Womens Next Loungeries (Delisted) financials and balance sheet
BSE: 538128Consumer Durables
Last traded ₹0.89 on 3 Aug 2020
Delisted on 24 Feb 2023.
5 years at a glance
Standalone: the listed company alone, without its subsidiaries. ₹ crore, years to March.Womens Next Loungeries annual reports
Revenue, net profit and borrowings, ₹ crore
- Revenue
- Net profit
- Borrowings
Peak revenue ₹39 Cr, year to Mar 2018
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 2018
Standalone: the listed company alone, without its subsidiaries. ₹ crore.
From revenue to net profit
- Revenue39
- Materials and goods−32
- Employee costs−0.5
- Other expenses−1.4
- Operating profit4.7
- Depreciation−0.2
- Other income0.0
- Finance costs−2.0
- Profit before tax2.6
- Tax−0.7
- Net profit1.8
Profit and loss
Standalone, ₹ crore, years to March. No results on record for the years to Mar 2015 and Mar 2017.Womens Next Loungeries half-yearly results
| ₹ crore | Mar 2014 | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 |
|---|---|---|---|---|---|
| Revenue from operations | 38.1 | – | 32.8 | – | 38.8 |
| Operating expenses. What the business spent to run itself in the period, materials, staff and other costs, before depreciation, interest and tax. | – | – | 30.0 | – | 34.0 |
| 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. | 34.2 | – | 28.3 | – | 32.0 |
| Employee costsEmployee costs. Salaries, wages, bonuses and other benefits paid to staff in the period. | – | – | – | – | 0.5 |
| Other expensesOther expenses. Every operating cost besides materials and staff: power, rent, freight, repairs, marketing and the like. | – | – | – | – | 1.4 |
| Operating profit before depreciationOperating profit before depreciation (EBITDA). Revenue less operating expenses: what the business earns from its operations before depreciation, interest and tax. | – | – | 2.8 | – | 4.7 |
| Operating marginOperating margin. Operating profit before depreciation as a percentage of revenue: how much of each rupee of sales is left after running costs. | – | – | 8.4% | – | 12.2% |
| Materials, % of revenueMaterials, % of revenue. Raw materials used and goods bought for resale, adjusted for the change in stock, divided by revenue, times 100. | – | – | – | – | 82.6% |
| Employee costs, % of revenueEmployee costs, % of revenue. Salaries, wages and other staff costs divided by revenue, times 100. | – | – | – | – | 1.4% |
| 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. | – | – | – | – | 3.7% |
| 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. | – | – | 0.3 | – | 0.2 |
| Operating profit after depreciationOperating profit after depreciation (EBIT). Operating profit before depreciation, less depreciation and amortisation. | – | – | 2.5 | – | 4.5 |
| Other incomeOther income. Income from outside the main business, such as interest on deposits, dividends received and gains on investments. | 0.0 | – | 0.0 | – | 0.0 |
| Finance costsFinance costs. Interest and the other costs of borrowing in the period. | 1.1 | – | 1.6 | – | 2.0 |
| Profit before tax | 1.1 | – | 0.9 | – | 2.6 |
| 0.4 | – | 0.3 | – | 0.7 | |
| Net profit | 0.7 | – | 0.5 | – | 1.8 |
| 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. | 1.7% | – | 1.6% | – | 4.7% |
Materials, employee costs and other expenses are shown for the years they add up to operating expenses; for the year to Mar 2016 they do not, so they are left blank. Operating expenses, operating profit before depreciation and operating profit after depreciation are left blank for the year to Mar 2014: the statement does not state its depreciation, which operating profit is worked out from, so operating profit is not given.
Balance sheet
Standalone, ₹ crore, at 31 March. The last column is the half year to Sep 2018, after the latest full year: the balance sheet at its end.
| ₹ crore | Sep 2018Half yearFiled 27 Nov |
|---|---|
| Net worthNet worth. What the company owns less everything it owes: the money shareholders have in the business, paid in and kept from profits. | 24.6 |
| BorrowingsBorrowings. Loans, bonds and other money the company has borrowed and must repay with interest. | 15.7 |
| Liabilities due within a year. Everything the company must pay within twelve months: borrowings falling due, suppliers, and other dues and provisions. | 35.2 |
| Other liabilitiesOther liabilities due within a year. Dues that are not under a financial contract, such as advances received from customers and taxes collected to pay over. | 0.4 |
| ProvisionsProvisions due within a year. Amounts set aside for costs the company expects to pay within twelve months whose exact size or date is not yet fixed, such as staff leave and warranties. | 0.8 |
| Liabilities due after a yearLiabilities due after a year. Everything the company owes that falls due more than twelve months on, borrowings among it. | −0.1 |
| Total assetsTotal assets. Everything the company owns or controls: plant, investments, stock, money owed by customers and cash. | 59.7 |
| Assets held for longer than a yearAssets held for longer than a year. Everything the company owns that it does not expect to turn into cash within twelve months: plant, intangibles, long-term investments, loans given and the like. | 1.3 |
| Assets turning to cash within a year. Everything the company expects to turn into cash or use up within twelve months: stock, money owed by customers, cash and short-term investments. | 58.4 |
| Net debtNet debt. Borrowings less cash, other bank balances and current investments: what the company would still owe if it used its cash to repay. | 15.6 |
Borrowings are counted again inside the liabilities due within a year and after a year.
Ratios
Standalone, years to March.
| Ratio | Mar 2016 | Mar 2017 | Mar 2018 |
|---|---|---|---|
| Interest coverInterest cover. Operating profit after depreciation divided by finance costs: how many times over the profit pays the interest bill. | 1.5 | – | 2.3 |
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 2018.
| Measure | 3 years |
|---|---|
| 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. | 10.3% |
| 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. | 3.2% |
| 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. | 1.9 |
Accounting checks
Standalone, years to March. Published tests of whether reported profit is backed by cash and the balance sheet.
| Check | Mar 2014 | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 |
|---|---|---|---|---|---|
| Effective tax rateEffective tax rate. Tax charged as a percentage of profit before tax.Published threshold 17.16 per cent | 37.45 | – | 39.04 | – | 29.09 |
A threshold marked as ours has no published figure; it is the line we read the check against.