BUTTERFLY.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 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: Moderate risk, company is just able to pay its interest payments from its entire 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 Ratio193.66
Net Profit Margin0.01
Acid Test Ratio1.01
Inventory Turnover4.47
Coverage Ratio1.59
Debt to Equity0.01
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 Margin0.01
Return on Assets2.51
Return on Equity0.03
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 Ratio1.01
Current Ratio1.58
Performance Graph
Key Ratios

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

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover4.47
Performance Graph
Key Ratios

Coverage Analysis: Moderate risk, company is just able to pay its interest payments from its entire earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio1.59
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 Ratio0.01
Interest Coverage Ratio1.97
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 Ratio193.66
Gross Profit Margin0.35
Price to Book Ratio4.90
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Butterfly Gandhimathi Appliances 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 5358993000 5027052000 5181079000
Total Non Current Assets 1692588000 1719548000 1768889000
Other Non Current Assets 12700000 23367000 26868000
Non Current Prepaid Assets 32135000 49401000 50625000
Non Current Deferred Taxes Assets - - -
Financial Assets - - -
Investment In Financial Assets - 3492000 3439000
Held To Maturity Securities - - -
Available For Sale Securities 27268000 31736000 40465000
Financial Assets Fair Value - - -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 286653000 284736000 309310000
Other Intangible Assets 286653000 284736000 309310000
Goodwill - - -
Net Ppe 1365967000 1379709000 1392321000
Accumulated Depreciation -704810000 -588409000 -538286000
Gross Ppe 2070777000 1968118000 1930607000
Construction In Progress 55252000 29094000 55042000
Other Properties 438991000 416331000 402371000
Machinery Furniture Equipment 823875000 767625000 744152000
Buildings And Improvements 345156000 347565000 327040000
Land And Improvements 407503000 407503000 402002000
Properties - - -
Current Assets 3666405000 3307504000 3412190000
Other Current Assets 3134000 2916000 2462000
Hedging Assets Current - - -
Assets Held For Sale Current 10000000 - -
Restricted Cash 42343000 39051000 97650000
Prepaid Assets 177938000 176037000 235807000
Inventory 1327287000 1250943000 2096914000
Other Inventories - - 674000
Finished Goods 830723000 640185000 1066524000
Work In Process 103656000 114895000 168807000
Raw Materials 392908000 495863000 861583000
Other Receivables 12448000 24593000 21547000
Taxes Receivable 43682000 - 18088000
Accounts Receivable 1318765000 1237080000 927674000
Allowance For Doubtful Accounts Receivable -118517000 -115032000 -128452000
Gross Accounts Receivable 1437282000 1352112000 1056126000
Cash Cash Equivalents And Short Term Investments 730808000 576884000 12048000
Other Short Term Investments 321698000 297891000 149993000
Cash And Cash Equivalents 409110000 576884000 12048000
Cash Equivalents 380000000 250000000 -
Cash Financial 29110000 326884000 12048000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt - - 510599000
Total Debt 37348000 49338000 533195000
Total Liabilities Net Minority Interest 2437115000 2170622000 2831018000
Total Non Current Liabilities Net Minority Interest 111499000 150412000 100646000
Other Non Current Liabilities - - -
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 26783000 - -
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities 57644000 113064000 49016000
Long Term Debt And Capital Lease Obligation 27072000 37348000 51630000
Long Term Capital Lease Obligation 27072000 37348000 6011000
Long Term Debt - - 45619000
Long Term Provisions 26783000 - -
Current Liabilities 2325616000 2020210000 2730372000
Other Current Liabilities 49526000 60785000 28080000
Current Deferred Taxes Liabilities - 12682000 -
Current Debt And Capital Lease Obligation 10276000 11990000 481565000
Current Capital Lease Obligation 10276000 11990000 4537000
Current Debt - - 477028000
Pension And Other Post Retirement Benefit Plans Current - - -
Current Provisions 866453000 525121000 617650000
Payables 1284636000 1318650000 1495290000
Other Payable 52265000 64919000 111094000
Dividends Payable 2966000 3635000 3647000
Total Tax Payable - 12682000 -
Accounts Payable 1229405000 1250096000 1380549000
Common Stock Equity 2921878000 2856430000 2350061000
Total Capitalization 2921878000 2856430000 2395680000
Total Equity Gross Minority Interest 2921878000 2856430000 2350061000
Minority Interest - - -
Stockholders Equity 2921878000 2856430000 2350061000
Other Equity Interest 2743082000 2677634000 2171265000
Treasury Stock - - -
Retained Earnings 1713394000 1639496000 1122838000
Additional Paid In Capital 984363000 984363000 984363000
Capital Stock 178796000 178796000 178796000
Common Stock 178796000 178796000 178796000

Income statement interpretation for Butterfly Gandhimathi Appliances 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 9194555000 10419105000 9598586000
Operating Revenue 9194555000 10419105000 9598586000
Cost Of Revenue 5937578000 6681067000 6402759000
Gross Profit 3256977000 3738038000 3195827000
Ebitda 294927000 1029035000 505591000
Ebit 114300000 867509000 350942000
Operating Income 97917000 824125000 365635000
Net Income 73898000 516658000 161268000
Net Income From Continuing Operation Net Minority Interest 73898000 516658000 161268000
Net Income From Continuing And Discontinued Operation 73898000 516658000 161268000
Net Income Common Stockholders 73898000 516658000 161268000
Net Income Including Noncontrolling Interests 73898000 516658000 161268000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 73898000 516658000 161268000
Normalized Income 82886000 516013889 160221456
Normalized Ebitda 307767000 1028032000 503984000
Total Unusual Items -12840000 1003000 1607000
Total Unusual Items Excluding Goodwill -12840000 1003000 1607000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 180627000 161526000 154649000
Reconciled Cost Of Revenue 5937578000 6681067000 6402759000
Total Expenses 9096638000 9594980000 9232951000
Operating Expense 3159060000 2913913000 2830192000
Other Operating Expenses 462583000 414123000 485215000
Depreciation And Amortization In Income Statement 180627000 161526000 154649000
Amortization 32133000 27057000 27176000
Depreciation Income Statement 148494000 134469000 127473000
Selling General And Administration 1428533000 1421341000 1148089000
Selling And Marketing Expense 1333939000 1197255000 1097743000
General And Administrative Expense 94594000 224086000 50346000
Rent And Landing Fees 48974000 49778000 50230000
Tax Provision -17612000 287875000 86364000
Pretax Income 56286000 804533000 247632000
Other Non Operating Income Expenses 8710000 16048000 7471000
Special Income Charges -19646000 951000 1009000
Other Special Charges -1508000 -951000 -1009000
Write Off - - -
Net Non Operating Interest Income Expense -40589000 -43288000 -131255000
Total Other Finance Cost 11040000 9287000 34115000
Interest Expense Non Operating 58014000 62976000 103310000
Interest Income Non Operating 28465000 28975000 6170000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 4.13 28.90 9.02
Basic Eps 4.13 28.90 9.02
Diluted Ni Avail To Com Stockholders 73898000 516658000 161268000
Net Income From Continuing Operations 56286000 804533000 247632000
Minority Interests - - -

Cash flow analysis for Butterfly Gandhimathi Appliances 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 368473000 1215879000 -212268000
Changes In Cash 82218000 314805000 -317951000
Taxes Refund Paid -97803000 -187530000 -85195000
Change In Working Capital 178478000 433894000 -648626000
Change In Other Current Liabilities 367240000 -109068000 139141000
Change In Other Current Assets 492000 123258000 -56090000
Change In Payable -20477000 -130387000 -229117000
Change In Inventory -76344000 845971000 -318103000
Change In Receivables -84690000 -295880000 -184457000
Other Non Cash Items 25699000 46005000 111799000
Stock Based Compensation - - -
Provision And Write Off Of Assets 1769000 -53240000 16470000
Depreciation And Amortization 180627000 161526000 154649000
Amortization Cash Flow - - -
Depreciation 180627000 161526000 154649000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -211130000 -293774000 -179465000
Net Other Investing Changes - - -
Interest Received Cfi 34886000 22888000 1326000
Dividends Received Cfi - - -
Net Investment Purchase And Sale -61400000 -250000000 -
Sale Of Investment 764600000 - -
Purchase Of Investment -826000000 -250000000 -
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -184616000 -66662000 -180791000
Sale Of Ppe 5480000 36977000 1778000
Purchase Of Ppe -190096000 -103639000 -182569000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow -75125000 -607300000 73782000
Net Other Financing Charges - -2000 -
Interest Paid Cff -63568000 -66716000 -113291000
Cash Dividends Paid - -2000 -52269000
Common Stock Dividend Paid - - -
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt - -522647000 -285741000
Issuance Of Debt - - 100000000
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt - -522647000 243318000
Net Short Term Debt Issuance - -429059000 429059000
Short Term Debt Issuance - - -
Net Long Term Debt Issuance - -93588000 -185741000
Long Term Debt Payments - -93588000 -285741000
Long Term Debt Issuance - - 100000000
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of BUTTERFLY.NS (Butterfly Gandhimathi Appliances Limited)

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

The Butterfly Gandhimathi Appliances Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 193.66, BUTTERFLY.NS has a net profit margin of 0.01, the acid test ratio for BUTTERFLY.NS is 1.01, BUTTERFLY.NS has an inventory turnover of 4.47, and BUTTERFLY.NS has debt-to-equity ratio of 0.01.

The BUTTERFLY.NS whose company name is Butterfly Gandhimathi Appliances Limited has made profit/loss of 3256977000 with total revenue of 9194555000, BUTTERFLY.NS has assets worth of 5358993000.

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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