Epuja Spiritech Ltd

Epuja Spiritech Ltd

₹ 5.89 4.99%
22 Nov 4:00 p.m.
About

Incorporated in 1980, Sagar Productions Ltd (Kirti Finvest Ltd) is engaged in media production and media trading activity.

Key Points

Services Offered:[1]
a) Film Production
b) Editing- Composting VFX Animation
c) Architectural Visualization
d) 3D Interiors & Exteriors
e) 3D Environments
f) 3D Models
g) Graphics Designing
h) Product Designing

  • Market Cap 45.7 Cr.
  • Current Price 5.89
  • High / Low 7.34 / 3.45
  • Stock P/E
  • Book Value 2.17
  • Dividend Yield 0.00 %
  • ROCE -5.38 %
  • ROE -6.24 %
  • Face Value 1.00

Pros

  • Company is almost debt free.

Cons

  • Stock is trading at 2.71 times its book value
  • Company has low interest coverage ratio.
  • The company has delivered a poor sales growth of -35.3% over past five years.
  • Promoter holding is low: 11.6%
  • Company has a low return on equity of -3.18% over last 3 years.
  • Company has high debtors of 536 days.
  • Promoter holding has decreased over last 3 years: -11.0%
  • Working capital days have increased from 2,146 days to 4,494 days

* The pros and cons are machine generated. Pros / cons are based on a checklist to highlight important points. Please exercise caution and do your own analysis.

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Quarterly Results

Standalone Figures in Rs. Crores / View Consolidated

Sep 2021 Dec 2021 Mar 2022 Jun 2022 Sep 2022 Dec 2022 Mar 2023 Jun 2023 Sep 2023 Dec 2023 Mar 2024 Jun 2024 Sep 2024
1.45 1.85 0.16 0.72 0.37 0.33 0.00 0.15 0.29 0.30 0.22 0.15 0.47
1.34 1.85 0.28 0.77 0.41 0.36 0.10 0.29 0.30 0.29 0.63 0.58 0.72
Operating Profit 0.11 0.00 -0.12 -0.05 -0.04 -0.03 -0.10 -0.14 -0.01 0.01 -0.41 -0.43 -0.25
OPM % 7.59% 0.00% -75.00% -6.94% -10.81% -9.09% -93.33% -3.45% 3.33% -186.36% -286.67% -53.19%
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.02 0.02 0.01 0.02 0.02 0.01
Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Depreciation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Profit before tax 0.11 0.00 -0.12 -0.05 -0.04 -0.03 -0.10 -0.12 0.01 0.02 -0.39 -0.41 -0.24
Tax % 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
0.11 0.00 -0.12 -0.05 -0.04 -0.03 -0.10 -0.12 0.01 0.02 -0.39 -0.41 -0.24
EPS in Rs 0.03 0.00 -0.03 -0.01 -0.01 -0.01 -0.02 -0.02 0.00 0.00 -0.05 -0.05 -0.03
Raw PDF

Profit & Loss

Standalone Figures in Rs. Crores / View Consolidated

Mar 2013 Mar 2014 Mar 2015 Mar 2016 Mar 2017 Mar 2018 Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024 TTM
0.07 0.21 0.00 0.91 5.05 9.56 8.45 5.81 4.80 4.80 1.41 0.96 1.14
4.76 0.53 0.07 0.90 4.54 9.07 7.62 4.99 4.57 4.76 1.59 1.50 2.22
Operating Profit -4.69 -0.32 -0.07 0.01 0.51 0.49 0.83 0.82 0.23 0.04 -0.18 -0.54 -1.08
OPM % -6,700.00% -152.38% 1.10% 10.10% 5.13% 9.82% 14.11% 4.79% 0.83% -12.77% -56.25% -94.74%
0.00 -0.49 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -0.02 0.07 0.06
Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.02 0.01 0.00
Depreciation 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Profit before tax -4.69 -0.81 -0.06 0.01 0.51 0.49 0.83 0.82 0.23 0.04 -0.22 -0.48 -1.02
Tax % 0.00% 0.00% 83.33% 0.00% 19.61% -20.41% 0.00% 0.00% 0.00% 0.00% 4.55% 0.00%
-4.69 -0.81 -0.11 0.01 0.41 0.59 0.83 0.82 0.23 0.04 -0.22 -0.48 -1.02
EPS in Rs -0.87 -0.15 -0.02 0.00 0.10 0.15 0.21 0.20 0.06 0.01 -0.05 -0.06 -0.13
Dividend Payout % 0.00% 0.00% 0.00% 0.00% 19.56% 20.39% 9.66% 0.00% 0.00% 0.00% 0.00% 0.00%
Compounded Sales Growth
10 Years: 16%
5 Years: -35%
3 Years: -42%
TTM: 48%
Compounded Profit Growth
10 Years: -7%
5 Years: %
3 Years: %
TTM: -325%
Stock Price CAGR
10 Years: 22%
5 Years: -12%
3 Years: 37%
1 Year: 46%
Return on Equity
10 Years: %
5 Years: 1%
3 Years: -3%
Last Year: -6%

Balance Sheet

Standalone Figures in Rs. Crores / View Consolidated

Mar 2013 Mar 2014 Mar 2015 Mar 2016 Mar 2017 Mar 2018 Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024 Sep 2024
Equity Capital 5.37 5.37 5.37 4.01 4.01 4.01 4.01 4.01 4.01 4.01 4.01 7.76 7.76
Reserves -4.63 -5.44 -5.55 -0.31 0.10 0.45 1.18 2.00 2.23 2.28 2.05 1.57 9.08
0.43 0.34 0.39 0.25 0.00 0.08 0.08 0.00 0.00 0.26 0.58 1.51 1.51
0.16 0.18 0.20 0.01 2.27 4.15 1.77 0.08 3.02 1.76 0.68 7.96 0.44
Total Liabilities 1.33 0.45 0.41 3.96 6.38 8.69 7.04 6.09 9.26 8.31 7.32 18.80 18.79
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.23 4.23
CWIP 0.00 0.00 0.00 2.74 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Investments 0.51 0.01 0.01 0.01 0.01 0.01 0.26 0.26 0.26 2.55 0.03 0.04 0.16
0.82 0.44 0.40 1.21 6.37 8.68 6.78 5.83 9.00 5.76 7.29 14.53 14.40
Total Assets 1.33 0.45 0.41 3.96 6.38 8.69 7.04 6.09 9.26 8.31 7.32 18.80 18.79

Cash Flows

Standalone Figures in Rs. Crores / View Consolidated

Mar 2013 Mar 2014 Mar 2015 Mar 2016 Mar 2017 Mar 2018 Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024
0.00 -0.38 -0.03 -3.73 0.25 1.00 -0.91 -0.06 0.02 -0.52 -0.61 -6.17
-0.06 0.40 0.00 -0.14 -0.25 0.00 0.00 0.00 0.00 0.23 0.00 0.00
0.00 0.00 0.00 3.88 0.00 0.00 0.00 0.00 0.00 0.26 0.64 8.30
Net Cash Flow -0.06 0.02 -0.03 0.00 0.00 1.00 -0.91 -0.06 0.02 -0.03 0.03 2.12

Ratios

Standalone Figures in Rs. Crores / View Consolidated

Mar 2013 Mar 2014 Mar 2015 Mar 2016 Mar 2017 Mar 2018 Mar 2019 Mar 2020 Mar 2021 Mar 2022 Mar 2023 Mar 2024
Debtor Days 0.00 0.00 300.82 295.61 262.68 194.38 259.46 569.55 0.00 393.48 536.09
Inventory Days 67.87 0.00 56.15 9.86 16.76 54.40 91.82 106.42 452.99 1,460.00
Days Payable 0.00 0.00 178.39 207.90 79.63 4.59 245.27 140.13 174.57
Cash Conversion Cycle 67.87 0.00 356.98 127.09 71.54 169.16 346.69 430.70 312.86 1,678.91 536.09
Working Capital Days 1,564.29 -225.95 365.00 151.06 129.05 167.17 332.96 440.28 291.24 1,654.15 4,494.06
ROCE % -142.12% -44.44% -25.00% 0.48% 12.66% 11.33% 16.92% 14.54% 3.76% 0.63% -2.73% -5.38%

Shareholding Pattern

Numbers in percentages

5 Recently
Dec 2021Mar 2022Jun 2022Sep 2022Dec 2022Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024
22.61% 22.61% 22.61% 22.61% 22.61% 22.61% 11.69% 11.69% 11.69% 11.69% 11.69% 11.62%
1.08% 1.08% 1.08% 1.07% 1.07% 1.07% 0.55% 0.55% 0.55% 0.55% 0.55% 0.55%
76.32% 76.32% 76.32% 76.33% 76.32% 76.31% 87.76% 87.76% 87.74% 87.76% 87.75% 87.85%
No. of Shareholders 7,0767,1106,8876,7776,9006,8996,6786,6737,1277,79010,16023,311

* The classifications might have changed from Sep'2022 onwards. The new XBRL format added more details from Sep'22 onwards.

Classifications such as banks and foreign portfolio investors were not available earlier. The sudden changes in FII or DII can be because of these changes.

Click on the line-items to see the names of individual entities.

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