JYOTISTRUC.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 very strong 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 Ratio71.58
Net Profit Margin0.07
Acid Test Ratio6.21
Inventory Turnover5.13
Coverage Ratio20.36
Debt to Equity-69.99
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: Good efficiency of the assets which indicates assets are making more than average 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 Assets0.19
Return on Equity-1.13
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 has excess cash even after covering its short-term liabilities, which also may indicates mismanagement os assets in some cases

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio6.21
Current Ratio6.41
Performance Graph
Key Ratios

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

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover5.13
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 Ratio20.36
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 Ratio-69.99
Interest Coverage Ratio20.36
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 Ratio71.58
Gross Profit Margin0.16
Price to Book Ratio-80.80
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Jyoti Structures 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 23401184000 22854198000 21930242000
Total Non Current Assets 388565000 365887000 324950000
Other Non Current Assets - 2000 -
Non Current Prepaid Assets 37176000 40847000 49980000
Non Current Deferred Taxes Assets - - -
Financial Assets - - -
Investment In Financial Assets 8756000 6799000 6517000
Held To Maturity Securities - - -
Available For Sale Securities 8756000 6799000 6517000
Financial Assets Fair Value - - -
Long Term Equity Investment - - 6517000
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 10179000 1406000 1404000
Other Intangible Assets 10179000 918000 905000
Goodwill - 488000 499000
Net Ppe 332454000 316833000 267049000
Accumulated Depreciation -3405696000 -3795749000 -3919527000
Gross Ppe 3738150000 4112621000 4186575000
Construction In Progress - - -
Other Properties 967206000 970194000 898303000
Machinery Furniture Equipment 2444797000 2816280000 2962125000
Buildings And Improvements 291959000 291959000 291959000
Land And Improvements 34188000 34188000 34188000
Properties - - -
Current Assets 23012619000 22488314000 21605292000
Other Current Assets 900398000 -3000 812123000
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash 14546000 16314000 15686000
Prepaid Assets 947306000 784870000 835769000
Inventory 718013000 726123000 246912000
Other Inventories 350000 2828000 422000
Finished Goods 24913000 66148000 152000
Work In Process 314618000 332781000 201547000
Raw Materials 378132000 324366000 44791000
Other Receivables 547810000 640490000 615891000
Taxes Receivable 89850000 26446000 47858000
Accounts Receivable 20307924000 19987882000 19004392000
Allowance For Doubtful Accounts Receivable -87500000 -75000000 -60000000
Gross Accounts Receivable 20395424000 20062882000 19064392000
Cash Cash Equivalents And Short Term Investments 387170000 306192000 838784000
Other Short Term Investments 609264000 679842000 655223000
Cash And Cash Equivalents 387170000 306192000 838784000
Cash Equivalents 161541000 240721000 550000000
Cash Financial 225629000 65471000 288784000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 17504641000 16455236000 14399650000
Total Debt 17891811000 16761428000 15238434000
Total Liabilities Net Minority Interest 23656331000 22600191000 20411000000
Total Non Current Liabilities Net Minority Interest 20066174000 18882865000 18764910000
Other Non Current Liabilities 1572359000 - -1000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 16439000 9564000 2190000
Trade And Other Payables Non Current 2843962000 2855903000 3931781000
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities -95672000 -2459000 -2261000
Long Term Debt And Capital Lease Obligation 17301445000 16019857000 14833200000
Long Term Capital Lease Obligation - - -
Long Term Debt 17301445000 16019857000 14833200000
Long Term Provisions 16439000 9564000 2190000
Current Liabilities 3590157000 3717326000 1646090000
Other Current Liabilities 80169000 67421000 60624000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 590366000 741571000 405234000
Current Capital Lease Obligation - - -
Current Debt 590366000 741571000 405234000
Pension And Other Post Retirement Benefit Plans Current 4233000 1985000 7000
Current Provisions 4233000 1985000 7000
Payables 1977727000 2268376000 1166445000
Other Payable 661366000 765577000 336443000
Dividends Payable 1770000 1770000 1770000
Total Tax Payable - - -
Accounts Payable 1314591000 1501029000 828232000
Common Stock Equity -255616000 253538000 1518773000
Total Capitalization 17045829000 16273395000 16351973000
Total Equity Gross Minority Interest -255147000 254007000 1519242000
Minority Interest 469000 469000 469000
Stockholders Equity -255616000 253538000 1518773000
Other Equity Interest 224350000 280000000 280000000
Treasury Stock - - -
Retained Earnings -22391117000 -22682420000 -22632698000
Additional Paid In Capital 19946603000 20792511000 21979168000
Capital Stock 1461855000 1269055000 1269055000
Common Stock 1461855000 1269055000 1269055000

Income statement interpretation for Jyoti Structures 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 4377706000 2278331000 43887000
Operating Revenue 4377706000 2278331000 43887000
Cost Of Revenue 3680369000 1949072000 232085000
Gross Profit 697337000 329259000 -188198000
Ebitda 279887000 17194000 -351873000
Ebit 205427000 -36943000 -424719000
Operating Income -10432000 -164979000 24731629000
Net Income 288551000 -40723000 -425274000
Net Income From Continuing Operation Net Minority Interest 288551000 -40723000 -425274000
Net Income From Continuing And Discontinued Operation 288551000 -40723000 -425274000
Net Income Common Stockholders 288551000 -40723000 -425274000
Net Income Including Noncontrolling Interests 288551000 -40723000 -424719000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 288551000 -40723000 -424719000
Normalized Income 263922200 -30823000 24808153000
Normalized Ebitda 244703000 27094000 24881554000
Total Unusual Items 35184000 -9900000 -25233427000
Total Unusual Items Excluding Goodwill 35184000 -9900000 -25233427000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 74460000 54137000 72846000
Reconciled Cost Of Revenue 3680369000 1949072000 232085000
Total Expenses 4388138000 2443310000 -24687742000
Operating Expense 707769000 494238000 -24919827000
Other Operating Expenses 291195000 109448000 -24941099000
Depreciation And Amortization In Income Statement 74460000 54137000 72846000
Amortization 3473000 177000 33000
Depreciation Income Statement 70987000 53960000 72813000
Selling General And Administration 138961000 87140000 73602000
Selling And Marketing Expense - - -
General And Administrative Expense 138961000 87140000 73602000
Rent And Landing Fees 165000 180000 227000
Tax Provision -93213000 - -
Pretax Income 195338000 -40723000 -424719000
Other Non Operating Income Expenses 104924000 4676000 49000
Special Income Charges 35184000 -9900000 -25233427000
Other Special Charges - - -
Write Off -35184000 9900000 25233427000
Net Non Operating Interest Income Expense -6875000 9223000 10475000
Total Other Finance Cost 8330000 751000 3000
Interest Expense Non Operating 10089000 3780000 -
Interest Income Non Operating 11544000 13754000 10478000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 0.40 -0.06 -1.28
Basic Eps 0.41 -0.06 -1.28
Diluted Ni Avail To Com Stockholders 288551000 -40723000 -425274000
Net Income From Continuing Operations 288551000 -40723000 -424718000
Minority Interests - - -555000

Cash flow analysis for Jyoti Structures 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 -194789000 -360189000 -995451000
Changes In Cash 80978000 -532589000 702814000
Taxes Refund Paid - - -
Change In Working Capital -606740000 -393715000 -625054000
Change In Other Current Liabilities -55395000 1096650000 6635194000
Change In Other Current Assets - - -
Change In Payable - - -
Change In Inventory 8110000 -479210000 -
Change In Receivables -559455000 -1011154000 -7260248000
Other Non Cash Items -1455000 -9974000 -10478000
Stock Based Compensation 66775000 - -
Provision And Write Off Of Assets 95224000 15000000 60000000
Depreciation And Amortization 74460000 54137000 72846000
Amortization Cash Flow 3473000 177000 -
Depreciation 70987000 53960000 72846000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -68919000 -105254000 -1735000
Net Other Investing Changes - - -1000
Interest Received Cfi 11544000 13754000 10478000
Dividends Received Cfi - - -
Net Investment Purchase And Sale - - -
Sale Of Investment - - -
Purchase Of Investment - - -
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale 18880000 4202000 -12212000
Sale Of Ppe 18880000 4202000 -
Purchase Of Ppe - -103929000 -12212000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 344686000 -67146000 1700000000
Net Other Financing Charges - - -
Interest Paid Cff -10089000 -3780000 -
Cash Dividends Paid - - -
Common Stock Dividend Paid - - -
Net Common Stock Issuance 506055000 - 1700000000
Common Stock Payments - - -
Common Stock Issuance 506055000 - 1700000000
Repurchase Of Capital Stock - - -
Repayment Of Debt -151280000 -63366000 -
Issuance Of Debt - - -
Issuance Of Capital Stock 506055000 - 1700000000
Net Issuance Payments Of Debt -151280000 -63366000 -
Net Short Term Debt Issuance - - -
Short Term Debt Issuance - - -
Net Long Term Debt Issuance -151280000 -63366000 -
Long Term Debt Payments -151280000 -63366000 -
Long Term Debt Issuance - - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of JYOTISTRUC.NS (Jyoti Structures Limited)

Above is the summary for fundamental analysis of Jyoti Structures Limited , whose ticker name is JYOTISTRUC.NS and belongs to sector Industrials, and it is listed in NSE (National Stock Exchange).

The Jyoti Structures Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 71.58, JYOTISTRUC.NS has a net profit margin of 0.07, the acid test ratio for JYOTISTRUC.NS is 6.21, JYOTISTRUC.NS has an inventory turnover of 5.13, and JYOTISTRUC.NS has debt-to-equity ratio of -69.99.

The JYOTISTRUC.NS whose company name is Jyoti Structures Limited has made profit/loss of 697337000 with total revenue of 4377706000, JYOTISTRUC.NS has assets worth of 23401184000.

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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