Le Waterina Resorts & Hotels (Delisted) financials and balance sheet
BSE: 531134
Last traded ₹0.54 on 1 Nov 2016
Delisted on 11 May 2018.
8 years at a glance
Standalone: the listed company alone, without its subsidiaries. ₹ crore, years to March.Le Waterina Resorts & Hotels annual reports
Revenue, net profit and borrowings, ₹ crore
- Revenue
- Net profit
- Borrowings
- Loss
Peak revenue ₹12 Cr, year to Mar 2012A loss in the year to Mar 2015, −₹3.19 Cr
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.
Results for the year to Mar 2015
Standalone: the listed company alone, without its subsidiaries. ₹ crore.
From revenue to net profit
- Revenue9.0
- Materials and goods−1.5
- Employee costs−2.0
- Other expenses−5.0
- Operating profit0.5
- Depreciation−2.0
- One-off items0.0
- Finance costs−1.7
- Profit before tax−3.2
- Net profit−3.2
Profit and loss
Standalone, ₹ crore, years to March.Le Waterina Resorts & Hotels quarterly results
| ₹ crore | Mar 2008 | Mar 2009 | Mar 2010 | Mar 2011 | Mar 2012 | Mar 2013 | Mar 2014 | Mar 2015 |
|---|---|---|---|---|---|---|---|---|
| Revenue from operations | 5.2 | 0.4 | 2.0 | 8.5 | 11.9 | 11.6 | 11.1 | 9.0 |
| Operating expenses. What the business spent to run itself in the period, materials, staff and other costs, before depreciation, interest and tax. | – | – | – | – | 10.9 | 9.9 | 8.6 | 8.5 |
| Materials and goods boughtCost of materials and goods. Raw materials used and goods bought for resale in the period, adjusted for the change in stock held. | – | 0.3 | 0.3 | 1.5 | 2.0 | 2.0 | 1.7 | 1.5 |
| Employee costsEmployee costs. Salaries, wages, bonuses and other benefits paid to staff in the period. | – | – | – | – | 1.4 | 1.2 | 1.7 | 2.0 |
| Other expensesOther expenses. Every operating cost besides materials and staff: power, rent, freight, repairs, marketing and the like. | – | – | – | – | 7.6 | 6.6 | 5.2 | 5.0 |
| Operating profit before depreciationOperating profit before depreciation (EBITDA). Revenue less operating expenses: what the business earns from its operations before depreciation, interest and tax. | – | – | – | – | 1.0 | 1.7 | 2.5 | 0.5 |
| Operating marginOperating margin. Operating profit before depreciation as a percentage of revenue: how much of each rupee of sales is left after running costs. | – | – | – | – | 8.5% | 14.9% | 22.2% | 6.0% |
| Materials, % of revenueMaterials, % of revenue. Raw materials used and goods bought for resale, adjusted for the change in stock, divided by revenue, times 100. | – | – | – | – | 16.4% | 17.2% | 15.5% | 17.1% |
| Employee costs, % of revenueEmployee costs, % of revenue. Salaries, wages and other staff costs divided by revenue, times 100. | – | – | – | – | 11.9% | 10.6% | 15.6% | 22.2% |
| Other expenses, % of revenueOther expenses, % of revenue. Operating costs besides materials and staff divided by revenue, times 100; with the two above and the operating margin it makes 100. | – | – | – | – | 63.4% | 57.3% | 46.7% | 54.8% |
| 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. | 0.0 | 0.0 | 0.0 | 0.0 | 0.1 | 0.8 | 1.6 | 2.0 |
| Operating profit after depreciationOperating profit after depreciation (EBIT). Operating profit before depreciation, less depreciation and amortisation. | – | – | – | – | 0.9 | 1.0 | 0.8 | −1.4 |
| Other incomeOther income. Income from outside the main business, such as interest on deposits, dividends received and gains on investments. | 0.2 | 0.2 | 0.2 | 0.0 | 0.2 | – | – | – |
| Finance costsFinance costs. Interest and the other costs of borrowing in the period. | – | – | – | – | 0.0 | 0.5 | 0.7 | 1.7 |
| 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. | – | 0.0 | 0.3 | 0.9 | 1.1 | 0.4 | 0.1 | −3.2 |
| 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. | – | – | −0.1 | 0.8 | – | – | – | 0.0 |
| Profit before tax | 0.0 | 0.0 | 0.2 | 1.7 | 1.1 | 0.4 | 0.1 | −3.2 |
| Tax | – | 0.0 | 0.0 | 0.3 | 0.3 | 0.2 | – | – |
| Net profit | 0.0 | 0.0 | 0.2 | 1.4 | 0.8 | 0.3 | 0.1 | −3.2 |
| 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. | 0.2% | 9.2% | 7.6% | 16.7% | 6.3% | 2.3% | 0.9% | −35.2% |
Operating expenses, operating profit before depreciation and operating profit after depreciation are left blank for the years to Mar 2008, Mar 2009, Mar 2010 and Mar 2011: the statement does not state its finance costs, 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 | Mar 2014 | Mar 2015 |
|---|---|---|---|---|---|---|---|
| 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. | −92.3% | 392.3% | 330.6% | 40.2% | −2.7% | −4.5% | −18.4% |
| Operating profit growthOperating profit growth. This year's operating profit before depreciation less last year's, divided by last year's, times 100; blank where last year's is not above nought. | – | – | – | – | 69.9% | 42.5% | −77.9% |
| Net profit growthNet profit growth. This year's net profit less last year's, divided by last year's, times 100; blank where last year's is not above nought. | 208.3% | 308.1% | 839.7% | −47.0% | −65.3% | −60.5% | – |
| Earnings per share growthEarnings per share growth. This year's earnings per share less last year's, on the same share count, divided by last year's, times 100; blank where last year's is not above nought. | – | – | – | – | −63.6% | −50.0% | – |
| Interest coverInterest cover. Operating profit after depreciation divided by finance costs: how many times over the profit pays the interest bill. | – | – | – | 38.6 | 1.8 | 1.1 | – |
Interest cover is left blank for the year to Mar 2015: operating profit after depreciation is a loss, and a loss covers no interest bill.
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 2015.
| 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. | 35.6% | −8.8% |
| Operating margin, averageOperating margin, average. 3 years: The plain average of the yearly operating 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 operating 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 operating profit margin over the last ten years, needing at least nine of them; a year without the figure is left out, never filled in. | 12.9% | 14.4% |
| 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. | −1.8% | −10.7% |
| Interest cover, averageInterest cover, average. 3 years: The plain average of the yearly interest cover 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 interest cover 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 interest cover over the last ten years, needing at least nine of them; a year without the figure is left out, never filled in. | – | 1.5 |
Accounting checks
Standalone, years to March. Published tests of whether reported profit is backed by cash and the balance sheet.
| Check | Mar 2009 | Mar 2010 | Mar 2011 | Mar 2012 | Mar 2013 | Mar 2014 | Mar 2015 |
|---|---|---|---|---|---|---|---|
| Effective tax rateEffective tax rate. Tax charged as a percentage of profit before tax.Published threshold 17.16 per cent | 11.63 | 20.94 | 15.94 | 29.72 | 41.12 | – | – |
A threshold marked as ours has no published figure; it is the line we read the check against.