current Assets (Including Current Investments)	47.24 Cr	57.91 Cr	59.45 Cr
Total Assets	178.77 Cr	193.82 Cr	201.65 Cr
Contingent Liabilities	18.58 Cr	14.62 Cr	14.68 Cr
Total Debt	44.63 Cr	48.77 Cr	62.41 Cr
Book Value	0	39.28	0
Adjusted Book Value	34.97	39.28	42.19

Consolidated Standalone

FINANCIAL RATIOS (CONSOLIDATED) FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Operational & Financial Ratios
Earnings Per Share (Rs)	3.66	3.91	3.22
CEPS(Rs)	6.39	6.59	5.78
DPS(Rs)	0.5	0.5	0.5
Book NAV/Share(Rs)	33.75	37.61	40.76
Tax Rate(%)	23.98	27.5	23.33
Margin Ratios
Core EBITDA Margin(%)	22.82	21.22	16.35
EBIT Margin(%)	18.06	17.09	14.27
Pre Tax Margin(%)	12.75	12.78	9.42
PAT Margin (%)	9.69	9.27	7.22
Cash Profit Margin (%)	17.22	15.61	12.98
Performance Ratios
ROA(%)	5.76	5.94	4.62
ROE(%)	11.27	10.97	8.2
ROCE(%)	13.42	13.64	10.75
Asset Turnover(x)	0.59	0.64	0.64
Sales/Fixed Asset(x)	0.95	1.09	1.13
Working Capital/Sales(x)	2.57	2.19	2.23
Efficiency Ratios
Fixed Capital/Sales(x)	1.06	0.91	0.89
Receivable days	208.64	198.46	180.46
Inventory Days	110.7	104.54	112.4
Payable days	0	0	202.27
Valuation Parameters
PER(x)	14.58	50.47	34.74
PCE(x)	8.35	29.97	19.32
Price/Book(x)	1.58	5.25	2.74
Yield(%)	0.94	0.25	0.45
EV/Net Sales(x)	1.83	5.03	2.95
EV/Core EBITDA(x)	7.16	21.31	14.94
EV/EBIT(x)	10.15	29.4	20.65
EV/CE(x)	1.06	3.13	1.85
M Cap / Sales	1.44	4.68	2.51
Growth Ratio
Net Sales Growth(%)	20.7	13.81	5.43
Core EBITDA Growth(%)	48.54	4.88	-11.84
EBIT Growth(%)	70.42	6.66	-11.98
PAT Growth(%)	177.19	6.84	-17.86
EPS Growth(%)	212.1	6.84	-17.86
Financial Stability Ratios
Total Debt/Equity(x)	0.51	0.46	0.55
Current Ratio(x)	1.58	1.84	1.88
Quick Ratio(x)	1.11	1.29	1.22
Interest Cover(x)	3.4	3.96	2.94
Total Debt/Mcap(x)	0.32	0.09	0.2

FINANCIAL RATIOS (STANDALONE) FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

YEAR	Mar 2021	Mar 2022	Mar 2023
Operational & Financial Ratios
Earnings Per Share (Rs)	3.77	4.36	2.98
CEPS(Rs)	6.39	6.96	5.55
DPS(Rs)	0.5	0.5	0.5
Book NAV/Share(Rs)	34.97	39.28	42.19
Tax Rate(%)	23.13	25.93	24.7
Margin Ratios
Core EBITDA Margin(%)	22.7	21.93	16.23
EBIT Margin(%)	18.36	18.14	13.78
Pre Tax Margin(%)	13.38	13.93	8.92
PAT Margin (%)	10.29	10.32	6.71
Cash Profit Margin (%)	17.42	16.48	12.49
Performance Ratios
ROA(%)	6.07	6.53	4.19
ROE(%)	11.4	11.74	7.32
ROCE(%)	13.53	14.22	10.1
Asset Turnover(x)	0.59	0.63	0.62
Sales/Fixed Asset(x)	0.99	1.13	1.13
Working Capital/Sales(x)	2.17	2.04	2.09
Efficiency Ratios
Fixed Capital/Sales(x)	1.01	0.89	0.89
Receivable days	206.63	194.73	176.92
Inventory Days	111.87	104.54	112.68
Payable days	0	0	201.6
Valuation Parameters
PER(x)	14.16	45.33	37.45
PCE(x)	8.36	28.38	20.13
Price/Book(x)	1.53	5.03	2.65
Yield(%)	0.94	0.25	0.45
EV/Net Sales(x)	1.83	5.03	2.96
EV/Core EBITDA(x)	7.17	20.69	15.11
EV/EBIT(x)	9.95	27.72	21.45
EV/CE(x)	1.05	3.06	1.82
M Cap / Sales	1.46	4.68	2.51
Growth Ratio
Net Sales Growth(%)	22.36	15.18	5.17
Core EBITDA Growth(%)	39.68	9.8	-15.32
EBIT Growth(%)	52.21	13.8	-20.06
PAT Growth(%)	89.86	15.54	-31.57
EPS Growth(%)	89.86	15.54	-31.57
Financial Stability Ratios
Total Debt/Equity(x)	0.46	0.45	0.53
Current Ratio(x)	1.71	1.91	1.94
Quick Ratio(x)	1.22	1.36	1.28
Interest Cover(x)	3.69	4.31	2.83
Total Debt/Mcap(x)	0.3	0.09	0.2

SHARE HOLDING PATTERN FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

Date	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024
Promoters %	74.68	74.68	74.68	74.68	74.68	74.68	74.68	73.61	73.61	73.61
FII %	0.09	0.09	0.09	0.09	0.09	0.07	0.08	0.01	0.00	0.36
DII %	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Public %	25.22	25.22	25.22	25.22	25.22	25.24	25.24	26.38	26.39	26.03

PEER COMPARISON FOR SOUTH WEST PINNACLE EXPLORATION LIMITED

No.	Name
1	Kennametal India Limited
2	Pitti Engineering Limited
3	ELECTREX (INDIA) LTD
4	TMT (INDIA) LTD
5	Mold-Tek Technologies Limited
6	Alphageo (India) Limited
7	Engineers India Limited
8	SORIL Infra Resources Limited
9	Lokesh Machines Limited
10	SKIL Infrastructure Limited
11	Mtar Technologies Limited
12	RITES Limited
13	L&T Technology Services Limited
14	South West Pinnacle Exploration Limited
15	Ahlada Engineers Limited
16	Aaron Industries Limited
17	Deep Industries Limited

CORPORATE ACTIONS FOR SOUTH WEST

Exchange Date	Purpose	Book Closure Dates
NSE 26-Dec-2024	EGM	27-Dec-2024 02-Jan-2025
NSE 20-Sep-2024	AGM/DIV - RE 0.50 PER SH	21-Sep-2024 27-Sep-2024
NSE 28-Feb-2024	INTDIV - RS 0.25 PER SH
NSE 22-Sep-2023	AGM/DIV - RE 0.50 PER SH	23-Sep-2023 29-Sep-2023
NSE 21-Sep-2022	AGM/DIV-RE 0.50 PER SH	23-Sep-2022 29-Sep-2022