YoY toh mast, par QoQ mein kya hua?
Dekho, Siemens Energy India ne Q1 FY26 mein jo numbers dikhaye hain, woh year-on-year (YoY) basis par toh zabardast lag rahe hain. Revenue 26.0% badhkar ₹1,910.9 Crore ho gaya Q1 FY25 ke ₹1,516.9 Crore ke mukable. Aur PAT mein bhi 34.9% ka jump aaya, jo ki ₹312.9 Crore pahunch gaya, pichhle saal yahin ₹231.7 Crore tha. Earnings Per Share (EPS) bhi ₹8.79 tak gaya.
Lekin, agar pichhle quarter (QoQ) se compare karein, toh figures thode neeche aaye hain. Revenue 27.8% kam hokar ₹1,910.9 Crore pe aa gaya (jo pichhle quarter mein ₹2,645.7 Crore tha), aur PAT bhi 13.0% girkar ₹312.9 Crore pe aa gaya (pichhle quarter mein ₹359.6 Crore tha). Haalat ki baat karein toh, PAT margin YoY basis par thoda behtar hokar 16.37% ho gaya hai pichhle saal ke 15.27% se.
Auditor Ka Warning: Yeh Sabse Badi Chinta Hai!
Sabse bada red flag jo investors ko dekhna chahiye, woh hai auditor (Price Waterhouse Chartered Accountants LLP) ki report mein likha 'Emphasis of Matter'. Auditor ne clearly kaha hai ki pichle saal ke jo comparison figures hain, woh audited nahi hain. Iska matlab hai ki jo YoY growth dikhaya ja raha hai, woh unaudited data par based hai, jiski reliability par sawal uthta hai. MATLAB, jo 26% aur 35% ka growth dikh raha hai, woh pakka nahi hai!
Naye Plans Aur Order Book Ka Kya?
Achhi khabar yeh hai ki company ek naye power transformer factory ke liye ₹2,060 Crore invest karne wali hai, jo future ke liye kaafi bada plan hai. Aur company ka order backlog bhi mast badha hai, 37.6% YoY jump ke saath ₹17,599 Crore ho gaya hai. Naye orders bhi ₹3,343 Crore ke aaye hain, jo 3.7% zyada hai pichhle saal se.
Risk Factor Kya Hai?
Investors ke liye sabse bada risk yahi auditor ka note hai jo YoY comparison data ko unaudited bata raha hai. Uske alawa, QoQ numbers mein jo girawat aayi hai, usko bhi nazarandaaz nahi kar sakte. Aur yeh ₹2,060 Crore wali factory ka execution risk bhi hai. Toh bhai, numbers toh acche lag rahe hain, par auditor ke warning ko bilkul bhi halka mat lena!