Cash flow Cupid Limited

Stocks

CUPID

INE509F01029

Personal Products

Delayed Bombay S.E. 09:05:51 16/09/2026 +03			5-day change	1st Jan Change
281.20 ^INR	-1.07%		+0.59%	+171.48%

08-28	Cupid Limited And South African Partner Establish South African Manufacturing Venture	CI
08-07	Cupid Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI

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Published financial data: CUPID LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	1.33B	1.59B	1.71B	1.84B	3.58B
Other Revenues, Total	-	-	-	-	-1K
Total Revenues	1.33B	1.59B	1.71B	1.84B	3.58B
Cost of Goods Sold, Total	616M	654M	596M	640M	1.43B
Gross Profit	711M	939M	1.11B	1.2B	2.14B
Selling General & Admin Expenses, Total	114M	143M	176M	304M	327M
Depreciation & Amortization - (IS)	26.46M	29.69M	29.25M	44.76M	49.46M
Other Operating Expenses	367M	383M	438M	472M	649M
Other Operating Expenses, Total	508M	556M	643M	821M	1.02B
Operating Income	203M	383M	472M	374M	1.12B
Interest Expense, Total	-1.06M	-2.85M	-5.98M	-19.36M	-24.12M
Interest And Investment Income	29.62M	41.41M	46.59M	158M	180M
Net Interest Expenses	28.56M	38.56M	40.61M	139M	156M
Currency Exchange Gains (Loss)	-	-	-	-	27.37M
Other Non Operating Income (Expenses)	2.27M	-2M	-2.68M	2.81M	-1.82M
EBT, Excl. Unusual Items	234M	420M	510M	516M	1.3B
Gain (Loss) On Sale Of Investments	10.95M	3.26M	16.13M	32.77M	125M
Asset Writedown	-	-	-	-	-1.77M
EBT, Incl. Unusual Items	245M	423M	526M	549M	1.42B
Income Tax Expense	72.42M	107M	127M	140M	342M
Earnings From Continuing Operations	173M	316M	399M	409M	1.08B
Net Income to Company	173M	316M	399M	409M	1.08B
Net Income - (IS)	173M	316M	399M	409M	1.08B
Net Income to Common Incl Extra Items	173M	316M	399M	409M	1.08B
Net Income to Common Excl. Extra Items	173M	316M	399M	409M	1.08B
Per Share Items
Net EPS - Basic	0.13	0.24	0.3	0.3	0.81
Basic EPS - Continuing Operations	0.13	0.24	0.3	0.3	0.81
Basic Weighted Average Shares Outstanding	1.33B	1.33B	1.34B	1.34B	1.34B
Net EPS - Diluted	0.13	0.24	0.3	0.3	0.79
Diluted EPS - Continuing Operations	0.13	0.24	0.3	0.3	0.79
Diluted Weighted Average Shares Outstanding	1.33B	1.34B	1.34B	1.35B	1.35B
Normalized Basic EPS	0.11	0.2	0.24	0.24	0.6
Normalized Diluted EPS	0.11	0.2	0.24	0.24	0.6
Dividend Per Share	0.04	0.05	-	-	-
Payout Ratio	34.74	23.23	10.04	-	-
Supplemental Items
EBITDA	230M	413M	501M	407M	1.15B
EBITA	203M	383M	472M	374M	1.12B
EBIT	203M	383M	472M	374M	1.12B
EBITDAR	232M	415M	502M	409M	1.15B
Total Revenues (As Reported)	1.37B	1.64B	1.78B	2.03B	3.91B
Effective Tax Rate - (Ratio)	29.53	25.37	24.2	25.47	24.03
Total Current Taxes	70.91M	102M	126M	140M	323M
Total Deferred Taxes	1.51M	5.16M	1.43M	-150K	19.11M
Normalized Net Income	146M	262M	319M	322M	813M
Interest on Long-Term Debt	-	-	-	3.99M	4.72M
Non-Cash Pension Expense	59K	34K	59K	575K	1.44M
Supplemental Operating Expense Items
Advertising Expense	2.44M	2.92M	10.21M	11.15M	7.16M
Selling and Marketing Expenses	2.44M	2.92M	10.21M	11.15M	7.16M
Net Rental Expense, Total	2.18M	2.42M	1.67M	1.59M	1.16M
Imputed Operating Lease Interest Expense	-	749K	887K	1.58M	593K
Imputed Operating Lease Depreciation	-	1.68M	786K	3.74K	565K
Maintenance & Repair Expenses, Total	19.67M	12.08M	14.48M	15.17M	17.1M
Stock-Based Comp., SG&A Exp. (Total)	-	8.14M	13.66M	13.67M	1.34M
Stock-Based Comp., Other (Total)	-	-	-	673K	-
Total Stock-Based Compensation	-	8.14M	13.66M	14.34M	1.34M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	3.98M	3M	271M	592M	1.69B
Short Term Investments	543M	780M	1.59B	110M	-
Trading Asset Securities, Total	-	-	-	757M	-
Total Cash And Short Term Investments	547M	783M	1.86B	1.46B	1.69B
Accounts Receivable, Total	305M	256M	480M	670M	1.01B
Other Receivables	1.75M	-	-	-	-
Notes Receivable	34.78M	6.15M	1.85M	4.85M	451K
Total Receivables	341M	263M	482M	675M	1.01B
Inventory	178M	191M	157M	417M	700M
Prepaid Expenses	2.84M	3.74M	7.59M	10.43M	8.92M
Other Current Assets, Total	306M	287M	116M	258M	450M
Total Current Assets	1.38B	1.53B	2.62B	2.82B	3.85B
Gross Property Plant And Equipment	704M	728M	978M	1.17B	1.42B
Accumulated Depreciation	-339M	-368M	-397M	-442M	-492M
Net Property Plant And Equipment	365M	360M	581M	731M	923M
Long-term Investments	-	-	-	157M	746M
Other Intangibles, Total	641K	479K	742K	524K	1.76M
Other Long-Term Assets, Total	-	-	-	11.25M	6.59M
Total Assets	1.74B	1.89B	3.2B	3.72B	5.53B
Liabilities
Accounts Payable, Total	122M	87.32M	465K	12.51M	305M
Accrued Expenses, Total	19.87M	18.57M	25.54M	26.43M	40.47M
Short-term Borrowings	87.97M	59.75M	121M	126M	359M
Current Portion of Long-Term Debt	-	-	-	-	29.33M
Current Portion of Leases	-	-	-	13.31M	15.83M
Current Income Taxes Payable	10.23M	3.09M	-	11.68M	10.75M
Other Current Liabilities	68.88M	32.87M	23.48M	21.7M	65.58M
Total Current Liabilities	309M	202M	170M	212M	826M
Long-Term Debt	-	-	-	-	122M
Long-Term Leases	-	-	-	50.25M	38.24M
Pension & Other Post Retirement Benefits	-	-	-	-	9.86M
Deferred Tax Liability Non Current	8.69M	13.43M	13.25M	8.31M	27.05M
Other Non Current Liabilities	1.71M	2.05M	3.21M	25.31M	1.4M
Total Liabilities	319M	217M	187M	296M	1.02B
Common Stock, Total	133M	133M	134M	268M	1.34B
Additional Paid In Capital	8.05M	8.05M	29.2M	-	6.78M
Retained Earnings	1.28B	1.53B	1.89B	2.2B	3.18B
Comprehensive Income and Other	-2.22M	4.68M	960M	958M	-21.78M
Total Common Equity	1.42B	1.67B	3.01B	3.42B	4.51B
Total Equity	1.42B	1.67B	3.01B	3.42B	4.51B
Total Liabilities And Equity	1.74B	1.89B	3.2B	3.72B	5.53B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.33B	1.33B	1.34B	1.34B	1.34B
ECS Total Common Shares Outstanding	1.33B	1.33B	1.34B	1.34B	1.34B
Book Value / Share	1.07	1.25	2.25	2.55	3.35
Tangible Book Value	1.42B	1.67B	3.01B	3.42B	4.51B
Tangible Book Value Per Share	1.07	1.25	2.24	2.55	3.35
Total Debt	87.97M	59.75M	121M	190M	564M
Net Debt	-459M	-723M	-1.74B	-1.27B	-1.12B
Debt Equivalent of Unfunded Proj. Benefit Obligation	-291K	1.53M	7.94M	22.17M	22.66M
Debt Equivalent Oper. Leases	17.42M	19.39M	13.38M	12.7M	9.26M
Account Code - Inventory Valuation	5	5	5	5	5
Inventories - Raw Materials, Total	67.86M	73.46M	72.82M	114M	161M
Inventories - Work In Process, Total	-	10.1M	6.98M	14.87M	13.98M
Inventories - Finished Goods, Total	105M	102M	71.14M	276M	509M
Inventories - Others	5.28M	5.05M	5.58M	11.84M	16.68M
Land - (BS)	1.64M	1.64M	221M	221M	221M
Buildings, Total	171M	189M	189M	189M	196M
Machinery, Total	473M	538M	568M	623M	667M
Full Time Employees	120	133	169	217	196
Accumulated Allowance for Doubtful Accounts (Supple)	43.64M	14.18M	13.77M	29.23M	15.25M
Order Backlog	2.09B	1.77B	-	-	-

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	173M	316M	399M	409M	1.08B
Depreciation & Amortization - CF	26.12M	29.38M	28.9M	44.42M	48.83M
Depreciation & Amortization, Total	26.12M	29.38M	28.9M	44.42M	48.83M
Amortization of Deferred Charges, Total - (CF)	338K	313K	349K	337K	633K
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-144M
Asset Writedown & Restructuring Costs	-	-	-	-	1.5M
Provision for Credit Losses	-	-	-	-	-
Stock-Based Compensation (CF)	-	8.14M	2.87M	14.34M	1.34M
Provision and Write-off of Bad Debts	-34.62M	-35.86M	411K	15.45M	-13.98M
Other Operating Activities, Total	-54.42M	-40.43M	-51.02M	-163M	-147M
Change In Accounts Receivable	-15.44M	60.56M	-224M	-206M	-445M
Change In Inventories	-40.65M	-12.55M	34.52M	-260M	-284M
Change In Accounts Payable	-1.83M	-34.23M	-86.85M	12.05M	293M
Change in Other Net Operating Assets	50.08M	35.96M	-25.53M	19.98M	67.73M
Cash from Operations	102M	327M	78.42M	-114M	461M
Capital Expenditure	-86.35M	-25.44M	-250M	-195M	-247M
Sale of Property, Plant, and Equipment	-	401K	-	-	-
Investment in Marketable and Equity Securities, Total	-78.21M	-235M	-595M	486M	347M
Other Investing Activities, Total	29.62M	41.41M	46.59M	158M	180M
Cash from Investing	-135M	-219M	-798M	449M	281M
Short Term Debt Issued, Total	87.97M	-	60.84M	5.76M	262M
Long-Term Debt Issued, Total	-	-	-	-	124M
Total Debt Issued	87.97M	-	60.84M	5.76M	386M
Short Term Debt Repaid, Total	-	-28.22M	-	-	-
Long-Term Debt Repaid, Total	-	-	-	-	-11.96M
Total Debt Repaid	-	-28.22M	-	-	-11.96M
Issuance of Common Stock	-	-	21.95M	112K	3.26M
Common Dividends Paid	-60.02M	-73.36M	-40.01M	-	-
Common & Preferred Stock Dividends Paid	-60.02M	-73.36M	-40.01M	-	-
Other Financing Activities, Total	-1.34M	-7.88M	945M	-20.52M	-24.12M
Cash from Financing	26.61M	-109M	988M	-14.65M	353M
Miscellaneous Cash Flow Adjustments	-	-	-1K	-	-
Net Change in Cash	-5.95M	-972K	268M	321M	1.1B
Supplemental Items
Cash Interest Paid	1.34M	7.88M	18.1M	20.52M	24.12M
Cash Income Tax Paid (Refund)	88.19M	110M	127M	133M	324M
Levered Free Cash Flow	-7.83M	255M	-25.13M	-379M	31.5M
Unlevered Free Cash Flow	-7.17M	257M	-21.4M	-367M	46.58M
Change In Net Working Capital	74.42M	-5.16M	109M	465M	457M
Net Debt Issued / Repaid	87.97M	-28.22M	60.84M	5.76M	374M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	7.79	13.2	11.59	6.76	15.12
Return on Total Capital	9.02	14.79	12.12	6.94	16.11
Return On Equity %	12.66	20.42	17.02	12.71	27.3
Return on Common Equity	12.66	20.42	17.02	12.71	27.3
Margin Analysis
Gross Profit Margin %	53.58	58.97	65.16	65.12	59.93
SG&A Margin	8.57	8.98	10.29	16.59	9.13
EBITDA Margin %	17.29	25.91	29.26	22.18	32.18
EBITA Margin %	15.33	24.06	27.57	20.4	31.29
EBIT Margin %	15.33	24.06	27.57	20.4	31.29
Income From Continuing Operations Margin %	13.02	19.82	23.29	22.28	30.26
Net Income Margin %	13.02	19.82	23.29	22.28	30.26
Net Avail. For Common Margin %	13.02	19.82	23.29	22.28	30.26
Normalized Net Income Margin	11.03	16.47	18.62	17.57	22.73
Levered Free Cash Flow Margin	-0.59	16.03	-1.47	-20.64	0.88
Unlevered Free Cash Flow Margin	-0.54	16.14	-1.25	-19.98	1.3
Asset Turnover
Asset Turnover	0.81	0.88	0.67	0.53	0.77
Fixed Assets Turnover	3.97	4.4	3.64	2.8	4.33
Receivables Turnover (Average Receivables)	4.75	5.68	4.65	3.19	4.26
Inventory Turnover (Average Inventory)	3.9	3.54	3.43	2.23	2.57
Short Term Liquidity
Current Ratio	4.46	7.58	15.39	13.3	4.67
Quick Ratio	2.77	5.16	13.74	10.04	3.26
Operating Cash Flow to Current Liabilities	0.33	1.62	0.46	-0.54	0.56
Days Sales Outstanding (Average Receivables)	76.91	64.28	78.75	114.37	85.62
Days Outstanding Inventory (Average Inventory)	93.69	103.16	106.7	163.45	142.25
Average Days Payable Outstanding	61.71	57.21	28.6	2.63	33.78
Cash Conversion Cycle (Average Days)	108.89	110.23	156.84	275.19	194.09
Long Term Solvency
Total Debt/Equity	6.19	3.58	4	5.55	12.51
Total Debt / Total Capital	5.83	3.45	3.85	5.26	11.12
LT Debt/Equity	-	-	-	1.47	3.55
Long-Term Debt / Total Capital	-	-	-	1.39	3.15
Total Liabilities / Total Assets	18.32	11.5	5.83	7.96	18.51
EBIT / Interest Expense	191.73	134.47	78.94	19.34	46.4
EBITDA / Interest Expense	216.35	144.78	83.78	21.63	48.43
(EBITDA - Capex) / Interest Expense	134.97	135.85	41.95	11.58	38.19
Total Debt / EBITDA	0.38	0.14	0.24	0.45	0.48
Net Debt / EBITDA	-2	-1.75	-3.47	-3.03	-0.96
Total Debt / (EBITDA - Capex)	0.61	0.15	0.48	0.85	0.61
Net Debt / (EBITDA - Capex)	-3.2	-1.87	-6.92	-5.66	-1.22
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-8.29	20.03	7.38	6.88	94.91
Gross Profit, 1 Yr. Growth %	-24.25	32.11	18.66	6.61	79.38
EBITDA, 1 Yr. Growth %	-38.07	79.81	21.3	-20.02	182.79
EBITA, 1 Yr. Growth %	-41.13	88.46	23.05	-22.03	198.99
EBIT, 1 Yr. Growth %	-41.13	88.46	23.05	-22.03	198.99
Earnings From Cont. Operations, 1 Yr. Growth %	-40.38	82.78	26.19	2.59	164.71
Net Income, 1 Yr. Growth %	-40.38	82.78	26.19	2.59	164.71
Normalized Net Income, 1 Yr. Growth %	-36.77	79.26	21.38	1.2	152.25
Diluted EPS Before Extra, 1 Yr. Growth %	-40.4	82.01	26.02	1.67	172.41
Accounts Receivable, 1 Yr. Growth %	19.66	-15.85	87.11	39.71	50.36
Inventory, 1 Yr. Growth %	29.49	7.03	-18.07	166.23	68.08
Net Property, Plant and Equip., 1 Yr. Growth %	19.67	-1.23	61.22	25.85	26.4
Total Assets, 1 Yr. Growth %	14.24	8.48	69.43	16.2	48.81
Tangible Book Value, 1 Yr. Growth %	8.67	17.56	80.28	13.59	31.71
Common Equity, 1 Yr. Growth %	8.66	17.54	80.28	13.58	31.74
Cash From Operations, 1 Yr. Growth %	-75.56	219.49	-76.03	-244.95	-514.18
Capital Expenditures, 1 Yr. Growth %	122.69	-70.54	882.67	-22.16	26.9
Levered Free Cash Flow, 1 Yr. Growth %	-101.18	-3.36K	-109.84	189.2	-108.32
Unlevered Free Cash Flow, 1 Yr. Growth %	-101.08	-3.69K	-108.32	188.18	-112.7
Dividend Per Share, 1 Yr. Growth %	0	11.11	-	-	-
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-9.27	4.92	13.53	7.32	44.33
Gross Profit, 2 Yr. CAGR %	-22.38	0.04	25.21	12.79	38.29
EBITDA, 2 Yr. CAGR %	-33.8	5.52	47.68	-0.69	50.39
EBITA, 2 Yr. CAGR %	-36.17	5.33	52.28	-1.19	52.68
EBIT, 2 Yr. CAGR %	-36.17	5.33	52.28	-1.19	52.68
Earnings From Cont. Operations, 2 Yr. CAGR %	-34.14	4.39	51.87	13.78	64.79
Net Income, 2 Yr. CAGR %	-34.14	4.39	51.87	13.78	64.79
Normalized Net Income, 2 Yr. CAGR %	-32.5	6.46	47.5	10.83	59.78
Diluted EPS Before Extra, 2 Yr. CAGR %	-34.16	4.15	51.45	13.2	63.08
Accounts Receivable, 2 Yr. CAGR %	-14.71	0.34	25.48	61.68	44.94
Inventory, 2 Yr. CAGR %	4.07	17.72	-6.36	47.69	111.54
Net Property, Plant and Equip., 2 Yr. CAGR %	11.33	8.72	26.19	42.44	26.12
Total Assets, 2 Yr. CAGR %	2.78	11.32	35.57	40.32	31.5
Tangible Book Value, 2 Yr. CAGR %	17.23	13.03	45.58	43.1	22.31
Common Equity, 2 Yr. CAGR %	17.23	13.01	45.57	43.09	22.32
Cash From Operations, 2 Yr. CAGR %	-26.2	-11.63	-12.48	-41.05	142.5
Capital Expenditures, 2 Yr. CAGR %	-11.62	-19.01	70.14	176.58	-0.61
Levered Free Cash Flow, 2 Yr. CAGR %	-84.02	-37.84	79.15	21.78	-50.95
Unlevered Free Cash Flow, 2 Yr. CAGR %	-84.63	-37.74	72.78	19.4	-39.49
Dividend Per Share, 2 Yr. CAGR %	0	5.41	-	-	-
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	15.81	-0.4	5.74	11.4	30.94
Gross Profit, 3 Yr. CAGR %	14.12	-7.32	5.9	18.89	31.65
EBITDA, 3 Yr. CAGR %	3.82	-7.63	10.54	21.04	40.76
EBITA, 3 Yr. CAGR %	3.12	-8.43	10.94	22.54	42.92
EBIT, 3 Yr. CAGR %	3.12	-8.43	10.94	22.54	42.92
Earnings From Cont. Operations, 3 Yr. CAGR %	4.35	-7.45	11.2	33.26	50.77
Net Income, 3 Yr. CAGR %	4.35	-7.45	11.2	33.26	50.77
Normalized Net Income, 3 Yr. CAGR %	5.79	-6.53	11.22	30.1	45.79
Diluted EPS Before Extra, 3 Yr. CAGR %	4.34	-7.59	10.98	32.61	49.66
Accounts Receivable, 3 Yr. CAGR %	10.18	-15.09	23.51	30.05	57.82
Inventory, 3 Yr. CAGR %	31.14	5.05	4.33	32.66	54.2
Net Property, Plant and Equip., 3 Yr. CAGR %	20.48	6.98	23.98	26.07	36.88
Total Assets, 3 Yr. CAGR %	23.26	4.64	28.05	28.78	43.09
Tangible Book Value, 3 Yr. CAGR %	23.27	17.34	32.06	34.02	39.2
Common Equity, 3 Yr. CAGR %	23.26	17.33	32.05	34.01	39.2
Cash From Operations, 3 Yr. CAGR %	-17.72	20.28	-42.79	3.55	12.13
Capital Expenditures, 3 Yr. CAGR %	9.23	-38.72	86.11	31.1	113.32
Levered Free Cash Flow, 3 Yr. CAGR %	-55.89	-5.91	-66.37	264.36	-50.22
Unlevered Free Cash Flow, 3 Yr. CAGR %	-57.24	-5.37	-68.17	271.23	-43.42
Dividend Per Share, 3 Yr. CAGR %	4	3.57	-	-	-
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	9.68	14.6	14.89	2.62	19.84
Gross Profit, 5 Yr. CAGR %	6.72	13.89	18.43	0.25	17.96
EBITDA, 5 Yr. CAGR %	-7.48	8.77	19.53	-4.91	25.44
EBITA, 5 Yr. CAGR %	-8.53	8.96	20.53	-5.6	26.5
EBIT, 5 Yr. CAGR %	-8.53	8.96	20.53	-5.6	26.5
Earnings From Cont. Operations, 5 Yr. CAGR %	-3.41	13.07	21.25	0.52	30.15
Net Income, 5 Yr. CAGR %	-3.41	13.07	21.25	0.52	30.15
Normalized Net Income, 5 Yr. CAGR %	-6.31	10.39	20.83	0.06	28.56
Diluted EPS Before Extra, 5 Yr. CAGR %	-3.41	12.96	21.11	0.22	29.45
Accounts Receivable, 5 Yr. CAGR %	17.84	2.99	16.06	9.86	31.67
Inventory, 5 Yr. CAGR %	32.08	20.37	14.61	20.39	38.42
Net Property, Plant and Equip., 5 Yr. CAGR %	17.88	17.32	22.73	19.96	24.83
Total Assets, 5 Yr. CAGR %	22.49	19.25	28.05	17.67	29.42
Tangible Book Value, 5 Yr. CAGR %	21.37	20.58	31.75	27.04	28.07
Common Equity, 5 Yr. CAGR %	21.36	20.55	31.74	27.03	28.07
Cash From Operations, 5 Yr. CAGR %	-12.55	56.98	-15.66	-9.57	1.94
Capital Expenditures, 5 Yr. CAGR %	27.07	1.77	30.42	11.97	44.81
Levered Free Cash Flow, 5 Yr. CAGR %	-40.44	19.35	-22.73	4.32	-45.6
Unlevered Free Cash Flow, 5 Yr. CAGR %	-41.52	19.56	-25.24	3.85	-41.21
Dividend Per Share, 5 Yr. CAGR %	6.21	8.47	-	-	-