Art Nirman Ltd
NSE:ARTNIRMAN
Income Statement
Earnings Waterfall
Art Nirman Ltd
Income Statement
Art Nirman Ltd
| Jun-2022 | Sep-2022 | Dec-2022 | Mar-2023 | Jun-2023 | Sep-2023 | Dec-2023 | Mar-2024 | Jun-2024 | Sep-2024 | Dec-2024 | Mar-2025 | Jun-2025 | Sep-2025 | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | |||||||||||||||
| Interest Expense |
0
|
0
|
0
|
2
|
0
|
0
|
0
|
5
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Revenue |
281
N/A
|
96
-66%
|
80
-16%
|
197
+145%
|
246
+25%
|
299
+21%
|
326
+9%
|
343
+5%
|
346
+1%
|
311
-10%
|
318
+2%
|
274
-14%
|
234
-15%
|
217
-7%
|
|
| Gross Profit | |||||||||||||||
| Cost of Revenue |
(272)
|
(61)
|
0
|
(90)
|
(126)
|
(163)
|
(195)
|
(197)
|
(127)
|
(101)
|
(89)
|
19
|
3
|
87
|
|
| Gross Profit |
10
N/A
|
35
+269%
|
81
+130%
|
107
+32%
|
120
+12%
|
136
+13%
|
131
-4%
|
146
+11%
|
219
+50%
|
210
-4%
|
230
+9%
|
293
+28%
|
237
-19%
|
304
+28%
|
|
| Operating Income | |||||||||||||||
| Operating Expenses |
(51)
|
(65)
|
(84)
|
(104)
|
(116)
|
(125)
|
(118)
|
(132)
|
(202)
|
(195)
|
(214)
|
(266)
|
(215)
|
(275)
|
|
| Selling, General & Administrative |
(7)
|
(7)
|
(7)
|
(14)
|
(10)
|
(10)
|
(9)
|
(17)
|
(7)
|
(7)
|
(7)
|
(242)
|
(7)
|
(8)
|
|
| Depreciation & Amortization |
(5)
|
(5)
|
(5)
|
(7)
|
(7)
|
(7)
|
(7)
|
(7)
|
(7)
|
(7)
|
(7)
|
(6)
|
(6)
|
(5)
|
|
| Other Operating Expenses |
(39)
|
(53)
|
(71)
|
(83)
|
(98)
|
(108)
|
(102)
|
(109)
|
(189)
|
(182)
|
(201)
|
(18)
|
(202)
|
(262)
|
|
| Operating Income |
(42)
N/A
|
(30)
+29%
|
(3)
+91%
|
3
N/A
|
4
+64%
|
11
+159%
|
13
+15%
|
14
+6%
|
17
+22%
|
15
-11%
|
16
+7%
|
27
+70%
|
22
-19%
|
29
+35%
|
|
| Pre-Tax Income | |||||||||||||||
| Interest Income Expense |
(0)
|
(0)
|
(0)
|
(2)
|
(2)
|
(2)
|
(2)
|
(4)
|
(6)
|
(6)
|
(6)
|
(7)
|
(11)
|
(20)
|
|
| Non-Reccuring Items |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Gain/Loss on Disposition of Assets |
0
|
0
|
0
|
(0)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Total Other Income |
0
|
0
|
0
|
(0)
|
2
|
2
|
2
|
2
|
3
|
3
|
5
|
(0)
|
4
|
4
|
|
| Pre-Tax Income |
(41)
N/A
|
(30)
+29%
|
(3)
+91%
|
1
N/A
|
4
+377%
|
11
+178%
|
13
+17%
|
11
-12%
|
14
+19%
|
12
-10%
|
14
+16%
|
20
+38%
|
15
-24%
|
14
-7%
|
|
| Net Income | |||||||||||||||
| Tax Provision |
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
| Income from Continuing Operations |
(41)
|
(30)
|
(3)
|
1
|
4
|
11
|
13
|
12
|
14
|
13
|
15
|
20
|
15
|
14
|
|
| Net Income (Common) |
(41)
N/A
|
(30)
+29%
|
(3)
+91%
|
1
N/A
|
4
+279%
|
11
+167%
|
13
+17%
|
12
-11%
|
14
+19%
|
13
-10%
|
15
+16%
|
20
+36%
|
15
-24%
|
14
-7%
|
|
| EPS (Diluted) |
-1.58
N/A
|
-1.55
+2%
|
-0.11
+93%
|
0.04
N/A
|
0.18
+350%
|
0.47
+161%
|
0.51
+9%
|
0.47
-8%
|
0.55
+17%
|
0.49
-11%
|
0.57
+16%
|
0.8
+40%
|
0.62
-23%
|
0.51
-18%
|
|