HMAAGRO.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: Very High efficiency of inventory movement which means either good inventory management or under stocking risks

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 moderate debt when compared to its equity which means it would be just able to pay its debt with the equity

P/E Ratio: Fairly valued stock which is a sign of mature companies

Performance Graph
Financial Ratios
Ratio Value
PE Ratio19.65
Net Profit Margin0.02
Acid Test Ratio1.09
Inventory Turnover16.80
Coverage Ratio9.17
Debt to Equity0.69
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 Margin0.02
Return on Assets4.95
Return on Equity0.14
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 Ratio1.09
Current Ratio1.45
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 Turnover16.80
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 Ratio9.17
Performance Graph
Key Ratios

Debt to Equity Ratio: Company has moderate debt when compared to its equity which means it would be just able to pay its debt with the equity

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 Ratio0.69
Interest Coverage Ratio10.79
Performance Graph
Key Ratios

P/E Ratio: Fairly valued stock which is a sign of mature companies

Dividend Yield: NA

Performance Graph
Market Ratios
Ratio Value
P/E Ratio19.65
Gross Profit Margin0.16
Price to Book Ratio2.76
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of HMA Agro Industries 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 14394590000 9989600000 8561080000
Total Non Current Assets 4678530000 4163090000 3178920000
Other Non Current Assets 351030000 2000 -
Non Current Prepaid Assets 73820000 46770000 40150000
Non Current Deferred Taxes Assets 117790000 81790000 26020000
Financial Assets - - -
Investment In Financial Assets 748390000 - -
Held To Maturity Securities - - -
Available For Sale Securities 748390000 - -
Financial Assets Fair Value - - -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 6230000 6230000 6230000
Other Intangible Assets - 76000 -
Goodwill 6230000 6230000 6230000
Net Ppe 3676610000 3641910000 2771180000
Accumulated Depreciation -878280000 -553820000 -377400000
Gross Ppe 4554890000 4195730000 3148580000
Construction In Progress 736360000 1040170000 1369840000
Other Properties 38250000 - -
Machinery Furniture Equipment 1848230000 1683510000 660990000
Buildings And Improvements 1214080000 804030000 450390000
Land And Improvements 717970000 668020000 667360000
Properties - - -
Current Assets 9716060000 5826510000 5382460000
Other Current Assets 1197320000 786000 -300000
Hedging Assets Current - - 29440000
Assets Held For Sale Current - - -
Restricted Cash - 49680000 254940000
Prepaid Assets 1161440000 783840000 632750000
Inventory 2402790000 1285450000 1367530000
Other Inventories - -60000 -60000
Finished Goods 2222980000 1177700000 1284810000
Work In Process 53830000 - -
Raw Materials 125980000 107810000 82720000
Other Receivables 179740000 33680000 15060000
Taxes Receivable - - -
Accounts Receivable 4818710000 2984820000 2897460000
Allowance For Doubtful Accounts Receivable - - -
Gross Accounts Receivable - 58338000 -
Cash Cash Equivalents And Short Term Investments 1153380000 689040000 185280000
Other Short Term Investments 1410000 - -
Cash And Cash Equivalents 1151970000 689040000 185280000
Cash Equivalents 801570000 250000 100000
Cash Financial 350400000 688790000 185180000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 3741410000 2744150000 3114890000
Total Debt 4920470000 3433190000 3300170000
Total Liabilities Net Minority Interest 7020320000 5044730000 4642590000
Total Non Current Liabilities Net Minority Interest 331920000 463210000 537660000
Other Non Current Liabilities - - -
Derivative Product Liabilities - 5390000 5390000
Non Current Pension And Other Postretirement Benefit Plans 37030000 35320000 16060000
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities - 2781000 -
Long Term Debt And Capital Lease Obligation 294890000 422500000 521600000
Long Term Capital Lease Obligation 11940000 - -
Long Term Debt 282950000 422500000 521600000
Long Term Provisions 37030000 - -
Current Liabilities 6688400000 4581520000 4104930000
Other Current Liabilities 10840000 19100000 2060000
Current Deferred Taxes Liabilities - - 13390000
Current Debt And Capital Lease Obligation 4625580000 3010690000 2778570000
Current Capital Lease Obligation 15150000 - -
Current Debt 4610430000 3010690000 2778570000
Pension And Other Post Retirement Benefit Plans Current 51380000 22850000 34740000
Current Provisions 9590000 6206000 -
Payables 1499140000 1005920000 882780000
Other Payable 133480000 46140000 74840000
Dividends Payable - - -
Total Tax Payable 2080000 89680000 13390000
Accounts Payable 1363580000 870100000 794550000
Common Stock Equity 7171640000 4742550000 3746600000
Total Capitalization 7454590000 5165050000 4268200000
Total Equity Gross Minority Interest 7374270000 4944870000 3918490000
Minority Interest 202630000 202320000 171890000
Stockholders Equity 7171640000 4742550000 3746600000
Other Equity Interest 6670870000 - -
Treasury Stock - - -
Retained Earnings 4975940000 4155750000 3048610000
Additional Paid In Capital 1474360000 - -
Capital Stock 500770000 475130000 475130000
Common Stock 500770000 475130000 475130000

Income statement interpretation for HMA Agro Industries 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 48132900000 32092190000 30831910000
Operating Revenue 48132900000 32092190000 30831910000
Cost Of Revenue 40363360000 24759380000 24204730000
Gross Profit 7769540000 7332810000 6627180000
Ebitda 1815310000 2023630000 1758150000
Ebit 1467550000 1847210000 1651480000
Operating Income 1077490000 1490760000 1152970000
Net Income 1006380000 1204120000 1176210000
Net Income From Continuing Operation Net Minority Interest 1006380000 1204120000 1176210000
Net Income From Continuing And Discontinued Operation 1006380000 1204120000 1176210000
Net Income Common Stockholders 1006380000 1204120000 1176210000
Net Income Including Noncontrolling Interests 1005840000 1234660000 1176210000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 1005840000 1234660000 1176210000
Normalized Income 956003775 1268530362 1157726838
Normalized Ebitda 1748620000 2114170000 1733230000
Total Unusual Items 66690000 -90540000 24920000
Total Unusual Items Excluding Goodwill 66690000 -90540000 24920000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 347760000 176420000 106670000
Reconciled Cost Of Revenue 40363360000 24759380000 24204730000
Total Expenses 47055410000 30601430000 29678940000
Operating Expense 6692050000 5842050000 5474210000
Other Operating Expenses 2985220000 2260240000 1680870000
Depreciation And Amortization In Income Statement 347760000 176420000 106670000
Amortization - 3000 -
Depreciation Income Statement 347760000 176420000 106670000
Selling General And Administration 1901700000 2438300000 2524670000
Selling And Marketing Expense 1721870000 2378880000 2461990000
General And Administrative Expense 179830000 59420000 62680000
Rent And Landing Fees 16950000 1820000 105840000
Tax Provision 325730000 500870000 409620000
Pretax Income 1331570000 1735530000 1585830000
Other Non Operating Income Expenses 230200000 93960000 48610000
Special Income Charges 5890000 500000 -4220000
Other Special Charges -54020000 -510000 -50000
Write Off 48130000 10000 4270000
Net Non Operating Interest Income Expense -138180000 -67540000 -82570000
Total Other Finance Cost 37260000 21220000 36880000
Interest Expense Non Operating 135980000 111680000 65650000
Interest Income Non Operating 35060000 65360000 19960000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 2.03 2.40 2.35
Basic Eps 2.03 2.40 2.35
Diluted Ni Avail To Com Stockholders 1006380000 1204120000 1176210000
Net Income From Continuing Operations 1331570000 1735530000 1585830000
Minority Interests 540000 -30540000 -

Cash flow analysis for HMA Agro Industries 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 -1658060000 1360800000 -319620000
Changes In Cash 462930000 503760000 -331570000
Taxes Refund Paid -522430000 -492520000 -466580000
Change In Working Capital -2763460000 -171360000 -1099750000
Change In Other Current Liabilities 279590000 -103180000 -103660000
Change In Other Current Assets -635030000 -175640000 -45760000
Change In Payable 456720000 75550000 32370000
Change In Inventory -1117340000 82080000 -99320000
Change In Receivables -1761740000 -63060000 -888200000
Other Non Cash Items 89500000 46490000 25300000
Stock Based Compensation - - -
Provision And Write Off Of Assets - - -
Depreciation And Amortization 347760000 176420000 106670000
Amortization Cash Flow - - -
Depreciation 347760000 176420000 106670000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -563270000 -831420000 -1435190000
Net Other Investing Changes - - -
Interest Received Cfi 44510000 64140000 20460000
Dividends Received Cfi - - -
Net Investment Purchase And Sale -317600000 201800000 -408450000
Sale Of Investment - - -
Purchase Of Investment - - -
Net Business Purchase And Sale - - -362370000
Sale Of Business - - -
Purchase Of Business - - -362370000
Net Ppe Purchase And Sale -290180000 -1097360000 -684830000
Sale Of Ppe 89960000 - 134850000
Purchase Of Ppe -380140000 -1097360000 -819680000
Net Intangibles Purchase And Sale - -79000 -
Purchase Of Intangibles - -79000 -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 2684260000 -25620000 1423240000
Net Other Financing Charges - 50000000 -
Interest Paid Cff -112350000 -113600000 -55980000
Cash Dividends Paid -150230000 -95030000 -
Common Stock Dividend Paid -150230000 -95030000 -
Net Common Stock Issuance 1500000000 - 88570000
Common Stock Payments - - -
Common Stock Issuance 1500000000 - 88570000
Repurchase Of Capital Stock - - -
Repayment Of Debt -671930000 -66610000 -
Issuance Of Debt 1158790000 - -
Issuance Of Capital Stock 1500000000 - 88570000
Net Issuance Payments Of Debt 1459500000 133010000 1479220000
Net Short Term Debt Issuance 972640000 199620000 -
Short Term Debt Issuance - - -
Net Long Term Debt Issuance 486860000 -66610000 1479220000
Long Term Debt Payments -671930000 -66610000 -
Long Term Debt Issuance 1158790000 - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of HMAAGRO.NS (HMA Agro Industries Limited)

Above is the summary for fundamental analysis of HMA Agro Industries Limited , whose ticker name is HMAAGRO.NS and belongs to sector Consumer Defensive, and it is listed in NSE (National Stock Exchange).

The HMA Agro Industries Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 19.65, HMAAGRO.NS has a net profit margin of 0.02, the acid test ratio for HMAAGRO.NS is 1.09, HMAAGRO.NS has an inventory turnover of 16.80, and HMAAGRO.NS has debt-to-equity ratio of 0.69.

The HMAAGRO.NS whose company name is HMA Agro Industries Limited has made profit/loss of 7769540000 with total revenue of 48132900000, HMAAGRO.NS has assets worth of 14394590000.

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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  • Search for the stock that you want to analyze in the search bar by typing the name of the company or ticker.
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