Income Statement Precision Electronics Limited

Stocks

PRECISIO6

INE143C01024

Communications & Networking

Market Closed - Bombay S.E. 13:03:03 11/09/2026 +03			5-day change	1st Jan Change
164.05 ^INR	+0.03%		-5.75%	-14.91%

08-12	Precision Electronics Limited Reports Earnings Results for the First Quarter Ended June 30, 2026	CI
05-29	Precision Electronics Limited Reports Earnings Results for the Fourth Quarter and Full Year Ended March 31, 2026	CI

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Published financial data: PRECISION ELECTRONICS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	354M	356M	473M	471M	790M
Other Revenues, Total	-	5.09M	2.13M	1.8M	-
Total Revenues	354M	361M	476M	473M	790M
Cost of Goods Sold, Total	243M	213M	294M	282M	487M
Gross Profit	111M	148M	181M	191M	303M
Selling General & Admin Expenses, Total	74.74M	73.21M	82.29M	83.54M	129M
Provision for Bad Debts	5.22M	-	-	-	-
Depreciation & Amortization - (IS)	7.35M	5M	4.94M	8.76M	19.55M
Other Operating Expenses	44.21M	61.91M	62.11M	73.15M	108M
Other Operating Expenses, Total	132M	140M	149M	165M	256M
Operating Income	-20.92M	7.68M	32.05M	25.7M	46.67M
Interest Expense, Total	-24.01M	-17.68M	-17.74M	-21.82M	-35.71M
Interest And Investment Income	1.22M	845K	866K	2M	5.53M
Net Interest Expenses	-22.79M	-16.83M	-16.87M	-19.82M	-30.18M
Currency Exchange Gains (Loss)	-2.51M	-	-	-	-
Other Non Operating Income (Expenses)	28.75M	-3.92M	-3.87M	-3.99M	-2.27M
EBT, Excl. Unusual Items	-17.48M	-13.07M	11.31M	1.88M	14.22M
Gain (Loss) On Sale Of Assets	-121K	22.24M	-135K	-	134K
Other Unusual Items	-	-	-	-	-
EBT, Incl. Unusual Items	-17.6M	9.17M	11.18M	1.88M	14.35M
Income Tax Expense	-757K	9.09M	-3.4M	7.64M	8.26M
Earnings From Continuing Operations	-16.84M	81K	14.57M	-5.76M	6.09M
Net Income to Company	-16.84M	81K	14.57M	-5.76M	6.09M
Net Income - (IS)	-16.84M	81K	14.57M	-5.76M	6.09M
Net Income to Common Incl Extra Items	-16.84M	81K	14.57M	-5.76M	6.09M
Net Income to Common Excl. Extra Items	-16.84M	81K	14.57M	-5.76M	6.09M
Per Share Items
Net EPS - Basic	-1.22	0.01	1.05	-0.42	0.44
Basic EPS - Continuing Operations	-1.22	0.01	1.05	-0.42	0.44
Basic Weighted Average Shares Outstanding	13.85M	13.85M	13.85M	13.85M	13.85M
Net EPS - Diluted	-1.22	0.01	1.05	-0.42	0.44
Diluted EPS - Continuing Operations	-1.22	0.01	1.05	-0.42	0.44
Diluted Weighted Average Shares Outstanding	13.85M	13.85M	13.85M	13.85M	13.85M
Normalized Basic EPS	-0.79	-0.59	0.51	0.08	0.64
Normalized Diluted EPS	-0.79	-0.59	0.51	0.08	0.64
Supplemental Items
EBITDA	-13.58M	12.59M	36.58M	34M	65.14M
EBITA	-20.92M	7.68M	32.05M	25.7M	46.67M
EBIT	-20.92M	7.68M	32.05M	25.7M	46.67M
EBITDAR	-9.55M	15.61M	-	34.8M	78.54M
Total Revenues (As Reported)	388M	362M	476M	475M	797M
Effective Tax Rate - (Ratio)	4.3	99.12	-30.39	406.43	57.57
Total Current Taxes	-	0	-169K	-	2.54M
Total Deferred Taxes	-1.05M	9.09M	-3.4M	7.64M	5.72M
Normalized Net Income	-10.92M	-8.17M	7.07M	1.18M	8.89M
Non-Cash Pension Expense	749K	728K	659K	699K	2.38M
Supplemental Operating Expense Items
Research And Development Expense From Footnotes	8.86M	6.96M	9.83M	7.24M	9.25M
Net Rental Expense, Total	4.03M	3.02M	-	800K	13.41M
Imputed Operating Lease Interest Expense	3.63M	2.14M	-	408K	6.34M
Imputed Operating Lease Depreciation	402K	883K	-	392K	7.07M
Maintenance & Repair Expenses, Total	1.55M	2.31M	7.61M	6.33M	2.6M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	37.46M	4.53M	5.22M	2.28M	951K
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	37.46M	4.53M	5.22M	2.28M	951K
Accounts Receivable, Total	98M	122M	130M	123M	169M
Other Receivables	258K	20K	23K	32K	15K
Total Receivables	98.26M	122M	130M	123M	169M
Inventory	146M	155M	142M	201M	173M
Prepaid Expenses	1.7M	1.32M	2.38M	3.88M	4.17M
Other Current Assets, Total	37.47M	41.54M	64.46M	101M	183M
Total Current Assets	321M	324M	344M	432M	530M
Gross Property Plant And Equipment	203M	132M	177M	305M	591M
Accumulated Depreciation	-133M	-102M	-106M	-114M	-117M
Net Property Plant And Equipment	69.81M	30.23M	71.34M	190M	474M
Long-term Investments	-	-	-	-	-
Other Intangibles, Total	-	500K	1.07M	1.83M	940K
Deferred Tax Assets Long-Term	38.1M	28.72M	32.05M	33.13M	27.93M
Other Long-Term Assets, Total	8.09M	3.61M	3.71M	114M	31.28M
Total Assets	437M	387M	452M	771M	1.06B
Liabilities
Accounts Payable, Total	64.21M	36.05M	61.51M	91.37M	113M
Accrued Expenses, Total	17.2M	10.24M	14.56M	13.6M	49.59M
Short-term Borrowings	127M	96.18M	98.85M	185M	280M
Current Portion of Long-Term Debt	80K	1.4M	2.36M	26.44M	47.26M
Current Portion of Leases	-	-	-	-	6.42M
Current Income Taxes Payable	-	290K	1.87M	-	1.25M
Other Current Liabilities	2.3M	7.86M	20.83M	23.84M	20.66M
Total Current Liabilities	211M	152M	200M	340M	518M
Long-Term Debt	81.71M	91.44M	92.99M	277M	255M
Long-Term Leases	859K	864K	868K	872K	130M
Pension & Other Post Retirement Benefits	10.08M	8.29M	9.55M	10.46M	12.62M
Other Non Current Liabilities	-	-1K	-	-2K	-
Total Liabilities	304M	253M	303M	629M	916M
Common Stock, Total	138M	138M	138M	138M	138M
Retained Earnings	-5.26M	-4.34M	10.24M	4.47M	9.54M
Comprehensive Income and Other	3K	-17K	152K	-703K	2K
Total Common Equity	133M	134M	149M	142M	148M
Total Equity	133M	134M	149M	142M	148M
Total Liabilities And Equity	437M	387M	452M	771M	1.06B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	13.85M	13.85M	13.85M	13.85M	13.85M
ECS Total Common Shares Outstanding	13.85M	13.85M	13.85M	13.85M	13.85M
Book Value / Share	9.62	9.69	10.75	10.27	10.69
Tangible Book Value	133M	134M	148M	140M	147M
Tangible Book Value Per Share	9.62	9.65	10.67	10.14	10.62
Total Debt	210M	190M	195M	490M	719M
Net Debt	172M	185M	190M	487M	718M
Debt Equivalent of Unfunded Proj. Benefit Obligation	10.08M	8.96M	9.98M	12.24M	17.56M
Debt Equivalent Oper. Leases	32.22M	24.16M	-	6.4M	107M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	70.11M	77.73M	80.53M	109M	106M
Inventories - Work In Process, Total	75.78M	76.98M	61.74M	49.58M	59.28M
Inventories - Finished Goods, Total	-	-	-	35.97M	3.49M
Inventories - Others	-	-	-	6.07M	3.95M
Land - (BS)	15.84M	2.44M	2.44M	2.44M	2.44M
Buildings, Total	73.93M	20.53M	20.53M	20.53M	20.53M
Machinery, Total	113M	108M	154M	231M	326M
Full Time Employees	140	136	135	112	162
Accumulated Allowance for Doubtful Accounts (Supple)	-	3.38M	3.85M	3.85M	5.8M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	-16.84M	81K	14.57M	-5.76M	6.09M
Depreciation & Amortization - CF	7.35M	4.91M	4.52M	8.3M	18.46M
Depreciation & Amortization, Total	7.35M	4.91M	4.52M	8.3M	18.46M
Amortization of Deferred Charges, Total - (CF)	-	95K	422K	454K	1.09M
(Gain) Loss From Sale Of Asset	121K	-22.24M	135K	-	-133K
Asset Writedown & Restructuring Costs	-	-	-	-	381K
Provision and Write-off of Bad Debts	-	-	-	-	-
Other Operating Activities, Total	27.28M	31.25M	19.61M	21.88M	36.2M
Change In Accounts Receivable	160M	-23.57M	-8.18M	6.56M	-45.48M
Change In Inventories	-9.11M	-8.83M	12.45M	-58.82M	28.01M
Change In Accounts Payable	-119M	-28.16M	25.46M	29.85M	21.47M
Change in Other Net Operating Assets	10.26M	-4.56M	8.3M	2.48M	-25.94M
Cash from Operations	60.01M	-51.03M	77.28M	4.95M	40.16M
Capital Expenditure	-430K	-11.91M	-48.05M	-233M	-57.52M
Sale of Property, Plant, and Equipment	122K	68.22M	522K	6.74M	3.82M
Sale (Purchase) of Intangible assets	4.92M	-	-	-	-
Investment in Marketable and Equity Securities, Total	3.06M	2.41M	-	-	-
Other Investing Activities, Total	1.22M	846K	-12.64M	-46.7M	-25.14M
Cash from Investing	8.9M	59.57M	-60.17M	-273M	-78.83M
Long-Term Debt Issued, Total	102M	35.72M	18.66M	309M	182M
Total Debt Issued	102M	35.72M	18.66M	309M	182M
Long-Term Debt Repaid, Total	-110M	-55.6M	-13.49M	-14.68M	-108M
Total Debt Repaid	-110M	-55.6M	-13.49M	-14.68M	-108M
Other Financing Activities, Total	-27.65M	-21.6M	-21.61M	-25.81M	-37.49M
Cash from Financing	-34.94M	-41.47M	-16.43M	269M	37.34M
Miscellaneous Cash Flow Adjustments	-	-	1K	-	1K
Net Change in Cash	33.97M	-32.93M	688K	808K	-1.33M
Supplemental Items
Cash Interest Paid	27.65M	-	-	-	-
Cash Income Tax Paid (Refund)	-581K	-290K	-2.04M	-	2.54M
Levered Free Cash Flow	26.89M	-78.27M	-9.55M	-278M	-75.42M
Unlevered Free Cash Flow	41.89M	-67.22M	1.54M	-265M	-53.1M
Change In Net Working Capital	-43.13M	65.11M	-24.61M	56.66M	44.3M
Net Debt Issued / Repaid	-7.3M	-19.87M	5.18M	295M	74.83M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	-2.58	1.17	4.78	2.63	3.18
Return on Total Capital	-3.68	1.44	6	3.29	3.89
Return On Equity %	-11.9	0.06	10.3	-3.96	4.2
Return on Common Equity	-11.9	0.06	10.3	-3.96	4.2
Margin Analysis
Gross Profit Margin %	31.25	40.96	38.14	40.42	38.33
SG&A Margin	21.12	20.29	17.3	17.67	16.29
EBITDA Margin %	-3.84	3.49	7.69	7.19	8.24
EBITA Margin %	-5.91	2.13	6.74	5.43	5.91
EBIT Margin %	-5.91	2.13	6.74	5.43	5.91
Income From Continuing Operations Margin %	-4.76	0.02	3.06	-1.22	0.77
Net Income Margin %	-4.76	0.02	3.06	-1.22	0.77
Net Avail. For Common Margin %	-4.76	0.02	3.06	-1.22	0.77
Normalized Net Income Margin	-3.09	-2.26	1.49	0.25	1.12
Levered Free Cash Flow Margin	7.6	-21.69	-2.01	-58.89	-9.54
Unlevered Free Cash Flow Margin	11.84	-18.63	0.32	-56.01	-6.72
Asset Turnover
Asset Turnover	0.7	0.88	1.13	0.77	0.86
Fixed Assets Turnover	4.82	7.21	9.36	3.61	2.38
Receivables Turnover (Average Receivables)	1.99	3.24	3.77	3.72	5.41
Inventory Turnover (Average Inventory)	1.72	1.42	1.98	1.64	2.6
Short Term Liquidity
Current Ratio	1.52	2.13	1.72	1.27	1.02
Quick Ratio	0.64	0.83	0.68	0.37	0.33
Operating Cash Flow to Current Liabilities	0.28	-0.34	0.39	0.01	0.08
Days Sales Outstanding (Average Receivables)	183.73	112.63	97.15	98	67.41
Days Outstanding Inventory (Average Inventory)	211.98	257.49	184.75	222.45	140.14
Average Days Payable Outstanding	179.13	82.47	63.38	81.94	81.15
Cash Conversion Cycle (Average Days)	216.58	287.66	218.52	238.51	126.4
Long Term Solvency
Total Debt/Equity	157.45	141.57	131.03	344.25	485.97
Total Debt / Total Capital	61.16	58.6	56.72	77.49	82.93
LT Debt/Equity	61.98	68.82	63.05	195.47	260.44
Long-Term Debt / Total Capital	24.07	28.49	27.29	44	44.45
Total Liabilities / Total Assets	69.5	65.32	67.08	81.56	86.09
EBIT / Interest Expense	-0.87	0.43	1.81	1.18	1.31
EBITDA / Interest Expense	-0.57	0.71	2.06	1.56	1.82
(EBITDA - Capex) / Interest Expense	-0.58	0.04	-0.65	-9.12	0.21
Total Debt / EBITDA	-15.45	15.08	5.33	14.4	11.04
Net Debt / EBITDA	-12.69	14.72	5.19	14.34	11.03
Total Debt / (EBITDA - Capex)	-14.98	278.84	-17	-2.46	94.42
Net Debt / (EBITDA - Capex)	-12.3	272.19	-16.55	-2.45	94.29
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-14.77	-6.59	31.79	-0.57	67.75
Gross Profit, 1 Yr. Growth %	-16.18	3.38	24.5	5.37	58.76
EBITDA, 1 Yr. Growth %	-155.85	-33.05	190.52	-7.04	102.27
EBITA, 1 Yr. Growth %	-228.31	-32.93	317.15	-19.84	95.3
EBIT, 1 Yr. Growth %	-228.31	-32.93	317.15	-19.84	95.3
Earnings From Cont. Operations, 1 Yr. Growth %	-395.96	-100.48	17.89K	-139.55	-205.66
Net Income, 1 Yr. Growth %	-395.96	-100.48	17.89K	-139.55	-205.66
Normalized Net Income, 1 Yr. Growth %	-405.1	-25.23	-186.57	-83.37	655.87
Diluted EPS Before Extra, 1 Yr. Growth %	-397.56	-100.48	17.85K	-140	-204.7
Accounts Receivable, 1 Yr. Growth %	-62.06	24.05	6.73	-5.06	36.92
Inventory, 1 Yr. Growth %	6.66	6.05	-8.05	41.35	-13.93
Net Property, Plant and Equip., 1 Yr. Growth %	-9.3	-56.69	135.96	166.88	149.02
Total Assets, 1 Yr. Growth %	-24.15	-11.45	16.94	70.52	38.01
Tangible Book Value, 1 Yr. Growth %	-8.03	0.3	10.61	-5	4.75
Common Equity, 1 Yr. Growth %	-11.06	0.68	10.99	-4.45	4.06
Cash From Operations, 1 Yr. Growth %	-440.18	-185.03	-251.46	-93.59	711.13
Capital Expenditures, 1 Yr. Growth %	-93.78	2.67K	303.46	384.93	-75.31
Levered Free Cash Flow, 1 Yr. Growth %	-138.66	-266.09	-87.8	1.99K	-73.03
Unlevered Free Cash Flow, 1 Yr. Growth %	-169.07	-208.18	-102.29	11.9K	-80.03
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-2.97	-6.78	10.95	14.47	28.9
Gross Profit, 2 Yr. CAGR %	-22.86	5.84	12.64	14.54	29.22
EBITDA, 2 Yr. CAGR %	-37.78	-28.03	39.46	64.33	33.45
EBITA, 2 Yr. CAGR %	-12.06	-31.36	67.27	82.86	20.67
EBIT, 2 Yr. CAGR %	-12.06	-31.36	67.27	82.86	20.67
Earnings From Cont. Operations, 2 Yr. CAGR %	93.89	-88.07	-6.97	743.57	-35.36
Net Income, 2 Yr. CAGR %	93.89	-88.07	-6.97	743.57	-35.36
Normalized Net Income, 2 Yr. CAGR %	113.12	51.04	-19.55	-62.06	12.11
Diluted EPS Before Extra, 2 Yr. CAGR %	95.26	-88.06	-7.23	747.46	-35.29
Accounts Receivable, 2 Yr. CAGR %	7.69	-31.4	15.06	0.67	14.02
Inventory, 2 Yr. CAGR %	10.83	6.36	-1.25	14	10.3
Net Property, Plant and Equip., 2 Yr. CAGR %	-5.82	-37.33	1.09	150.94	157.79
Total Assets, 2 Yr. CAGR %	5.2	-18.05	1.76	41.21	53.41
Tangible Book Value, 2 Yr. CAGR %	-0.9	-3.95	5.33	2.51	-0.24
Common Equity, 2 Yr. CAGR %	-4.32	-5.37	5.71	2.98	-0.28
Cash From Operations, 2 Yr. CAGR %	-9.61	70.08	13.49	-68.85	-27.92
Capital Expenditures, 2 Yr. CAGR %	-76.04	31.27	957.07	342.32	9.41
Levered Free Cash Flow, 2 Yr. CAGR %	-9.96	6.09	-54.99	88.63	138.2
Unlevered Free Cash Flow, 2 Yr. CAGR %	-4.28	5.27	-84.25	98.5	390.59
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	6.94	-1.36	4.62	6.97	29.85
Gross Profit, 3 Yr. CAGR %	3.29	-7.35	11.19	10.16	27.63
EBITDA, 3 Yr. CAGR %	-17.54	-28.93	14.59	21.82	72.96
EBITA, 3 Yr. CAGR %	-13.81	-34.27	25.26	30.9	82.46
EBIT, 3 Yr. CAGR %	-13.81	-34.27	25.26	30.9	82.46
Earnings From Cont. Operations, 3 Yr. CAGR %	-29.18	-73.75	36.82	-30.05	322.06
Net Income, 3 Yr. CAGR %	-29.18	-73.75	36.82	-30.05	322.06
Normalized Net Income, 3 Yr. CAGR %	-31.15	50.31	25.46	-52.43	2.85
Diluted EPS Before Extra, 3 Yr. CAGR %	-29.1	-73.66	36.82	-29.91	322.08
Accounts Receivable, 3 Yr. CAGR %	-8.84	12.89	-20.51	7.92	11.53
Inventory, 3 Yr. CAGR %	2.68	9.22	1.32	11.29	3.81
Net Property, Plant and Equip., 3 Yr. CAGR %	-4.46	-27.31	-2.5	39.71	150.3
Total Assets, 3 Yr. CAGR %	-0.93	-0.67	-7.74	20.87	40.14
Tangible Book Value, 3 Yr. CAGR %	2.07	-0.5	0.67	1.77	3.25
Common Equity, 3 Yr. CAGR %	-1.68	-2.68	-0.2	2.21	3.34
Cash From Operations, 3 Yr. CAGR %	55.81	-11.43	63.63	-56.47	-7.67
Capital Expenditures, 3 Yr. CAGR %	-49.57	16.71	90.86	715.26	69.03
Levered Free Cash Flow, 3 Yr. CAGR %	153.09	33.14	-48.41	80.79	-1.23
Unlevered Free Cash Flow, 3 Yr. CAGR %	45.56	13.71	-70.6	62.14	-7.56
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	8	0.36	10.45	4.69	13.73
Gross Profit, 5 Yr. CAGR %	-3.32	3.95	12.57	0.56	18.08
EBITDA, 5 Yr. CAGR %	-10.95	57.89	8.6	-0.62	21.79
EBITA, 5 Yr. CAGR %	9.03	-0.86	-0.38	-1.03	23.4
EBIT, 5 Yr. CAGR %	9.03	-0.86	-0.38	-1.03	23.4
Earnings From Cont. Operations, 5 Yr. CAGR %	68.99	-64.92	-21.02	5.17	1.37
Net Income, 5 Yr. CAGR %	68.99	-64.92	-21.02	5.17	1.37
Normalized Net Income, 5 Yr. CAGR %	28.28	-9.86	-26.72	-13.34	19.94
Diluted EPS Before Extra, 5 Yr. CAGR %	68.43	-64.92	-21.05	5.59	1.41
Accounts Receivable, 5 Yr. CAGR %	6.11	-4.81	0.06	7.83	-8.17
Inventory, 5 Yr. CAGR %	-2.41	-0.85	1.09	11.11	4.82
Net Property, Plant and Equip., 5 Yr. CAGR %	-6.05	-18.8	-2.28	19.32	43.85
Total Assets, 5 Yr. CAGR %	1.61	-4.6	0.14	14.34	13.07
Tangible Book Value, 5 Yr. CAGR %	-7.53	-5.1	3.36	0.69	0.31
Common Equity, 5 Yr. CAGR %	-8.24	-6.57	1.21	-0.46	-0.24
Cash From Operations, 5 Yr. CAGR %	30.44	7.47	37.26	-41.69	17.88
Capital Expenditures, 5 Yr. CAGR %	-8.34	109.39	70.32	98.86	52.78
Levered Free Cash Flow, 5 Yr. CAGR %	-0.08	4.85	41.91	53.05	1.64
Unlevered Free Cash Flow, 5 Yr. CAGR %	15.06	4.5	-35.29	42.09	-2.63