Income Statement Pentagon Rubber Limited

Stocks

PENTAGON

INE0ORS01017

Tires & Rubber Products

Market Closed - NSE India S.E. 09:05:09 28/08/26 pm AEST			5-day change	1st Jan Change
51.00 ^INR	+0.89%		-3.77%	-24.67%

30/07	1,600,000 Equity Shares of Pentagon Rubber Limited are subject to a Lock-Up Agreement Ending on 30-JUL-2026.	CI
20/05	Pentagon Rubber Limited Reports Earnings Results for the Full Year Ended March 31, 2026	CI

0f798923426a28a0daffc9da1.OHhVjDcdS_TrJDMNLlnRwz-L2OtfJnOsgiKuo5_SvG0.Qh4x6UNFfoeDamVuRDiilF7ptoE8cgPazxbvldbq1AJMNhz7eXwmq5tiXA

Published financial data: PENTAGON RUBBER LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Revenues	232M	350M	432M	578M	493M
Other Revenues, Total	123K	894K	130K	85K	163K
Total Revenues	232M	351M	432M	578M	493M
Cost of Goods Sold, Total	174M	269M	316M	427M	354M
Gross Profit	57.31M	82.09M	116M	151M	139M
Selling General & Admin Expenses, Total	16.97M	18.08M	21.9M	30.15M	35.95M
Depreciation & Amortization - (IS)	5.5M	3.91M	2.77M	2.32M	4.24M
Other Operating Expenses	16.68M	21.11M	37.72M	51.34M	63.92M
Other Operating Expenses, Total	39.15M	43.1M	62.39M	83.81M	104M
Operating Income	18.16M	38.99M	53.32M	67.19M	34.97M
Interest Expense, Total	-6.72M	-6.62M	-7.14M	-6.17M	-8.46M
Interest And Investment Income	207K	-	292K	850K	4.18M
Net Interest Expenses	-6.51M	-6.62M	-6.84M	-5.32M	-4.28M
Currency Exchange Gains (Loss)	-	-	-88K	1.54M	1.61M
Other Non Operating Income (Expenses)	-824K	-767K	-923K	-1.67M	-1.14M
EBT, Excl. Unusual Items	10.82M	31.6M	45.47M	61.74M	31.16M
Gain (Loss) On Sale Of Assets	-32K	-	-	-	-56K
EBT, Incl. Unusual Items	10.79M	31.6M	45.47M	61.74M	31.1M
Income Tax Expense	-241K	735K	14.42M	17.3M	4.25M
Earnings From Continuing Operations	11.03M	30.87M	31.04M	44.44M	26.85M
Net Income to Company	11.03M	30.87M	31.04M	44.44M	26.85M
Net Income - (IS)	11.03M	30.87M	31.04M	44.44M	26.85M
Net Income to Common Incl Extra Items	11.03M	30.87M	31.04M	44.44M	26.85M
Net Income to Common Excl. Extra Items	11.03M	30.87M	31.04M	44.44M	26.85M
Per Share Items
Net EPS - Basic	2.04	5.72	5.75	5.76	3.48
Basic EPS - Continuing Operations	2.04	5.72	5.75	5.76	3.48
Basic Weighted Average Shares Outstanding	5.4M	5.4M	5.4M	7.71M	7.71M
Net EPS - Diluted	2.04	5.72	5.75	5.76	3.48
Diluted EPS - Continuing Operations	2.04	5.72	5.75	5.76	3.48
Diluted Weighted Average Shares Outstanding	5.4M	5.4M	5.4M	7.71M	7.71M
Normalized Basic EPS	1.25	3.66	5.26	5	2.53
Normalized Diluted EPS	1.25	3.66	5.26	5	2.53
Supplemental Items
EBITDA	23.66M	42.9M	56.09M	69.51M	39.2M
EBITA	18.16M	38.99M	53.32M	67.19M	34.97M
EBIT	18.16M	38.99M	53.32M	67.19M	34.97M
EBITDAR	24.01M	43.3M	56.48M	69.92M	39.66M
Total Revenues (As Reported)	232M	351M	432M	580M	499M
Effective Tax Rate - (Ratio)	-2.23	2.33	31.72	28.02	13.68
Total Current Taxes	140K	865K	13.27M	17.28M	8.87M
Total Deferred Taxes	-381K	-130K	1.15M	12K	-4.62M
Normalized Net Income	6.76M	19.75M	28.42M	38.59M	19.47M
Non-Cash Pension Expense	85K	102K	186K	142K	-37K
Supplemental Operating Expense Items
Advertising Expense	-	7K	-	101K	311K
Selling and Marketing Expenses	-	7K	-	101K	311K
Net Rental Expense, Total	358K	397K	397K	412K	456K
Imputed Operating Lease Interest Expense	133K	123K	132K	99.02K	125K
Imputed Operating Lease Depreciation	225K	274K	265K	313K	331K
Maintenance & Repair Expenses, Total	-	-	-	2.42M	5.21M

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Assets
Cash And Equivalents	4.6M	7.41M	8.27M	113M	72.99M
Total Cash And Short Term Investments	4.6M	7.41M	8.27M	113M	72.99M
Accounts Receivable, Total	106M	94.13M	134M	208M	156M
Other Receivables	-	224K	-	-	-
Notes Receivable	-	-	11.49M	-	-
Total Receivables	106M	94.35M	146M	208M	156M
Inventory	95.31M	115M	139M	168M	207M
Prepaid Expenses	436K	415K	1.81M	14.87M	11.2M
Other Current Assets, Total	20.37M	31.71M	-	30.4M	16.13M
Total Current Assets	227M	249M	295M	534M	463M
Gross Property Plant And Equipment	82.05M	82.15M	83.18M	84.35M	-
Accumulated Depreciation	-56.41M	-60.32M	-63.08M	-65.4M	-
Net Property Plant And Equipment	25.64M	21.84M	20.1M	18.95M	110M
Long-term Investments	-	-	7.85M	-	-
Deferred Tax Assets Long-Term	2.95M	3.08M	2.05M	2.03M	6.65M
Other Long-Term Assets, Total	3.54M	6.11M	-1K	8.22M	14.36M
Total Assets	259M	280M	325M	564M	594M
Liabilities
Accounts Payable, Total	45.66M	25.26M	36.76M	10.22M	13.62M
Accrued Expenses, Total	11.32M	6.94M	8.44M	3.97M	4.45M
Short-term Borrowings	69.59M	76.24M	85.7M	98.24M	110M
Current Portion of Long-Term Debt	1.82M	1.77M	1.12M	484K	825K
Current Income Taxes Payable	1.02M	5.59M	8.01M	814K	2.37M
Unearned Revenue Current, Total	2.76M	4.8M	3.81M	1.51M	116K
Other Current Liabilities	8.23M	5.82M	12.88M	9.79M	1.67M
Total Current Liabilities	140M	126M	157M	125M	133M
Long-Term Debt	93.53M	97.84M	80.7M	145M	139M
Pension & Other Post Retirement Benefits	397K	486K	716K	1.14M	1.49M
Other Non Current Liabilities	-	2K	1K	67K	739K
Total Liabilities	234M	225M	238M	271M	275M
Common Stock, Total	40M	40M	54M	77.1M	77.1M
Additional Paid In Capital	-	-	-	139M	139M
Retained Earnings	-	-	32.38M	76.85M	104M
Comprehensive Income and Other	-15.42M	15.44M	-	-	-
Total Common Equity	24.58M	55.44M	86.38M	293M	320M
Total Equity	24.58M	55.44M	86.38M	293M	320M
Total Liabilities And Equity	259M	280M	325M	564M	594M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	5.4M	5.4M	5.4M	7.71M	7.71M
ECS Total Common Shares Outstanding	5.4M	5.4M	5.4M	7.71M	7.71M
Book Value / Share	4.55	10.27	16	37.94	41.44
Tangible Book Value	24.58M	55.44M	86.38M	293M	320M
Tangible Book Value Per Share	4.55	10.27	16	37.94	41.44
Total Debt	165M	176M	168M	243M	250M
Net Debt	160M	168M	159M	131M	177M
Debt Equivalent of Unfunded Proj. Benefit Obligation	418K	550K	776K	1.28M	1.67M
Debt Equivalent Oper. Leases	2.86M	3.18M	3.18M	3.3M	3.65M
Account Code - Inventory Valuation	-	3	3	3	3
Inventories - Raw Materials, Total	95.31M	115M	139M	168M	207M
Land - (BS)	8.89M	8.89M	8.43M	8.43M	-
Buildings, Total	-	-	454K	454K	-
Machinery, Total	73.16M	73.27M	74.3M	75.46M	-
Full Time Employees	-	-	-	85	96
Accumulated Allowance for Doubtful Accounts (Supple)	-	-	-	209K	43.06B

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Net Income	11.03M	30.87M	31.04M	44.44M	26.85M
Depreciation & Amortization - CF	5.5M	3.91M	2.77M	2.32M	4.24M
Depreciation & Amortization, Total	5.5M	3.91M	2.77M	2.32M	4.24M
(Gain) Loss From Sale Of Asset	32K	-	-	-	56K
Other Operating Activities, Total	6.96M	7.26M	10.42M	7.88M	5.13M
Change In Accounts Receivable	-27.66M	11.93M	-40.18M	-73.72M	51.79M
Change In Inventories	-20.18M	-19.99M	-23.34M	-29.54M	-38.73M
Change In Accounts Payable	-12.53M	-20.4M	11.51M	-26.55M	3.4M
Change in Other Net Operating Assets	7.27M	-11.7M	27.38M	-48.91M	5.35M
Cash from Operations	-29.58M	1.88M	19.6M	-124M	58.08M
Capital Expenditure	-2.82M	-106K	-1.03M	-1.16M	-95.4M
Sale of Property, Plant, and Equipment	50K	-	-	-	300K
Other Investing Activities, Total	-941K	-2.57M	-1.02M	-	-
Cash from Investing	-3.71M	-2.68M	-2.05M	-1.16M	-95.1M
Short Term Debt Issued, Total	-	-	8.8M	11.91M	12.5M
Long-Term Debt Issued, Total	40.46M	10.92M	-	64.02M	-
Total Debt Issued	40.46M	10.92M	8.8M	75.93M	12.5M
Long-Term Debt Repaid, Total	-	-	-17.15M	-	-5.71M
Total Debt Repaid	-	-	-17.15M	-	-5.71M
Issuance of Common Stock	-	-	-	162M	-
Other Financing Activities, Total	-7.44M	-7.3M	-8.34M	-7.84M	-9.61M
Cash from Financing	33.01M	3.62M	-16.7M	230M	-2.82M
Miscellaneous Cash Flow Adjustments	-1K	-	-1K	-1K	1K
Net Change in Cash	-285K	2.82M	854K	105M	-39.84M
Supplemental Items
Cash Interest Paid	7.54M	7.39M	8.06M	7.84M	9.61M
Cash Income Tax Paid (Refund)	140K	865K	13.27M	17.28M	8.87M
Levered Free Cash Flow	-43.28M	-16.12M	7.7M	-146M	-47.66M
Unlevered Free Cash Flow	-39.08M	-11.99M	12.16M	-142M	-42.37M
Change In Net Working Capital	53.1M	40.16M	22.9M	185M	-26.94M
Net Debt Issued / Repaid	40.46M	10.92M	-8.35M	75.93M	6.79M

Fiscal Period: March	2021 (INR)	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Profitability
Return on Assets	4.81	9.04	11.04	9.46	3.78
Return on Total Capital	6.93	11.58	13.77	10.63	3.95
Return On Equity %	57.86	77.14	44.19	23.46	8.77
Return on Common Equity	57.86	77.14	44.19	23.46	8.77
Margin Analysis
Gross Profit Margin %	24.73	23.38	26.79	26.13	28.19
SG&A Margin	7.32	5.15	5.07	5.22	7.29
EBITDA Margin %	10.21	12.22	12.99	12.03	7.95
EBITA Margin %	7.84	11.1	12.35	11.63	7.09
EBIT Margin %	7.84	11.1	12.35	11.63	7.09
Income From Continuing Operations Margin %	4.76	8.79	7.19	7.69	5.44
Net Income Margin %	4.76	8.79	7.19	7.69	5.44
Net Avail. For Common Margin %	4.76	8.79	7.19	7.69	5.44
Normalized Net Income Margin	2.92	5.62	6.58	6.68	3.95
Levered Free Cash Flow Margin	-18.67	-4.59	1.78	-25.22	-9.66
Unlevered Free Cash Flow Margin	-16.86	-3.41	2.82	-24.55	-8.59
Asset Turnover
Asset Turnover	0.98	1.3	1.43	1.3	0.85
Fixed Assets Turnover	8.58	14.79	21.11	29.59	7.67
Receivables Turnover (Average Receivables)	2.51	3.5	3.78	3.38	2.71
Inventory Turnover (Average Inventory)	2.05	2.56	2.49	2.78	1.89
Short Term Liquidity
Current Ratio	1.62	1.97	1.88	4.27	3.47
Quick Ratio	0.79	0.8	0.91	2.57	1.72
Operating Cash Flow to Current Liabilities	-0.21	0.01	0.13	-0.99	0.44
Days Sales Outstanding (Average Receivables)	145.32	104.3	96.55	108.44	134.78
Days Outstanding Inventory (Average Inventory)	178.32	142.85	146.56	131.56	193.21
Average Days Payable Outstanding	97.38	44.78	33.34	18.84	11.07
Cash Conversion Cycle (Average Days)	226.25	202.38	209.78	221.16	316.92
Long Term Solvency
Total Debt/Equity	671.1	317.19	193.93	83.22	78.31
Total Debt / Total Capital	87.03	76.03	65.98	45.42	43.92
LT Debt/Equity	380.56	176.48	93.43	49.47	43.5
Long-Term Debt / Total Capital	49.35	42.3	31.78	27	24.4
Total Liabilities / Total Assets	90.51	80.21	73.38	48.08	46.23
EBIT / Interest Expense	2.7	5.89	7.47	10.88	4.13
EBITDA / Interest Expense	3.52	6.48	7.86	11.26	4.63
(EBITDA - Capex) / Interest Expense	3.1	6.46	7.72	11.07	-6.64
Total Debt / EBITDA	6.97	4.1	2.99	3.5	6.38
Net Debt / EBITDA	6.78	3.93	2.84	1.88	4.52
Total Debt / (EBITDA - Capex)	7.92	4.11	3.04	3.56	-4.45
Net Debt / (EBITDA - Capex)	7.7	3.94	2.89	1.91	-3.15
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	19.63	51.52	23.1	33.77	-14.61
Gross Profit, 1 Yr. Growth %	25.89	43.23	24.16	33.17	-7.89
EBITDA, 1 Yr. Growth %	11.91	81.34	32.7	23.93	-43.6
EBITA, 1 Yr. Growth %	10.41	114.7	42.79	26.01	-47.96
EBIT, 1 Yr. Growth %	10.41	114.7	42.79	26.01	-47.96
Earnings From Cont. Operations, 1 Yr. Growth %	17.58	179.84	4.42	43.16	-39.59
Net Income, 1 Yr. Growth %	17.58	179.84	4.42	43.16	-39.59
Normalized Net Income, 1 Yr. Growth %	8.86	192.03	50.47	35.79	-49.54
Diluted EPS Before Extra, 1 Yr. Growth %	17.43	180.19	4.42	0.2	-39.58
Accounts Receivable, 1 Yr. Growth %	35.29	-11.25	42.69	54.89	-24.9
Inventory, 1 Yr. Growth %	26.85	20.97	20.24	21.31	23.03
Net Property, Plant and Equip., 1 Yr. Growth %	-9.71	-14.83	-3.44	-5.75	479.27
Total Assets, 1 Yr. Growth %	21.39	8.23	16.25	73.65	5.45
Tangible Book Value, 1 Yr. Growth %	81.41	125.58	59.6	238.69	9.23
Common Equity, 1 Yr. Growth %	81.41	125.58	59.6	238.69	9.23
Cash From Operations, 1 Yr. Growth %	-287.74	-106.34	-1.32K	-742.39	-146.81
Capital Expenditures, 1 Yr. Growth %	-61.82	-96.24	872.64	12.8	8.1K
Levered Free Cash Flow, 1 Yr. Growth %	-	-62.74	-147.47	-1.15K	-67.29
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-69.32	-200.6	-874.14	-70.13
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	34.63	36.51	28.33	6.88
Gross Profit, 2 Yr. CAGR %	-	34.28	42.09	27.29	10.75
EBITDA, 2 Yr. CAGR %	-	42.46	53.98	28.24	-16.4
EBITA, 2 Yr. CAGR %	-	53.96	71.36	34.14	-19.02
EBIT, 2 Yr. CAGR %	-	53.96	71.36	34.14	-19.02
Earnings From Cont. Operations, 2 Yr. CAGR %	-	81.39	67.76	22.26	-7.01
Net Income, 2 Yr. CAGR %	-	81.39	67.76	22.26	-7.01
Normalized Net Income, 2 Yr. CAGR %	-	78.3	104.98	42.94	-17.22
Diluted EPS Before Extra, 2 Yr. CAGR %	-	81.39	67.87	2.28	-22.2
Accounts Receivable, 2 Yr. CAGR %	-	9.58	12.53	48.66	7.86
Inventory, 2 Yr. CAGR %	-	23.88	20.61	20.77	22.16
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-12.31	-11.45	-4.6	133.66
Total Assets, 2 Yr. CAGR %	-	14.62	11.96	42.08	35.32
Tangible Book Value, 2 Yr. CAGR %	-	102.3	87.47	132.5	92.34
Common Equity, 2 Yr. CAGR %	-	102.3	87.47	132.5	92.34
Cash From Operations, 2 Yr. CAGR %	-	-65.51	-18.61	778.95	73.41
Capital Expenditures, 2 Yr. CAGR %	-	-88.03	-39.56	231.24	861.93
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-57.81	199.65	85.42
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-44.21	242.53	52.07
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	30.64	35.59	12.03
Gross Profit, 3 Yr. CAGR %	-	-	36.47	38.12	14.27
EBITDA, 3 Yr. CAGR %	-	-	38.44	43.23	-2.48
EBITA, 3 Yr. CAGR %	-	-	48	54.67	-2.17
EBIT, 3 Yr. CAGR %	-	-	48	54.67	-2.17
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	49.02	59.13	-3.34
Net Income, 3 Yr. CAGR %	-	-	49.02	59.13	-3.34
Normalized Net Income, 3 Yr. CAGR %	-	-	66	78.69	1.03
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	49.02	41.34	-14.18
Accounts Receivable, 3 Yr. CAGR %	-	-	19.66	25.18	18.4
Inventory, 3 Yr. CAGR %	-	-	22.65	20.84	21.52
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-10.88	-9.59	74.04
Total Assets, 3 Yr. CAGR %	-	-	15.02	29.6	28.64
Tangible Book Value, 3 Yr. CAGR %	-	-	85.43	128.32	80.74
Common Equity, 3 Yr. CAGR %	-	-	85.43	128.32	80.74
Cash From Operations, 3 Yr. CAGR %	-	-	7.54	61.26	230.69
Capital Expenditures, 3 Yr. CAGR %	-	-	-48.14	-25.58	865.49
Levered Free Cash Flow, 3 Yr. CAGR %	-	-	-	49.88	43.21
Unlevered Free Cash Flow, 3 Yr. CAGR %	-	-	-	53.69	51.9
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-	20.56
Gross Profit, 5 Yr. CAGR %	-	-	-	-	25.03
EBITDA, 5 Yr. CAGR %	-	-	-	-	13.15
EBITA, 5 Yr. CAGR %	-	-	-	-	16.28
EBIT, 5 Yr. CAGR %	-	-	-	-	16.28
Earnings From Cont. Operations, 5 Yr. CAGR %	-	-	-	-	23.4
Net Income, 5 Yr. CAGR %	-	-	-	-	23.4
Normalized Net Income, 5 Yr. CAGR %	-	-	-	-	25.67
Diluted EPS Before Extra, 5 Yr. CAGR %	-	-	-	-	14.91
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	14.79
Inventory, 5 Yr. CAGR %	-	-	-	-	22.46
Net Property, Plant and Equip., 5 Yr. CAGR %	-	-	-	-	31.05
Total Assets, 5 Yr. CAGR %	-	-	-	-	22.74
Tangible Book Value, 5 Yr. CAGR %	-	-	-	-	88.16
Common Equity, 5 Yr. CAGR %	-	-	-	-	88.16
Cash From Operations, 5 Yr. CAGR %	-	-	-	-	29.81
Capital Expenditures, 5 Yr. CAGR %	-	-	-	-	66.79