A B B Q1 FY27 Share Price & Earnings Call Analysis

Financials of A B B

Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.

Financials of A B B

Quarterly Results

Quarter-by-quarter operating performance

Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026
Sales +2,4112,5092,7692,7573,0802,8312,9123,3653,0103,1753,3113,4233,184
Expenses +2,1262,1602,3312,3402,5152,2882,3722,7082,4502,7612,8102,8962,776
Operating Profit285349439417565542540657560414500527408
OPM %12%14%16%15%18%19%19%20%19%13%15%15%13%
Other Income +72757871878893831109984891,541
Interest2118453554654
Depreciation27293033313133343436373942
Profit before tax3283934854476175955977026314745425711,904
Tax %25%25%25%24%26%25%26%25%25%26%25%24%6%
Net Profit +2452963633394594434405284753524094331,784
EPS in Rs11.5613.9517.1215.9821.6720.9320.7924.9422.4016.6019.3020.4384.17

Financials of A B B

Profit & Loss

Annual income statement trend

Dec 2014Dec 2015Dec 2016Dec 2017Dec 2018Dec 2019Dec 2020Dec 2021Dec 2022Dec 2023Dec 2024Dec 2025TTM
Sales +7,7308,1368,6426,0946,6907,3155,8216,9348,56810,44712,18813,20313,093
Expenses +7,1547,4027,9325,6696,2246,7775,5536,3687,6008,9509,87711,15811,243
Operating Profit5767347104254665382685669681,4972,3112,0451,850
OPM %7%9%8%7%7%7%5%8%11%14%19%15%14%
Other Income +146122267339261702665062893443491,814
Interest12210610862602825191513162019
Depreciation1131601511019390120103105120129146154
Profit before tax3554755735286524452937111,3531,6532,5102,2293,491
Tax %36%37%35%21%22%32%25%27%25%25%25%25%
Net Profit +2293003744205113032195201,0161,2421,8721,6682,977
EPS in Rs10.7814.1517.6719.8224.1114.3210.3524.5347.9658.6188.3378.73140.50
Dividend Payout %34%26%23%22%20%34%48%21%11%50%50%50%

Financials of A B B

Balance Sheet

Capital structure and asset base

Dec 2014Dec 2015Dec 2016Dec 2017Dec 2018Dec 2019Dec 2020Dec 2021Dec 2022Dec 2023Dec 2024Dec 2025
Equity Capital424242424242424242424242
Reserves2,7702,9663,2443,5653,9653,4783,5644,0034,8975,9027,0337,794
Borrowings +371600600608714583733495285
Other Liabilities +3,6393,8003,8444,6735,0634,1673,9263,9914,3465,0085,2645,718
Total Liabilities6,8227,4097,7318,8889,0777,7017,5908,0739,31811,00112,39113,638
Fixed Assets +1,4001,2981,2551,2198937427838178999941,0621,195
CWIP32446811683597577696095116
Investments1616162710000493222
Other Assets +5,3746,0506,3927,2828,1016,9006,7337,1797,8579,94611,23312,326
Total Assets6,8227,4097,7318,8889,0777,7017,5908,0739,31811,00112,39113,638

Financials of A B B

Cash Flows

Operating, investing and financing cash movement

Dec 2014Dec 2015Dec 2016Dec 2017Dec 2018Dec 2019Dec 2020Dec 2021Dec 2022Dec 2023Dec 2024Dec 2025
Cash from Operating Activity +4793828637926256673186507421,3511,3321,220
Cash from Investing Activity +-148-76-68-318151-398443-2,0081,826-3,352-503364
Cash from Financing Activity +-42242-179-171-794-147-152-127-140-269-770-966
Net Cash Flow-91347615302-17123609-1,4852,428-2,27059617
Free Cash Flow3722927596073895452055145941,1681,118980
CFO/OP104%79%152%252%182%156%157%135%102%115%86%87%

Financials of A B B

Ratios

Working capital efficiency and return ratios

Dec 2014Dec 2015Dec 2016Dec 2017Dec 2018Dec 2019Dec 2020Dec 2021Dec 2022Dec 2023Dec 2024Dec 2025
Debtor Days14915212516692971069989898988
Inventory Days6771671117968838398909698
Days Payable146159154261160150169185182179173165
Cash Conversion Cycle71643815111520-25-01321
Working Capital Days365637-4-9713-4-5-4-10-15
ROCE %15%17%17%15%17%14%7%16%23%31%39%30%