Income Statement Citius TransNet Investment Trust

Stocks

CITIUSINVT

INE2Q7823014

Highways & Rail Tracks

Market Closed - NSE India S.E. 12:05:08 01/10/2026 BST			5-day change	1st Jan Change
115.99 ^INR	-1.24%		-0.80%	-

08-13	Citius Transnet Investment Trust Declares Distribution for the Quarter Ended June 30, 2026, Payable on or Before August 25, 2026	CI
08-12	Citius TransNet Investment Trust Reports Earnings Results for the First Quarter Ended June 30, 2026	CI

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Published financial data: CITIUS TRANSNET INVESTMENT TRUST

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Revenues	17.74B	18.73B	19.87B	-
Gain (Loss) on Sale of Investment, Total (Rev)	288M	413M	544M	-
Interest And Invest. Income (Rev)	786M	1.07B	1.07B	-
Other Revenues, Total	19.96M	30.14M	43.78M	-
Total Revenues	18.83B	20.25B	21.53B	-
Cost of Goods Sold, Total	6.87B	6.52B	6.13B	-
Gross Profit	11.96B	13.73B	15.4B	-
Selling General & Admin Expenses, Total	37.44M	41.73M	46.51M	6.54M
Provision for Bad Debts	17.84M	128M	25.26M	-
Depreciation & Amortization - (IS)	7.09B	6.92B	7B	-
Other Operating Expenses	1.07B	994M	1.08B	1.83M
Other Operating Expenses, Total	8.22B	8.09B	8.15B	8.37M
Operating Income	3.74B	5.64B	7.25B	-8.37M
Interest Expense, Total	-9.55B	-12.22B	-10.59B	-
Interest And Investment Income	4.78M	7.28M	83.52M	-
Net Interest Expenses	-9.55B	-12.21B	-10.51B	-
Other Non Operating Income (Expenses)	-531M	-838M	-917M	-38.92M
EBT, Excl. Unusual Items	-6.34B	-7.4B	-4.17B	-47.3M
Gain (Loss) On Sale Of Assets	1.73M	-3.9M	-260K	-
Insurance Settlements	1.22M	23.72M	18.67M	-
EBT, Incl. Unusual Items	-6.34B	-7.38B	-4.16B	-47.3M
Income Tax Expense	202M	360M	22.19M	-
Earnings From Continuing Operations	-6.54B	-7.74B	-4.18B	-47.3M
Net Income to Company	-6.54B	-7.74B	-4.18B	-47.3M
Net Income - (IS)	-6.54B	-7.74B	-4.18B	-47.3M
Net Income to Common Incl Extra Items	-6.54B	-7.74B	-4.18B	-47.3M
Net Income to Common Excl. Extra Items	-6.54B	-7.74B	-4.18B	-47.3M
Per Share Items
Net EPS - Basic	-	-	-148.78	-
Basic EPS - Continuing Operations	-	-	-148.78	-
Basic Weighted Average Shares Outstanding	-	-	28.08M	-
Net EPS - Diluted	-	-	-148.78	-
Diluted EPS - Continuing Operations	-	-	-148.78	-
Diluted Weighted Average Shares Outstanding	-	-	28.08M	-
Normalized Basic EPS	-	-	-92.9	-
Normalized Diluted EPS	-	-	-92.9	-
Supplemental Items
EBITDA	10.75B	12.51B	14.18B	-
EBITA	10.72B	12.48B	14.14B	-8.37M
EBIT	3.74B	5.64B	7.25B	-8.37M
EBITDAR	10.79B	12.55B	14.22B	-
Total Revenues (As Reported)	18.85B	20.39B	21.66B	-
Effective Tax Rate - (Ratio)	-3.18	-4.87	-0.53	-
Total Current Taxes	200M	356M	42.64M	-
Total Deferred Taxes	-4.05M	3.8M	-26.75M	-
Normalized Net Income	-3.96B	-4.63B	-2.61B	-29.56M
Interest on Long-Term Debt	5.34B	7.83B	6.05B	-
Supplemental Operating Expense Items
Advertising Expense	-	-	-	4.36M
Selling and Marketing Expenses	-	-	-	6.54M
Net Rental Expense, Total	37.44M	41.73M	46.51M	-
Imputed Operating Lease Interest Expense	-	54.42M	50.75M	-
Imputed Operating Lease Depreciation	-	-12.69M	-4.24M	-

Fiscal Period: March	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Assets
Cash And Equivalents	4.27B	13.41B	1.86B	10K
Trading Asset Securities, Total	5.58B	4.2B	7.55B	-
Total Cash And Short Term Investments	9.86B	17.6B	9.41B	10K
Accounts Receivable, Total	394M	228M	224M	-
Other Receivables	2.56B	1.09B	1.44B	-
Total Receivables	2.96B	1.32B	1.67B	-
Prepaid Expenses	123M	111M	35.01M	-
Restricted Cash	11.05M	20.77M	4.38M	-
Other Current Assets, Total	15.84B	7.32B	4.87B	257M
Total Current Assets	28.79B	26.37B	15.99B	257M
Gross Property Plant And Equipment	361M	387M	469M	-
Accumulated Depreciation	-257M	-240M	-259M	-
Net Property Plant And Equipment	104M	147M	210M	-
Other Intangibles, Total	70.58B	64.44B	56.7B	-
Other Long-Term Assets, Total	14.5B	12.12B	10.82B	-
Total Assets	114B	103B	83.71B	257M
Liabilities
Accounts Payable, Total	3.23B	1.35B	1.1B	289M
Accrued Expenses, Total	7.12B	4.36B	6.48B	-
Short-term Borrowings	6.78B	8.47B	23.73B	-
Current Portion of Long-Term Debt	8.38B	11.81B	6.55B	-
Current Portion of Leases	8.36M	8.72M	26.95M	-
Current Income Taxes Payable	13.33M	12.45M	-	-
Other Current Liabilities	1.46B	273M	237M	-
Total Current Liabilities	26.99B	26.3B	38.13B	289M
Long-Term Debt	59.78B	54.6B	50B	-
Long-Term Leases	-	21.02M	36.26M	-
Pension & Other Post Retirement Benefits	14.67M	15.86M	20.57M	-
Deferred Tax Liability Non Current	54.53M	58.33M	31.58M	-
Other Non Current Liabilities	31.27B	33.44B	32.42B	-
Total Liabilities	118B	114B	121B	289M
Preferred Stock Convertible	702M	818M	818M	-
Total Preferred Equity	702M	818M	818M	-
Common Stock, Total	7.63B	6.79B	493M	10K
Additional Paid In Capital	9.97B	9.97B	-	-
Retained Earnings	-38.49B	-48.31B	-51.85B	-31.53M
Comprehensive Income and Other	16.05B	19.37B	13.61B	-
Total Common Equity	-4.84B	-12.17B	-37.74B	-31.52M
Total Equity	-4.13B	-11.36B	-36.93B	-31.52M
Total Liabilities And Equity	114B	103B	83.71B	257M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	-	-	28.08M	-
ECS Total Common Shares Outstanding	-	-	28.08M	-
Book Value / Share	-	-	-1.34K	-
Tangible Book Value	-75.41B	-76.62B	-94.44B	-31.52M
Tangible Book Value Per Share	-	-	-3.36K	-
Total Debt	74.95B	74.92B	80.35B	0
Net Debt	65.09B	57.31B	70.94B	-10K
Debt Equivalent Oper. Leases	300M	334M	372M	-
Account Code - Inventory Valuation	-	-	3	3
Land - (BS)	10.62M	10.62M	10.62M	-
Machinery, Total	320M	345M	363M	-
Accumulated Allowance for Doubtful Accounts (Supple)	11.33M	14.95M	14.95M	-

Fiscal Period: March	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Net Income	-6.54B	-7.74B	-4.18B	-47.3M
Depreciation & Amortization - CF	44.39M	39.64M	53.41M	-
Amortization of Goodwill and Intangible Assets - (CF)	6.98B	6.84B	6.89B	-
Depreciation & Amortization, Total	7.03B	6.88B	6.95B	-
Amortization of Deferred Charges, Total - (CF)	69.22M	46.76M	51.02M	-
(Gain) Loss From Sale Of Asset	-2.2M	3.9M	260K	-
(Gain) Loss on Sale of Investments - (CF)	-288M	-391M	-544M	-
Provision and Write-off of Bad Debts	17.89M	141M	25.42M	-
Other Operating Activities, Total	11.76B	13.9B	12.1B	-
Change In Accounts Receivable	-127M	166M	4.56M	-
Change In Accounts Payable	-38.19M	-483M	195M	433M
Change in Other Net Operating Assets	-2.8B	-3.13B	-4.15B	-386M
Cash from Operations	9.08B	9.39B	10.45B	0
Capital Expenditure	-604M	-1.99B	-302M	-
Sale of Property, Plant, and Equipment	12.73M	-	-	-
Cash Acquisitions	-	-	-24.27B	-
Sale (Purchase) of Intangible assets	-	582M	1.06B	-
Investment in Marketable and Equity Securities, Total	-321M	11.22B	-970M	-
Other Investing Activities, Total	379M	900M	637M	-
Cash from Investing	-532M	10.71B	-23.85B	-
Long-Term Debt Issued, Total	2.73B	22.42B	46.85B	-
Total Debt Issued	2.73B	22.42B	46.85B	-
Long-Term Debt Repaid, Total	-10.9B	-21.54B	-41.74B	-
Total Debt Repaid	-10.9B	-21.54B	-41.74B	-
Issuance of Common Stock	5.83B	667M	3.16B	15K
Other Financing Activities, Total	-4.24B	-12.51B	-6.41B	-
Cash from Financing	-6.59B	-10.97B	1.85B	15K
Net Change in Cash	1.96B	9.13B	-11.55B	15K
Supplemental Items
Cash Interest Paid	4.24B	10.33B	6.41B	-
Cash Income Tax Paid (Refund)	139M	419M	-62.6M	-
Levered Free Cash Flow	-	5.76B	9.67B	-1.22B
Unlevered Free Cash Flow	-	13.39B	16.29B	-1.22B
Change In Net Working Capital	-	-4.35B	-4.01B	1.21B
Net Debt Issued / Repaid	-8.17B	875M	5.11B	-

Fiscal Period: March	2023 (INR)	2024 (INR)	2025 (INR)	2026 (INR)
Profitability
Return on Assets	-	3.25	4.85	-0.01
Return on Total Capital	-	5.25	8.47	-0.02
Return On Equity %	-	99.95	17.3	0.26
Return on Common Equity	-	91.02	16.74	0.25
Margin Analysis
Gross Profit Margin %	63.5	67.81	71.51	-
SG&A Margin	0.2	0.21	0.22	-
EBITDA Margin %	57.12	61.79	65.85	-
EBITA Margin %	56.94	61.64	65.69	-
EBIT Margin %	19.86	27.88	33.67	-
Income From Continuing Operations Margin %	-34.74	-38.23	-19.4	-
Net Income Margin %	-34.74	-38.23	-19.4	-
Net Avail. For Common Margin %	-34.74	-38.23	-19.4	-
Normalized Net Income Margin	-21.05	-22.85	-12.12	-
Levered Free Cash Flow Margin	-	28.44	44.92	-
Unlevered Free Cash Flow Margin	-	66.15	75.66	-
Asset Turnover
Asset Turnover	-	0.19	0.23	-
Fixed Assets Turnover	-	161.3	120.76	-
Receivables Turnover (Average Receivables)	-	60.2	87.94	-
Short Term Liquidity
Current Ratio	1.07	1	0.42	0.89
Quick Ratio	0.47	0.72	0.29	0
Operating Cash Flow to Current Liabilities	0.34	0.36	0.27	0
Days Sales Outstanding (Average Receivables)	-	6.08	4.15	-
Average Days Payable Outstanding	-	128.69	73.1	-
Long Term Solvency
Total Debt/Equity	-1.81K	-659.72	-217.59	-
Total Debt / Total Capital	105.84	117.87	185.04	-
LT Debt/Equity	-1.45K	-481.01	-135.5	-
Long-Term Debt / Total Capital	84.41	85.94	115.24	-
Total Liabilities / Total Assets	103.63	111.02	144.11	112.24
EBIT / Interest Expense	0.39	0.46	0.68	-
EBITDA / Interest Expense	1.13	1.02	1.34	-
(EBITDA - Capex) / Interest Expense	1.06	0.86	1.31	-
Total Debt / EBITDA	6.96	5.98	5.66	-
Net Debt / EBITDA	6.05	4.58	5	-
Total Debt / (EBITDA - Capex)	7.38	7.11	5.78	-
Net Debt / (EBITDA - Capex)	6.41	5.44	5.11	-
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	7.54	6.33	-
Gross Profit, 1 Yr. Growth %	-	14.84	12.12	-
EBITDA, 1 Yr. Growth %	-	16.33	13.32	-
EBITA, 1 Yr. Growth %	-	16.42	13.32	-100.06
EBIT, 1 Yr. Growth %	-	50.97	28.42	-100.12
Earnings From Cont. Operations, 1 Yr. Growth %	-	18.37	-46.04	-98.87
Net Income, 1 Yr. Growth %	-	18.37	-46.04	-98.87
Normalized Net Income, 1 Yr. Growth %	-	16.72	-43.61	-98.87
Accounts Receivable, 1 Yr. Growth %	-	-42.08	-2	-
Net Property, Plant and Equip., 1 Yr. Growth %	-	40.76	42.91	-
Total Assets, 1 Yr. Growth %	-	-9.56	-18.79	-99.69
Tangible Book Value, 1 Yr. Growth %	-	1.59	23.27	-99.97
Common Equity, 1 Yr. Growth %	-	151.73	210.04	-99.92
Cash From Operations, 1 Yr. Growth %	-	3.45	11.25	-100
Capital Expenditures, 1 Yr. Growth %	-	229.59	-84.82	-
Levered Free Cash Flow, 1 Yr. Growth %	-	-	67.93	-112.56
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	21.62	-107.46
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	6.93	-
Gross Profit, 2 Yr. CAGR %	-	-	13.47	-
EBITDA, 2 Yr. CAGR %	-	-	14.81	-
EBITA, 2 Yr. CAGR %	-	-	14.86	-97.41
EBIT, 2 Yr. CAGR %	-	-	39.24	-96.15
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	-20.08	-92.18
Net Income, 2 Yr. CAGR %	-	-	-20.08	-92.18
Normalized Net Income, 2 Yr. CAGR %	-	-	-18.87	-92.01
Accounts Receivable, 2 Yr. CAGR %	-	-	-24.66	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	41.83	-
Total Assets, 2 Yr. CAGR %	-	-	-14.3	-95
Tangible Book Value, 2 Yr. CAGR %	-	-	11.91	-97.97
Common Equity, 2 Yr. CAGR %	-	-	179.37	-94.91
Cash From Operations, 2 Yr. CAGR %	-	-	7.28	-
Capital Expenditures, 2 Yr. CAGR %	-	-	-29.27	-
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-54.07
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-69.88
Compound Annual Growth Rate Over Three Years
EBITA, 3 Yr. CAGR %	-	-	-	-90.79
EBIT, 3 Yr. CAGR %	-	-	-	-86.92
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	-80.66
Net Income, 3 Yr. CAGR %	-	-	-	-80.66
Normalized Net Income, 3 Yr. CAGR %	-	-	-	-80.46
Total Assets, 3 Yr. CAGR %	-	-	-	-86.88
Tangible Book Value, 3 Yr. CAGR %	-	-	-	-92.53
Common Equity, 3 Yr. CAGR %	-	-	-	-81.32