LATTEYS.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 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 Ratio121.70
Net Profit Margin0.02
Acid Test Ratio0.60
Inventory Turnover2.30
Coverage Ratio2.22
Debt to Equity0.92
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: Very low income of the company when compared with its equity, which means inefficient equity

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.02
Return on Assets1.67
Return on Equity0.08
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 Ratio0.60
Current Ratio1.31
Performance Graph
Key Ratios

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover2.30
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 Ratio2.22
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 barely manage to cover interest payments

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.92
Interest Coverage Ratio2.48
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 Ratio121.70
Gross Profit Margin0.25
Price to Book Ratio9.86
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Latteys 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 488085000 439112000 417571000
Total Non Current Assets 107302000 73465000 65064000
Other Non Current Assets - 2000 1451492
Non Current Prepaid Assets 13616000 4172000 4238000
Non Current Deferred Taxes Assets 4082000 3402000 2338000
Financial Assets - - -
Investment In Financial Assets - - -
Held To Maturity Securities - - -
Available For Sale Securities - - -
Financial Assets Fair Value - - -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 1051000 737000 687000
Other Intangible Assets 1051000 737000 687000
Goodwill - - -
Net Ppe 88553000 65152000 57801000
Accumulated Depreciation -73187000 -58802000 -47244000
Gross Ppe 161740000 123954000 57801000
Construction In Progress - - 11100000
Other Properties - 5538000 57801000
Machinery Furniture Equipment 102491000 81995000 58755000
Buildings And Improvements 29716000 26072000 23142000
Land And Improvements 29533000 15887000 15887000
Properties - - -
Current Assets 380783000 365647000 352507000
Other Current Assets 1000 2296000 1000
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash - - -
Prepaid Assets 6520000 27467000 32971000
Inventory 207255000 205500000 234000000
Other Inventories - - 1000
Finished Goods 55080000 34232000 98484000
Work In Process 27870000 11337000 -
Raw Materials 124305000 159931000 135515000
Other Receivables 97000 125000 297000
Taxes Receivable - - -
Accounts Receivable 166117000 127616000 78944000
Allowance For Doubtful Accounts Receivable - - -
Gross Accounts Receivable 166117000 127616000 78944000
Cash Cash Equivalents And Short Term Investments 793000 4939000 6294000
Other Short Term Investments - 4233000 4233000
Cash And Cash Equivalents 793000 706000 2061000
Cash Equivalents - - -
Cash Financial 793000 706000 2061000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 165279000 122400000 120186000
Total Debt 168961000 124235000 124586000
Total Liabilities Net Minority Interest 303620000 270061000 261804000
Total Non Current Liabilities Net Minority Interest 13748000 13722000 18042000
Other Non Current Liabilities - -2000 599000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 3370000 2448000 1563000
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities - - -
Long Term Debt And Capital Lease Obligation 9822000 10769000 16017000
Long Term Capital Lease Obligation 2889000 1129000 2339000
Long Term Debt 6933000 9640000 13678000
Long Term Provisions - 2448000 1562793
Current Liabilities 289872000 256339000 243762000
Other Current Liabilities - 14477000 13520049
Current Deferred Taxes Liabilities 2252000 1828000 3090000
Current Debt And Capital Lease Obligation 159139000 113466000 108569000
Current Capital Lease Obligation - - -
Current Debt 159139000 113466000 108569000
Pension And Other Post Retirement Benefit Plans Current - 48000 28000
Current Provisions 58000 48000 28000
Payables 119175000 134202000 127813000
Other Payable 15255000 8009000 9712000
Dividends Payable - - -
Total Tax Payable - 364000 534000
Accounts Payable 103920000 126193000 118101000
Common Stock Equity 184424000 169051000 155767000
Total Capitalization 191357000 178691000 169445000
Total Equity Gross Minority Interest 184465000 169051000 155767000
Minority Interest 41000 - -
Stockholders Equity 184424000 169051000 155767000
Other Equity Interest - - -
Treasury Stock - - -
Retained Earnings 69006000 54059000 45027000
Additional Paid In Capital - - 64293000
Capital Stock 114992000 114992000 45997000
Common Stock 114992000 114992000 45997000

Income statement interpretation for Latteys 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 635189000 524794000 408519000
Operating Revenue 635189000 524794000 408519000
Cost Of Revenue 477610000 420242000 323273000
Gross Profit 157579000 104552000 85246000
Ebitda 48394000 40292000 32612000
Ebit 34009000 27868000 24463000
Operating Income 35348000 24014000 20425000
Net Income 14939000 13284000 10348000
Net Income From Continuing Operation Net Minority Interest 14939000 13284000 10348000
Net Income From Continuing And Discontinued Operation 14939000 13284000 10348000
Net Income Common Stockholders 14939000 13284000 10348000
Net Income Including Noncontrolling Interests 14939000 13284000 10348000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 14939000 13284000 10348000
Normalized Income 16072425 13333785 11014476
Normalized Ebitda 49933000 40360000 33520000
Total Unusual Items -1539000 -68000 -908000
Total Unusual Items Excluding Goodwill -1539000 -68000 -908000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 14385000 12424000 8149000
Reconciled Cost Of Revenue 477610000 420242000 323273000
Total Expenses 599841000 500780000 388094000
Operating Expense 122231000 80538000 64821000
Other Operating Expenses 36563000 11696000 9572000
Depreciation And Amortization In Income Statement 14385000 12424000 8149000
Amortization - - -
Depreciation Income Statement 14385000 12424000 8149000
Selling General And Administration 15694000 14579000 5259000
Selling And Marketing Expense 13400000 11709000 2952000
General And Administrative Expense 2294000 2870000 2307000
Rent And Landing Fees 1183000 1353000 2790000
Tax Provision 5346000 4860000 3750000
Pretax Income 20286000 18144000 14098000
Other Non Operating Income Expenses 2410000 2414000 4584000
Special Income Charges -1539000 -68000 -908000
Other Special Charges 1411000 57000 417000
Write Off 128000 11000 491000
Net Non Operating Interest Income Expense -16581000 -12799000 -11019000
Total Other Finance Cost 2900000 3222000 726000
Interest Expense Non Operating 13723000 9724000 10365000
Interest Income Non Operating 42000 147000 72000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps - 0.23 0.18
Basic Eps - 0.23 0.18
Diluted Ni Avail To Com Stockholders 14939000 13284000 10348000
Net Income From Continuing Operations 20286000 18144000 14098000
Minority Interests - - -

Cash flow analysis for Latteys 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 5646000 33189000 26303000
Changes In Cash 87000 -1355000 -3010000
Taxes Refund Paid -5754000 -7186000 -2265000
Change In Working Capital -39852000 -2990000 -5334000
Change In Other Current Liabilities 9751000 873000 2123000
Change In Other Current Assets 11419000 7309000 -103000
Change In Payable -22274000 8092000 50106000
Change In Inventory -1755000 28500000 -25049000
Change In Receivables -38501000 -48670000 -32411000
Other Non Cash Items 16581000 12799000 11090000
Stock Based Compensation - - -
Provision And Write Off Of Assets - - -34000
Depreciation And Amortization 14385000 12424000 8149000
Amortization Cash Flow - - -
Depreciation 14385000 12424000 8149000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -33711000 -21247000 -11584000
Net Other Investing Changes - 1000 -
Interest Received Cfi 42000 147000 -364000
Dividends Received Cfi - - -
Net Investment Purchase And Sale 4233000 - -2849000
Sale Of Investment - - -
Purchase Of Investment - - -
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -38098000 -19826000 -8371000
Sale Of Ppe - 48000 -
Purchase Of Ppe -38098000 -19874000 -8371000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 28152000 -13297000 -17729000
Net Other Financing Charges - - -1000
Interest Paid Cff -16623000 -12946000 -10836000
Cash Dividends Paid - - -
Common Stock Dividend Paid - - -
Net Common Stock Issuance 49000 - -
Common Stock Payments - - -
Common Stock Issuance 49000 - -
Repurchase Of Capital Stock - - -
Repayment Of Debt -2706000 -4038000 -
Issuance Of Debt 45673000 4897000 -
Issuance Of Capital Stock 49000 - -
Net Issuance Payments Of Debt 42967000 859000 -6892000
Net Short Term Debt Issuance 45673000 4897000 -
Short Term Debt Issuance 45673000 4897000 -
Net Long Term Debt Issuance -2706000 -4038000 -6892000
Long Term Debt Payments -2706000 -4038000 -
Long Term Debt Issuance - - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of LATTEYS.NS (Latteys Industries Limited)

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

The Latteys Industries Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 121.70, LATTEYS.NS has a net profit margin of 0.02, the acid test ratio for LATTEYS.NS is 0.60, LATTEYS.NS has an inventory turnover of 2.30, and LATTEYS.NS has debt-to-equity ratio of 0.92.

The LATTEYS.NS whose company name is Latteys Industries Limited has made profit/loss of 157579000 with total revenue of 635189000, LATTEYS.NS has assets worth of 488085000.

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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