Income Statement Elnet Technologies Limited

Stocks

ELNET

INE033C01019

Real Estate Development & Operations

Market Closed - Bombay S.E. Other stock markets 08:22:56 12/08/26 pm AEST			5-day change	1st Jan Change
316.00 ^INR	-1.66%		-1.08%	-11.53%

14/05	Elnet Technologies Limited Reports Earnings Results for the Fourth Quarter and Full Year Ended March 31, 2026	CI
18/02	Elnet Technologies Limited Announces Demise of Independent Director A.P. Radhakrishnan on February 17, 2026	CI

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Published financial data: ELNET TECHNOLOGIES LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021	2022	2023	2024	2025
Other Revenues, Total	214M	221M	246M	261M	230M
Total Revenues	214M	221M	246M	261M	230M
Property Expenses	15.14M	11.04M	15.02M	11.43M	8.49M
Selling General & Admin Expenses, Total	1.64M	1.65M	3.84M	1.65M	1.72M
Depreciation & Amortization - (IS) - (Collected)	35.13M	34.13M	25.61M	16.48M	15.99M
Other Operating Expenses	41.84M	51.06M	69.44M	72.8M	72.78M
Total Operating Expenses	93.75M	97.87M	114M	102M	98.98M
Operating Income (REIT / Utility Template)	120M	123M	132M	159M	131M
Interest Expense, Total	-7.15M	-5.02M	-6.38M	-6.58M	-4.56M
Interest and Investment Income	49.7M	50.59M	59.44M	80.03M	96.15M
Net Interest Expenses	42.55M	45.57M	53.06M	73.45M	91.6M
Other Non Operating Income (Expenses)	679K	412K	460K	2.75M	6.08M
EBT, Excl. Unusual Items	163M	169M	186M	235M	229M
Gain (Loss) on Sale of Investments	-	-	-	-	-
Gain (Loss) on Sale of Assets	-	404K	1.1M	-	-
Asset Writedown	-	-	-	-	-
EBT, Incl. Unusual Items	163M	169M	187M	235M	229M
Income Tax Expense	43.19M	43.23M	49.84M	60.43M	53.47M
Earnings From Continuing Operations	120M	126M	137M	175M	176M
Net Income to Company	120M	126M	137M	175M	176M
Net Income - (IS)	120M	126M	137M	175M	176M
Net Income to Common Incl Extra Items	120M	126M	137M	175M	176M
Net Income to Common Excl. Extra Items	120M	126M	137M	175M	176M
Per Share Items
Net EPS - Basic	29.97	31.53	34.24	43.73	43.88
Basic EPS - Continuing Operations	29.97	31.53	34.24	43.73	43.88
Basic Weighted Average Shares Outstanding	4M	4M	4M	4M	4M
Net EPS - Diluted	29.97	31.53	34.24	43.73	43.88
Diluted EPS - Continuing Operations	29.97	31.53	34.24	43.73	43.88
Diluted Weighted Average Shares Outstanding	4M	4M	4M	4M	4M
Normalized Basic EPS	25.48	26.4	29.01	36.77	35.78
Normalized Diluted EPS	25.48	26.4	29.01	36.77	35.78
Dividend Per Share	1.4	2	2	1.7	1.9
Payout Ratio	4	4.49	5.84	4.57	3.87
Supplemental Items
EBITDA	155M	157M	158M	176M	147M
EBITA	120M	123M	132M	159M	131M
EBIT	120M	123M	132M	159M	131M
EBITDAR	156M	158M	159M	177M	149M
Total Revenues (As Reported)	264M	272M	307M	344M	333M
Effective Tax Rate - (Ratio)	26.49	25.52	26.68	25.68	23.35
Current Domestic Taxes	43.46M	45.91M	48.21M	58.4M	57.24M
Total Current Taxes	43.46M	45.91M	48.21M	58.4M	57.24M
Deferred Domestic Taxes	-262K	-2.69M	1.63M	2.04M	-3.77M
Total Deferred Taxes	-262K	-2.69M	1.63M	2.04M	-3.77M
Normalized Net Income	102M	106M	116M	147M	143M
Non-Cash Pension Expense	-206K	-17K	29K	28K	9K
Supplemental Operating Expense Items
Advertising Expense	415K	424K	2.62M	427K	494K
Selling and Marketing Expenses	415K	424K	2.62M	427K	494K
Net Rental Expense, Total	1.22M	1.22M	1.22M	1.22M	1.22M
Imputed Operating Lease Interest Expense	1.64M	1.15M	1.47M	1.51M	1.05M
Imputed Operating Lease Depreciation	-418K	71.95K	-242K	-287K	178K
Maintenance & Repair Expenses, Total	15.14M	11.04M	15.02M	11.43M	8.49M

Fiscal Period: March	2021	2022	2023	2024	2025
Assets
Gross Property Plant And Equipment	396M	409M	430M	439M	463M
Accumulated Depreciation	-148M	-182M	-208M	-220M	-236M
Net Property Plant And Equipment	248M	227M	222M	219M	226M
Total Real Estate Assets	248M	227M	222M	219M	226M
Cash And Equivalents	38.08M	116M	100M	135M	235M
Accounts Receivable, Total	30.87M	20.5M	24.2M	25.29M	19.51M
Other Receivables	38.64M	27.75M	52.25M	48.6M	44.12M
Investment In Debt and Equity Securities	31.28M	42.35M	42.35M	42.35M	42.35M
Other Intangibles, Total	-	-	-	-	-
Notes Receivable (Collected)	-	-	-	-	-
Other Current Assets, Total	549M	254M	254M	986M	1.02B
Deferred Tax Assets Long-Term (Collected)	991K	877K	-627K	-2.66M	1.11M
Deferred Charges Long-Term	-	-	-	-	-
Other Long-Term Assets, Total	223M	594M	745M	137M	158M
Total Assets	1.16B	1.28B	1.44B	1.59B	1.75B
Liabilities
Short-Term Borrowings	42.63M	42.63M	42.63M	42.63M	42.63M
Long-Term Debt	-	-	-	-	-
Accounts Payable, Total	4.35M	2.94M	6.69M	4.54M	3.63M
Accrued Expenses, Total	4.43M	3.45M	8.71M	5.27M	5.92M
Current Income Taxes Payable	-	-	-	-	-
Other Current Liabilities - (Brok / FS / Ins. / REIT Template)	37.82M	92.09M	64.83M	78.6M	102M
Unearned Revenue Non Current	7.18M	7.1M	15.51M	10.25M	6.23M
Pension & Other Post Retirement Benefits	297K	357K	-	206K	227K
Deferred Tax Liability Non-Current	-	-	-	-	-
Other Non Current Liabilities	94.87M	35.88M	74.58M	55.63M	26.55M
Total Liabilities	192M	184M	213M	197M	187M
Common Stock, Total	40M	40M	40M	40M	40M
Retained Earnings	925M	1.05B	1.17B	1.34B	1.51B
Comprehensive Income and Other	3.5M	11.84M	11.82M	12.2M	12.38M
Total Common Equity	969M	1.1B	1.23B	1.39B	1.56B
Total Equity	969M	1.1B	1.23B	1.39B	1.56B
Total Liabilities And Equity	1.16B	1.28B	1.44B	1.59B	1.75B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	4M	4M	4M	4M	4M
ECS Total Common Shares Outstanding	4M	4M	4M	4M	4M
Book Value / Share	242.13	274.35	306.58	348.4	390.63
Tangible Book Value	969M	1.1B	1.23B	1.39B	1.56B
Tangible Book Value Per Share	242.13	274.35	306.58	348.4	390.63
Total Debt	42.63M	42.63M	42.63M	42.63M	42.63M
Net Debt	4.56M	-73.06M	-57.64M	-92.35M	-192M
Debt Equivalent of Unfunded Proj. Benefit Obligation	1.08M	747K	613K	331K	159K
Debt Equivalent Oper. Leases	9.79M	9.79M	9.79M	9.79M	9.79M
Account Code - Inventory Valuation	3	3	3	3	3
Inventories - Others	-	-	-	-	-
Land - (BS)	2.35M	2.35M	2.35M	2.35M	2.35M
Machinery, Total	73.58M	75.62M	89.28M	92.95M	105M
Full Time Employees	12	14	11	9	9
Assets on Operating Lease - Gross	216M	221M	222M	225M	228M
Assets on Operating Lease - Accumulated Depreciation	-27.84M	-34.04M	-40.32M	-45.13M	-49.97M
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	2.55M	700K	700K

Fiscal Period: March	2021	2022	2023	2024	2025
Net Income	120M	126M	137M	175M	176M
Depreciation, Depletion & Amortization	35.13M	34.13M	25.61M	16.48M	15.99M
Total Depreciation, Depletion & Amortization	35.13M	34.13M	25.61M	16.48M	15.99M
(Gain) Loss On Sale of Asset - (CF)	-	-404K	-1.1M	-	-
(Gain) Loss on Sale of Investments - (CF)	-	-	-	-	-
Total Asset Writedown	-	-	-	-	-
Provision and Write-off of Bad Debts	-	700K	-	-	-
Change in Accounts Receivable	-11.8M	9.66M	-3.69M	-1.09M	-5.77M
Change in Accounts Payable	1.73M	-1.41M	2.59M	-2.15M	-908K
Change in Other Net Operating Assets (Collected)	217M	-381M	5.66M	-745M	-44.67M
Other Operating Activities	-41.34M	-43.01M	-24.97M	-63.74M	-90.09M
Cash from Operations	321M	-255M	141M	-620M	50.07M
Acquisition of Real Estate Assets, Total	-14.06M	-8.24M	-19.87M	-12.99M	-23.56M
Sale of Real Estate Assets, Total	-	404K	1.1M	-	-
Net Sale / Acquisition of Real Estate Assets	-14.06M	-7.83M	-18.78M	-12.99M	-23.56M
Investment in Marketable and Equity Securities, Total	-354M	289M	-153M	599M	-15.71M
Other Investing Activities, Total	19.53M	56.69M	23.3M	77.09M	96.08M
Cash from Investing	-348M	338M	-148M	663M	56.82M
Common Dividends Paid	-4.8M	-5.67M	-8M	-8M	-6.8M
Common & Preferred Stock Dividends Paid	-4.8M	-5.67M	-8M	-8M	-6.8M
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	-4.8M	-5.67M	-8M	-8M	-6.8M
Miscellaneous Cash Flow Adjustments	-	-	-1K	-	-
Net Change in Cash	-32.16M	77.61M	-15.42M	34.71M	100M
Supplemental Items
Cash Interest Paid	-	-	-	-	-
Cash Income Tax Paid (Refund)	41.22M	41.41M	22.88M	50.91M	52.05M
Levered Free Cash Flow	-295M	477M	57.65M	-610M	91.77M
Unlevered Free Cash Flow	-290M	480M	61.64M	-606M	94.61M
Change In Net Working Capital	400M	-369M	46.58M	722M	3.45M

Fiscal Period: March	2021	2022	2023	2024	2025
Profitability
Return on Assets	6.77	6.29	6.07	6.57	4.91
Return on Total Capital	7.85	7.15	6.86	7.35	5.4
Return On Equity %	13.16	12.21	11.79	13.35	11.88
Return on Common Equity	13.16	12.21	11.79	13.35	11.88
Margin Analysis
Gross Profit Margin %	92.91	95	93.9	95.63	96.31
SG&A Margin	6.5	7.21	8.85	8.49	9.18
EBITDA Margin %	72.56	71.14	64.12	67.16	63.96
EBITA Margin %	56.11	55.68	53.71	60.86	57.02
EBIT Margin %	56.11	55.68	53.71	60.86	57.02
Income From Continuing Operations Margin %	56.12	57.11	55.65	66.89	76.21
Net Income Margin %	56.12	57.11	55.65	66.89	76.21
Net Avail. For Common Margin %	56.12	57.11	55.65	66.89	76.21
Normalized Net Income Margin	47.72	47.82	47.16	56.25	62.14
Levered Free Cash Flow Margin	-137.9	215.82	23.43	-233.23	39.85
Unlevered Free Cash Flow Margin	-135.81	217.24	25.05	-231.66	41.08
Asset Turnover
Asset Turnover	0.19	0.18	0.18	0.17	0.14
Fixed Assets Turnover	0.83	0.93	1.1	1.19	1.04
Inventory Turnover (Average Inventory)	-	-	-	-	-
Short Term Liquidity
Current Ratio	7.36	2.96	3.51	9.12	8.59
Quick Ratio	1.21	1.16	1.44	1.59	1.94
Operating Cash Flow to Current Liabilities	3.59	-1.81	1.15	-4.73	0.33
Days Outstanding Inventory (Average Inventory)	-	-	-	-	-
Average Days Payable Outstanding	83.93	120.55	117.07	179.91	175.66
Long Term Solvency
Total Debt/Equity	4.4	3.88	3.48	3.06	2.73
Total Debt / Total Capital	4.22	3.74	3.36	2.97	2.66
LT Debt/Equity	-	-	-	-	-
Long-Term Debt / Total Capital	-	-	-	-	-
Total Liabilities / Total Assets	16.51	14.39	14.8	12.39	10.69
EBIT / Interest Expense	16.76	24.52	20.7	24.19	28.82
EBITDA / Interest Expense	21.67	31.32	24.72	26.69	32.33
(EBITDA - Capex) / Interest Expense	21.67	31.32	24.72	26.69	32.33
Total Debt / EBITDA	0.28	0.27	0.27	0.24	0.29
Net Debt / EBITDA	0.03	-0.47	-0.37	-0.53	-1.31
Total Debt / (EBITDA - Capex)	0.28	0.27	0.27	0.24	0.29
Net Debt / (EBITDA - Capex)	0.03	-0.47	-0.37	-0.53	-1.31
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-11.14	3.4	11.43	6.26	-11.93
Gross Profit, 1 Yr. Growth %	-6.08	5.73	10.13	8.23	-11.3
EBITDA, 1 Yr. Growth %	8.12	1.38	0.43	11.31	-16.12
EBITA, 1 Yr. Growth %	14.61	2.62	7.48	20.41	-17.49
EBIT, 1 Yr. Growth %	14.61	2.62	7.48	20.41	-17.49
Earnings From Cont. Operations, 1 Yr. Growth %	10.49	5.23	8.57	27.72	0.35
Net Income, 1 Yr. Growth %	10.49	5.23	8.57	27.72	0.35
Diluted EPS Before Extra, 1 Yr. Growth %	10.5	5.22	8.59	27.72	0.34
Normalized Net Income, 1 Yr. Growth %	11.85	3.62	9.9	26.74	-2.7
Net Property, Plant and Equip., 1 Yr. Growth %	-7.84	-8.54	-2.02	-1.57	3.46
Inventory, 1 Yr. Growth %	-	-	-	-	-
Accounts Receivable, 1 Yr. Growth %	61.89	-33.58	18.02	4.5	-22.84
Total Assets, 1 Yr. Growth %	10.08	10.5	12.28	10.52	9.98
Common Equity, 1 Yr. Growth %	13.48	13.31	11.75	13.64	12.12
Tangible Book Value, 1 Yr. Growth %	13.48	13.31	11.75	13.64	12.12
Cash From Operations, 1 Yr. Growth %	-248.09	-179.43	-155.37	-539.77	-108.07
Capital Expenditures, 1 Yr. Growth %	-	-	-	-	-
Levered Free Cash Flow, 1 Yr. Growth %	-185.37	-261.83	-87.9	-1.16K	-115.05
Unlevered Free Cash Flow, 1 Yr. Growth %	-182.78	-265.4	-87.15	-1.08K	-115.62
Dividend Per Share, 1 Yr. Growth %	16.67	42.86	0	-15	11.76
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	0.74	-4.15	7.34	8.81	-3.26
Gross Profit, 2 Yr. CAGR %	4.08	-0.35	7.91	9.17	-2.02
EBITDA, 2 Yr. CAGR %	17.26	4.69	0.9	5.73	-3.38
EBITA, 2 Yr. CAGR %	22.75	8.45	5.02	13.76	-0.32
EBIT, 2 Yr. CAGR %	22.75	8.45	5.02	13.76	-0.32
Earnings From Cont. Operations, 2 Yr. CAGR %	19.37	7.82	6.89	17.76	13.21
Net Income, 2 Yr. CAGR %	19.37	7.82	6.89	17.76	13.21
Diluted EPS Before Extra, 2 Yr. CAGR %	19.37	7.82	6.89	17.77	13.21
Normalized Net Income, 2 Yr. CAGR %	18.07	7.66	6.71	18.02	11.05
Net Property, Plant and Equip., 2 Yr. CAGR %	-2.78	-8.19	-5.34	-1.8	0.91
Inventory, 2 Yr. CAGR %	-	-	-	-	-
Accounts Receivable, 2 Yr. CAGR %	21.66	3.7	-11.46	11.05	-10.2
Total Assets, 2 Yr. CAGR %	10.64	10.29	11.39	11.4	10.25
Common Equity, 2 Yr. CAGR %	13.48	13.39	12.53	12.69	12.88
Tangible Book Value, 2 Yr. CAGR %	13.48	13.39	12.53	12.69	12.88
Cash From Operations, 2 Yr. CAGR %	118.76	8.46	-33.68	56.04	-40.42
Capital Expenditures, 2 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 2 Yr. CAGR %	109.87	17.54	-55.76	13.12	26.16
Unlevered Free Cash Flow, 2 Yr. CAGR %	115.41	17.01	-53.9	12.37	23.89
Dividend Per Share, 2 Yr. CAGR %	-3.39	29.1	19.52	-7.8	-2.53
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-1.3	1.62	0.79	6.98	1.41
Gross Profit, 3 Yr. CAGR %	2.33	4.63	3.03	8.01	1.87
EBITDA, 3 Yr. CAGR %	9.87	11.71	3.25	4.26	-2.12
EBITA, 3 Yr. CAGR %	10.48	15.63	8.12	9.92	2.21
EBIT, 3 Yr. CAGR %	10.48	15.63	8.12	9.92	2.21
Earnings From Cont. Operations, 3 Yr. CAGR %	10.03	14.46	8.07	13.43	11.64
Net Income, 3 Yr. CAGR %	10.03	14.46	8.07	13.43	11.64
Diluted EPS Before Extra, 3 Yr. CAGR %	10.03	14.45	8.08	13.43	11.65
Normalized Net Income, 3 Yr. CAGR %	9.68	13.04	8.4	13.01	10.67
Net Property, Plant and Equip., 3 Yr. CAGR %	2.69	-4.74	-6.18	-4.1	-0.07
Inventory, 3 Yr. CAGR %	-	-	-	-	-
Accounts Receivable, 3 Yr. CAGR %	9.44	-0.57	8.27	-6.43	-1.64
Total Assets, 3 Yr. CAGR %	9.5	10.59	10.95	11.1	10.92
Common Equity, 3 Yr. CAGR %	12.65	13.42	12.84	12.9	12.5
Tangible Book Value, 3 Yr. CAGR %	12.65	13.42	12.84	12.9	12.5
Cash From Operations, 3 Yr. CAGR %	8.86	56.06	-13.32	24.59	-41.86
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 3 Yr. CAGR %	27.12	92.45	-44.92	27.46	-42.26
Unlevered Free Cash Flow, 3 Yr. CAGR %	26.84	97.25	-43.97	27.82	-41.79
Dividend Per Share, 3 Yr. CAGR %	-2.27	10.06	18.56	6.69	-1.7
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-0.67	-0.52	2.07	4.44	-0.85
Gross Profit, 5 Yr. CAGR %	1.11	1.35	4.53	6.42	0.98
EBITDA, 5 Yr. CAGR %	5.3	3.95	6.19	9.28	0.55
EBITA, 5 Yr. CAGR %	8.95	4.97	8.26	14.88	4.66
EBIT, 5 Yr. CAGR %	8.95	4.97	8.26	14.88	4.66
Earnings From Cont. Operations, 5 Yr. CAGR %	13.21	9.99	8.76	15.77	10.1
Net Income, 5 Yr. CAGR %	13.21	9.99	8.76	15.77	10.1
Diluted EPS Before Extra, 5 Yr. CAGR %	13.21	9.99	8.76	15.77	10.1
Normalized Net Income, 5 Yr. CAGR %	10.57	6.96	8.48	15.01	9.45
Net Property, Plant and Equip., 5 Yr. CAGR %	-7.49	-0.17	-0.6	-3.57	-3.4
Accounts Receivable, 5 Yr. CAGR %	11.02	-2.37	0.54	3.93	0.46
Total Assets, 5 Yr. CAGR %	9.53	10.43	10.25	10.91	10.67
Common Equity, 5 Yr. CAGR %	12.81	13.17	12.6	13.13	12.86
Tangible Book Value, 5 Yr. CAGR %	12.81	13.17	12.6	13.13	12.86
Cash From Operations, 5 Yr. CAGR %	65.32	25.4	-10.72	56.05	-25.39
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	-
Levered Free Cash Flow, 5 Yr. CAGR %	29.75	53.34	-16.66	55.6	-23.27
Unlevered Free Cash Flow, 5 Yr. CAGR %	29.35	52.87	-15.39	57.5	-23.04
Dividend Per Share, 5 Yr. CAGR %	0	7.39	5.92	2.53	9.63