| Standalone net sales (including other operating income) of Elantas Beck India for the quarter ended Dec 2025 has increased 9.26% to Rs 215.20 crore. Operating profit margin has jumped from 17.75% to 20.91%, leading to 28.69% rise in operating profit to Rs 44.99 crore. Raw material cost as a % of total sales (net of stock adjustments) decreased from 60.13% to 56.64%. Purchase of finished goods cost fell from 4.72% to 2.54%. Employee cost increased from 6.37% to 7.87%. Other expenses rose from 11.00% to 11.74%. Other income up 37.34% to Rs 13.83 crore. PBIDT rose 30.62% to Rs 58.82 crore. Provision for interest fell 15% to Rs 0.17 crore. PBDT rose 30.83% to Rs 58.65 crore. Provision for depreciation rose 19.34% to Rs 5.8 crore. Profit before tax grew 32.22% to Rs 52.85 crore. Provision for tax was expense of Rs 13.48 crore, compared to Rs 10.23 crore. Effective tax rate was 25.51% compared to 25.59%. Profit after tax rose 32.38% to Rs 39.37 crore. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020
and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules
and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of
the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The incremental impact consisting of gratuity of INR 63.87 lakhs
and compensated absences of INR 76.73 lakhs primarily arises due to change in definition of wages and recognised as past service costs immediately in the Statement of Financial
Results for the quarter and year ended December 31, 2025 under line item "Employee benefits expense". The Company continues to monitor the finalisation of Central / State Rules and
clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. Full year results analysis
Net sales (including other operating income) of Elantas Beck India has increased 13.27% to Rs 847.81 crore. Operating profit margin has jumped from 19.29% to 20.31%, leading to 19.27% rise in operating profit to Rs 172.19 crore. Raw material cost as a % of total sales (net of stock adjustments) decreased from 61.44% to 59.30%. Purchase of finished goods cost rose from 2.05% to 2.64%. Employee cost increased from 6.18% to 6.60%. Other expenses fell from 11.26% to 11.18%. Other income fell 12.12% to Rs 48.13 crore. PBIDT rose 10.64% to Rs 220.32 crore. Provision for interest fell 22.73% to Rs 0.51 crore. PBDT rose 10.75% to Rs 219.81 crore. Provision for depreciation rose 41.52% to Rs 21.27 crore. Profit before tax grew 8.23% to Rs 198.54 crore. Provision for tax was expense of Rs 50.76 crore, compared to Rs 43.89 crore. Effective tax rate was 25.57% compared to 23.92%. Profit after tax rose 5.89% to Rs 147.78 crore. Equity capital stood at Rs 7.93 crore as of 31 December 2025 to Rs 7.93 crore as of 31 December 2024. Per share face Value remained same at Rs 10.00. Loan funds remained nil. Inventories rose to Rs 97.05 crore as of 31 December 2025 from Rs 95.05 crore as of 31 December 2024. Sundry debtors were higher at Rs 140.17 crore as of 31 December 2025 compared to Rs 126.53 crore as of 31 December 2024. Cash and bank balance declined from Rs 153.39 crore as of 31 December 2024 to Rs 69.11 crore as of 31 December 2025. Investments rose to Rs 592.26 crore as of 31 December 2025 from Rs 378.55 crore as of 31 December 2024 . Fixed assets increased to Rs 174.47 crore as of 31 December 2025 from Rs 160.29 crore as of 31 December 2024. Intangible assets declined from Rs 81.68 crore to Rs 73.49 crore. Promoters’ stake was 75.00% as of 31 December 2025 ,compared to 75.00% as of 31 December 2024 . Cash flow from operating activities increased to Rs 127.11 crore for year ended December 2025 from Rs 63.22 crore for year ended December 2024. Cash flow used in acquiring fixed assets during the year ended December 2025 stood at Rs 30.88 crore, compared to Rs 145.14 crore during the year ended December 2024.
| Elantas Beck India : Standalone Results | | Quarter ended | Year ended |
|---|
| Particulars | 202512 | 202412 | Var.(%) | 202512 | 202412 | Var.(%) |
|---|
| Net Sales (including other operating income) | 215.20 | 196.97 | 9.26 | 847.81 | 748.51 | 13.27 | | OPM (%) | 20.91 | 17.75 | 316 bps | 20.31 | 19.29 | 102 bps | | OP | 44.99 | 34.96 | 28.69 | 172.19 | 144.37 | 19.27 | | Other Inc. | 13.83 | 10.07 | 37.34 | 48.13 | 54.77 | -12.12 | | PBIDT | 58.82 | 45.03 | 30.62 | 220.32 | 199.14 | 10.64 | | Interest | 0.17 | 0.2 | -15.00 | 0.51 | 0.66 | -22.73 | | PBDT | 58.65 | 44.83 | 30.83 | 219.81 | 198.48 | 10.75 | | Depreciation | 5.8 | 4.86 | 19.34 | 21.27 | 15.03 | 41.52 | | PBT | 52.85 | 39.97 | 32.22 | 198.54 | 183.45 | 8.23 | | PBT before EO | 52.85 | 39.97 | 32.22 | 198.54 | 183.45 | 8.23 | | EO Income | 0 | 0 | - | 0 | 0 | - | | PBT after EO | 52.85 | 39.97 | 32.22 | 198.54 | 183.45 | 8.23 | | Taxation | 13.48 | 10.23 | 31.77 | 50.76 | 43.89 | 15.65 | | PAT | 39.37 | 29.74 | 32.38 | 147.78 | 139.56 | 5.89 | | P/(L) from discontinued operations net of tax | 0 | 0 | - | 0 | 0 | - | | Net profit after discontinued operations | 39.37 | 29.74 | 32.38 | 147.78 | 139.56 | 5.89 | | EPS (Rs)* | 49.66 | 37.51 | 32.38 | 186.41 | 176.04 | 5.89 | | | * EPS is on current equity of Rs 7.93 crore, Face value of Rs 10, Excluding extraordinary items. | | # EPS is not annualised | | bps : Basis points | | EO : Extraordinary items | | Figures in Rs crore | | Source: Capitaline Corporate Database |
|
|
Peer Comparision (Standalone)
|
|
Sales
(Rs. Crs)
|
var.(%)
|
OP
(Rs. Crs)
|
var.(%)
|
Net Profit
(Rs. Crs)
|
var.(%)
|
Share Price(Rs)
|
var.(%)
over
One year
|
TTM EPS
|
TTM PE
|
|