Cash flow Easy Trip Planners Limited

Equities

EASEMYTRIP

INE07O001026

Leisure & Recreation

Delayed NSE India S.E. Other stock markets 05:29:17 11/09/2024 BST			5-day change	1st Jan Change
42.42 ^INR	0.00%		+9.00%	+5.06%

09-06	Easy Trip Planners Forms New Subsidiary Amid Foray into Electric Bus Manufacturing	MT
09-05	India's Easy Trip Planners to foray into electric bus-making; shares jump	RE

73e8508e1.SGOTw_VyJ6_Jh-3uGfqyATLbPYnac8vuMQyfdEsxAe0.KgL_hJg4FMed_a-2KqvVT1fjCu6_MIyWQjrYLiNBdZgLB-S1lkRQxb3rmg

Published financial data: EASY TRIP PLANNERS LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2020	2021	2022	2023	2024
Revenues	1.41B	1.07B	2.35B	4.49B	5.91B
Other Revenues, Total	-	-	-	-	-
Total Revenues	1.41B	1.07B	2.35B	4.49B	5.91B
Cost of Goods Sold, Total	371M	232M	316M	733M	1.46B
Gross Profit	1.04B	835M	2.04B	3.75B	4.44B
Selling General & Admin Expenses, Total	272M	150M	338M	865M	885M
Depreciation & Amortization - (IS)	7.07M	6.62M	13.37M	29.03M	71.64M
Other Operating Expenses	623M	245M	364M	1.09B	1.42B
Other Operating Expenses, Total	902M	402M	716M	1.99B	2.37B
Operating Income	141M	433M	1.32B	1.77B	2.07B
Interest Expense, Total	-29.7M	-31.92M	-19.39M	-25.99M	-51.09M
Interest And Investment Income	89.08M	109M	118M	84M	107M
Net Interest Expenses	59.38M	77.36M	98.62M	58.01M	56.28M
Currency Exchange Gains (Loss)	-	110K	-	30K	-25.73M
Other Non Operating Income (Expenses)	204M	317M	70K	-7.61M	-390K
EBT, Excl. Unusual Items	404M	828M	1.42B	1.82B	2.1B
Gain (Loss) On Sale Of Investments	-	-	-	-	1.33M
Gain (Loss) On Sale Of Assets	17.69M	-	-	-	-910K
Asset Writedown	-	-	-1.3M	-10K	-1.45M
Other Unusual Items	36.92M	5.55M	16.26M	30.93M	-673M
EBT, Incl. Unusual Items	459M	834M	1.44B	1.85B	1.43B
Income Tax Expense	129M	224M	376M	508M	392M
Earnings From Continuing Operations	330M	610M	1.06B	1.34B	1.03B
Earnings Of Discontinued Operations	-	-	-	-	-
Net Income to Company	330M	610M	1.06B	1.34B	1.03B
Minority Interest	-	-	-	950K	-3.61M
Net Income - (IS)	330M	610M	1.06B	1.34B	1.03B
Net Income to Common Incl Extra Items	330M	610M	1.06B	1.34B	1.03B
Net Income to Common Excl. Extra Items	330M	610M	1.06B	1.34B	1.03B
Per Share Items
Net EPS - Basic	0.19	0.35	0.61	0.77	0.59
Basic EPS - Continuing Operations	0.19	0.35	0.61	0.77	0.59
Basic Weighted Average Shares Outstanding	1.74B	1.74B	1.74B	1.74B	1.76B
Net EPS - Diluted	0.19	0.35	0.61	0.77	0.59
Diluted EPS - Continuing Operations	0.19	0.35	0.61	0.77	0.59
Diluted Weighted Average Shares Outstanding	1.74B	1.74B	1.74B	1.74B	1.76B
Normalized Basic EPS	0.15	0.3	0.51	0.65	0.75
Normalized Diluted EPS	0.15	0.3	0.51	0.65	0.75
Dividend Per Share	-	0.12	0.12	-	-
Payout Ratio	-	-	30.77	-	17.17
Supplemental Items
EBITDA	146M	439M	1.33B	1.79B	2.13B
EBITA	141M	433M	1.32B	1.78B	2.11B
EBIT	141M	433M	1.32B	1.77B	2.07B
EBITDAR	147M	442M	1.34B	1.83B	2.19B
Total Revenues (As Reported)	1.81B	1.51B	2.5B	4.64B	6.09B
Effective Tax Rate - (Ratio)	28.11	26.83	26.22	27.49	27.46
Current Domestic Taxes	133M	-	-	-	-
Total Current Taxes	133M	227M	385M	510M	642M
Deferred Domestic Taxes	-3.53M	-	-	-	-
Total Deferred Taxes	-3.53M	-3.52M	-8.6M	-1.99M	-67.59M
Normalized Net Income	253M	518M	888M	1.14B	1.31B
Interest on Long-Term Debt	540K	-	-	1.06M	5.6M
Non-Cash Pension Expense	1.14M	1.21M	1.74M	2.14M	2.89M
Supplemental Operating Expense Items
Advertising Expense	270M	148M	330M	830M	821M
Selling and Marketing Expenses	270M	148M	330M	830M	821M
Net Rental Expense, Total	1.73M	2.13M	8.29M	35.76M	63.98M
Imputed Operating Lease Interest Expense	-	4.51M	3.8M	10.84M	49.21M
Imputed Operating Lease Depreciation	-	-2.38M	4.49M	24.92M	14.77M
Maintenance & Repair Expenses, Total	31.23M	19.78M	56.12M	92.47M	121M

Fiscal Period: March	2020	2021	2022	2023	2024
Assets
Cash And Equivalents	134M	426M	369M	296M	1.01B
Short Term Investments	1.18B	1.09B	409M	1.24B	889M
Trading Asset Securities, Total	9.99M	10.15M	10.3M	-	30.32M
Total Cash And Short Term Investments	1.32B	1.52B	788M	1.54B	1.93B
Accounts Receivable, Total	582M	289M	528M	1.56B	2.33B
Other Receivables	139M	72.75M	106M	112M	191M
Notes Receivable	132M	213M	1.3M	320K	1.29M
Total Receivables	854M	574M	636M	1.67B	2.52B
Inventory	-	-	2.62M	6.64M	8.45M
Prepaid Expenses	900K	1.32M	6.72M	13.81M	52.41M
Other Current Assets, Total	355M	1.58B	1.8B	3.25B	1.1B
Total Current Assets	2.53B	3.68B	3.23B	6.48B	5.6B
Gross Property Plant And Equipment	84.79M	88.64M	96.75M	186M	238M
Accumulated Depreciation	-7.21M	-13.07M	-13.5M	-25.92M	-44.31M
Net Property Plant And Equipment	77.58M	75.57M	83.25M	160M	193M
Long-term Investments	-	-	939M	48.66M	987M
Goodwill	15.96M	15.96M	44.51M	52.53M	497M
Other Intangibles, Total	4.59M	4.78M	156M	131M	594M
Loans Receivable Long-Term	65.29M	500K	-	-	430K
Deferred Tax Assets Long-Term	30.59M	32.87M	42.62M	44.72M	82.37M
Other Long-Term Assets, Total	173M	162M	333M	56.61M	980M
Total Assets	2.9B	3.98B	4.83B	6.97B	8.94B
Liabilities
Accounts Payable, Total	266M	256M	346M	726M	792M
Accrued Expenses, Total	98.99M	85.79M	97.04M	87.56M	167M
Short-term Borrowings	67.6M	173M	504M	825M	90.87M
Current Portion of Leases	-	-	-	7.2M	14.6M
Current Income Taxes Payable	115M	126M	91.24M	920K	12.93M
Unearned Revenue Current, Total	230M	375M	277M	857M	1.05B
Other Current Liabilities	704M	1.1B	1.13B	687M	325M
Total Current Liabilities	1.48B	2.12B	2.44B	3.19B	2.45B
Long-Term Debt	-	-	-	1.07M	37.32M
Long-Term Leases	-	-	-	34.68M	51.91M
Unearned Revenue Non Current	387M	212M	-	-	-
Pension & Other Post Retirement Benefits	17.53M	18.27M	29.08M	37.59M	58.08M
Deferred Tax Liability Non Current	-	-	-	-	94.51M
Other Non Current Liabilities	-	-	780K	510K	-
Total Liabilities	1.89B	2.35B	2.47B	3.27B	2.69B
Common Stock, Total	217M	217M	435M	1.74B	1.77B
Additional Paid In Capital	-	-	-	-	1.46B
Retained Earnings	793M	1.41B	1.92B	1.96B	2.82B
Comprehensive Income and Other	2.01M	2.36M	2.3M	-450K	-4.75M
Total Common Equity	1.01B	1.63B	2.36B	3.7B	6.05B
Minority Interest	-	-	-	3.64M	201M
Total Equity	1.01B	1.63B	2.36B	3.7B	6.25B
Total Liabilities And Equity	2.9B	3.98B	4.83B	6.97B	8.94B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.74B	1.74B	1.74B	1.74B	1.77B
ECS Total Common Shares Outstanding	1.74B	1.74B	1.74B	1.74B	1.77B
Book Value / Share	0.58	0.94	1.36	2.13	3.41
Tangible Book Value	992M	1.61B	2.16B	3.52B	4.95B
Tangible Book Value Per Share	0.57	0.92	1.24	2.02	2.8
Total Debt	67.6M	173M	504M	868M	195M
Net Debt	-1.25B	-1.35B	-284M	-667M	-1.73B
Debt Equivalent of Unfunded Proj. Benefit Obligation	17.77M	18.63M	30.46M	39.1M	60.83M
Debt Equivalent Oper. Leases	13.84M	17.04M	66.32M	286M	512M
Minority Interest, Total (Incl. Fin. Div)	-	-	-	3.64M	201M
Account Code - Inventory Valuation	5	3	3	3	3
Inventories - Finished Goods, Total	-	-	-	-	-
Land - (BS)	52.87M	52.87M	52.87M	52.87M	52.87M
Buildings, Total	6.69M	6.69M	6.69M	6.69M	6.69M
Machinery, Total	25.23M	29.08M	37.11M	83.64M	106M
Full Time Employees	-	374	508	753	-
Accumulated Allowance for Doubtful Accounts (Supple)	70.97M	80.62M	81.46M	81.46M	148M

Fiscal Period: March	2020	2021	2022	2023	2024
Net Income	330M	610M	1.06B	1.34B	1.03B
Depreciation & Amortization - CF	6.58M	5.94M	11.49M	12.22M	27.47M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	12.89M	40.59M
Depreciation & Amortization, Total	6.58M	5.94M	11.49M	25.11M	68.06M
Amortization of Deferred Charges, Total - (CF)	490K	680K	1.88M	3.93M	3.58M
(Gain) Loss From Sale Of Asset	-17.69M	-	-	-	910K
(Gain) Loss on Sale of Investments - (CF)	-	-50K	-140K	-140K	-1.49M
Asset Writedown & Restructuring Costs	-	-	1.3M	10K	1.45M
Provision and Write-off of Bad Debts	48.18M	22.91M	3.19M	10.85M	791M
Net Cash From Discontinued Operations	-	-	-	-	-
Other Operating Activities, Total	-200M	-406M	-138M	-175M	-181M
Change In Accounts Receivable	-106M	270M	-242M	-1.04B	-862M
Change In Inventories	-	-	-2.62M	-4.03M	-1.81M
Change In Accounts Payable	206M	-4.53M	90.98M	380M	47.92M
Change in Unearned Revenues	-	-32.35M	-310M	580M	45.07M
Change in Other Net Operating Assets	6.47M	271M	-273M	-2.32B	298M
Cash from Operations	275M	738M	202M	-1.19B	1.24B
Capital Expenditure	-30.82M	-5.84M	-203M	-52.87M	-115M
Sale of Property, Plant, and Equipment	-	-	-	5.96M	5.63M
Cash Acquisitions	-1.63M	-	-	-	97.02M
Sale (Purchase) of Real Estate properties	77.49M	-	-	-	-
Investment in Marketable and Equity Securities, Total	-668M	-668M	-469M	780M	-509M
Other Investing Activities, Total	78M	125M	108M	92.78M	89.37M
Cash from Investing	-545M	-549M	-564M	826M	-432M
Short Term Debt Issued, Total	67.6M	5.13M	34.26M	64.09M	400M
Long-Term Debt Issued, Total	-	-	-	1.07M	36.25M
Total Debt Issued	67.6M	5.13M	34.26M	65.16M	436M
Short Term Debt Repaid, Total	-	-	-	-	-493M
Long-Term Debt Repaid, Total	-1.77M	-	-	-1.77M	-6.14M
Total Debt Repaid	-1.77M	-	-	-1.77M	-499M
Issuance of Common Stock	-	-	-	-	847M
Common Dividends Paid	-	-	-326M	-	-177M
Common & Preferred Stock Dividends Paid	-	-	-326M	-	-177M
Other Financing Activities, Total	-1.87M	-2.73M	-19.74M	-24.96M	-49.18M
Cash from Financing	63.96M	2.4M	-311M	38.43M	557M
Net Change in Cash	-207M	192M	-673M	-330M	1.37B
Supplemental Items
Cash Interest Paid	540K	2.73M	19.74M	24.96M	49.18M
Cash Income Tax Paid (Refund)	57.44M	242M	419M	600M	528M
Levered Free Cash Flow	234M	424M	332M	-1.01B	2.47B
Unlevered Free Cash Flow	253M	444M	344M	-992M	2.5B
Change In Net Working Capital	-188M	-173M	292M	2.07B	-1.25B
Net Debt Issued / Repaid	65.83M	5.13M	34.26M	63.39M	-63.18M

Fiscal Period: March	2020	2021	2022	2023	2024
Profitability
Return on Assets	3.31	7.88	18.76	18.73	16.27
Return on Total Capital	10.04	18.81	35.44	29.73	23.49
Return On Equity %	38.99	46.23	53.16	44.24	20.8
Return on Common Equity	38.99	46.23	53.16	44.3	21.16
Margin Analysis
Gross Profit Margin %	73.77	78.28	86.58	83.66	75.26
SG&A Margin	19.22	14.05	14.37	19.28	14.98
EBITDA Margin %	10.31	41.17	56.65	39.93	36.05
EBITA Margin %	10	40.62	56.17	39.68	35.73
EBIT Margin %	10	40.62	56.17	39.39	35.05
Income From Continuing Operations Margin %	23.33	57.17	45	29.88	17.52
Net Income Margin %	23.33	57.17	45	29.9	17.46
Net Avail. For Common Margin %	23.33	57.17	45	29.9	17.46
Normalized Net Income Margin	17.87	48.51	37.72	25.34	22.16
Levered Free Cash Flow Margin	16.59	39.77	14.11	-22.47	41.76
Unlevered Free Cash Flow Margin	17.9	41.63	14.62	-22.11	42.3
Asset Turnover
Asset Turnover	0.53	0.31	0.53	0.76	0.74
Fixed Assets Turnover	18.97	13.94	29.64	36.91	33.43
Receivables Turnover (Average Receivables)	2.83	2.45	5.76	4.3	3.04
Inventory Turnover (Average Inventory)	-	-	-	158.39	193.68
Short Term Liquidity
Current Ratio	1.71	1.74	1.32	2.03	2.29
Quick Ratio	1.38	0.89	0.58	1	1.82
Operating Cash Flow to Current Liabilities	0.19	0.35	0.08	-0.37	0.51
Days Sales Outstanding (Average Receivables)	129.5	148.95	63.36	84.87	120.37
Days Outstanding Inventory (Average Inventory)	-	-	-	2.3	1.89
Average Days Payable Outstanding