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The bottomline

India Inc’s earnings for the second quarter of FY23 bear distinct scars from rising commodity prices and interest rates; the buoyancy in revenue growth has not helped mitigate the impact. Listed companies, excluding banks and finance companies, which have declared results for the September 2022 quarter so far, have recorded a robust 31 per cent growth in revenue compared to the corresponding quarter in FY22. Economic activity reviving with abatement of the pandemic and consumption demand reverting to pre-pandemic levels helped boost revenue growth. Realisations were also aided by rising inflation in Q2.
But despite the top-line growth, operating profit declined 9 per cent and net profit fell 23 per cent compared with the same quarter last fiscal year. Higher commodity prices resulted in increasing raw material as well as fuel cost for companies. While raw material cost was 46 per cent higher compared with last year, fuel and lighting bill was 63 per cent higher. Operating margin eroded from 14 per cent in September 2021 to 10 per cent this year. Further, RBI’s 190 basis points increase in policy rates this year has resulted in increasing the finance cost of companies by 17 per cent.
While the picture at the aggregate level appears dismal, some sectors managed to show resilience in a challenging quarter. Both private as well as public banks reported good set of numbers led by strong improvement in credit offtake across segments, improving asset quality and improving margins. Improvement in demand for vehicle and housing finance has aided NBFCs. IT companies, especially the larger ones, reported improvement in operating margins thanks to moderation in attrition and reported decent traction in deal wins. Rupee depreciation further helped revenue growth. While services sectors managed relatively well, manufacturing companies did not fare too well, especially those unable to pass on the cost increase to customers. Companies in sectors such as FMCG, two-wheelers and tractors, chemicals, cement and constructions witnessed decline in operating profit as raw material and fuel cost shot up. While metal, mining and oil companies benefited from higher prices, uncertain demand due to global slowdown and high input costs made many of them report decline in profitability. However, with expectation of input cost pressure having peaked, the pressure on margins could ease in the coming months.
That said, investors appear to be too optimistic regarding future stock price performance. They are brushing aside the continuing risks in global central bank tightening, threat of recession in many economies and geopolitical problems, which has led to steep price corrections in other equity markets. While MSCI India index has delivered 2 per cent gains in the 12 months to the end of October, MSCI Emerging Market index is down 33 per cent in the same period. Indian stocks are also trading at a steep premium compared to their emerging market counterparts; MSCI India is trading at price earning multiple of 24.4 times, but MSCI EM is trading at just 9.6 times. External risks can lead to sharp price corrections in domestic equity markets too.

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Lead (to) (verb) – cause, give rise to, result in, bring about वजह बनना

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Basis
point (noun) – 100 basis = 1%

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Slowdown
(noun) –A decline in economic activity. मंदी

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Recession
(noun) – economic decline, downturn, depression, slump मंदी

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Geopolitical
(adjective) – Relating to politics, especially international relations, as influenced by geographical factors. भू-राजनैतिक

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Buoyancy
(noun) – progress, improvement, expansion, mushrooming, उछाल

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Fiscal year
(noun) – Financial year वित्तीय वर्ष

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Moderation
(noun) – reduction, diminishing, lessening, decrease, contraction कमी/नरमी

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Result in
(phrasal verb) – give rise to, lead to, bring about, bring, produce

नतीजतन

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Shoot
up (phrasal verb) –  Rise dramatically

बढ़ना

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Input
cost (noun) – cost of direct material, direct labor, and other overhead items devoted to the production of a good or service.

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Depreciation
(noun) – the decrease in the exchange value of one currency against another currency.

मूल्यह्रास

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Thanks to
(phrase) – owing to, as a result of, because of

के कारण से

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Realisation
(noun) – the money so obtained

वसूली

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Fare (verb) – Do, perform

करना

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Optimistic
(adjective) – hopeful, positive, upbeat, bright, confident

आशावादी

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Traction
(noun) – The extent to which a product, idea, etc., gains popularity or acceptance

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Steep
(adjective) – very big बहुत बड़ा

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The bottomline
(noun) – A company's income after all expenses have been deducted from revenues. i.e. Gross profit – indirect expenses = net profit

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Bear the scar
(phrase) – to still suffer emotional pain from something unpleasant that happened in the past

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Distinct
(adjective) – recognizable; marked; precise; explicit and clearly defined

अलग, विशिष्ट

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Mitigate
(verb) – alleviate, reduce, ease, lessen, relieve

कम करना

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So
far (phrase) – thus far

अभी तक

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Robust
(adjective) – strong, vigorous, sturdy,

मजबूत

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Revive
(verb) – Recover, resume, develop, recuperate, flourish

पुनर्जीवित करना

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Abatement
(noun) – reduction, cut, drop, decline, diminution, lessening, decrease

कमी

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Revert
(to) (verb) – Return to (a previous state, practice, topic, etc.)

लौट आना, पलटना

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Pre
-pandemic (adjective) – Before pandemic

महामारी से पहले

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Aid
(verb) – help, assist, support, abet 

सहायता करना

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Top
-line growth (noun) – the increase in revenue a company earns through its core business operations i.e. gross sale – purchase = gross profit

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Operating
profit (noun) – the income earned from the core operations of a business, excluding any financing or tax-related issues..

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Net profit
(noun) – operating profit – taxes = net profit

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Margin
(noun) – Profit, gain

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Erode
(verb) – undermine, eat away, corrode, abrade

नष्ट करना

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Dismal
(adjective) – Miserable, gloomy, depressing, dreary, dull, murky

निराशाजनक

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Challenging
(adjective) – Difficult, tough, not easy, taxing

चुनौतीपूर्ण

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Credit
offtake (noun) – it in other words is increase in credit growth. This happens when lenders mobilise funds to commercial sector in order to earn better returns

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Asset
quality (noun) – an evaluation of asset to measure the credit risk associated with it.

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NBFC
(noun) – entities that provide bank-like financial services but don't hold a banking license and are unregulated

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Attrition
(noun) – the departure of employees from the organization for any reason (voluntary or involuntary), including resignation, termination, death or retirement.

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Decent
(adjective) – reasonable, adequate, sizeable, moderate, ample, generous

उचित

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Pass
on (phrasal verb) – transfer, send, forward, transmit

हस्तांतरित कर देना

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FMCG
(noun) – it is also known as consumer packaged goods (CPG), are products that are sold quickly and at a relatively low cost.

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Witness
(verb) – see, observe, watch, look on at, be a witness to, view

देखना

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Input cost pressure
(noun) – an increase in the cost of input goods used in manufacturing, such as raw materials.

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Peak
(verb) – to reach the highest point or value

चरम पर पहुँचना

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Ease
(verb) – reduce, alleviate, lessen

कम होना

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Brush aside
(phrasal verb) – disregard, ignore, dismiss, shrug off, pass over, put aside

नज़रअंदाज़ करना

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Tightening
(noun) – (in simple term) it refers to increasing of benchmark interest rate (i.e. repo rate, bank rate, MSF rate) to control inflation.

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MSCI Emerging Market index
(noun) – it reflects the performance of large-cap and medium-cap companies in 25 nations.

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Premium
(noun) – Rate of return on shares

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Counterpart
(noun) – equivalent, peer, equal, parallel

समकक्ष