KIOCL.NS
Key Ratios

Net Profit Margin: Company is not able to make any profit from its revenue which means either business is super inefficient or less demand of the product or services this company provides or sometimes a small company who is trying to capture market providing its services at minimal costs

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: High financial risk as company is not able to pay its interest payments from its earning (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: Undervalued stock and low growth is expected as company’s stock price is very closer to its earnings per share

Performance Graph
Financial Ratios
Ratio Value
PE Ratio-250.49
Net Profit Margin-0.04
Acid Test Ratio2.87
Inventory Turnover3.16
Coverage Ratio0.51
Debt to Equity0.09
Key Ratios

Net Profit Margin: Company is not able to make any profit from its revenue which means either business is super inefficient or less demand of the product or services this company provides or sometimes a small company who is trying to capture market providing its services at minimal costs

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 Margin-0.04
Return on Assets1.40
Return on Equity-0.04
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 Ratio2.87
Current Ratio4.42
Performance Graph
Key Ratios

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

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover3.16
Performance Graph
Key Ratios

Coverage Analysis: High financial risk as company is not able to pay its interest payments from its earning (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio0.51
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 risk of getting default as it is struggling to cover interest payments

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.09
Interest Coverage Ratio-3.47
Performance Graph
Key Ratios

P/E Ratio: Undervalued stock and low growth is expected as company’s stock price is very closer to its earnings per share

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 Ratio-250.49
Gross Profit Margin0.21
Price to Book Ratio10.88
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of KIOCL 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 24381462000 29380453000 26607719000
Total Non Current Assets 11161114000 10571893000 6187391000
Other Non Current Assets -2000 8102000 -3000
Non Current Prepaid Assets 435918000 398385000 367326000
Non Current Deferred Taxes Assets 108309000 303633000 65129000
Financial Assets - - -
Investment In Financial Assets 171748000 - 103156000
Held To Maturity Securities - - -
Available For Sale Securities 171748000 - 103156000
Financial Assets Fair Value - - -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 98088000 96541000 84613000
Other Intangible Assets 98088000 96541000 84613000
Goodwill - - -
Net Ppe 10440627000 9742623000 5645431000
Accumulated Depreciation -2041206000 -1870830000 -1680031000
Gross Ppe 7183002000 6340580000 5556447000
Construction In Progress 1552130000 1729126000 1175739000
Other Properties 234532000 230994000 207275000
Machinery Furniture Equipment 3328990000 2522188000 2434433000
Buildings And Improvements 801429000 539695000 535343000
Land And Improvements 1265921000 1318577000 1203657000
Properties - - -
Current Assets 13220348000 18808560000 20420328000
Other Current Assets 21153000 17016000 42482000
Hedging Assets Current - 3601000 10793000
Assets Held For Sale Current - - -
Restricted Cash 2976271000 4729396000 2415068000
Prepaid Assets 3148129000 3371494000 2272597000
Inventory 4640675000 3331846000 3457463000
Other Inventories - - -
Finished Goods 1627526000 613481000 151502000
Work In Process 1218916000 193548000 557136000
Raw Materials 1794233000 2524817000 2748825000
Other Receivables 223472000 325921000 287297000
Taxes Receivable 546612000 483592000 355286000
Accounts Receivable 70823000 3542240000 2918618000
Allowance For Doubtful Accounts Receivable -48000000 -8000000 -7500000
Gross Accounts Receivable 118823000 3550240000 2926118000
Cash Cash Equivalents And Short Term Investments 1593213000 3003454000 8660724000
Other Short Term Investments 1566432000 528734000 6223600000
Cash And Cash Equivalents 26781000 2474720000 2437124000
Cash Equivalents 19000 2398019000 2369994000
Cash Financial 26762000 76701000 67130000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 610916000 1641924000 -
Total Debt 1795183000 5373405000 1257754000
Total Liabilities Net Minority Interest 5196428000 9360086000 5171334000
Total Non Current Liabilities Net Minority Interest 2204962000 2259356000 2062043000
Other Non Current Liabilities - - -
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 1310881000 1377440000 1134791000
Long Term Capital Lease Obligation 1002581000 1069140000 1044791000
Long Term Debt 308300000 308300000 90000000
Long Term Provisions 884096000 873695000 921263000
Current Liabilities 2991466000 7100730000 3109291000
Other Current Liabilities 68835000 142641000 333868000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 484302000 3995965000 122963000
Current Capital Lease Obligation 154905000 187621000 122929000
Current Debt 329397000 3808344000 34000
Pension And Other Post Retirement Benefit Plans Current 229311000 201090000 506412000
Current Provisions 229311000 201090000 252162000
Payables 1532123000 1969180000 1335400000
Other Payable 246139000 320366000 -
Dividends Payable 291000 296000 272000
Total Tax Payable - - -
Accounts Payable 1285693000 1648518000 1335128000
Common Stock Equity 19185034000 20020367000 21436385000
Total Capitalization 19493334000 20328667000 21526385000
Total Equity Gross Minority Interest 19185034000 20020367000 21436385000
Minority Interest - - -
Stockholders Equity 19185034000 20020367000 21436385000
Other Equity Interest 13107523000 13942856000 15358874000
Treasury Stock - - -
Retained Earnings - 3221700000 4678493000
Additional Paid In Capital - 267627000 267627000
Capital Stock 6077511000 6077511000 6077511000
Common Stock 6077511000 6077511000 6077511000

Income statement interpretation for KIOCL 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 18540708000 15432035000 30062060000
Operating Revenue 18540708000 15432035000 30062060000
Cost Of Revenue 14658918000 12837413000 21397981000
Gross Profit 3881790000 2594622000 8664079000
Ebitda -220123000 -838636000 4544207000
Ebit -494327000 -1091161000 4232384000
Operating Income -958282000 -1804021000 3568685000
Net Income -833052000 -976670000 3134065000
Net Income From Continuing Operation Net Minority Interest -833052000 -976670000 3134065000
Net Income From Continuing And Discontinued Operation -833052000 -976670000 3134065000
Net Income Common Stockholders -833052000 -976670000 3134065000
Net Income Including Noncontrolling Interests -833052000 -976670000 3134065000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations -833052000 -976670000 3134065000
Normalized Income -845208200 -1014935512 3107547981
Normalized Ebitda -237489000 -886731000 4509430000
Total Unusual Items 17366000 48095000 34777000
Total Unusual Items Excluding Goodwill 17366000 48095000 34777000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 274204000 252525000 311823000
Reconciled Cost Of Revenue 14658918000 12837413000 21397981000
Total Expenses 19498990000 17236056000 26493375000
Operating Expense 4840072000 4398643000 5095394000
Other Operating Expenses 2961657000 2508222000 2940671000
Depreciation And Amortization In Income Statement 274204000 252525000 311823000
Amortization 5676000 3588000 1457000
Depreciation Income Statement 268528000 248937000 310366000
Selling General And Administration 14900000 18971000 15549000
Selling And Marketing Expense 3954000 9241000 5304000
General And Administrative Expense 10946000 9730000 10245000
Rent And Landing Fees 3339000 2255000 1364000
Tax Provision 196091000 -250883000 976253000
Pretax Income -636961000 -1227553000 4110318000
Other Non Operating Income Expenses 47016000 37929000 24010000
Special Income Charges 13303000 1715000 869000
Other Special Charges -13303000 -1715000 -869000
Write Off - - -
Net Non Operating Interest Income Expense 248269000 484514000 504023000
Total Other Finance Cost 3112000 1300000 1969000
Interest Expense Non Operating 142634000 136392000 122066000
Interest Income Non Operating 394015000 622206000 628058000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps -1.37 -1.61 5.16
Basic Eps -1.37 -1.61 5.16
Diluted Ni Avail To Com Stockholders -833052000 -976670000 3134065000
Net Income From Continuing Operations -636961000 -1227553000 4110318000
Minority Interests - - -

Cash flow analysis for KIOCL 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 1047255000 -3093646000 699164000
Changes In Cash -3951039000 1568700000 -2272445000
Taxes Refund Paid - - -1290000000
Change In Working Capital 1642845000 -1545308000 -1897556000
Change In Other Current Liabilities - - -
Change In Other Current Assets - - -
Change In Payable -585428000 160907000 415776000
Change In Inventory -1308829000 125617000 -407254000
Change In Receivables 3537102000 -1831832000 -1906078000
Other Non Cash Items -221952000 -479281000 -500644000
Stock Based Compensation - - -
Provision And Write Off Of Assets 6485000 -45934000 -
Depreciation And Amortization 274204000 252525000 311823000
Amortization Cash Flow 5676000 3588000 1457000
Depreciation 268528000 248937000 310366000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -1273927000 1291878000 -1323889000
Net Other Investing Changes 5000 - -
Interest Received Cfi 470369000 568658000 684524000
Dividends Received Cfi - - -
Net Investment Purchase And Sale -783610000 4954421000 895266000
Sale Of Investment 1648981000 12135062000 18938964000
Purchase Of Investment -2432591000 -7180641000 -18043698000
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -927505000 -708586000 -2903679000
Sale Of Ppe 171577000 1954000 860000
Purchase Of Ppe -1099082000 -710540000 -2904539000
Net Intangibles Purchase And Sale -33181000 -3522615000 -
Purchase Of Intangibles -33181000 -3522615000 -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow -3724367000 3370468000 -1647720000
Net Other Financing Charges - - -
Interest Paid Cff -55092000 -45919000 -17151000
Cash Dividends Paid - -480123000 -1592308000
Common Stock Dividend Paid - -480123000 -1592308000
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt - - -
Issuance Of Debt - 218300000 90000000
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt -3478955000 4026511000 90000000
Net Short Term Debt Issuance -3478955000 3808211000 -
Short Term Debt Issuance - 3808211000 -
Net Long Term Debt Issuance - 218300000 90000000
Long Term Debt Payments - - -
Long Term Debt Issuance - 218300000 90000000
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of KIOCL.NS (KIOCL Limited)

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

The KIOCL Limited which is listed in NSE (National Stock Exchange) has a PE ratio of -250.49, KIOCL.NS has a net profit margin of -0.04, the acid test ratio for KIOCL.NS is 2.87, KIOCL.NS has an inventory turnover of 3.16, and KIOCL.NS has debt-to-equity ratio of 0.09.

The KIOCL.NS whose company name is KIOCL Limited has made profit/loss of 3881790000 with total revenue of 18540708000, KIOCL.NS has assets worth of 24381462000.

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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  • On the “Fundamental Analysis” page, the first tab is for “Summary and Ratio,” where in the top section you can find the overall summary of the stock’s fundamental analysis, where on the leftmost side it has a textual summary, then in the middle a gauge chart that represents overall financial health, and then a list of important ratios.
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  • Then in the same “Summary and Ratio” tab, we have included a detailed analysis of stock in various aspects, which includes “Profitability Analysis,” “Liquidity Analysis,” “Efficiency Analysis,” “Coverage Analysis,” Solvency Analysis,” and “Market Analysis,” which divide the stock’s fundamentals into the above aspects and analyze each in the same format as for overall analysis, where the leftmost side has a textual summary, then in the middle a gauge chart that represents overall analysis of the particular section, and then a list of important ratios. Required for the particular analysis.
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