AHL.NS
Key Ratios

Net Profit Margin: Making moderate profit when compared with its revenue which generally means a slow or stable business or a small company who just started making profit

Acid Test Ratio: It has good liquidity, which means it can can cover its liabilities without relying on inventory

Inventory Turnover: Very High efficiency of inventory movement which means either good inventory management or under stocking risks

Coverage Analysis: Company is comfortably able to pay its interest payments from its earnings (EBIT + Lease Payments)

Debt to Equity Ratio: Company has moderate debt when compared to its equity which means it would be just able to pay its debt with the equity

P/E Ratio: Fairly valued stock which is a sign of mature companies

Performance Graph
Financial Ratios
Ratio Value
PE Ratio14.61
Net Profit Margin0.07
Acid Test Ratio1.57
Inventory Turnover21.44
Coverage Ratio3.66
Debt to Equity1.00
Key Ratios

Net Profit Margin: Making moderate profit when compared with its revenue which generally means a slow or stable business or a small company who just started making profit

Return on Assets: Very high efficiency of the assets which indicates assets are making high contribution to the revenue

Return on Equity: Very low income of the company when compared with its equity, which means inefficient equity

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.07
Return on Assets0.50
Return on Equity0.10
Performance Graph
Key Ratios

Acid Test Ratio: It has good liquidity, which means it can can cover its liabilities without relying on inventory

Current Ratio: It has a good balance between assets & liabilities and would be just able to cover its short-term liabilities

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio1.57
Current Ratio1.60
Performance Graph
Key Ratios

Inventory Turnover: Very High efficiency of inventory movement which means either good inventory management or under stocking risks

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover21.44
Performance Graph
Key Ratios

Coverage Analysis: Company is comfortably able to pay its interest payments from its earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio3.66
Performance Graph
Key Ratios

Debt to Equity Ratio: Company has moderate debt when compared to its equity which means it would be just able to pay its debt with the equity

Interest Coverage Ratio: Company can easily cover its interest payments

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio1.00
Interest Coverage Ratio3.69
Performance Graph
Key Ratios

P/E Ratio: Fairly valued stock which is a sign of mature companies

Dividend Yield: NA

Performance Graph
Market Ratios
Ratio Value
P/E Ratio14.61
Gross Profit Margin0.10
Price to Book Ratio1.40
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Abans Holdings Limited

The balance sheet in the financial statement of the company shows its financial position at a particular point in time.

It consists of the following:

  • Assets: Something that the company owns and that gives financial benefits over a period of time.
  • Liabilities: Something that a company owes and that has a financial burden on the company.
  • Equity: It is basically the owner’s share in the company.

The formula is:

Assets = Liabilities + Equity
đź“ŚAssets:
Asset
Value & Year
2024
2023
2022
Total Assets 28973918000 18629872000 12097579000
Total Non Current Assets 2122672000 2089297000 1110494000
Other Non Current Assets 2000 1000 2000
Non Current Prepaid Assets 38625000 40029000 31390000
Non Current Deferred Taxes Assets - - -
Financial Assets - - -
Investment In Financial Assets 1871869000 1855496000 883050000
Held To Maturity Securities 130075000 285075000 303417000
Available For Sale Securities 7115000 1401000 698000
Financial Assets Fair Value 1734679000 1569020000 578935000
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 70925000 60587000 61612000
Other Intangible Assets 5312000 3794000 4900000
Goodwill 65613000 56793000 56712000
Net Ppe 135193000 131893000 134440000
Accumulated Depreciation -76020000 -71189000 -65798000
Gross Ppe 211213000 203082000 200238000
Construction In Progress - - -
Other Properties 9096000 6094000 5984000
Machinery Furniture Equipment 61092000 55963000 53229000
Buildings And Improvements 141025000 141025000 141025000
Land And Improvements - - -
Properties - - -
Current Assets 26851246000 16540575000 10987085000
Other Current Assets 123000 42293000 100
Hedging Assets Current - 455410000 101759000
Assets Held For Sale Current - - -
Restricted Cash 9654799000 4931664000 4081642000
Prepaid Assets 135012000 106665000 66928000
Inventory 558367000 611727000 601679000
Other Inventories - - -
Finished Goods 558367000 611727000 601679000
Work In Process - - -
Raw Materials - - -
Other Receivables 3752429000 1784337000 1538546000
Taxes Receivable - 13660000 4465000
Accounts Receivable 2210193000 2488718000 3087769000
Allowance For Doubtful Accounts Receivable - - -
Gross Accounts Receivable - - -
Cash Cash Equivalents And Short Term Investments 10540323000 6162054000 1508761900
Other Short Term Investments 8206503000 3841976000 818541900
Cash And Cash Equivalents 2333820000 2320078000 690220000
Cash Equivalents 1206903000 1070380000 -
Cash Financial 1126917000 1249698000 690220000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 6955469000 2092048000 168823000
Total Debt 9293560000 4413554000 860585000
Total Liabilities Net Minority Interest 18847453000 9585979000 4740929000
Total Non Current Liabilities Net Minority Interest 2065458000 1109062000 391485000
Other Non Current Liabilities -1000 1000 -
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 22913000 11854000 10519000
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities 5084000 31021000 27232000
Long Term Debt And Capital Lease Obligation 2032502000 1063714000 345789000
Long Term Capital Lease Obligation 3946000 1268000 1428000
Long Term Debt 2028556000 1062446000 344361000
Long Term Provisions 4960000 2473000 7945000
Current Liabilities 16781995000 8476917000 4349444000
Other Current Liabilities 10058000 4641000 3867000
Current Deferred Taxes Liabilities 71648000 14537000 7063000
Current Debt And Capital Lease Obligation 7261058000 3349840000 514796000
Current Capital Lease Obligation 325000 160000 114000
Current Debt 7260733000 3349680000 514682000
Pension And Other Post Retirement Benefit Plans Current - - -
Current Provisions 10789000 12345000 1857000
Payables 1461541000 1106541000 1527817000
Other Payable 16300000 313988000 201770000
Dividends Payable - - -
Total Tax Payable 71648000 14537000 7063000
Accounts Payable 1445241000 792553000 1326047000
Common Stock Equity 9308291000 8268796000 6311348000
Total Capitalization 11336847000 9331242000 6655709000
Total Equity Gross Minority Interest 10126465000 9043893000 7356650000
Minority Interest 818174000 775097000 1045302000
Stockholders Equity 9308291000 8268796000 6311348000
Other Equity Interest 1304797000 1091000000 1091000000
Treasury Stock - - -
Retained Earnings 6081050000 5348781000 4721576000
Additional Paid In Capital 997446000 997446000 3323000
Capital Stock 100292000 100292000 92692000
Common Stock 100292000 100292000 92692000

Income statement interpretation for Abans Holdings Limited

The income statement in the financial statement of the company shows its company financial performance over a period in time.

It consists of the following:

  • Revenue: It is the total amount of money earned from the core business activity of the company.
  • Expenses: It is the total amount required for running the full functionality of the company.
  • Profit or loss:In very simple terms, when a company pays its expenses using its revenue, then what’s left is profit, and in case expenses are more when compared with revenue, then it is loss.
đź“ŚRevenue & Profitability
Revenue/Profitability
Value & Year
2024
2023
2022
Total Revenue 13354848000 11303691000 5842566000
Operating Revenue 13354848000 11303691000 5842566000
Cost Of Revenue 11972647000 10648545000 5417519000
Gross Profit 1382201000 655146000 425047000
Ebitda 1378030000 794757000 723476000
Ebit 1371767000 788243000 716299000
Operating Income 1502659000 850271000 846248000
Net Income 892434000 702937000 618404000
Net Income From Continuing Operation Net Minority Interest 892434000 702937000 618404000
Net Income From Continuing And Discontinued Operation 892434000 702937000 618404000
Net Income Common Stockholders 892434000 702937000 618404000
Net Income Including Noncontrolling Interests 892434000 702937000 618404000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 892434000 702937000 618404000
Normalized Income 892741846 705119172 617209605
Normalized Ebitda 1378375000 797115000 722198000
Total Unusual Items -345000 -2358000 1278000
Total Unusual Items Excluding Goodwill -345000 -2358000 1278000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 6263000 6514000 7177000
Reconciled Cost Of Revenue 11972647000 10648545000 5417519000
Total Expenses 11852189000 10453420000 4996318000
Operating Expense -120458000 -195125000 -421201000
Other Operating Expenses 66376000 23884000 11825000
Depreciation And Amortization In Income Statement 6263000 6514000 7177000
Amortization - - -
Depreciation Income Statement 6263000 6514000 7177000
Selling General And Administration 83933000 74416000 88471000
Selling And Marketing Expense 8805000 5781000 22949000
General And Administrative Expense 75128000 68635000 65522000
Rent And Landing Fees 9367000 8688000 5898000
Tax Provision 107705000 56639000 43287000
Pretax Income 1000139000 759576000 661691000
Other Non Operating Income Expenses 2143000 -367000 5794000
Special Income Charges -345000 -2358000 2387000
Other Special Charges - 1308000 -4589000
Write Off 345000 1050000 2202000
Net Non Operating Interest Income Expense -500127000 -87949000 -191554000
Total Other Finance Cost 145471000 68127000 200517000
Interest Expense Non Operating 371628000 28667000 54608000
Interest Income Non Operating 16972000 8845000 63571000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 17.74 14.84 13.34
Basic Eps 17.80 14.84 13.34
Diluted Ni Avail To Com Stockholders 892434000 702937000 618404000
Net Income From Continuing Operations 1000139000 759576000 661691000
Minority Interests -74813000 -55107000 -50931000

Cash flow analysis for Abans Holdings Limited

The cashflow statement in the financial statement of the company shows how cash is moving in or moving out of the company over a period of time.

It consists of the following:

  • Operating activities: Cash flow from the core business operations.
  • Investing activities: Cashflow from investments made by the company.
  • Financing activities: These are cash from loans or by issuing shares or paying out dividends.
đź“ŚOperating Cash Flow
Operating Cash Flow
Value & Year
2024
2023
2022
Operating Cash Flow 445767000 2114945000 1489133000
Changes In Cash -53000 1662255000 -699441000
Taxes Refund Paid -100416000 -50439000 -38986000
Change In Working Capital -711994000 1416773000 889661000
Change In Other Current Liabilities - - -124669000
Change In Other Current Assets - - 953542000
Change In Payable 4970327000 758964000 1183688000
Change In Inventory 53360000 -9977000 -453485000
Change In Receivables -5735681000 667786000 159458000
Other Non Cash Items 377996000 40947000 10510000
Stock Based Compensation 107581000 - -
Provision And Write Off Of Assets 2487000 -545000 -5694000
Depreciation And Amortization 6263000 6514000 7177000
Amortization Cash Flow 415000 1123000 -
Depreciation 5848000 5391000 7177000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -4472589000 -4630446000 -378300000
Net Other Investing Changes - - -1000
Interest Received Cfi 42912000 - -
Dividends Received Cfi 30000 283000 303000
Net Investment Purchase And Sale -4498924000 -4627884000 -378235000
Sale Of Investment - - -
Purchase Of Investment - - -
Net Business Purchase And Sale -8820000 - -
Sale Of Business - - -
Purchase Of Business -8820000 - -
Net Ppe Purchase And Sale -7787000 -2845000 -367000
Sale Of Ppe - - -
Purchase Of Ppe -7787000 -2845000 -367000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 4026769000 4177756000 -1810274000
Net Other Financing Charges 310497000 -1000 13000000
Interest Paid Cff - -43035000 -10510000
Cash Dividends Paid - - -
Common Stock Dividend Paid - - -
Net Common Stock Issuance - 1026000000 -
Common Stock Payments - - -
Common Stock Issuance - 1026000000 -
Repurchase Of Capital Stock - -354960000 -
Repayment Of Debt - - -
Issuance Of Debt - - -
Issuance Of Capital Stock - 1026000000 -
Net Issuance Payments Of Debt 3719511000 3573028000 -1812764000
Net Short Term Debt Issuance 3719511000 3573028000 -
Short Term Debt Issuance - - -
Net Long Term Debt Issuance 3719511000 3573028000 -1812764000
Long Term Debt Payments - - -
Long Term Debt Issuance - - -
Net Preferred Stock Issuance - -354960000 -
Preferred Stock Payments - -354960000 -

Summary

Fundamental Overview of AHL.NS (Abans Holdings Limited)

Above is the summary for fundamental analysis of Abans Holdings Limited , whose ticker name is AHL.NS and belongs to sector Financial Services, and it is listed in NSE (National Stock Exchange).

The Abans Holdings Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 14.61, AHL.NS has a net profit margin of 0.07, the acid test ratio for AHL.NS is 1.57, AHL.NS has an inventory turnover of 21.44, and AHL.NS has debt-to-equity ratio of 1.00.

The AHL.NS whose company name is Abans Holdings Limited has made profit/loss of 1382201000 with total revenue of 13354848000, AHL.NS has assets worth of 28973918000.

1. What is fundamental analysis?

Fundamental analysis is looking into a company’s real business performance by analyzing financial statements, earning reports, and key valuation ratios.

Basically, fundamental analysis involves examining a company’s revenue, profits, losses, debts, assets, liabilities, and ratios calculated using these values to determine long-term investment strategies.

Fundamental analysis may not work for short-term trading of stock; it is usually incorporated by long-term investors.

2. Importance of Fundamental Analysis

Imagine you are locking a good amount of funds into an unknown company for many years. Sounds stupid, right?

This is where fundamental analysis comes into the picture, which turns an unknown enemy into a known friend.

As fundamental analysis involves calculating how a company is actually performing, the real revenue, profits, assets, liabilities, debts, and more. This helps investors to determine what the actual current financial condition of the company is, how much the company’s stock price is justified when compared to earnings (Corporate earnings reports India) that it is making through business, what the probability is that the company will go bankrupt in the future, how much growth the company has shown in the past, and other financial ratios.

All these calculations and analyses determine the financial health of the company, historical business growth, company’s efficiency, and its stock price compared with real earnings (Corporate earnings reports India), which helps traders to make investment decisions for long-term investment strategies.

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