LTFOODS.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: High risk of liquidity, which means it would be very 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 low debt when compared to its equity which means it is financially stable

P/E Ratio: Fairly valued stock which is a sign of mature companies

Performance Graph
Financial Ratios
Ratio Value
PE Ratio24.66
Net Profit Margin0.08
Acid Test Ratio0.42
Inventory Turnover1.52
Coverage Ratio2.72
Debt to Equity0.27
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: Giving good returns on equity which is generally acceptable for most industries

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.08
Return on Assets1.76
Return on Equity0.18
Performance Graph
Key Ratios

Acid Test Ratio: High risk of liquidity, which means it would be very difficult for the company to pay short-term obligations.

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 Ratio0.42
Current Ratio2.08
Performance Graph
Key Ratios

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover1.52
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 Ratio2.72
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 Ratio0.27
Interest Coverage Ratio11.94
Performance Graph
Key Ratios

P/E Ratio: Fairly valued stock which is a sign of mature companies

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 Ratio24.66
Gross Profit Margin0.31
Price to Book Ratio4.34
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of LT Foods 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 60440686000 53205952000 43595626000
Total Non Current Assets 16495708000 13724603000 11924242000
Other Non Current Assets 380824000 27000 1000
Non Current Prepaid Assets 172338000 134419000 138966000
Non Current Deferred Taxes Assets 278363000 203227000 187118000
Financial Assets - 99000 99000
Investment In Financial Assets 157036000 131567000 117993000
Held To Maturity Securities - - -
Available For Sale Securities 19459000 79770000 61875000
Financial Assets Fair Value 137577000 51797000 56118000
Long Term Equity Investment 1696549000 1218021000 193173000
Investments In Associates At Cost 96360000 90395000 87492000
Goodwill And Other Intangible Assets 877112000 853374000 837277000
Other Intangible Assets 591695000 613283000 615958000
Goodwill 285417000 240091000 221319000
Net Ppe 11502834000 9468668000 8663006000
Accumulated Depreciation -7768925000 -6832212000 -6071715000
Gross Ppe 19271759000 16300880000 14734721000
Construction In Progress 782239000 369566000 447405000
Other Properties 10720595000 9099102000 8215601000
Machinery Furniture Equipment 10538604000 9387762000 8560618000
Buildings And Improvements 7136901000 5756835000 5027254000
Land And Improvements 814015000 786717000 699444000
Properties - - -
Current Assets 43944978000 39481349000 31671384000
Other Current Assets 8958000 8716000 1324742000
Hedging Assets Current 26528000 547000 73690000
Assets Held For Sale Current - - -
Restricted Cash 7955000 68813000 70773000
Prepaid Assets 1529804000 1528186000 1425012000
Inventory 34981261000 30723884000 23518394000
Other Inventories 620613000 497479000 604167000
Finished Goods 13429636000 10433304000 9234721000
Work In Process 8746678000 8374188000 6392730000
Raw Materials 12184334000 11418913000 7286776000
Other Receivables 94927000 64864000 122646000
Taxes Receivable - - -
Accounts Receivable 6758356000 6743535000 6112658000
Allowance For Doubtful Accounts Receivable -81903000 -72262000 -71631000
Gross Accounts Receivable 6840259000 6815797000 6184289000
Cash Cash Equivalents And Short Term Investments 537189000 342804000 348211000
Other Short Term Investments 41070000 21264000 27606000
Cash And Cash Equivalents 496119000 321540000 320605000
Cash Equivalents 500000 50212000 -
Cash Financial 495619000 271328000 320605000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 4765409000 9055915000 10288611000
Total Debt 9174776000 12207366000 13196305000
Total Liabilities Net Minority Interest 26173914000 25235666000 22106593000
Total Non Current Liabilities Net Minority Interest 5015173000 5124920000 4301709000
Other Non Current Liabilities 1356536000 10456000 14731000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 156941000 133476000 124226000
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue 1356536000 10456000 14731000
Non Current Deferred Taxes Liabilities 22670000 16933000 5112000
Long Term Debt And Capital Lease Obligation 3479026000 4964055000 4157640000
Long Term Capital Lease Obligation 3373714000 2355230000 2167165000
Long Term Debt 105312000 2608825000 1990475000
Long Term Provisions 156941000 133476000 124226000
Current Liabilities 21158741000 20110746000 17804884000
Other Current Liabilities 198585000 189913000 140181000
Current Deferred Taxes Liabilities 875717000 275041000 239065000
Current Debt And Capital Lease Obligation 5695750000 7243311000 9038665000
Current Capital Lease Obligation 539534000 474681000 419924000
Current Debt 5156216000 6768630000 8618741000
Pension And Other Post Retirement Benefit Plans Current 65763000 68360000 51634000
Current Provisions 65763000 68360000 51634000
Payables 12309504000 10937023000 7042095000
Other Payable 2692000 2299000 5073000
Dividends Payable 6782000 6755000 6177000
Total Tax Payable 875717000 275041000 239065000
Accounts Payable 12300030000 10927969000 7030845000
Common Stock Equity 33716208000 27570633000 19976124000
Total Capitalization 33821520000 30179458000 21966599000
Total Equity Gross Minority Interest 34266772000 27970286000 21489033000
Minority Interest 550564000 399653000 1512909000
Stockholders Equity 33716208000 27570633000 19976124000
Other Equity Interest 33368955000 27223380000 19656279000
Treasury Stock - - -
Retained Earnings 23816435000 17969816000 14587705000
Additional Paid In Capital 8241729000 8241729000 4445610000
Capital Stock 347253000 347253000 319845000
Common Stock 347253000 347253000 319845000

Income statement interpretation for LT Foods 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 77395743000 68956106000 53889086000
Operating Revenue 77395743000 68956106000 53889086000
Cost Of Revenue 53275879000 46236200000 36484925000
Gross Profit 24119864000 22719906000 17404161000
Ebitda 10265828000 7500165000 5983349000
Ebit 8736763000 6231092000 4757025000
Operating Income 7865374000 5757781000 4733287000
Net Income 5933488000 4026519000 2921753000
Net Income From Continuing Operation Net Minority Interest 5933488000 4026519000 2921753000
Net Income From Continuing And Discontinued Operation 5933488000 4026519000 2921753000
Net Income Common Stockholders 5933488000 4026519000 2921753000
Net Income Including Noncontrolling Interests 5975989000 4227578000 3092031000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 5975989000 4227578000 3092031000
Normalized Income 5923243693 4008428390 2866436920
Normalized Ebitda 10252105000 7476091000 5907568000
Total Unusual Items 13723000 24074000 75781000
Total Unusual Items Excluding Goodwill 13723000 24074000 75781000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 1529065000 1269072000 1226324000
Reconciled Cost Of Revenue 53275879000 46236200000 36484925000
Total Expenses 69530369000 63198325000 49155799000
Operating Expense 16254490000 16962125000 12670874000
Other Operating Expenses 4340239000 7150166000 4557590000
Depreciation And Amortization In Income Statement 1529064000 1269073000 1226324000
Amortization 29085000 46670000 48792000
Depreciation Income Statement 1499979000 1222403000 1177532000
Selling General And Administration 5227933000 4199307000 3484601000
Selling And Marketing Expense 3487848000 2824527000 2409204000
General And Administrative Expense 1740085000 1374780000 1075397000
Rent And Landing Fees 490570000 520342000 446866000
Tax Provision 2029286000 1398253000 1143938000
Pretax Income 8005275000 5625831000 4235969000
Other Non Operating Income Expenses 475689000 259558000 83529000
Special Income Charges 2817000 42411000 3445000
Other Special Charges -6548000 -50336000 -3592000
Write Off 3731000 7925000 147000
Net Non Operating Interest Income Expense -822018000 -813628000 -676078000
Total Other Finance Cost 98170000 215742000 166206000
Interest Expense Non Operating 731488000 605261000 521056000
Interest Income Non Operating 7640000 7375000 11184000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 17.09 12.50 9.13
Basic Eps 17.09 12.50 9.13
Diluted Ni Avail To Com Stockholders 5933488000 4026519000 2921753000
Net Income From Continuing Operations 8005275000 5625831000 4235969000
Minority Interests -42501000 -201059000 -170278000

Cash flow analysis for LT Foods 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 7569051000 2583708000 5174739000
Changes In Cash 174579000 735000 152334000
Taxes Refund Paid -1522001000 -1292780000 -1073830000
Change In Working Capital -804769000 -3390060000 -13587000
Change In Other Current Liabilities 1971074000 151664000 329449000
Change In Other Current Assets 240180000 364211000 179754000
Change In Payable 1377898000 3896256000 1993242000
Change In Inventory -4257377000 -7205490000 -1290253000
Change In Receivables -155119000 -598362000 -1245058000
Other Non Cash Items 822018000 813628000 676078000
Stock Based Compensation - - -
Provision And Write Off Of Assets 60472000 23305000 15179000
Depreciation And Amortization 1529065000 1269072000 1226324000
Amortization Cash Flow 29085000 46670000 48792000
Depreciation 1499980000 1222402000 1177532000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -2014752000 -3946038000 -1446890000
Net Other Investing Changes - - -
Interest Received Cfi 7628000 7669000 11184000
Dividends Received Cfi 10137000 - -
Net Investment Purchase And Sale -21619000 1997000 61063000
Sale Of Investment 55755000 16114000 73400000
Purchase Of Investment -77374000 -14117000 -12337000
Net Business Purchase And Sale - -2517910000 -
Sale Of Business - - -
Purchase Of Business - -2517910000 -
Net Ppe Purchase And Sale -2010898000 -1437794000 -1519137000
Sale Of Ppe 16871000 104059000 57177000
Purchase Of Ppe -2027769000 -1541853000 -1576314000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow -5379720000 1363065000 -3575515000
Net Other Financing Charges - - -
Interest Paid Cff -724189000 -734029000 -474586000
Cash Dividends Paid -347226000 -159922000 -319845000
Common Stock Dividend Paid - - -
Net Common Stock Issuance - 3823529000 -
Common Stock Payments - - -
Common Stock Issuance - 3823529000 -
Repurchase Of Capital Stock - - -
Repayment Of Debt -3742113000 -1749371000 -363022000
Issuance Of Debt 996000 630833000 56980000
Issuance Of Capital Stock - 3823529000 -
Net Issuance Payments Of Debt -3741117000 -1118538000 -2347090000
Net Short Term Debt Issuance -1612414000 -1482087000 -2041048000
Short Term Debt Issuance - - -
Net Long Term Debt Issuance -2128703000 363549000 -306042000
Long Term Debt Payments -2129699000 -267284000 -363022000
Long Term Debt Issuance 996000 630833000 56980000
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of LTFOODS.NS (LT Foods Limited)

Above is the summary for fundamental analysis of LT Foods Limited , whose ticker name is LTFOODS.NS and belongs to sector Consumer Defensive, and it is listed in NSE (National Stock Exchange).

The LT Foods Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 24.66, LTFOODS.NS has a net profit margin of 0.08, the acid test ratio for LTFOODS.NS is 0.42, LTFOODS.NS has an inventory turnover of 1.52, and LTFOODS.NS has debt-to-equity ratio of 0.27.

The LTFOODS.NS whose company name is LT Foods Limited has made profit/loss of 24119864000 with total revenue of 77395743000, LTFOODS.NS has assets worth of 60440686000.

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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