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BSE Code : 78823 | NSE Symbol : CELLPOINT | ISIN : INE0O0001013 | Industry : Retail |

Profit and Loss

Particulars (₹ Cr)	Mar 2024	Mar 2023	Mar 2022	Mar 2021	Mar 2020
Revenue From Operations	321.23	295.67	269.16	223.01	277.56
Sale of Products	309.68	283.43	257.08	213.89	263.25
Sale of Services	0.00	0.00	0.00	0.00	0.00
Income from Investment and Financial Services	0.00	0.00	0.00	0.00	0.00
Income from Insurance Operations	0.00	0.00	0.00	0.00	0.00
Other Operating Revenue	11.56	12.25	12.09	9.12	14.31
Less: Excise Duty / GST	0.00	0.00	0.00	0.00	0.00
Revenue From Operations - Net	321.23	295.67	269.16	223.01	277.56
Other Income	1.67	1.33	0.88	0.55	0.56
Total Revenue	322.90	297.01	270.04	223.56	278.12
Changes in Inventories	-9.17	-7.89	-12.31	-6.04	-3.15
Cost of Material Consumed	0.00	0.00	0.00	0.00	0.00
Internally Manufactured Intermediates Consumed	0.00	0.00	0.00	0.00	0.00
Purchases of Stock-in-Trade	278.98	246.47	233.73	192.81	234.92
Employee Benefits	11.28	10.46	9.98	8.93	10.54
Total Other Expenses	31.48	28.63	27.07	19.74	25.93
Manufacturing / Operating Expenses	1.82	1.65	1.29	1.28	1.52
Administrative and Selling Expenses	29.53	26.83	25.45	18.12	24.26
Other Expenses	0.14	0.14	0.33	0.34	0.15
Finance Costs	5.74	8.53	8.03	5.64	5.96
Depreciation and Amortization	1.86	0.95	1.12	1.20	1.53
Total Expenses	320.18	287.14	267.62	222.29	275.73
Profit Before Exceptional Items and Tax	2.72	9.87	2.43	1.27	2.39
Exceptional Items Before Tax	0.00	0.00	0.00	0.00	0.00
Profit Before Extraordinary Items and Tax	2.72	9.87	2.43	1.27	2.39
Extraordinary Items Before Tax	0.00	0.00	0.00	0.00	0.00
Other Adjustments Before Tax	0.00	0.00	0.00	0.00	0.00
Profit Before Tax	2.72	9.87	2.43	1.27	2.39
Taxation	1.03	3.14	0.78	0.58	0.79
Current Tax	0.82	2.97	0.86	0.68	0.93
MAT Credit Entitlement	0.00	0.00	0.00	0.00	0.00
Deferred Tax	-0.03	0.16	-0.08	-0.09	-0.17
Other Tax	0.00	0.00	0.00	0.00	0.00
Adjust for Previous Year	0.24	0.01	0.00	0.00	0.04
Profit After Tax	1.69	6.73	1.65	0.69	1.60
Extraordinary Items After Tax	0.00	0.00	0.00	0.00	0.00
Discontinued Operations After Tax	0.00	0.00	0.00	0.00	0.00
Profit / (Loss) from Discontinuing Operations	0.00	0.00	0.00	0.00	0.00
Tax Expenses of Discontinuing Operations	0.00	0.00	0.00	0.00	0.00
Profit Attributable to Shareholders	1.69	6.73	1.65	0.69	1.60
Adjustments to Net Income	0.00	0.00	0.00	0.00	0.00
Preference Dividend	0.00	0.00	0.00	0.00	0.00
Profit Attributable to Equity Shareholders	1.69	6.73	1.65	0.69	1.60
Earning Per Share - Basic	0.97	4.93	1.21	6.08	14.06
Earning Per Share - Diluted	0.97	4.93	1.21	6.08	14.06

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Cell Point (India) Ltd

Profit and Loss