Income Statement Riyaasat Lifestyle Limited

Stocks

544804

INE0KYI01012

Apparel & Accessories

Market Closed - Bombay S.E. 11:02:21 27/08/2026 BST			5-day change	1st Jan Change
63.50 ^INR	0.00%		+13.39%	-

07-21	Riyaasat Lifestyle Limited Reports Earnings Results for the Full Year Ended March 31, 2026	CI
06-29	Riyaasat Lifestyle Limited has completed an IPO in the amount of INR 301.9728 million.	CI

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Published financial data: RIYAASAT LIFESTYLE LIMITED

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Revenues	43.65M	209M	229M	248M
Other Revenues, Total	-	-	10	-
Total Revenues	43.65M	209M	229M	248M
Cost of Goods Sold, Total	33.36M	107M	98.14M	55.2M
Gross Profit	10.28M	102M	131M	193M
Selling General & Admin Expenses, Total	4.82M	38.88M	58.53M	56.21M
Depreciation & Amortization - (IS)	95.58K	692K	1.16M	1.53M
Other Operating Expenses	4.29M	44.94M	14.31M	68.44M
Other Operating Expenses, Total	9.2M	84.51M	74M	126M
Operating Income	1.09M	17.8M	56.61M	66.67M
Interest Expense, Total	-	-1.23K	-4.45M	-6.01M
Interest And Investment Income	-	6.79K	1.42K	-
Net Interest Expenses	-	5.56K	-4.44M	-6.01M
Other Non Operating Income (Expenses)	-5.84K	-1.06M	-2.08M	-1.76M
EBT, Excl. Unusual Items	1.08M	16.74M	50.08M	58.9M
Gain (Loss) On Sale Of Assets	-	-	-	-132K
EBT, Incl. Unusual Items	1.08M	16.74M	50.08M	58.77M
Income Tax Expense	281K	2.89M	9.05M	10.11M
Earnings From Continuing Operations	800K	13.85M	41.03M	48.66M
Net Income to Company	800K	13.85M	41.03M	48.66M
Net Income - (IS)	800K	13.85M	41.03M	48.66M
Net Income to Common Incl Extra Items	800K	13.85M	41.03M	48.66M
Net Income to Common Excl. Extra Items	800K	13.85M	41.03M	48.66M
Per Share Items
Net EPS - Basic	1.56	1.8	5.34	6.17
Basic EPS - Continuing Operations	1.56	1.8	5.34	6.17
Basic Weighted Average Shares Outstanding	512K	7.69M	7.69M	7.89M
Net EPS - Diluted	1.56	1.8	5.34	6.17
Diluted EPS - Continuing Operations	1.56	1.8	5.34	6.17
Diluted Weighted Average Shares Outstanding	512K	7.69M	7.69M	7.89M
Normalized Basic EPS	3.16	1.36	4.07	4.67
Normalized Diluted EPS	3.16	1.36	4.07	4.67
Supplemental Items
EBITDA	-	18.49M	57.77M	68.19M
EBITA	1.09M	17.8M	56.61M	66.67M
EBIT	1.09M	17.8M	56.61M	66.67M
EBITDAR	-	35.74M	84.88M	96.95M
Total Revenues (As Reported)	43.66M	209M	233M	252M
Effective Tax Rate - (Ratio)	26	17.26	18.08	17.2
Total Current Taxes	286K	2.92M	8.89M	10.23M
Total Deferred Taxes	-5.12K	-48.21K	-294K	-123K
Normalized Net Income	675K	10.46M	31.3M	36.81M
Interest on Long-Term Debt	-	880	-	-
Non-Cash Pension Expense	-	-	1.19M	-1.1M
Supplemental Operating Expense Items
Advertising Expense	220K	1.19M	1.53M	-
Marketing Expenses	86K	298K	2.48M	-
Selling and Marketing Expenses	306K	1.48M	4.01M	-
Net Rental Expense, Total	297K	17.25M	27.1M	28.76M
Imputed Operating Lease Interest Expense	-	30.09K	33.46M	20.31M
Imputed Operating Lease Depreciation	-	17.22M	-6.35M	8.45M
Maintenance & Repair Expenses, Total	700K	56.11K	4.47M	-

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Assets
Cash And Equivalents	1.5M	1.35M	694K	4.08M
Total Cash And Short Term Investments	1.5M	1.35M	694K	4.08M
Accounts Receivable, Total	12.93M	550K	3.31M	6.8M
Other Receivables	-	-	310K	-
Notes Receivable	-	17.82M	5.02M	41.91M
Total Receivables	12.93M	18.37M	8.64M	48.71M
Inventory	7.81M	52.7M	150M	214M
Prepaid Expenses	-	18.04K	46.13K	68K
Other Current Assets, Total	612K	370K	9.88M	48K
Total Current Assets	22.86M	72.81M	169M	267M
Gross Property Plant And Equipment	613K	2.56M	5.06M	6.4M
Accumulated Depreciation	-95.58K	-787K	-1.16M	-3.48M
Net Property Plant And Equipment	517K	1.77M	3.9M	2.93M
Deferred Tax Assets Long-Term	5.12K	53.33K	347K	468K
Other Long-Term Assets, Total	1.52M	3.5M	4.33M	68.79M
Total Assets	24.9M	78.14M	177M	339M
Liabilities
Accounts Payable, Total	22.16M	38.75M	31.37M	41.55M
Accrued Expenses, Total	47.26K	2.9M	23.59M	17.72M
Short-term Borrowings	-	-	46.36M	63.34M
Current Portion of Long-Term Debt	-	-	-	4.25M
Current Income Taxes Payable	286K	2.62M	7.39M	10.22M
Other Current Liabilities	-10	1.54M	3.32M	48.91M
Total Current Liabilities	22.49M	45.8M	112M	186M
Long-Term Debt	1.11M	10.18M	1.08M	21.07M
Pension & Other Post Retirement Benefits	-	-	1.19M	1.06M
Other Non Current Liabilities	-	10	-	-
Total Liabilities	23.6M	55.98M	114M	208M
Common Stock, Total	500K	7.5M	7.5M	78.96M
Retained Earnings	800K	14.65M	55.68M	52.05M
Total Common Equity	1.3M	22.15M	63.18M	131M
Total Equity	1.3M	22.15M	63.18M	131M
Total Liabilities And Equity	24.9M	78.14M	177M	339M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	512K	7.69M	7.69M	7.9M
ECS Total Common Shares Outstanding	512K	7.69M	7.69M	7.9M
Book Value / Share	2.54	2.88	8.22	16.59
Tangible Book Value	1.3M	22.15M	63.18M	131M
Tangible Book Value Per Share	2.54	2.88	8.22	16.59
Total Debt	1.11M	10.18M	47.44M	88.66M
Net Debt	-398K	8.83M	46.75M	84.58M
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	-	-	1.06M
Debt Equivalent Oper. Leases	-	138M	217M	230M
Account Code - Inventory Valuation	3	3	3	3
Inventories - Raw Materials, Total	-	4.6M	14.22M	20.34M
Inventories - Work In Process, Total	-	-	-	13.58M
Inventories - Finished Goods, Total	7.81M	48.09M	135M	180M
Machinery, Total	613K	2.56M	5.06M	6.4M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Net Income	-	13.85M	41.03M	48.66M
Depreciation & Amortization - CF	-	692K	1.16M	1.53M
Depreciation & Amortization, Total	-	692K	1.16M	1.53M
Other Operating Activities, Total	-	255K	-293K	7.64M
Change In Accounts Receivable	-	12.38M	-20.65K	-3.5M
Change In Inventories	-	-44.88M	-96.96M	-64.37M
Change In Accounts Payable	-	16.59M	-7.92M	10.17M
Change in Other Net Operating Assets	-	-13.16M	28.36M	14.81M
Cash from Operations	-	-14.28M	-34.63M	14.94M
Capital Expenditure	-	-1.95M	-3.29M	-556K
Other Investing Activities, Total	-	-	-	-64.46M
Cash from Investing	-	-1.95M	-3.29M	-65.02M
Short Term Debt Issued, Total	-	-	46.36M	21.24M
Long-Term Debt Issued, Total	-	9.07M	-	19.99M
Total Debt Issued	-	9.07M	46.36M	41.22M
Long-Term Debt Repaid, Total	-	-	-9.09M	-
Total Debt Repaid	-	-	-9.09M	-
Issuance of Common Stock	-	7M	-	20M
Other Financing Activities, Total	-	-	-	-7.76M
Cash from Financing	-	16.07M	37.26M	53.46M
Miscellaneous Cash Flow Adjustments	-	-	-10	-
Net Change in Cash	-	-153K	-656K	3.39M
Supplemental Items
Cash Interest Paid	-	-	-	6.01M
Cash Income Tax Paid (Refund)	-	-303K	8.89M	10.23M
Levered Free Cash Flow	-	-16.93M	-46.41M	-3.88M
Unlevered Free Cash Flow	-	-16.93M	-43.63M	-127K
Change In Net Working Capital	-	26.8M	76.89M	42.76M
Net Debt Issued / Repaid	-	9.07M	37.26M	41.22M

Fiscal Period: March	2022 (INR)	2023 (INR)	2024 (INR)	2025 (INR)
Profitability
Return on Assets	-	21.62	26.67	16.13
Return on Total Capital	-	64.04	49.5	25.29
Return On Equity %	-	118.14	96.16	50.34
Return on Common Equity	-	118.14	96.16	50.34
Margin Analysis
Gross Profit Margin %	23.56	48.87	57.1	77.75
SG&A Margin	11.03	18.57	25.59	22.66
EBITDA Margin %	-	8.83	25.26	27.49
EBITA Margin %	2.49	8.5	24.75	26.88
EBIT Margin %	2.49	8.5	24.75	26.88
Income From Continuing Operations Margin %	1.83	6.62	17.94	19.62
Net Income Margin %	1.83	6.62	17.94	19.62
Net Avail. For Common Margin %	1.83	6.62	17.94	19.62
Normalized Net Income Margin	1.55	5	13.68	14.84
Levered Free Cash Flow Margin	-	-8.09	-20.29	-1.56
Unlevered Free Cash Flow Margin	-	-8.09	-19.07	-0.05
Asset Turnover
Asset Turnover	-	4.07	1.72	0.96
Fixed Assets Turnover	-	182.68	80.66	72.69
Receivables Turnover (Average Receivables)	-	31.07	69.34	49.05
Inventory Turnover (Average Inventory)	-	3.54	0.97	0.3
Short Term Liquidity
Current Ratio	1.02	1.59	1.51	1.44
Quick Ratio	0.64	0.04	0.04	0.06
Operating Cash Flow to Current Liabilities	-	-0.31	-0.31	0.08
Days Sales Outstanding (Average Receivables)	-	11.75	5.28	7.44
Days Outstanding Inventory (Average Inventory)	-	103.16	377.32	1.2K
Average Days Payable Outstanding	-	73.17	66.28	111.3
Cash Conversion Cycle (Average Days)	-	41.74	316.32	1.1K
Long Term Solvency
Total Debt/Equity	85.05	45.94	75.09	67.68
Total Debt / Total Capital	45.96	31.48	42.88	40.36
LT Debt/Equity	85.05	45.94	1.72	16.08
Long-Term Debt / Total Capital	45.96	31.48	0.98	9.59
Total Liabilities / Total Assets	94.78	71.65	64.4	61.37
EBIT / Interest Expense	-	14.47K	12.73	11.1
EBITDA / Interest Expense	-	15.03K	13	11.35
(EBITDA - Capex) / Interest Expense	-	13.44K	12.26	11.26
Total Debt / EBITDA	-	0.55	0.82	1.3
Net Debt / EBITDA	-	0.48	0.81	1.24
Total Debt / (EBITDA - Capex)	-	0.62	0.87	1.31
Net Debt / (EBITDA - Capex)	-	0.53	0.86	1.25
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	99.85	9.27	8.43
Gross Profit, 1 Yr. Growth %	-	218.11	57.79	12.92
EBITDA, 1 Yr. Growth %	-	559.4	212.49	17.19
EBITA, 1 Yr. Growth %	-	591.28	218.1	16.9
EBIT, 1 Yr. Growth %	-	591.28	218.1	16.9
Earnings From Cont. Operations, 1 Yr. Growth %	-	621.72	196.18	19.14
Net Income, 1 Yr. Growth %	-	621.72	196.18	19.14
Normalized Net Income, 1 Yr. Growth %	-	545.48	199.14	16.64
Diluted EPS Before Extra, 1 Yr. Growth %	-	-51.9	196.2	16.19
Accounts Receivable, 1 Yr. Growth %	-	-95.74	0.63	105.65
Inventory, 1 Yr. Growth %	-	574.36	183.99	43.02
Net Property, Plant and Equip., 1 Yr. Growth %	-	243.29	119.58	-24.91
Total Assets, 1 Yr. Growth %	-	215.7	102.04	91.07
Tangible Book Value, 1 Yr. Growth %	-	1.6K	185.21	110.15
Common Equity, 1 Yr. Growth %	-	1.6K	185.21	110.15
Cash From Operations, 1 Yr. Growth %	-	-1.26K	142.6	-154.78
Capital Expenditures, 1 Yr. Growth %	-	32.61	68.52	-83.08
Levered Free Cash Flow, 1 Yr. Growth %	-	-	174.11	-89.1
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	157.71	-99.61
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	47.78	8.85
Gross Profit, 2 Yr. CAGR %	-	-	101.53	37.26
EBITDA, 2 Yr. CAGR %	-	-	353.95	94.13
EBITA, 2 Yr. CAGR %	-	-	368.95	95.72
EBIT, 2 Yr. CAGR %	-	-	368.95	95.72
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	362.34	91.88
Net Income, 2 Yr. CAGR %	-	-	362.34	91.88
Normalized Net Income, 2 Yr. CAGR %	-	-	339.42	89.8
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	19.36	81.64
Accounts Receivable, 2 Yr. CAGR %	-	-	-49.4	43.84
Inventory, 2 Yr. CAGR %	-	-	337.62	101.53
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	174.55	28.41
Total Assets, 2 Yr. CAGR %	-	-	167.79	96.4
Tangible Book Value, 2 Yr. CAGR %	-	-	597.21	146.88
Common Equity, 2 Yr. CAGR %	-	-	597.21	146.88
Cash From Operations, 2 Yr. CAGR %	-	-	431.37	15.3
Capital Expenditures, 2 Yr. CAGR %	-	-	49.49	-46.6
Levered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-61.99
Unlevered Free Cash Flow, 2 Yr. CAGR %	-	-	-	-93.12
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-	-	78.46
Gross Profit, 3 Yr. CAGR %	-	-	-	139.15
EBITDA, 3 Yr. CAGR %	-	-	-	289.28
EBITA, 3 Yr. CAGR %	-	-	-	297.68
EBIT, 3 Yr. CAGR %	-	-	-	297.68
Earnings From Cont. Operations, 3 Yr. CAGR %	-	-	-	297.13
Net Income, 3 Yr. CAGR %	-	-	-	297.13
Normalized Net Income, 3 Yr. CAGR %	-	-	-	282.2
Diluted EPS Before Extra, 3 Yr. CAGR %	-	-	-	59.66
Accounts Receivable, 3 Yr. CAGR %	-	-	-	-14.77
Inventory, 3 Yr. CAGR %	-	-	-	201.44
Net Property, Plant and Equip., 3 Yr. CAGR %	-	-	-	78.23
Total Assets, 3 Yr. CAGR %	-	-	-	145.17
Tangible Book Value, 3 Yr. CAGR %	-	-	-	368.14
Common Equity, 3 Yr. CAGR %	-	-	-	368.14
Cash From Operations, 3 Yr. CAGR %	-	-	-	94.3
Capital Expenditures, 3 Yr. CAGR %	-	-	-	-3.2