Revised Filing of Audited Results 31032025

Revenue growth above 20%Profit growth above 25%Exceptional itemEBITDA margin expansionDebt to equity above the thresholdResults View source PDF Explain this filing

SAMPANN · price

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AI summary

Sampann Utpadan India Limited (formerly S.E. Power Limited) filed revised audited standalone and consolidated results for Q4 and FY25. Revenue from operations grew ~30% YoY to ₹92.64 crore (FY24: ₹71.45 crore), with total revenue at ₹97.83 crore. Standalone PAT swung back to profit at ₹5.46 crore versus a loss of ₹0.85 crore in FY24. However, a large exceptional item of ₹4.76 crore from the sale of Extended Producer Responsibility (EPR) certificates was a major contributor to profitability. The statutory auditor (D. Tayal & Jain) issued an unmodified opinion on both standalone and consolidated results. The company also allotted 1.05 crore convertible warrants in February 2025.

Likely market impact

Revenue growth and a return to profit are positive signals, but earnings are heavily propped up by a one-time exceptional item. Reserves remain in the negative at ₹(33.65) crore and operating cash flow was sharply negative (₹7.84 crore) before an extraordinary item, indicating weak core cash generation. The warrant allotment could lead to future equity dilution, which shareholders should monitor.

By the numbersConsolidated · Q4 FY25 vs Q4 FY24

	Q4 FY25	Q4 FY24	Change
Revenue	₹27.50 Cr	₹19.09 Cr	+44.1%
Operating profit	−₹2.46 Cr	₹0.83 Cr	−397.8%
Profit after tax	₹5.45 Cr	₹0.44 Cr	+1,141.0%
EBITDA margin	14.6%	12.1%	+2.5 pp

From the company's XBRL filing, not from the text above. Operating profit = profit before tax − exceptional items − other income. EBITDA = profit before tax + finance costs + depreciation − other income.