ATUL.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: Average efficiency of inventory movement, it varies by industry

Coverage Analysis: At a very strong financial position where company is easily 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 Ratio62.45
Net Profit Margin0.07
Acid Test Ratio1.83
Inventory Turnover3.94
Coverage Ratio30.07
Debt to Equity0.05
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 Assets2.05
Return on Equity0.06
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 would not have any issues to cover its short-term liabilities because of strong liquidity

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio1.83
Current Ratio2.56
Performance Graph
Key Ratios

Inventory Turnover: Average efficiency of inventory movement, it varies by industry

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover3.94
Performance Graph
Key Ratios

Coverage Analysis: At a very strong financial position where company is easily able to pay its interest payments from its earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio30.07
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 is at low risk of getting default as it can easily cover its interest payments and strong financial health

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.05
Interest Coverage Ratio42.72
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: Low yield, focus on growth rather than dividends (Low dividend yield, which means company is focusing on growth

Performance Graph
Market Ratios
Ratio Value
P/E Ratio62.45
Gross Profit Margin0.45
Price to Book Ratio3.94
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Atul Ltd

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 64762800000 57679800000 57063500000
Total Non Current Assets 42006700000 36770100000 30174200000
Other Non Current Assets 1252300000 1185900000 467100000
Non Current Prepaid Assets 1235500000 1221000000 508400000
Non Current Deferred Taxes Assets 212500000 164100000 164700000
Financial Assets - - -
Investment In Financial Assets 9161000000 6486200000 7605200000
Held To Maturity Securities 100000 100000 100000
Available For Sale Securities 8084200000 5358700000 6473900000
Financial Assets Fair Value 1076700000 1127400000 1131200000
Long Term Equity Investment 495800000 427600000 281100000
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 308700000 327500000 373300000
Other Intangible Assets 17300000 36100000 81900000
Goodwill 291400000 291400000 291400000
Net Ppe 30243200000 27711100000 20831500000
Accumulated Depreciation -10902100000 -8742800000 -7143300000
Gross Ppe 41145300000 36453900000 27974800000
Construction In Progress 2872300000 10573400000 5072000000
Other Properties 63900000 64100000 64100000
Machinery Furniture Equipment 32042300000 20361200000 18071400000
Buildings And Improvements 4534000000 4012800000 3348800000
Land And Improvements 1632800000 1442400000 1418500000
Properties - - -
Current Assets 22756100000 20909700000 26889300000
Other Current Assets 1772700000 1600100000 -1500000
Hedging Assets Current - - 5000000
Assets Held For Sale Current - 200000 300000
Restricted Cash 26700000 28100000 27300000
Prepaid Assets 1687300000 1525800000 1765500000
Inventory 6503800000 8207200000 8840200000
Other Inventories 321200000 313600000 199000000
Finished Goods 2437200000 3878700000 4076100000
Work In Process 1270800000 1692800000 1866500000
Raw Materials 2474600000 2322100000 2698600000
Other Receivables 298500000 303300000 198200000
Taxes Receivable - - 933200000
Accounts Receivable 9270400000 8446100000 9890100000
Allowance For Doubtful Accounts Receivable -156500000 -164300000 -127300000
Gross Accounts Receivable 9426900000 8610400000 10017400000
Cash Cash Equivalents And Short Term Investments 4960300000 2387900000 6162700000
Other Short Term Investments 4357700000 2007400000 5585800000
Cash And Cash Equivalents 602600000 380500000 576900000
Cash Equivalents - - -
Cash Financial 602600000 380500000 576900000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 1715900000 89300000 806900000
Total Debt 2365500000 522400000 1441700000
Total Liabilities Net Minority Interest 13128900000 10485600000 12465100000
Total Non Current Liabilities Net Minority Interest 4244800000 2083300000 2479600000
Other Non Current Liabilities 9900000 34800000 44600000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans - - -
Trade And Other Payables Non Current - 6000000 -
Non Current Deferred Revenue 9900000 34800000 44600000
Non Current Deferred Taxes Liabilities 1741500000 1338200000 1436000000
Long Term Debt And Capital Lease Obligation 2140000000 339700000 668400000
Long Term Capital Lease Obligation 47000000 52600000 57900000
Long Term Debt 2093000000 287100000 610500000
Long Term Provisions 311200000 324700000 292000000
Current Liabilities 8884100000 8402300000 9985500000
Other Current Liabilities 100000 600000 3400000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 225500000 182700000 773300000
Current Capital Lease Obligation - - -
Current Debt 225500000 182700000 773300000
Pension And Other Post Retirement Benefit Plans Current - - -
Current Provisions 210400000 208300000 468000000
Payables 7637500000 7224700000 8046400000
Other Payable 1815400000 1782400000 1554600000
Dividends Payable 26700000 28100000 27300000
Total Tax Payable 2300000 29100000 117200000
Accounts Payable 5793100000 5385100000 6347300000
Common Stock Equity 51143400000 46713800000 44289600000
Total Capitalization 53236400000 47000900000 44900100000
Total Equity Gross Minority Interest 51633900000 47194200000 44598400000
Minority Interest 490500000 480400000 308800000
Stockholders Equity 51143400000 46713800000 44289600000
Other Equity Interest 50848800000 46418500000 43993500000
Treasury Stock - - -
Retained Earnings 43400000000 41526700000 37471800000
Additional Paid In Capital 2200000 1500000 700000
Capital Stock 294600000 295300000 296100000
Common Stock 294600000 295300000 296100000

Income statement interpretation for Atul Ltd

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 46680200000 53663700000 50242400000
Operating Revenue 46680200000 53663700000 50242400000
Cost Of Revenue 25641600000 29241000000 26483500000
Gross Profit 21038600000 24422700000 23758900000
Ebitda 7043000000 8933200000 9946400000
Ebit 4614200000 6955100000 8179500000
Operating Income 3980900000 6147000000 7383000000
Net Income 3230200000 5140900000 6042600000
Net Income From Continuing Operation Net Minority Interest 3230200000 5140900000 6042600000
Net Income From Continuing And Discontinued Operation 3230200000 5140900000 6042600000
Net Income Common Stockholders 3230200000 5140900000 6042600000
Net Income Including Noncontrolling Interests 3241200000 5066300000 6047400000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 3241200000 5066300000 6047400000
Normalized Income 3099431260 5010907750 5807731400
Normalized Ebitda 6861200000 8756700000 9631900000
Total Unusual Items 181800000 176500000 314500000
Total Unusual Items Excluding Goodwill 181800000 176500000 314500000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 2428800000 1978100000 1766900000
Reconciled Cost Of Revenue 25641600000 29241000000 26483500000
Total Expenses 42699300000 47516700000 42859400000
Operating Expense 17057700000 18275700000 16375900000
Other Operating Expenses 9442700000 10241100000 8860300000
Depreciation And Amortization In Income Statement 2428800000 1978100000 1766900000
Amortization 46500000 45800000 46600000
Depreciation Income Statement 2382300000 1932300000 1720300000
Selling General And Administration 1730500000 2922100000 2857500000
Selling And Marketing Expense 1430700000 2656800000 2659500000
General And Administrative Expense 299800000 265300000 198000000
Rent And Landing Fees 36200000 28200000 18600000
Tax Provision 1265000000 1812100000 2050000000
Pretax Income 4506200000 6878400000 8097400000
Other Non Operating Income Expenses 136100000 120200000 80500000
Special Income Charges -17900000 69100000 72000000
Other Special Charges -20700000 -85000000 -59000000
Write Off 38600000 15900000 -13000000
Net Non Operating Interest Income Expense -1700000 33000000 92000000
Total Other Finance Cost 2800000 2300000 9600000
Interest Expense Non Operating 108000000 76700000 82100000
Interest Income Non Operating 109100000 112000000 183700000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 109.54 174.15 204.23
Basic Eps 109.54 174.15 204.23
Diluted Ni Avail To Com Stockholders 3230200000 5140900000 6042600000
Net Income From Continuing Operations 4506200000 6878400000 8097400000
Minority Interests -11000000 74600000 -4800000

Cash flow analysis for Atul Ltd

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 6674600000 7066900000 2314500000
Changes In Cash 218100000 -201600000 63600000
Taxes Refund Paid -1073100000 -1933800000 -2016600000
Change In Working Capital 1109800000 270500000 -5045700000
Change In Other Current Liabilities 530000000 -1174100000 970100000
Change In Other Current Assets -1089400000 796600000 -3261400000
Change In Payable - - -
Change In Inventory 1669200000 648000000 -2754400000
Change In Receivables - - -
Other Non Cash Items -4900000 -101900000 -55900000
Stock Based Compensation - - -
Provision And Write Off Of Assets -1700000 38300000 -10400000
Depreciation And Amortization 2428800000 1978100000 1766900000
Amortization Cash Flow 46500000 45800000 46600000
Depreciation 2382300000 1932300000 1720300000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -6831900000 -4693600000 -1676500000
Net Other Investing Changes 70000000 222900000 -
Interest Received Cfi 6000000 8100000 33300000
Dividends Received Cfi 118900000 187400000 85500000
Net Investment Purchase And Sale -1999800000 3571800000 4136300000
Sale Of Investment 198500000 4047900000 5090700000
Purchase Of Investment -2198300000 -476100000 -954400000
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -5034800000 -8738900000 -5905200000
Sale Of Ppe 4000000 7900000 3800000
Purchase Of Ppe -5038800000 -8746800000 -5909000000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 375400000 -2574900000 -574400000
Net Other Financing Charges -900000 246300000 -3200000
Interest Paid Cff -116300000 -79000000 -98700000
Cash Dividends Paid -737800000 -961300000 -589600000
Common Stock Dividend Paid -737800000 -961300000 -
Net Common Stock Issuance -618300000 -866900000 -
Common Stock Payments -618300000 -866900000 -
Common Stock Issuance - - -
Repurchase Of Capital Stock -618300000 -866900000 -
Repayment Of Debt -68000000 -343200000 -620100000
Issuance Of Debt 1882500000 50800000 -
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt 1848700000 -914000000 117100000
Net Short Term Debt Issuance 34200000 -621600000 737200000
Short Term Debt Issuance - - -
Net Long Term Debt Issuance 1814500000 -292400000 -620100000
Long Term Debt Payments -68000000 -343200000 -620100000
Long Term Debt Issuance 1882500000 50800000 -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of ATUL.NS (Atul Ltd)

Above is the summary for fundamental analysis of Atul Ltd , whose ticker name is ATUL.NS and belongs to sector Basic Materials, and it is listed in NSE (National Stock Exchange).

The Atul Ltd which is listed in NSE (National Stock Exchange) has a PE ratio of 62.45, ATUL.NS has a net profit margin of 0.07, the acid test ratio for ATUL.NS is 1.83, ATUL.NS has an inventory turnover of 3.94, and ATUL.NS has debt-to-equity ratio of 0.05.

The ATUL.NS whose company name is Atul Ltd has made profit/loss of 21038600000 with total revenue of 46680200000, ATUL.NS has assets worth of 64762800000.

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.

2. How to Use Our Tool

  • Search for the stock that you want to analyze in the search bar by typing the name of the company or ticker.
  • Once you land on the Stock Analytics Page, click on “Fundamental Analysis”; this will take you to the fundamental analysis page.
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  • On the “Fundamental Analysis” page, the first tab is for “Summary and Ratio,” where in the top section you can find the overall summary of the stock’s fundamental analysis, where on the leftmost side it has a textual summary, then in the middle a gauge chart that represents overall financial health, and then a list of important ratios.
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  • Then in the same “Summary and Ratio” tab, we have included a detailed analysis of stock in various aspects, which includes “Profitability Analysis,” “Liquidity Analysis,” “Efficiency Analysis,” “Coverage Analysis,” Solvency Analysis,” and “Market Analysis,” which divide the stock’s fundamentals into the above aspects and analyze each in the same format as for overall analysis, where the leftmost side has a textual summary, then in the middle a gauge chart that represents overall analysis of the particular section, and then a list of important ratios. Required for the particular analysis.
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