Future Consumer's Q2 financials show mixed performance, with highest PAT and EPS but rising debt and declining liquidity

Future Consumer, a microcap company in the FMCG industry, has recently declared its financial results for the quarter ending September 2024. The stock has been given a 'not rated' call by MarketsMOJO.

According to the financials, Future Consumer has shown a flat performance in the second quarter of the fiscal year 2024-2025. The company's score has decreased from 4 to -3 in the last three months.

However, there are some positive aspects to the financial results. The company's Profit After Tax (PAT) for the quarter is the highest in the last five quarters at Rs -3.38 crore. The trend for near term PAT is also positive. Additionally, the company's Earnings per Share (EPS) for the quarter is the highest in the last five quarters at Rs 0.01, indicating increasing profitability and higher earnings for shareholders.

On the other hand, there are some areas of concern in the financials. The Debt-Equity Ratio for the half yearly period is the highest in the last five periods, indicating that the company is borrowing more to fund its operations. This may lead to a stressed liquidity situation. The interest cost has also increased by 22.03% over the preceding nine months period, indicating rising borrowings. The company's cash and cash equivalents for the half yearly period are at its lowest in the last six periods, indicating a deteriorating short term liquidity situation. Moreover, the company's non-operating income for the quarter is the highest in the last five quarters, which may not be sustainable as it comes from non-business activities.

Overall, Future Consumer's financial results for the quarter ending September 2024 show a mixed performance. Investors should carefully analyze the company's financials and future prospects before making any investment decisions.