LGHL.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 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: 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 Ratio129.74
Net Profit Margin0.05
Acid Test Ratio2.37
Inventory Turnover3.41
Coverage Ratio4.07
Debt to Equity1.16
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: High income of the company when compared with its equity, which means efficient equity

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.05
Return on Assets2.02
Return on Equity0.21
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 Ratio2.37
Current Ratio4.97
Performance Graph
Key Ratios

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

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover3.41
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 Ratio4.07
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 Ratio1.16
Interest Coverage Ratio4.07
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 Ratio129.74
Gross Profit Margin0.12
Price to Book Ratio27.06
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of LAXMI GOLDORNA HOUSE LTD

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 1079127000 1422493076 1120671854
Total Non Current Assets 79774000 9425327 9702345
Other Non Current Assets - - -
Non Current Prepaid Assets - - -
Non Current Deferred Taxes Assets 1367000 - 126828
Financial Assets - - -
Investment In Financial Assets - - 48000
Held To Maturity Securities - - -
Available For Sale Securities - - 48000
Financial Assets Fair Value - - -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 248000 - -
Other Intangible Assets 248000 - -
Goodwill - - -
Net Ppe 7930000 9425327 9575517
Accumulated Depreciation - -4503067 -2787522
Gross Ppe 7930000 13928394 12363039
Construction In Progress - - -
Other Properties 7930000 2948135 9854042
Machinery Furniture Equipment - 10980259 2508997
Buildings And Improvements - - -
Land And Improvements - - -
Properties - - -
Current Assets 999354000 1413067749 1110969509
Other Current Assets 5654000 9500000 8691946
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash - - -
Prepaid Assets - 31089708 828000
Inventory 523441000 1338592305 1069592762
Other Inventories - - -
Finished Goods - 324395723 466082059
Work In Process - 1014195439 603510703
Raw Materials - 1143 -
Other Receivables 25315000 - 100000
Taxes Receivable - 2098688 2401931
Accounts Receivable 353859000 5541645 6866327
Allowance For Doubtful Accounts Receivable - - -
Gross Accounts Receivable - - -
Cash Cash Equivalents And Short Term Investments 91085000 26245403 22488543
Other Short Term Investments 83745000 19291494 9900000
Cash And Cash Equivalents 7340000 6953909 12588543
Cash Equivalents - - -
Cash Financial - 6953909 12588543
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 520451000 310339936 329258420
Total Debt 527791000 317293845 341846963
Total Liabilities Net Minority Interest 624745000 1103985869 806121602
Total Non Current Liabilities Net Minority Interest 423585000 44410511 153260152
Other Non Current Liabilities - -1 188586811
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 423585000 44410512 153260152
Long Term Capital Lease Obligation - - -
Long Term Debt 423585000 44410512 153260152
Long Term Provisions - - -
Current Liabilities 201160000 1059575358 652861450
Other Current Liabilities 13755000 3607721 1212471
Current Deferred Taxes Liabilities - 1438671 450000
Current Debt And Capital Lease Obligation 104206000 272883333 188586811
Current Capital Lease Obligation - - -
Current Debt 104206000 272883333 188586811
Pension And Other Post Retirement Benefit Plans Current - - -
Current Provisions 36475000 70000 48000
Payables 46724000 31222949 6799805
Other Payable - 31222949 6799805
Dividends Payable - - -
Total Tax Payable - - -
Accounts Payable 46724000 - -
Common Stock Equity 454382000 318507207 314550252
Total Capitalization 877967000 362917719 467810404
Total Equity Gross Minority Interest 454382000 318507207 314550252
Minority Interest - - -
Stockholders Equity 454382000 318507207 314550252
Other Equity Interest - - -
Treasury Stock - - -
Retained Earnings - 28606757 24649802
Additional Paid In Capital - 81181450 81181450
Capital Stock 208719000 208719000 208719000
Common Stock 208719000 208719000 208719000

Income statement interpretation for LAXMI GOLDORNA HOUSE LTD

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 2019337000 608758000 598794823
Operating Revenue 2019337000 608758000 598794823
Cost Of Revenue 1784494000 468821000 496580190
Gross Profit 234843000 139937000 102214633
Ebitda 174079000 29986000 12384584
Ebit 172287000 28270000 11254585
Operating Income 171234000 27964000 19445341
Net Income 94785000 3964000 1259324
Net Income From Continuing Operation Net Minority Interest 94785000 3964000 1259324
Net Income From Continuing And Discontinued Operation 94785000 3964000 1259324
Net Income Common Stockholders 94785000 3964000 1259324
Net Income Including Noncontrolling Interests 94785000 3964000 1259324
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 94785000 3964000 1259324
Normalized Income 95058491 3964000 1587106
Normalized Ebitda 174454000 29986000 12823184
Total Unusual Items -375000 - -438600
Total Unusual Items Excluding Goodwill -375000 - -438600
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 1792000 1716000 1129999
Reconciled Cost Of Revenue 1784494000 468821000 496580190
Total Expenses 1848103000 580794000 579349482
Operating Expense 63609000 111973000 82769292
Other Operating Expenses 35586000 88969000 5066626
Depreciation And Amortization In Income Statement 1792000 1716000 1129999
Amortization - - -
Depreciation Income Statement 1792000 1716000 1129999
Selling General And Administration - 27441547 16868029
Selling And Marketing Expense - 4747450 7507667
General And Administrative Expense - 22694097 9360362
Rent And Landing Fees - 1200000 1200000
Tax Provision 35180000 1571000 425753
Pretax Income 129965000 5535000 1685077
Other Non Operating Income Expenses 1428000 306000 58905
Special Income Charges -375000 - -438600
Other Special Charges - - 48600
Write Off - - 390000
Net Non Operating Interest Income Expense -42322000 -22735000 -17321664
Total Other Finance Cost - 2235506 7752156
Interest Expense Non Operating 42322000 22735000 9569508
Interest Income Non Operating - - -
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 4.54 0.19 0.06
Basic Eps 4.54 0.19 0.06
Diluted Ni Avail To Com Stockholders 94785000 3964000 1259324
Net Income From Continuing Operations 129965000 5535000 1685077
Minority Interests - - -

Cash flow analysis for LAXMI GOLDORNA HOUSE LTD

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 -86343000 52611000 -153449640
Changes In Cash 386000 -5634000 8239361
Taxes Refund Paid -465000 -5000 -450000
Change In Working Capital -211145000 22637000 -173526380
Change In Other Current Liabilities -705200000 320979000 340556604
Change In Other Current Assets 4674000 -505000 14144910
Change In Payable 15501000 - -
Change In Inventory 815152000 -269000000 -549714466
Change In Receivables -341272000 -28837000 21668572
Other Non Cash Items 42322000 22728000 17321664
Stock Based Compensation - - -
Provision And Write Off Of Assets - - -
Depreciation And Amortization 1792000 1716000 1129999
Amortization Cash Flow - - -
Depreciation 1792000 1716000 1129999
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -81447000 -10957000 -18528255
Net Other Investing Changes - -1000 8526781
Interest Received Cfi - - -
Dividends Received Cfi - - -
Net Investment Purchase And Sale -80902000 -9391000 -9900000
Sale Of Investment 1595000 - -
Purchase Of Investment -82497000 -9391000 -
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -545000 -1565000 -8628255
Sale Of Ppe - - -
Purchase Of Ppe -545000 -1565000 -
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 168176000 -47288000 180217256
Net Other Financing Charges - - 17321664
Interest Paid Cff -42322000 -22735000 -17321664
Cash Dividends Paid - - -
Common Stock Dividend Paid - - -
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt -149878000 -108850000 -
Issuance Of Debt 360376000 84297000 -
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt 210498000 -24553000 197538920
Net Short Term Debt Issuance -149878000 84297000 69796945
Short Term Debt Issuance - 84297000 -
Net Long Term Debt Issuance 360376000 -108850000 127741975
Long Term Debt Payments - -108850000 -
Long Term Debt Issuance 360376000 - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of LGHL.NS (LAXMI GOLDORNA HOUSE LTD)

Above is the summary for fundamental analysis of LAXMI GOLDORNA HOUSE LTD , whose ticker name is LGHL.NS and belongs to sector Consumer Cyclical, and it is listed in NSE (National Stock Exchange).

The LAXMI GOLDORNA HOUSE LTD which is listed in NSE (National Stock Exchange) has a PE ratio of 129.74, LGHL.NS has a net profit margin of 0.05, the acid test ratio for LGHL.NS is 2.37, LGHL.NS has an inventory turnover of 3.41, and LGHL.NS has debt-to-equity ratio of 1.16.

The LGHL.NS whose company name is LAXMI GOLDORNA HOUSE LTD has made profit/loss of 234843000 with total revenue of 2019337000, LGHL.NS has assets worth of 1079127000.

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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