AKI.NS
Key Ratios

Net Profit Margin: Making very low profit as compared to its revenue which generally means either business is inefficient or cost of making the product or services is higher than what it is finally worth

Acid Test Ratio: It has moderate liquidity, which means it would be difficult for the company to pay short-term obligations

Inventory Turnover: Very Slow Inventory movement or over stocking risk

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

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

P/E Ratio: Overvalued stock which means company is making very less revenue per share but stock price is very high which represent speculative stock

Performance Graph
Financial Ratios
Ratio Value
PE Ratio78.67
Net Profit Margin0.02
Acid Test Ratio1.00
Inventory Turnover2.24
Coverage Ratio2.13
Debt to Equity0.37
Key Ratios

Net Profit Margin: Making very low profit as compared to its revenue which generally means either business is inefficient or cost of making the product or services is higher than what it is finally worth

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 Margin0.02
Return on Assets1.01
Return on Equity0.02
Performance Graph
Key Ratios

Acid Test Ratio: It has moderate liquidity, which means it would be difficult for the company to pay short-term obligations

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 Ratio1.00
Current Ratio1.63
Performance Graph
Key Ratios

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover2.24
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 Ratio2.13
Performance Graph
Key Ratios

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

Interest Coverage Ratio: Company can barely manage to cover interest payments

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.37
Interest Coverage Ratio2.13
Performance Graph
Key Ratios

P/E Ratio: Overvalued stock which means company is making very less revenue per share but stock price is very high which represent speculative stock

Dividend Yield: NA

Performance Graph
Market Ratios
Ratio Value
P/E Ratio78.67
Gross Profit Margin0.14
Price to Book Ratio1.80
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of AKI India 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 1041110000 632543000 604883000
Total Non Current Assets 336752000 177711500 188503500
Other Non Current Assets 10000 364000 911000
Non Current Prepaid Assets 1038000 364500 364500
Non Current Deferred Taxes Assets 1487000 810000 -
Financial Assets - - -
Investment In Financial Assets 10278000 10279000 24753000
Held To Maturity Securities - - -
Available For Sale Securities 10278000 10279000 24753000
Financial Assets Fair Value - - -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets - - -
Other Intangible Assets - - -
Goodwill - - -
Net Ppe 197299000 166258000 162475000
Accumulated Depreciation -165660000 -147134000 -128138000
Gross Ppe 362959000 313392000 290613000
Construction In Progress 68309000 44691000 24998000
Other Properties 3720000 3480000 2931000
Machinery Furniture Equipment 226620000 200911000 198374000
Buildings And Improvements 39951000 39951000 39951000
Land And Improvements 24359000 24359000 24359000
Properties - - -
Current Assets 704363000 454834000 416381000
Other Current Assets 33977000 32334000 49686000
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash - - -
Prepaid Assets 172924000 19153000 13535000
Inventory 273396000 196316000 168157000
Other Inventories - - -
Finished Goods 37057000 54856000 45832000
Work In Process 47066000 28026000 33573000
Raw Materials 189273000 113434000 88752000
Other Receivables 3214000 12653000 109291
Taxes Receivable 25764000 25835000 44686000
Accounts Receivable 210934000 198801000 177301000
Allowance For Doubtful Accounts Receivable - - -
Gross Accounts Receivable - - -
Cash Cash Equivalents And Short Term Investments 18131000 14729000 12702000
Other Short Term Investments - - -
Cash And Cash Equivalents 18131000 14729000 12702000
Cash Equivalents 10638000 8127000 9471000
Cash Financial 7493000 6602000 3231000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 200262000 280332000 256625000
Total Debt 218393000 295061000 269327000
Total Liabilities Net Minority Interest 443969000 482660000 464261000
Total Non Current Liabilities Net Minority Interest 10909000 101219000 111282000
Other Non Current Liabilities 1000 - 25046000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans - - -
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities - - 216000
Long Term Debt And Capital Lease Obligation 10908000 101219000 86020000
Long Term Capital Lease Obligation - - -
Long Term Debt 10908000 101219000 86020000
Long Term Provisions - - -
Current Liabilities 433060000 381441000 352979000
Other Current Liabilities 40943000 39815000 30311000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 207485000 193842000 183307000
Current Capital Lease Obligation - - -
Current Debt 207485000 193842000 183307000
Pension And Other Post Retirement Benefit Plans Current - - -
Current Provisions 6137000 5355000 6048000
Payables 217255000 178849000 169432000
Other Payable 3309000 2918000 5099000
Dividends Payable - - -
Total Tax Payable 6045000 5291000 5982000
Accounts Payable 207901000 170640000 158351000
Common Stock Equity 597141000 149883000 140622000
Total Capitalization 608049000 251102000 226642000
Total Equity Gross Minority Interest 597141000 149883000 140622000
Minority Interest - - -
Stockholders Equity 597141000 149883000 140622000
Other Equity Interest 86599000 4292000 -
Treasury Stock - - -
Retained Earnings 25970000 13425000 34852000
Additional Paid In Capital 317511000 2800000 2800000
Capital Stock 171528000 133861000 102970000
Common Stock 171528000 133861000 102970000

Income statement interpretation for AKI India 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 709126000 702623000 609394000
Operating Revenue 709126000 702623000 609394000
Cost Of Revenue 611263000 600150000 514762000
Gross Profit 97863000 102473000 94632000
Ebitda 53875000 50569000 51368000
Ebit 35347000 31574000 29068000
Operating Income 9717000 13244000 1065000
Net Income 13671000 11555000 16463000
Net Income From Continuing Operation Net Minority Interest 13671000 11555000 16463000
Net Income From Continuing And Discontinued Operation 13671000 11555000 16463000
Net Income Common Stockholders 13671000 11555000 16463000
Net Income Including Noncontrolling Interests 13671000 11555000 16463000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 13671000 11555000 16463000
Normalized Income 9407185 7668752 4859463
Normalized Ebitda 48019000 45287000 39054000
Total Unusual Items 5856000 5282000 12314000
Total Unusual Items Excluding Goodwill 5856000 5282000 12314000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 18528000 18995000 22300000
Reconciled Cost Of Revenue 611263000 600150000 514762000
Total Expenses 699409000 689379000 608329000
Operating Expense 88146000 89229000 93567000
Other Operating Expenses 3755000 6251000 6320000
Depreciation And Amortization In Income Statement 18528000 18995000 22300000
Amortization - - -
Depreciation Income Statement 18528000 18995000 22300000
Selling General And Administration 39115000 39662000 43450000
Selling And Marketing Expense 7602000 9900000 13081000
General And Administrative Expense 31513000 29762000 30369000
Rent And Landing Fees 136000 310000 352000
Tax Provision 5105000 4150000 1008000
Pretax Income 18776000 15705000 17471000
Other Non Operating Income Expenses 19527000 13413000 13529000
Special Income Charges 6438000 5786000 11760000
Other Special Charges -4181000 -5251000 -11796000
Write Off -2257000 -535000 36000
Net Non Operating Interest Income Expense -15995000 -19752000 -13607000
Total Other Finance Cost 1722000 4277000 2336000
Interest Expense Non Operating 16571000 15869000 11597000
Interest Income Non Operating 2298000 394000 326000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 0.16 0.73 0.23
Basic Eps 0.16 0.73 0.23
Diluted Ni Avail To Com Stockholders 13671000 11555000 16463000
Net Income From Continuing Operations 18776000 15705000 13792000
Minority Interests - - -

Cash flow analysis for AKI India 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 -176239000 -10477000 7618000
Changes In Cash 3402000 2027000 1101000
Taxes Refund Paid -5782000 -5176000 -5818000
Change In Working Capital -207387000 -6814000 -22656000
Change In Other Current Liabilities 1128000 9504000 14232000
Change In Other Current Assets -1643000 17352000 -15256000
Change In Payable 36831000 20798000 10475000
Change In Inventory -77081000 -28158000 -18326000
Change In Receivables -167404000 -25617000 -14312000
Other Non Cash Items -1067000 - -
Stock Based Compensation - - -
Provision And Write Off Of Assets 752000 -33187000 -
Depreciation And Amortization 18528000 18995000 22300000
Amortization Cash Flow - - -
Depreciation 18528000 18995000 22300000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -176889000 -7392000 -9942000
Net Other Investing Changes -682000 911000 436000
Interest Received Cfi - - -
Dividends Received Cfi - - -
Net Investment Purchase And Sale - 14474000 100000
Sale Of Investment - - -
Purchase Of Investment - - -
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -49567000 -22777000 -10478000
Sale Of Ppe - - -
Purchase Of Ppe -49567000 -22777000 -10478000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 356530000 19896000 3425000
Net Other Financing Charges 314711000 - -1000
Interest Paid Cff - - -
Cash Dividends Paid - - -
Common Stock Dividend Paid - - -
Net Common Stock Issuance 119251000 30891000 -
Common Stock Payments - - -
Common Stock Issuance 119251000 30891000 -
Repurchase Of Capital Stock - - -
Repayment Of Debt - - -
Issuance Of Debt - - -
Issuance Of Capital Stock 119251000 30891000 -
Net Issuance Payments Of Debt -77432000 -10995000 3426000
Net Short Term Debt Issuance 12879000 -1148000 2445000
Short Term Debt Issuance - - -
Net Long Term Debt Issuance -90311000 -9847000 981000
Long Term Debt Payments - - -
Long Term Debt Issuance - - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of AKI.NS (AKI India Limited)

Above is the summary for fundamental analysis of AKI India Limited , whose ticker name is AKI.NS and belongs to sector Consumer Cyclical, and it is listed in NSE (National Stock Exchange).

The AKI India Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 78.67, AKI.NS has a net profit margin of 0.02, the acid test ratio for AKI.NS is 1.00, AKI.NS has an inventory turnover of 2.24, and AKI.NS has debt-to-equity ratio of 0.37.

The AKI.NS whose company name is AKI India Limited has made profit/loss of 97863000 with total revenue of 709126000, AKI.NS has assets worth of 1041110000.

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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