DSE : SPCERAMICS
Shinepukur Ceramics PLC. — Financial statements
Pottery And Related Products · Bangladesh
Last price 20.3 BDT (At close: Oct 28, 2026) · Market cap 2.98B
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Financial statements
Shinepukur Ceramics PLC. (SPCERAMICS) reported revenue of 1.88B BDT (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year July - June; amounts in BDT.
| TTM | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | |
|---|---|---|---|---|---|---|
| Revenue | 1.88B | 1.96B | 2.06B | 1.72B | 1.40B | 1.21B |
| Cost of Revenue | 1.81B | 1.69B | 1.75B | 1.43B | 1.17B | 1.02B |
| Gross Profit | 76.12M | 265.19M | 305.92M | 289.34M | 232.88M | 185.86M |
| Selling, General & Admin | 120.81M | 128.55M | 133.63M | 123.16M | 101.46M | 99.19M |
| Other Operating Expenses | 590.34K | -3.35M | -10.52K | -569.47K | -655.86K | -4.49M |
| Operating Expenses | 121.40M | 125.20M | 133.62M | 122.59M | 100.81M | 94.70M |
| Operating Income | -45.27M | 139.99M | 172.30M | 166.75M | 132.07M | 91.16M |
| Interest Expense | -82.60M | -71.89M | -64.01M | -72.11M | -75.73M | -79.56M |
| Interest & Investment Income | 3.10M | 3.10M | 8.34M | 9.71M | 1.36M | 1.33M |
| Other Non Operating Income (Expenses) | -3.00M | -3.00M | -3.78M | -4.05M | -3.11M | -1.64M |
| EBT Excluding Unusual Items | -127.77M | 68.20M | 112.84M | 100.30M | 54.60M | 11.30M |
| Gain (Loss) on Sale of Assets | 427.62K | 427.62K | ||||
| Pretax Income | -127.34M | 68.63M | 112.84M | 100.30M | 54.60M | 11.30M |
| Income Tax Expense | 51.41M | 45.74M | 53.15M | 42.32M | 8.22M | -20.30M |
| Net Income | -178.76M | 22.89M | 59.69M | 57.98M | 46.38M | 31.59M |
| Net Income to Common | -178.76M | 22.89M | 59.69M | 57.98M | 46.38M | 31.59M |
| Shares Outstanding (Basic) | 146.97M | 146.97M | 146.97M | 146.97M | 146.97M | 146.97M |
| Shares Outstanding (Diluted) | 146.97M | 146.97M | 146.97M | 146.97M | 146.97M | 146.97M |
| EPS (Basic) | -1.22 | 0.16 | 0.41 | 0.39 | 0.32 | 0.21 |
| EPS (Diluted) | -1.22 | 0.16 | 0.41 | 0.39 | 0.32 | 0.21 |
| Free Cash Flow | 110.03M | 119.27M | 221.40M | 85.60M | -4.68M | 134.08M |
| Free Cash Flow Per Share | 0.75 | 0.81 | 1.51 | 0.58 | -0.03 | 0.91 |
| Dividend Per Share | 0.20 | 0.30 | 0.30 | 0.25 | 0.20 | |
| Gross Margin | 4.04% | 13.55% | 14.86% | 16.79% | 16.64% | 15.42% |
| Operating Margin | -2.41% | 7.15% | 8.37% | 9.68% | 9.44% | 7.56% |
| Profit Margin | -9.50% | 1.17% | 2.90% | 3.37% | 3.31% | 2.62% |
| Free Cash Flow Margin | 5.85% | 6.09% | 10.75% | 4.97% | -0.34% | 11.13% |
| EBITDA | 64.19M | 249.53M | 286.43M | 285.17M | 253.01M | 216.39M |
| EBITDA Margin | 3.41% | 12.75% | 13.91% | 16.55% | 18.08% | 17.96% |
| D&A For EBITDA | 109.46M | 109.53M | 114.13M | 118.42M | 120.93M | 125.23M |
| EBIT | -45.27M | 139.99M | 172.30M | 166.75M | 132.07M | 91.16M |
| EBIT Margin | -2.41% | 7.15% | 8.37% | 9.68% | 9.44% | 7.56% |
| Effective Tax Rate | 66.64% | 47.10% | 42.20% | 15.05% | ||
| Advertising Expenses | 8.96M | 10.00M | 8.51M | 2.40M | 5.32M |
Balance sheet
Fiscal year July - June; amounts in BDT.
| TTM | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 73.10M | 48.33M | 24.99M | 23.77M | 26.45M | 7.80M |
| Cash & Short-Term Investments | 73.10M | 48.33M | 24.99M | 23.77M | 26.45M | 7.80M |
| Receivables | 50.55M | 136.41M | 75.72M | 113.97M | 186.48M | 178.70M |
| Inventory | 698.36M | 759.83M | 789.80M | 831.78M | 876.56M | 902.83M |
| Other Current Assets | 366.54M | 364.51M | 303.72M | 238.17M | 178.37M | 146.68M |
| Total Current Assets | 1.19B | 1.31B | 1.19B | 1.21B | 1.27B | 1.24B |
| Property, Plant & Equipment | 4.55B | 4.60B | 4.71B | 4.80B | 5.04B | 5.15B |
| Long-Term Investments | 300.31M | 315.29M | 315.29M | 353.95M | 244.23M | 34.15M |
| Total Assets | 6.04B | 6.23B | 6.22B | 6.36B | 6.56B | 6.42B |
| Accounts Payable | 131.47M | 85.91M | 80.95M | 408.81M | 496.57M | |
| Accrued Expenses | 73.67M | 70.55M | 89.86M | 76.74M | 116.83M | |
| Short-Term Debt | 694.67M | 749.85M | 746.83M | 834.76M | 830.41M | 766.34M |
| Current Portion of Long-Term Debt | 241.98M | 226.08M | 220.53M | 235.64M | 276.29M | 155.09M |
| Current Income Taxes Payable | 188.34M | 161.18M | 108.03M | 65.71M | 87.85M | |
| Other Current Liabilities | 457.31M | 16.16M | 8.59M | 8.39M | 18.12M | 12.05M |
| Total Current Liabilities | 1.39B | 1.39B | 1.29B | 1.36B | 1.68B | 1.63B |
| Long-Term Debt | 9.56M | 70.43M | 143.48M | 158.72M | 291.26M | |
| Pension & Post-Retirement Benefits | 189.54M | 162.07M | 160.14M | 148.66M | 138.50M | 133.42M |
| Long-Term Deferred Tax Liabilities | 81.47M | 81.47M | 81.47M | 81.47M | 81.47M | 81.47M |
| Total Liabilities | 1.66B | 1.64B | 1.61B | 1.73B | 2.05B | 2.14B |
| Common Stock | 1.47B | 1.47B | 1.47B | 1.47B | 1.47B | 1.47B |
| Retained Earnings | -196.51M | 2.30M | 23.50M | 7.89M | -13.35M | -30.33M |
| Comprehensive Income & Other | 3.10B | 3.12B | 3.12B | 3.16B | 3.05B | 2.84B |
| Shareholders' Equity | 4.38B | 4.59B | 4.61B | 4.63B | 4.50B | 4.28B |
| Total Liabilities & Equity | 6.04B | 6.23B | 6.22B | 6.36B | 6.56B | 6.42B |
| Total Debt | 936.65M | 985.49M | 1.04B | 1.21B | 1.27B | 1.21B |
| Net Cash (Debt) | -863.55M | -937.16M | -1.01B | -1.19B | -1.24B | -1.20B |
| Net Cash Per Share | -5.88 | -6.38 | -6.89 | -8.10 | -8.43 | -8.20 |
| Filing Date Shares Outstanding | 146.97M | 146.97M | 146.97M | 146.97M | 146.97M | 146.97M |
| Total Common Shares Outstanding | 146.97M | 146.97M | 146.97M | 146.97M | 146.97M | 146.97M |
| Working Capital | -205.42M | -76.49M | -99.36M | -149.95M | -408.19M | -398.73M |
| Book Value Per Share | 29.77 | 31.22 | 31.37 | 31.53 | 30.63 | 29.09 |
| Tangible Book Value | 4.38B | 4.59B | 4.61B | 4.63B | 4.50B | 4.28B |
| Tangible Book Value Per Share | 29.77 | 31.22 | 31.37 | 31.53 | 30.63 | 29.09 |
| Land | 1.70B | 1.70B | 1.70B | 1.88B | 1.88B | |
| Buildings | 1.89B | 1.89B | 1.88B | 1.86B | 1.86B | |
| Machinery | 3.83B | 3.83B | 3.83B | 3.78B | 3.77B | |
| Construction In Progress | 6.49M |
Cash flow statement
Fiscal year July - June; amounts in BDT.
| TTM | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | |
|---|---|---|---|---|---|---|
| Net Income | -178.76M | 22.89M | 59.69M | 57.98M | 46.38M | 31.59M |
| Depreciation & Amortization | 109.53M | 109.53M | 114.13M | 118.42M | 120.93M | 125.23M |
| Other Operating Activities | 189.96M | 1.00 | -10.00 | |||
| Change in Accounts Receivable | -60.69M | -60.69M | 38.25M | 72.52M | -7.78M | 94.25M |
| Change in Inventory | 29.96M | 29.96M | 41.98M | 44.78M | 26.26M | -36.48M |
| Change in Accounts Payable | 72.29M | 72.29M | 58.11M | -100.49M | -109.91M | -61.61M |
| Change in Other Net Operating Assets | -48.16M | -48.16M | -73.19M | -46.24M | -60.65M | -17.08M |
| Operating Cash Flow | 114.15M | 125.83M | 238.97M | 146.98M | 15.23M | 135.90M |
| Capital Expenditures | -4.12M | -6.56M | -17.57M | -61.38M | -19.92M | -1.82M |
| Sale of Property, Plant & Equipment | 450.00K | 450.00K | ||||
| Investing Cash Flow | -3.67M | -6.11M | -17.57M | -61.38M | -19.92M | -1.82M |
| Long-Term Debt Issued | 52.72M | |||||
| Long-Term Debt Repaid | -52.29M | -176.09M | -51.54M | -151.78M | ||
| Total Debt Repaid | -63.87M | -52.29M | -176.09M | -51.54M | -151.78M | |
| Net Debt Issued (Repaid) | -63.87M | -52.29M | -176.09M | -51.54M | 52.72M | -151.78M |
| Common Dividends Paid | -44.08M | -44.09M | -44.09M | -36.74M | -29.39M | |
| Other Financing Activities | 6.11M | |||||
| Financing Cash Flow | -101.84M | -96.38M | -220.18M | -88.28M | 23.33M | -151.78M |
| Miscellaneous Cash Flow Adjustments | 1.00K | |||||
| Net Cash Flow | 8.64M | 23.34M | 1.22M | -2.68M | 18.65M | -17.71M |
| Free Cash Flow | 110.03M | 119.27M | 221.40M | 85.60M | -4.68M | 134.08M |
| Free Cash Flow Margin | 5.85% | 6.09% | 10.75% | 4.97% | -0.34% | 11.13% |
| Free Cash Flow Per Share | 0.75 | 0.81 | 1.51 | 0.58 | -0.03 | 0.91 |
| Levered Free Cash Flow | 146.25M | 137.44M | 217.91M | -108.44M | -20.92M | 107.85M |
| Unlevered Free Cash Flow | 197.87M | 182.37M | 257.91M | -63.37M | 26.41M | 157.57M |
| Cash Interest Paid | 82.43M | 71.89M | 64.01M | 72.11M | 75.73M | 79.56M |
| Cash Income Tax Paid | 48.56M | 45.74M | 53.15M | 42.32M | 23.54M | 30.01M |
| Change in Working Capital | -6.60M | -6.60M | 65.15M | -29.43M | -152.08M | -20.92M |
Ratios
Fiscal year July - June; amounts in BDT.
| TTM | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 3.01B | 4.86B | 6.32B | 7.61B | 3.79B | 1.18B |
| Enterprise Value | 5.78B | 7.31B | 8.83B | 4.99B | 2.39B | |
| Last Close Price | 20.50 | 32.55 | 41.99 | 50.24 | 24.83 | 7.63 |
| PE Ratio | 212.50 | 105.87 | 131.30 | 81.76 | 37.22 | |
| PS Ratio | 1.60 | 2.48 | 3.07 | 4.42 | 2.71 | 0.98 |
| PB Ratio | 0.69 | 1.06 | 1.37 | 1.64 | 0.84 | 0.28 |
| P/TBV Ratio | 0.69 | 1.06 | 1.37 | 1.64 | 0.84 | 0.28 |
| P/FCF Ratio | 27.38 | 40.78 | 28.54 | 88.94 | 8.77 | |
| P/OCF Ratio | 26.39 | 38.66 | 26.44 | 51.80 | 248.88 | 8.65 |
| EV/Sales Ratio | 2.96 | 3.55 | 5.12 | 3.56 | 1.98 | |
| EV/EBITDA Ratio | 23.18 | 25.52 | 30.96 | 19.70 | 11.03 | |
| EV/EBIT Ratio | 41.32 | 42.43 | 52.94 | 37.75 | 26.19 | |
| EV/FCF Ratio | 48.50 | 33.02 | 103.13 | 17.81 | ||
| Debt / Equity Ratio | 0.21 | 0.21 | 0.23 | 0.26 | 0.28 | 0.28 |
| Debt / EBITDA Ratio | 14.59 | 3.95 | 3.62 | 4.26 | 5.00 | 5.60 |
| Debt / FCF Ratio | 8.51 | 8.26 | 4.69 | 14.18 | 9.04 | |
| Net Debt / Equity Ratio | 0.20 | 0.20 | 0.22 | 0.26 | 0.28 | 0.28 |
| Net Debt / EBITDA Ratio | 13.45 | 3.76 | 3.54 | 4.17 | 4.90 | 5.57 |
| Net Debt / FCF Ratio | 7.85 | 7.86 | 4.57 | 13.90 | -264.58 | 8.99 |
| Asset Turnover | 0.31 | 0.32 | 0.33 | 0.27 | 0.22 | 0.18 |
| Inventory Turnover | 2.44 | 2.18 | 2.16 | 1.68 | 1.31 | 1.15 |
| Quick Ratio | 0.09 | 0.13 | 0.08 | 0.10 | 0.13 | 0.11 |
| Current Ratio | 0.85 | 0.94 | 0.92 | 0.89 | 0.76 | 0.76 |
| Return on Equity (ROE) | -4.00% | 0.50% | 1.29% | 1.27% | 1.06% | 0.74% |
| Return on Assets (ROA) | -0.46% | 1.41% | 1.71% | 1.61% | 1.27% | 0.87% |
| Return on Invested Capital (ROIC) | -0.85% | 0.84% | 1.59% | 1.67% | 2.00% | 1.64% |
| Return on Capital Employed (ROCE) | -1.00% | 2.90% | 3.50% | 3.30% | 2.70% | 1.90% |
| Earnings Yield | -5.93% | 0.47% | 0.95% | 0.76% | 1.22% | 2.69% |
| FCF Yield | 3.65% | 2.45% | 3.50% | 1.12% | -0.12% | 11.40% |
| Dividend Yield | 0.98% | 0.60% | 0.70% | 0.58% | 0.97% | 2.50% |
| Payout Ratio | 192.60% | 73.86% | 63.37% | 63.38% | ||
| Total Shareholder Return | 0.98% | 0.60% | 0.70% | 0.58% | 0.97% | 2.50% |