FLUOROCHEM.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 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 Ratio104.34
Net Profit Margin0.10
Acid Test Ratio0.73
Inventory Turnover0.93
Coverage Ratio3.66
Debt to Equity0.35
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 Margin0.10
Return on Assets1.23
Return on Equity0.07
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 Ratio0.73
Current Ratio1.36
Performance Graph
Key Ratios

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover0.93
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 low debt when compared to its equity which means it is financially stable

Interest Coverage Ratio: Company can easily cover its interest payments

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.35
Interest Coverage Ratio5.82
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 Ratio104.34
Gross Profit Margin0.65
Price to Book Ratio7.65
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Gujarat Fluorochemicals 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 92340670000 83713873000 68780456000
Total Non Current Assets 58305201000 48735292000 44399266000
Other Non Current Assets 4016800000 5808500000 9891700000
Non Current Prepaid Assets 1347892000 1173363000 153662000
Non Current Deferred Taxes Assets 10261000 2862000 2657000
Financial Assets - - 11155000
Investment In Financial Assets 9527000 9270000 2434505000
Held To Maturity Securities - - -
Available For Sale Securities 9527000 9270000 2434505000
Financial Assets Fair Value - - -
Long Term Equity Investment 8604000 8629000 8681000
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 460238000 254005000 78632000
Other Intangible Assets 460238000 254005000 78632000
Goodwill - - -
Net Ppe 55511749000 47200889000 41590573000
Accumulated Depreciation -16203764000 -13411499000 -11191332000
Gross Ppe 71715513000 60612388000 52781905000
Construction In Progress 12991743000 16222805000 16596912000
Other Properties 42469200000 30918400000 24939800000
Machinery Furniture Equipment 49801192000 39196826000 32096126000
Buildings And Improvements 7754202000 4065542000 3517254000
Land And Improvements 1023864000 987223000 450741000
Properties 144512000 139992000 120872000
Current Assets 34035469000 34978581000 24381190000
Other Current Assets 231132000 475942000 85836000
Hedging Assets Current - - -
Assets Held For Sale Current - 266894000 -
Restricted Cash - - -
Prepaid Assets 1306924000 1715564000 1654462000
Inventory 15713357000 14853789000 9472576000
Other Inventories 143392000 499510000 180906000
Finished Goods 7768975000 7017185000 4245615000
Work In Process 2166958000 1592860000 1044674000
Raw Materials 5634032000 5744234000 4001381000
Other Receivables 3856815000 3720541000 3460325000
Taxes Receivable 2496895000 1266301000 209597000
Accounts Receivable 8445871000 11067972000 7780917000
Allowance For Doubtful Accounts Receivable -100427000 -107552000 -110585000
Gross Accounts Receivable 8546298000 11175524000 7891502000
Cash Cash Equivalents And Short Term Investments 1984475000 1611578000 1717477000
Other Short Term Investments 1669922000 1371667000 1461995000
Cash And Cash Equivalents 314553000 239911000 255482000
Cash Equivalents - - -
Cash Financial 314553000 239911000 255482000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 19643295000 14542521000 15271681000
Total Debt 20959507000 15151225000 15557091000
Total Liabilities Net Minority Interest 32977289000 28506688000 26477566000
Total Non Current Liabilities Net Minority Interest 7949182000 5117703000 7413552000
Other Non Current Liabilities - - -
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 544864000 395385000 328926000
Trade And Other Payables Non Current 110993000 140347000 122956000
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities 2664615000 2412985000 2594646000
Long Term Debt And Capital Lease Obligation 4628710000 2168986000 4367024000
Long Term Capital Lease Obligation 897890000 336807000 12799000
Long Term Debt 3730820000 1832179000 4354225000
Long Term Provisions 544900000 395400000 328900000
Current Liabilities 25028107000 23388985000 19064014000
Other Current Liabilities 344400000 316200000 268700000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 16330797000 12982239000 11190067000
Current Capital Lease Obligation 103769000 31986000 17129000
Current Debt 16227028000 12950253000 11172938000
Pension And Other Post Retirement Benefit Plans Current 196765000 204190000 161303000
Current Provisions 196800000 204200000 161300000
Payables 8438396000 10113606000 7603169000
Other Payable 2865867000 2442537000 1598316000
Dividends Payable 3709000 2866000 219700000
Total Tax Payable 379674000 758177000 650318000
Accounts Payable 5189146000 6910026000 5134835000
Common Stock Equity 59363381000 55207185000 42551314000
Total Capitalization 63094201000 57039364000 46905539000
Total Equity Gross Minority Interest 59363381000 55207185000 42302890000
Minority Interest - - -248424000
Stockholders Equity 59363381000 55207185000 42551314000
Other Equity Interest 59253500000 55097300000 42441500000
Treasury Stock - - -
Retained Earnings 25665153000 21558423000 9055224000
Additional Paid In Capital - - -
Capital Stock 109850000 109850000 109850000
Common Stock 109850000 109850000 109850000

Income statement interpretation for Gujarat Fluorochemicals 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 41936667000 55942403000 39535900000
Operating Revenue 41936667000 55942403000 39535900000
Cost Of Revenue 14637838000 15955299000 12145700000
Gross Profit 27298829000 39987104000 27390200000
Ebitda 10047411000 21194039000 13290300000
Ebit 7186296000 18833515000 11235900000
Operating Income 6360360000 17296516000 9630500000
Net Income 4349543000 13288124000 7871800000
Net Income From Continuing Operation Net Minority Interest 4349543000 13288124000 7871800000
Net Income From Continuing And Discontinued Operation 4349543000 13288124000 7871800000
Net Income Common Stockholders 4349543000 13288124000 7871800000
Net Income Including Noncontrolling Interests 4349543000 13230459000 7758600000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 4349543000 13230459000 7758600000
Normalized Income 4403772053 13273268121 7871800000
Normalized Ebitda 10121605000 21173999000 13290300000
Total Unusual Items -74194000 20040000 148886000
Total Unusual Items Excluding Goodwill -74194000 20040000 148886000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 2861115000 2360524000 2054400000
Reconciled Cost Of Revenue 14637838000 15955299000 12145700000
Total Expenses 35576307000 38645887000 29905400000
Operating Expense 20938469000 22690588000 17759700000
Other Operating Expenses 11798057000 14104408000 13050700000
Depreciation And Amortization In Income Statement 2861115000 2360524000 2054400000
Amortization 61840000 57432000 54600000
Depreciation Income Statement 2799275000 2303092000 2054400000
Selling General And Administration 2575965000 2811829000 2181935000
Selling And Marketing Expense 1600609000 1857950000 1449641000
General And Administrative Expense 975356000 953879000 732294000
Rent And Landing Fees 413525000 435068000 225683000
Tax Provision 1601326000 4616913000 2693200000
Pretax Income 5950869000 17847372000 10451800000
Other Non Operating Income Expenses 245186000 237752000 1314400000
Special Income Charges -74029000 26338000 137972000
Other Special Charges 74029000 -26338000 -137972000
Write Off - - -
Net Non Operating Interest Income Expense -960995000 -373117000 -784100000
Total Other Finance Cost 2067000 18337000 16506000
Interest Expense Non Operating 1235427000 986143000 784100000
Interest Income Non Operating 276499000 631363000 817303000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 39.60 120.97 70.63
Basic Eps 39.60 120.97 70.63
Diluted Ni Avail To Com Stockholders 4349543000 13288124000 7871800000
Net Income From Continuing Operations 4349543000 13230459000 7758600000
Minority Interests - 57665000 113200000

Cash flow analysis for Gujarat Fluorochemicals 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 6263598000 7388900000 7413700000
Changes In Cash 74642000 -15571000 139900000
Taxes Refund Paid -1949339000 -4699565000 -2320000000
Change In Working Capital -1439852000 -8826766000 -2543500000
Change In Other Current Liabilities -350131000 155114000 396500000
Change In Other Current Assets -1491921000 -2297527000 -1959200000
Change In Payable -1636218000 1771389000 900300000
Change In Inventory -859567000 -5381212000 -837000000
Change In Receivables 2786060000 -3165426000 -1092200000
Other Non Cash Items 887347000 501548000 -51200000
Stock Based Compensation - - -
Provision And Write Off Of Assets -7124000 125282000 94700000
Depreciation And Amortization 2861115000 2360524000 2054400000
Amortization Cash Flow 61840000 57432000 54600000
Depreciation 2799275000 2303092000 2054400000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -9664631000 -4763734000 -5838700000
Net Other Investing Changes -296900000 1958200000 -
Interest Received Cfi 190656000 350649000 88600000
Dividends Received Cfi - - -
Net Investment Purchase And Sale -295353000 2149593000 337400000
Sale Of Investment 1550000 3199539000 1754800000
Purchase Of Investment -296903000 -1049946000 -1417400000
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -9446942000 -7221811000 -6492400000
Sale Of Ppe 145686000 49353000 247800000
Purchase Of Ppe -9592628000 -7271164000 -6740200000
Net Intangibles Purchase And Sale -112992000 -42165000 -
Purchase Of Intangibles -112992000 -42165000 -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 3475675000 -2640737000 -1435100000
Net Other Financing Charges - -36766000 -
Interest Paid Cff -1405624000 -1335822000 -870000000
Cash Dividends Paid -219700000 -439400000 -219700000
Common Stock Dividend Paid - - -
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt -1094801000 -5431263000 -1864400000
Issuance Of Debt 3126900000 2000000000 2035300000
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt 5190842000 -795912000 -321900000
Net Short Term Debt Issuance 3158743000 2635351000 -492800000
Short Term Debt Issuance - - -
Net Long Term Debt Issuance 2032099000 -3431263000 170900000
Long Term Debt Payments -1094801000 -5431263000 -1864400000
Long Term Debt Issuance 3126900000 2000000000 2035300000
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of FLUOROCHEM.NS (Gujarat Fluorochemicals Limited)

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

The Gujarat Fluorochemicals Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 104.34, FLUOROCHEM.NS has a net profit margin of 0.10, the acid test ratio for FLUOROCHEM.NS is 0.73, FLUOROCHEM.NS has an inventory turnover of 0.93, and FLUOROCHEM.NS has debt-to-equity ratio of 0.35.

The FLUOROCHEM.NS whose company name is Gujarat Fluorochemicals Limited has made profit/loss of 27298829000 with total revenue of 41936667000, FLUOROCHEM.NS has assets worth of 92340670000.

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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