Kestrel Industries, financial review

EBITDA bridge, budget to actual

How each driver moved EBITDA against plan. Revenue effect is priced at budget gross margin; margin and mix captures the rest of gross profit.

Where revenue and margin come from

Box size is revenue; shade is gross margin. Hover any product line for detail.

Revenue against budget and last year

Where every rupee of revenue goes

Income statement as a flow: business-unit revenue into gross profit and cost of sales, then operating costs, depreciation, finance costs and tax, down to profit after tax. Hover a band or node.

Profit & loss variance

Click a row marked ▸ to expand it. Favourable variances in green, adverse in red; for cost lines, spending under budget is favourable.

13-week cash position

Closing cash by week. Shaded band is the forecast range (P10 to P90). Dashed line is the ₹150 Cr minimum liquidity covenant.

Cash conversion cycle

Days sales outstanding plus days inventory, minus days payables.

Receivables ageing by customer segment

Outstanding invoices by days past due. Government and PSU balances drive most of the over-90 exposure.

Operating cost control

Black bar is actual spend; gold tick is budget for the period. Bands show 90%, 100% and 110% of budget.

Debt maturity ladder

Principal repayments by fiscal year and facility. Total gross debt and weighted cost are shown in the corner; hover a block for terms.

Covenant headroom

Each bar runs from the covenant limit to the comfort zone. The dot is where Kestrel stands today; the faint dot is a year ago.