⚡ Flash Summary

D.S. Industries Limited’s corporate briefing presentation provides a snapshot of its financial performance. The company’s sales decreased significantly from 29.17 million Rupees in 2024 to 3.78 million Rupees in 2025. The company reported a net profit of 5.25 million Rupees in 2025 compared to a net loss of 3.46 million Rupees in 2024. Earnings per share increased from -0.04 Rupees to 0.06 Rupees. This improvement is despite the sales decline and is largely due to improved cost control and other income.

📌 Key Takeaways

• 📉 Sales decreased significantly to 3.78 million Rupees in 2025 from 29.17 million Rupees in 2024.
• ✅ The company achieved a net profit of 5.25 million Rupees in 2025, a turnaround from a net loss of 3.46 million Rupees in 2024.
• ⬆️ Earnings per share improved to 0.06 Rupees in 2025 from -0.04 Rupees in 2024.
• ⚠️ Gross profit shifted from 7.9 million Rupees in 2024 to a loss of 0.11 million Rupees in 2025.
• 💸 Operating loss decreased from 0.54 million Rupees in 2024 to 2.08 million Rupees in 2025.
• 💰 Other income decreased slightly from 17.67 million Rupees in 2024 to 11.37 million Rupees in 2025.
• 🏦 Finance cost increased from 0.38 million Rupees in 2024 to 0.79 million Rupees in 2025.
• 🤝 Share of profit of associates increased significantly to 8.51 million Rupees in 2025 from 2.86 million Rupees in 2024.
• 🧾 Total Equity increased from 183.79 million Rupees to 189.04 million Rupees.
• 🚧 Current liabilities decreased to 95.65 million Rupees in 2025 from 107.77 million Rupees in 2024.
• 🏢 Property, plant, and equipment decreased from 23.75 million Rupees to 19.72 million Rupees.
• 💸 Current assets decreased from 121.45 million Rupees to 110.44 million Rupees.

🎯 Investment Thesis

HOLD. The company has shown an impressive turnaround to profitability, but the dramatic revenue decline requires further investigation to ensure the profit is sustainable. A deeper dive into operational changes and market positioning is needed before changing to a BUY recommendation. Price target depends on future revenue stabilization and sustained profitability.