Order Book analysis by agent about Stock شپنا on 4 hour ago

## **Shepna's quarterly profit rate in 1404** ### **1. Quarterly net profit** | Course | Amount (million Rials) | Change ratio |:---|:---|:---| | **first quarter** (03-31-1404) | **142,519** | - | | **Second quarter** (1404-06-31 minus the first 3 months) | **158,186** | **+11.01%** | --- ### **2. Quarterly operating profit** | Course | Amount (million Rials) | |:---|:---| | **first quarter** | **167,324** | | **second trimester** | **198,720** | --- ### **3. Quarterly gross profit** | Course | Amount (million Rials) | |:---|:---| | **first quarter** | **181,149** | | **second trimester** | **253,372** | --- ### **4. Quarterly operating income** | Course | Amount (million Rials) | |:---|:---| | **first quarter** | **1,605,114** | | **second trimester** | **1,872,347** | --- ### **5. Quarterly dividend per share** | Course | Amount (Rials) | |:---|:---| | **first quarter** | **271** | | **second trimester** | **300** | --- ### **Performance Analysis:** ** ✅ positive points: ** 1. **Improvement of net profit:** The second profit (158.186 million rials) compared to the first third (142.519 million rials) **increased by 11%** 2. **Growth of operating profit:** Operating profit increased from 167,324 to 198,720 million rials. 3. **Gross profit increase:** Gross profit increased by 40% (from 181.149 to 253.372) 4. **Improvement of profit per share:** from 271 rials to 300 rials **📈 Income:** Operating incomes in the second quarter (1.872 trillion rials) compared to the first quarter (1.605 trillion rials) increased by almost **16.6%**. --- ### **Conclusion:** Isfahan Oil Refining Company (Shepna) showed a better performance in the second quarter of 1404 than in the first quarter. Increase in income and profit at each level (gross, operating and net) showing:** - Increase sales volume or improve sales price - Better control of operational costs - Reducing non-operational costs 🎯 **next recommendation:** Are you interested in making a comparison between the performance of Shepna and other companies in the oil refining industry in 1404, or check the profit and income trends of this company in 1403?