Crest Animation Studios (Delisted) financials and balance sheet
BSE: 526785
Formerly Crest Communication
Last traded ₹1.05 on 23 Mar 2015
Delisted on 11 May 2018.
6 years at a glance
Standalone: the listed company alone, without its subsidiaries. ₹ crore, years to March.Crest Animation Studios annual reports
Revenue, net profit and borrowings, ₹ crore
- Revenue
- Net profit
- Borrowings
- Loss
A loss in 5 of the 6 years shown
Operating and net margin, per cent
- Operating marginOperating margin. Operating profit before depreciation as a percentage of revenue: how much of each rupee of sales is left after running costs.
- Net marginNet margin. Net profit as a percentage of revenue: how much of each rupee of sales is left after every cost, interest and tax.
The years either side of a change of basis do not compare. From the year to Mar 2012, the company's revenue for that year, ₹14 Cr, differs from its quarters added, ₹18 Cr.
Results for the year to Mar 2013
Standalone: the listed company alone, without its subsidiaries. ₹ crore.
From revenue to net profit
- Revenue20
- Other income+3.9
- Finance costs−6.3
- Profit before tax−14
- Net profit−14
Profit and loss
Standalone, ₹ crore, years to March.Crest Animation Studios quarterly results
| ₹ crore | Mar 2008 | Mar 2009 | Mar 2010 | Mar 2011 | Mar 2012 | Mar 2013 |
|---|---|---|---|---|---|---|
| Revenue from operations | 36 | 37 | 35 | 37 | 14 | 20 |
| Operating expensesOperating expenses. What the business spent to run itself in the period, materials, staff and other costs, before depreciation, interest and tax. | 34 | – | – | – | – | – |
| Operating profit before depreciationOperating profit before depreciation (EBITDA). Revenue less operating expenses: what the business earns from its operations before depreciation, interest and tax. | 2 | – | – | – | – | – |
| Operating marginOperating margin. Operating profit before depreciation as a percentage of revenue: how much of each rupee of sales is left after running costs. | 5.9% | – | – | – | – | – |
| Depreciation and amortisationDepreciation and amortisation. The part of the cost of plant, buildings and other long-lived assets charged against each year they are used. | 10 | – | – | – | – | – |
| Operating profit after depreciationOperating profit after depreciation (EBIT). Operating profit before depreciation, less depreciation and amortisation. | −8 | – | – | – | – | – |
| Other incomeOther income. Income from outside the main business, such as interest on deposits, dividends received and gains on investments. | 1 | 1 | 3 | 1 | 5 | 4 |
| Finance costsFinance costs. Interest and the other costs of borrowing in the period. | 3 | −1 | 3 | 7 | 6 | 6 |
| Profit before one-off items and taxProfit before one-off items and tax. Profit before tax as it would be without the one-off items below it, as the company states it. | – | −7 | 0 | −10 | −21 | −14 |
| One-off itemsExceptional items. Gains or losses the company reports separately because they are not expected to recur, such as selling a business or writing down an asset. | – | – | – | −161 | – | – |
| Profit before tax | −11 | −7 | 0 | −171 | −21 | −14 |
| Tax | 0 | 0 | 0 | – | – | – |
| Net profit | −11 | −7 | 1 | −171 | −21 | −14 |
| Net marginNet margin. Net profit as a percentage of revenue: how much of each rupee of sales is left after every cost, interest and tax. | −29.2% | −18.3% | 1.8% | −461.1% | −145.1% | −68.3% |
Operating expenses, operating profit before depreciation and operating profit after depreciation are left blank for the years to Mar 2009, Mar 2010, Mar 2011, Mar 2012 and Mar 2013: the statement does not state its depreciation, which operating profit is worked out from, so operating profit is not given.
Ratios
Standalone, years to March.
| Ratio | Mar 2009 | Mar 2010 | Mar 2011 | Mar 2012 | Mar 2013 |
|---|---|---|---|---|---|
| Revenue growthRevenue growth. This year's revenue less last year's, divided by last year's, times 100; blank where last year's is not above nought. | 2.6% | −5.5% | 5.0% | – | 43.3% |
Interest cover is left blank for the year to Mar 2008: operating profit after depreciation is a loss, and a loss covers no interest bill. Revenue growth is left blank for the year to Mar 2012: between the two periods the company restated its earlier figures, so the two are on different bases and the change is not worked out.
Growth and returns over 3, 5 and 10 years
Standalone: the listed company alone, without its subsidiaries. Each window ends with the year to Mar 2013.
| Measure | 5 years | 3 years |
|---|---|---|
| Revenue growth, yearly rateRevenue growth, yearly rate. 3 years: Revenue in the latest year ÷ revenue in the year three years before, to the power of one third, − 1, × 100: the yearly rate it grew at; empty where either year is missing, nought or a loss, or a change of year end falls between them. 5 years: Revenue in the latest year ÷ revenue in the year five years before, to the power of one fifth, − 1, × 100: the yearly rate it grew at; empty where either year is missing, nought or a loss, or a change of year end falls between them. 10 years: Revenue in the latest year ÷ revenue in the year ten years before, to the power of one tenth, − 1, × 100: the yearly rate it grew at; empty where either year is missing, nought or a loss, or a change of year end falls between them. | −11.1% | −16.9% |
| Net margin, averageNet margin, average. 3 years: The plain average of the yearly net profit margin over the last three years, needing at least two of them; a year without the figure is left out, never filled in. 5 years: The plain average of the yearly net profit margin over the last five years, needing at least four of them; a year without the figure is left out, never filled in. 10 years: The plain average of the yearly net profit margin over the last ten years, needing at least nine of them; a year without the figure is left out, never filled in. | −138.2% | −224.8% |
Accounting checks
Standalone, years to March. Published tests of whether reported profit is backed by cash and the balance sheet.
| Check | Mar 2010 | Mar 2011 | Mar 2012 | Mar 2013 |
|---|---|---|---|---|
| Effective tax rateEffective tax rate. Tax charged as a percentage of profit before tax.Published threshold 17.16 per cent | −2.55 | – | – | – |
A threshold marked as ours has no published figure; it is the line we read the check against.