GOYALALUM.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 very strong 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 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 Ratio57.11
Net Profit Margin0.04
Acid Test Ratio4.10
Inventory Turnover28.36
Coverage Ratio2.84
Debt to Equity0.08
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: Giving good returns on equity which is generally acceptable for most industries

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.04
Return on Assets3.99
Return on Equity0.13
Performance Graph
Key Ratios

Acid Test Ratio: It has very strong 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 Ratio4.10
Current Ratio4.72
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 Turnover28.36
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 Ratio2.84
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 Ratio0.08
Interest Coverage Ratio22.98
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 Ratio57.11
Gross Profit Margin0.06
Price to Book Ratio7.31
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Goyal Aluminiums 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 237578080 218306200 352905630
Total Non Current Assets 65906620 28073360 18347860
Other Non Current Assets - - 359206
Non Current Prepaid Assets - - 300000
Non Current Deferred Taxes Assets 584930 413800 359200
Financial Assets - - -
Investment In Financial Assets 1094450 692380 300000
Held To Maturity Securities - - -
Available For Sale Securities 1094450 692380 300000
Financial Assets Fair Value - - -
Long Term Equity Investment 26004650 9125860 5534080
Investments In Associates At Cost 26004650 9125860 5534080
Goodwill And Other Intangible Assets - - -
Other Intangible Assets - - -
Goodwill - - -
Net Ppe 4666220 4057510 5026410
Accumulated Depreciation -8730980 -6183740 -4218770
Gross Ppe 13397200 10241250 9245180
Construction In Progress - - -
Other Properties 1773020 4057000 5099535
Machinery Furniture Equipment 11624180 10241250 9245180
Buildings And Improvements - - -
Land And Improvements - - -
Properties - - -
Current Assets 171671090 190232860 334557770
Other Current Assets 8705000 13855000 -2
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash - - -
Prepaid Assets 4534970 10693930 8190910
Inventory 22610660 20929760 24976950
Other Inventories - - -
Finished Goods 22610660 20929760 24976950
Work In Process - - -
Raw Materials - - -
Other Receivables 26590 91210 -
Taxes Receivable 4143990 3069940 512700
Accounts Receivable 139632820 127662300 297130250
Allowance For Doubtful Accounts Receivable - - -
Gross Accounts Receivable - - -
Cash Cash Equivalents And Short Term Investments 722060 27785720 3746960
Other Short Term Investments - 692000 -
Cash And Cash Equivalents 722060 27785720 3746960
Cash Equivalents - - -
Cash Financial 722060 27785720 3746960
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 13716300 - 13113480
Total Debt 15634940 14123270 23229790
Total Liabilities Net Minority Interest 37647400 43964940 199891350
Total Non Current Liabilities Net Minority Interest 1257120 7320340 14113450
Other Non Current Liabilities -5100 30 -
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 - - -
Long Term Debt And Capital Lease Obligation 755290 7066470 14113450
Long Term Capital Lease Obligation 755290 901760 -4691670
Long Term Debt - 7066470 14113450
Long Term Provisions 346730 253840 -
Current Liabilities 36390280 36644600 185777900
Other Current Liabilities 669000 1223000 40271096
Current Deferred Taxes Liabilities - - 4068041
Current Debt And Capital Lease Obligation 14879650 7056800 9116340
Current Capital Lease Obligation 14879650 7056800 6369350
Current Debt 14438360 7056800 2746990
Pension And Other Post Retirement Benefit Plans Current 293710 230450 -
Current Provisions 294000 - 4068041
Payables 20119400 29357350 174849780
Other Payable 270730 1046230 463350
Dividends Payable - - -
Total Tax Payable 2521550 2128620 3778340
Accounts Payable 17327120 26182500 170608090
Common Stock Equity 199930680 174341260 153014280
Total Capitalization 199930680 181407730 167127730
Total Equity Gross Minority Interest 199930680 174341260 153014280
Minority Interest - - -
Stockholders Equity 199930680 174341260 153014280
Other Equity Interest - - -
Treasury Stock - - -
Retained Earnings 57170140 31579450 10281500
Additional Paid In Capital - - -
Capital Stock 142732780 142732780 142732780
Common Stock 142732780 142732780 142732780

Income statement interpretation for Goyal Aluminiums 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 684647100 659901150 824260700
Operating Revenue 684647100 659901150 824260700
Cost Of Revenue 641300740 616300090 796480010
Gross Profit 43346360 43601060 27780690
Ebitda 35383070 35084150 20212880
Ebit 32835840 33119180 17800340
Operating Income 30486520 32343040 18346850
Net Income 25590670 21702010 10251430
Net Income From Continuing Operation Net Minority Interest 25590670 21702010 10251430
Net Income From Continuing And Discontinued Operation 25590670 21702010 10251430
Net Income Common Stockholders 25590670 21702010 10251430
Net Income Including Noncontrolling Interests 25590670 21702010 10251430
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 25590670 21702010 10251430
Normalized Income 25590670 21725721 10735829
Normalized Ebitda 35383070 35115980 20874020
Total Unusual Items - -31830 -661140
Total Unusual Items Excluding Goodwill - -31830 -661140
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 2547230 1964970 2412540
Reconciled Cost Of Revenue 641300740 616300090 796480010
Total Expenses 654160580 627558110 805913850
Operating Expense 12859840 11258020 9433840
Other Operating Expenses 4213880 3422530 1759020
Depreciation And Amortization In Income Statement 2547230 1964970 2412540
Amortization - - -
Depreciation Income Statement 2547230 1964970 2412540
Selling General And Administration 1308510 1963810 1088330
Selling And Marketing Expense 239050 61370 61100
General And Administrative Expense 1069460 1902440 1027230
Rent And Landing Fees 521000 527000 523000
Tax Provision 8194890 7365020 3910390
Pretax Income 31406770 28875250 14627740
Other Non Operating Income Expenses 23260 7900 115000
Special Income Charges - -31830 -661140
Other Special Charges - - 661140
Write Off - 31830 661140
Net Non Operating Interest Income Expense 896990 -3443850 -3057970
Total Other Finance Cost 245750 342960 1370830
Interest Expense Non Operating 1429070 4243930 3172600
Interest Income Non Operating 2571810 1143040 114630
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 0.16 0.15 0.01
Basic Eps 0.16 0.15 0.01
Diluted Ni Avail To Com Stockholders 25590670 21702010 10251430
Net Income From Continuing Operations 31406770 28875250 14627740
Minority Interests - - -

Cash flow analysis for Goyal Aluminiums 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 6294270 47207030 4482920
Changes In Cash -27063680 24038750 2760990
Taxes Refund Paid -8014120 -8991910 -870000
Change In Working Capital -18313360 22229630 -14720400
Change In Other Current Liabilities -554020 -1316080 39371940
Change In Other Current Assets 4747460 -5543840 -41725710
Change In Payable -8855380 -144425600 60515450
Change In Inventory -1680900 4047190 42675940
Change In Receivables -11970520 169467960 -115558020
Other Non Cash Items -1486700 3010060 3033040
Stock Based Compensation - - -
Provision And Write Off Of Assets - - -
Depreciation And Amortization 2547230 1964970 2412540
Amortization Cash Flow - - -
Depreciation 2547230 1964970 2412540
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -33084060 -9908670 -9428480
Net Other Investing Changes - - -
Interest Received Cfi 2571810 1143040 114630
Dividends Received Cfi - - -
Net Investment Purchase And Sale -14500000 -3400000 -6000000
Sale Of Investment - - -
Purchase Of Investment - - -6000000
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -1383310 -996070 -3543110
Sale Of Ppe - - -
Purchase Of Ppe - - -3543114
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow -273890 -13259610 7706550
Net Other Financing Charges -1000 - 1000
Interest Paid Cff -975450 -4153100 -3147670
Cash Dividends Paid - - -
Common Stock Dividend Paid - - -
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt - -9106510 -
Issuance Of Debt 1511560 - 10854220
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt 1511560 -9106510 10854220
Net Short Term Debt Issuance - - -
Short Term Debt Issuance - - -
Net Long Term Debt Issuance 1511560 -9106510 10854220
Long Term Debt Payments - -9106510 -
Long Term Debt Issuance 1511560 - 10854220
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of GOYALALUM.NS (Goyal Aluminiums Limited)

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

The Goyal Aluminiums Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 57.11, GOYALALUM.NS has a net profit margin of 0.04, the acid test ratio for GOYALALUM.NS is 4.10, GOYALALUM.NS has an inventory turnover of 28.36, and GOYALALUM.NS has debt-to-equity ratio of 0.08.

The GOYALALUM.NS whose company name is Goyal Aluminiums Limited has made profit/loss of 43346360 with total revenue of 684647100, GOYALALUM.NS has assets worth of 237578080.

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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