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

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 Ratio55.85
Net Profit Margin0.10
Acid Test Ratio0.72
Inventory Turnover1.05
Coverage Ratio2.52
Debt to Equity0.73
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: High income of the company when compared with its equity, which means efficient equity

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.10
Return on Assets1.00
Return on Equity0.20
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 Ratio0.72
Current Ratio1.76
Performance Graph
Key Ratios

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover1.05
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 Ratio2.52
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 can easily cover its interest payments

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.73
Interest Coverage Ratio5.09
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 Ratio55.85
Gross Profit Margin0.38
Price to Book Ratio11.40
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Lorenzini Apparels 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 621638000 415273000 355545000
Total Non Current Assets 74801000 91734000 103959000
Other Non Current Assets -1000 -1000 -1000
Non Current Prepaid Assets 8372000 8268000 7609000
Non Current Deferred Taxes Assets 1235000 856000 1944000
Financial Assets - - -
Investment In Financial Assets 5085000 - 9049000
Held To Maturity Securities - - -
Available For Sale Securities 5085000 - 9049000
Financial Assets Fair Value - - -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 767000 1030000 1384000
Other Intangible Assets 767000 1030000 1384000
Goodwill - - -
Net Ppe 58994000 81283000 83716000
Accumulated Depreciation -92712000 -60861000 -33878000
Gross Ppe 151706000 142144000 117594000
Construction In Progress - - -
Other Properties 82005000 79286000 65869000
Machinery Furniture Equipment 51625000 44782000 33649000
Buildings And Improvements 18076000 18076000 18076000
Land And Improvements - - -
Properties - - -
Current Assets 546837000 323538000 251586000
Other Current Assets 7324000 2361000 1144000
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash - - -
Prepaid Assets 7324000 2361000 7752000
Inventory 321904000 227634000 189165000
Other Inventories - - -
Finished Goods 203113000 141664000 117584000
Work In Process - - -
Raw Materials 118791000 85970000 71581000
Other Receivables 379000 510000 391000
Taxes Receivable - - 182373
Accounts Receivable 116652000 86277000 51004000
Allowance For Doubtful Accounts Receivable - - -
Gross Accounts Receivable - 86277000 51004000
Cash Cash Equivalents And Short Term Investments 100578000 6756000 3274000
Other Short Term Investments 99471000 4539000 755000
Cash And Cash Equivalents 1107000 2217000 2519000
Cash Equivalents - - -
Cash Financial 1107000 2217000 2519000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 158868000 106031000 87001000
Total Debt 189946000 158801000 145473000
Total Liabilities Net Minority Interest 362041000 261213000 226890000
Total Non Current Liabilities Net Minority Interest 51278000 82354000 73545000
Other Non Current Liabilities - 1000 1000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 1819000 1282000 937000
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities - - 503451
Long Term Debt And Capital Lease Obligation 49459000 81071000 72607000
Long Term Capital Lease Obligation 13654000 35818000 41954000
Long Term Debt 35805000 45253000 30653000
Long Term Provisions 1819000 1282000 -
Current Liabilities 310763000 178859000 153345000
Other Current Liabilities 50509000 -2000 -1000
Current Deferred Taxes Liabilities 19160000 8648000 2872000
Current Debt And Capital Lease Obligation 140487000 77730000 72866000
Current Capital Lease Obligation 16317000 14735000 13999000
Current Debt 124170000 62995000 58867000
Pension And Other Post Retirement Benefit Plans Current 115000 134000 14000
Current Provisions 50000 21000 17486000
Payables 134892000 91520000 76728000
Other Payable 33635000 13113000 11117000
Dividends Payable - - -
Total Tax Payable 733000 909000 2569000
Accounts Payable 100524000 77498000 63042000
Common Stock Equity 259597000 154060000 128655000
Total Capitalization 295402000 199313000 159308000
Total Equity Gross Minority Interest 259597000 154060000 128655000
Minority Interest - - -
Stockholders Equity 259597000 154060000 128655000
Other Equity Interest 58164000 52671000 22106000
Treasury Stock - - -
Retained Earnings 44407000 51069000 25877000
Additional Paid In Capital - 1336000 1336000
Capital Stock 156689000 101389000 101389000
Common Stock 156689000 101389000 101389000

Income statement interpretation for Lorenzini Apparels 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 547592000 437566000 244447000
Operating Revenue 547592000 437566000 244447000
Cost Of Revenue 338515000 243523000 128895000
Gross Profit 209077000 194043000 115552000
Ebitda 122270000 79168000 33081000
Ebit 90122000 50270000 14510000
Operating Income 72853000 57031000 15703000
Net Income 52966000 25192000 1201000
Net Income From Continuing Operation Net Minority Interest 52966000 25192000 1201000
Net Income From Continuing And Discontinued Operation 52966000 25192000 1201000
Net Income Common Stockholders 52966000 25192000 1201000
Net Income Including Noncontrolling Interests 52966000 25191000 1201000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 52966000 25191000 1201000
Normalized Income 40969171 27950504 1215700
Normalized Ebitda 105870000 83293000 33102000
Total Unusual Items 16400000 -4125000 -21000
Total Unusual Items Excluding Goodwill 16400000 -4125000 -21000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 32148000 28898000 18524000
Reconciled Cost Of Revenue 338515000 243523000 128895000
Total Expenses 474739000 380535000 228744000
Operating Expense 136224000 137012000 99849000
Other Operating Expenses 43113000 46729000 40484000
Depreciation And Amortization In Income Statement 32148000 28898000 18571000
Amortization - - -
Depreciation Income Statement 32148000 28898000 18571000
Selling General And Administration 13403000 14078000 7332000
Selling And Marketing Expense 7334000 10423000 4805000
General And Administrative Expense 6069000 3655000 2527000
Rent And Landing Fees 12809000 13127000 12058000
Tax Provision 19440000 12479000 4434000
Pretax Income 72406000 37670000 5635000
Other Non Operating Income Expenses 122000 28000 3000
Special Income Charges 214000 -1530000 -21000
Other Special Charges 59000 -183000 21000
Write Off -273000 1713000 -
Net Non Operating Interest Income Expense -16967000 -15257000 -10053000
Total Other Finance Cost 433000 3232000 1614000
Interest Expense Non Operating 17716000 12600000 8875000
Interest Income Non Operating 1182000 575000 436000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 0.32 2.48 0.01
Basic Eps 0.34 2.48 0.01
Diluted Ni Avail To Com Stockholders 52966000 25192000 1201000
Net Income From Continuing Operations 72406000 37670000 5635000
Minority Interests - - -

Cash flow analysis for Lorenzini Apparels 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 22687000 19639000 31117000
Changes In Cash 4017000 -6311000 4929000
Taxes Refund Paid -9464000 -5686000 -1344000
Change In Working Capital -70408000 -53910000 -1889000
Change In Other Current Liabilities 35546000 411000 6477000
Change In Other Current Assets -5066000 4731000 9974000
Change In Payable 23026000 14457000 3961000
Change In Inventory -94269000 -38469000 -26679000
Change In Receivables -30244000 -35392000 3900000
Other Non Cash Items 13904000 12566000 9057000
Stock Based Compensation - - -
Provision And Write Off Of Assets - - -
Depreciation And Amortization 32148000 28898000 18524000
Amortization Cash Flow - - 472834
Depreciation 32148000 28898000 18524000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -88255000 -13149000 -7758000
Net Other Investing Changes -5000 - -21269
Interest Received Cfi 156000 147000 202000
Dividends Received Cfi - - -
Net Investment Purchase And Sale -78755000 -784000 -1036000
Sale Of Investment - - -
Purchase Of Investment - - -
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -9656000 -12512000 -6924000
Sale Of Ppe - 183000 -
Purchase Of Ppe -9656000 -12695000 -6924000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 69585000 -12801000 -18430000
Net Other Financing Charges - - -3629819
Interest Paid Cff -14060000 -12713000 -9259000
Cash Dividends Paid - - -
Common Stock Dividend Paid - - -
Net Common Stock Issuance 52500000 - -
Common Stock Payments - - -
Common Stock Issuance 52500000 - -
Repurchase Of Capital Stock - - -
Repayment Of Debt - - -5828000
Issuance Of Debt 51726000 18729000 106000
Issuance Of Capital Stock 52500000 - -
Net Issuance Payments Of Debt 51726000 18729000 106000
Net Short Term Debt Issuance - - -
Short Term Debt Issuance - - -
Net Long Term Debt Issuance 51726000 18729000 106000
Long Term Debt Payments - - -5828000
Long Term Debt Issuance 51726000 18729000 106000
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of LAL.NS (Lorenzini Apparels Limited)

Above is the summary for fundamental analysis of Lorenzini Apparels Limited , whose ticker name is LAL.NS and belongs to sector Consumer Cyclical, and it is listed in NSE (National Stock Exchange).

The Lorenzini Apparels Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 55.85, LAL.NS has a net profit margin of 0.10, the acid test ratio for LAL.NS is 0.72, LAL.NS has an inventory turnover of 1.05, and LAL.NS has debt-to-equity ratio of 0.73.

The LAL.NS whose company name is Lorenzini Apparels Limited has made profit/loss of 209077000 with total revenue of 547592000, LAL.NS has assets worth of 621638000.

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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