Results     20-Jul-24
Analysis
Patanjali Foods
PAT jumps 199.6%
For the quarter ending June 2024, standalone Net sales (including other operating income) of Patanjali Foods has declined 7.65% to Rs 7,173.06 crore compared to quarter ended June 2023. Sales of Oils segment has gone down 9.51% to Rs 5,330.33 crore (accounting for 73.04% of total sales).  Inter-segment sales rose Rs 93.30 crore to Rs 125.15 crore.  

Profit before interest, tax and other unallocable items (PBIT) has jumped 77.40% to Rs 368.09 crore.  PBIT of Oils reported profit of Rs 193.79 crore compared to loss of Rs 146.61 crore.  PBIT of Food Products segment fell 50.41% to Rs 173.85 crore (accounting for 47.23% of total PBIT).  PBIT of Wind Turbine Power Generation segment fell 87.45% to Rs 0.44 crore (accounting for 0.12% of total PBIT).  

PBIT margin of Oils segment rose from negative 2.49% to 3.64%.  Overall PBIT margin rose from 2.64% to 5.04%.  

Operating profit margin has jumped from 2.17% to 5.66%, leading to 140.70% rise in operating profit to Rs 405.77 crore.  Raw material cost as a % of total sales (net of stock adjustments) decreased from 63.03% to 58.58%.   Purchase of finished goods cost rose from 26.31% to 27.93%.   Employee cost increased from 0.99% to 1.60%.   Other expenses fell from 7.51% to 6.35%.   

Other income fell 32.49% to Rs 29.3 crore.  PBIDT rose 105.24% to Rs 435.07 crore.  Provision for interest fell 23.61% to Rs 18.96 crore.  

PBDT rose 122.33% to Rs 416.11 crore.  Provision for depreciation down 15.81% to Rs 56.96 crore.  

Profit before tax grew 200.54% to Rs 359.15 crore.  Provision for tax was expense of Rs 96.25 crore, compared to Rs 31.75 crore.  Effective tax rate was 26.80% compared to 26.57%.

Profit after tax rose 199.60% to Rs 262.90 crore.  

Promoters’ stake was 72.81% as of 30 June 2024 ,compared to 80.82% as of 30 June 2023 .  

Full year results analysis

Net sales (including other operating income) of Patanjali Foods has increased 0.62% to Rs 31,721.35 crore.  Sales of Oils segment has gone down 12.68% to Rs 22,383.79 crore (accounting for 69.77% of total sales).  Sales of Food Products segment has gone up 55.09% to Rs 9,643.32 crore (accounting for 30.06% of total sales).  Sales of Wind Turbine Power Generation segment rose 2.48% to Rs 54.56 crore (accounting for 0.17% of total sales).  Inter-segment sales came down from Rs 381.12 crore to Rs 360.32 crore.  

Profit before interest, tax and other unallocable items (PBIT) has slumped 7.08% to Rs 1,154.19 crore.  PBIT of Oils reported loss of Rs 76.49 crore compared to profit of Rs 119.80 crore.  PBIT of Food Products segment rose 11.23% to Rs 1,230.30 crore (accounting for 106.59% of total PBIT).  PBIT of Wind Turbine Power Generation segment fell 97.63% to Rs 0.39 crore (accounting for 0.03% of total PBIT).  

PBIT margin of Oils segment fell from 0.47% to 0.34%.  PBIT margin of Food Products segment fell from 17.79% to 12.76%.  PBIT margin of Wind Turbine Power Generation segment fell from 30.60% to 0.71%.  Overall PBIT margin fell from 3.89% to 3.60%.  

Operating profit margin has declined from 4.06% to 4.03%, leading to 0.16% decline in operating profit to Rs 1,278.54 crore.  Raw material cost as a % of total sales (net of stock adjustments) decreased from 78.83% to 60.52%.   Purchase of finished goods cost rose from 10.33% to 27.14%.   Employee cost increased from 0.87% to 1.12%.   Other expenses rose from 5.94% to 7.20%.   

Other income fell 19.05% to Rs 240.27 crore.  PBIDT fell 3.72% to Rs 1518.81 crore.  Provision for interest fell 20.49% to Rs 189.9 crore.  Loan funds declined from Rs 1,454.40 crore as of 31 March 2023 to Rs 1,048.73 crore as of 31 March 2024.  Inventories declined from Rs 4,069.98 crore as of 31 March 2023 to Rs 3,767.79 crore as of 31 March 2024.  Sundry debtors were lower at Rs 1,434.36 crore as of 31 March 2024 compared to Rs 1,597.64 crore as of 31 March 2023.  Cash and bank balance declined from Rs 1,140.52 crore as of 31 March 2023 to Rs 833.58 crore as of 31 March 2024.  Investments rose to Rs 1,041.12 crore as of 31 March 2024 from Rs 37.54 crore as of 31 March 2023 .  

PBDT fell 0.72% to Rs 1328.91 crore.  Provision for depreciation rose 68.41% to Rs 268.83 crore.  Fixed assets declined from Rs 3,662.63 crore as of 31 March 2023 to Rs 3,509.84 crore as of 31 March 2024.  Intangible assets declined from Rs 1,565.06 crore to Rs 1,554.40 crore.  

Profit before tax down 10.08% to Rs 1,060.08 crore.  Provision for tax was expense of Rs 294.93 crore, compared to Rs 292.52 crore.  Effective tax rate was 27.82% compared to 24.81%.

Profit after tax fell 13.68% to Rs 765.15 crore.  

Promoters’ stake was 73.77% as of 31 March 2024 ,compared to 80.82% as of 31 March 2023 .  

Cash flow from operating activities has turned positive Rs 1,746.25 crore for year ended March 2024 from negative Rs 339.34 crore for year ended March 2023.  Cash flow used in acquiring fixed assets during the year ended March 2024 stood at Rs 100.11 crore, compared to Rs 98.56 crore during the year ended March 2023.  

Other Highlights

Board of Directors of the company had on July 1st 2024, approved the acquisition of PAL’s Home and Personal Care Business on a slump sale basis at a cost of Rs 1100 crore (subject to regulatory approval). This strategic initiative for acquisition of HPC business shall strengthen the company’s FMCG product portfolio with an array of marquee brands and also contribute to the growth in terms of revenue and EBITDA.

In Q1 FY25, the Food & FMCG segment`s revenues remained flat at Rs 1953.55 crore. The proportion of revenue contributed by the Food & FMCG segment to the revenue from operations rose to 26.77% in Q1 FY25 vis-à-vis 24.84% in the same quarter last year.

In Q1 FY25, the Company continued its focus on growing the biscuits division. It registered a growth of 9.41% on YoY basis.

In Q1 FY25, edible oil volumes were 5.74 lac MT. There was a slight dip in the demand for edible oil due to the heatwave in the country.

In Q1 FY25, export revenue stood at Rs 53.33 crore. The company has added new markets to its export portfolio, now reaching 22 countries.


Patanjali Foods : Standalone Results
Quarter endedYear ended
Particulars202406202306Var.(%)202403202303Var.(%)
Net Sales (including other operating income)7,173.067,767.10-7.6531,721.3531,524.660.62
OPM (%)5.662.17349 bps4.034.06-3 bps
OP405.77168.58140.701,278.541,280.64-0.16
Other Inc.29.3043.40-32.49240.27296.80-19.05
PBIDT435.07211.98105.241,518.811,577.44-3.72
Interest18.9624.82-23.61189.9238.85-20.49
PBDT416.11187.16122.331,328.911,338.59-0.72
Depreciation56.9667.66-15.81268.83159.6368.41
PBT359.15119.50200.541060.081178.96-10.08
PBT before EO359.15119.5200.541060.081178.96-10.08
EO Income00-00-
PBT after EO359.15119.5200.541060.081178.96-10.08
Taxation96.2531.75203.15294.93292.520.82
PAT262.987.75199.60765.15886.44-13.68
P/(L) from discontinued operations net of tax00-00-
Net profit after discontinued operations262.987.75199.60765.15886.44-13.68
EPS (Rs)*7.262.42199.6021.1424.49-13.68
* EPS is on current equity of Rs 72.40 crore, Face value of Rs 2, Excluding extraordinary items.
# EPS is not annualised
bps : Basis points
EO : Extraordinary items
Figures in Rs crore
Source: Capitaline Corporate Database


Patanjali Foods : Standalone Segment Results
 Quarter endedYear ended
% of (Total)202406202306Var.(%)% of (Total)202403202303Var.(%)
Sales
Oils73.045,330.335,890.73-9.5169.7722,383.7925,634.45-12.68
Food Products26.771,953.550.00-30.069,643.326,218.0855.09
Wind Turbine Power Generation0.2014.330.00-0.1754.5653.242.48
Total Reported Sales100.007,298.217,860.40-7.15100.0032,081.6831,905.770.55
Less: Inter segment revenues 125.1593.3034.14 360.32381.12-5.46
Net Sales100.007,173.067,767.10-7.65100.0031,721.3531,524.660.62
PBIT
Oils52.65193.79-146.61LP-6.63-76.49119.80PL
Food Products47.23173.85350.58-50.41106.591,230.301,106.0811.23
Wind Turbine Power Generation0.120.443.52-87.450.030.3916.29-97.63
Total PBIT100.00368.09207.4977.40100.001,154.191,242.18-7.08
Less : Interest18.9624.82-23.62189.90238.85-20.49
Add: Other un-allcoable10.03-63.16LP95.79175.63-45.46
PBIT Margin(%)
Oils 3.64-2.49612.44 -0.340.47-80.91
Food Products 8.900.00889.93 12.7617.79-503.01
Wind Turbine Power Generation 3.080.00308.07 0.7130.60-2,989.60
PBT100.00359.15119.50200.54100.001,060.091,178.96-10.08
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