Liberty Phosphate (Delisted) financials and balance sheet
BSE: 530273
Last traded ₹207.75 on 27 May 2014
Delisted on 31 Dec 2014.
6 years at a glance
Standalone: the listed company alone, without its subsidiaries. ₹ crore, years to March.Liberty Phosphate annual reports
Revenue, net profit and borrowings, ₹ crore
- Revenue
- Net profit
- Borrowings
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, ₹490 Cr, differs from its quarters added, ₹474 Cr.
Results for the year to Mar 2013
Standalone: the listed company alone, without its subsidiaries. ₹ crore.
From revenue to net profit
- Revenue467
- Other income+2.3
- Finance costs−11
- Profit before tax47
- Tax−13
- Net profit32
Profit and loss
Standalone, ₹ crore, years to March.Liberty Phosphate quarterly results
| ₹ crore | Mar 2008 | Mar 2009 | Mar 2010 | Mar 2011 | Mar 2012 | Mar 2013 |
|---|---|---|---|---|---|---|
| Revenue from operations | 102 | 305 | 210 | 368 | 490 | 467 |
| Operating expenses. What the business spent to run itself in the period, materials, staff and other costs, before depreciation, interest and tax. | 93 | 267 | 195 | 304 | 397 | – |
| 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. | 53 | 216 | 146 | 231 | 276 | 311 |
| Operating profit before depreciationOperating profit before depreciation (EBITDA). Revenue less operating expenses: what the business earns from its operations before depreciation, interest and tax. | 9 | 38 | 15 | 64 | 92 | – |
| Operating marginOperating margin. Operating profit before depreciation as a percentage of revenue: how much of each rupee of sales is left after running costs. | 9.0% | 12.5% | 7.3% | 17.4% | 18.8% | – |
| 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. | 2 | 2 | 2 | 3 | 3 | – |
| Operating profit after depreciationOperating profit after depreciation (EBIT). Operating profit before depreciation, less depreciation and amortisation. | 7 | 36 | 13 | 61 | 89 | – |
| Other incomeOther income. Income from outside the main business, such as interest on deposits, dividends received and gains on investments. | 1 | 0 | – | – | – | 2 |
| Finance costsFinance costs. Interest and the other costs of borrowing in the period. | 5 | 5 | 5 | 7 | 9 | 11 |
| 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. | – | 31 | 8 | 54 | 80 | 47 |
| 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 | 0 | 0 | 0 | – | – |
| Profit before tax | 3 | 31 | 9 | 54 | 80 | 47 |
| Tax | 1 | 11 | 3 | 19 | 26 | 13 |
| Net profit | 2 | 19 | 6 | 35 | 54 | 32 |
| 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. | 1.6% | 6.4% | 2.7% | 9.6% | 11.0% | 6.9% |
Operating expenses, operating profit before depreciation and operating profit after depreciation are left blank for the year to 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 2008 | 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. | – | 199.1% | −31.1% | 75.1% | – | −4.6% |
| 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. | – | 314.6% | −59.8% | 318.6% | – | – |
| 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. | – | 1,101.6% | −71.1% | 527.4% | – | −40.5% |
| Interest coverInterest cover. Operating profit after depreciation divided by finance costs: how many times over the profit pays the interest bill. | 1.3 | 6.7 | 2.8 | 8.8 | 10.0 | – |
Revenue growth, operating profit growth and net profit growth are 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. | 35.6% | 30.6% |
| Profit growth, yearly rateProfit growth, yearly rate. 3 years: Profit to the company's own shareholders in the latest year ÷ profit to the company's own shareholders 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: Profit to the company's own shareholders in the latest year ÷ profit to the company's own shareholders 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: Profit to the company's own shareholders in the latest year ÷ profit to the company's own shareholders 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. | 81.7% | 78.8% |
| 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. | 14.0% | 18.1% |
| 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. | 7.3% | 9.1% |
| 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. | 7.1 | 9.4 |
Accounting checks
Standalone, years to March. Published tests of whether reported profit is backed by cash and the balance sheet.
| Check | Mar 2008 | Mar 2009 | 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 | 38.80 | 36.68 | 34.22 | 35.35 | 32.94 | 28.69 |
A threshold marked as ours has no published figure; it is the line we read the check against.