NIITMTS.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 good liquidity, which means it can can cover its liabilities without relying on inventory

Inventory Turnover: Very High efficiency of inventory movement which means either good inventory management or under stocking risks

Coverage Analysis: At a very strong financial position where company is easily 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: A little overvalued stock but represent growth stock and possibility of future growth

Performance Graph
Financial Ratios
Ratio Value
PE Ratio28.29
Net Profit Margin0.14
Acid Test Ratio1.66
Inventory Turnover8740.43
Coverage Ratio6.88
Debt to Equity0.14
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 Margin0.14
Return on Assets1.17
Return on Equity0.22
Performance Graph
Key Ratios

Acid Test Ratio: It has good liquidity, which means it can can cover its liabilities without relying on inventory

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 Ratio1.66
Current Ratio1.66
Performance Graph
Key Ratios

Inventory Turnover: Very High efficiency of inventory movement which means either good inventory management or under stocking risks

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover8740.43
Performance Graph
Key Ratios

Coverage Analysis: At a very strong financial position where company is easily able to pay its interest payments from its earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio6.88
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 Ratio0.14
Interest Coverage Ratio27.05
Performance Graph
Key Ratios

P/E Ratio: A little overvalued stock but represent growth stock and possibility of future growth

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 Ratio28.29
Gross Profit Margin0.55
Price to Book Ratio6.17
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of NIIT Learning Systems 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
-
Total Assets 20331370000 17069560000 -
Total Non Current Assets 7107640000 6444710000 -
Other Non Current Assets 1180000 - -
Non Current Prepaid Assets 29830000 6280000 -
Non Current Deferred Taxes Assets 148340000 191710000 -
Financial Assets - - -
Investment In Financial Assets 302790000 20010000 -
Held To Maturity Securities - - -
Available For Sale Securities 302790000 20010000 -
Financial Assets Fair Value - - -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 5669350000 5622100000 -
Other Intangible Assets 1261840000 1279840000 -
Goodwill 4407510000 4342260000 -
Net Ppe 726580000 478910000 -
Accumulated Depreciation -481290000 - -
Gross Ppe 1207870000 478910000 -
Construction In Progress - 8900000 -
Other Properties 66320000 349680000 -
Machinery Furniture Equipment 576900000 3550000 -
Buildings And Improvements 564650000 116780000 -
Land And Improvements - - -
Properties - - -
Current Assets 13223730000 10624850000 -
Other Current Assets 298230000 - -
Hedging Assets Current 8540000 - -
Assets Held For Sale Current - - -
Restricted Cash - 225910000 -
Prepaid Assets 265300000 126780000 -
Inventory 800000 1260000 -
Other Inventories - - -
Finished Goods 800000 1260000 -
Work In Process - - -
Raw Materials - - -
Other Receivables 4109590000 2639380000 -
Taxes Receivable - - -
Accounts Receivable 2250470000 2155360000 -
Allowance For Doubtful Accounts Receivable -377820000 -307980000 -
Gross Accounts Receivable 2628290000 2463340000 -
Cash Cash Equivalents And Short Term Investments 6589030000 5476160000 -
Other Short Term Investments 3745990000 2916460000 -
Cash And Cash Equivalents 2843040000 2559700000 -
Cash Equivalents 839120000 - -
Cash Financial 2003920000 2559700000 -
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
-
Net Debt - - -
Total Debt 1321270000 1288900000 -
Total Liabilities Net Minority Interest 10556900000 9366680000 -
Total Non Current Liabilities Net Minority Interest 2568300000 3071120000 -
Other Non Current Liabilities 3870000 - -
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans - - -
Trade And Other Payables Non Current 1513160000 2040360000 -
Non Current Deferred Revenue 3870000 860000 -
Non Current Deferred Taxes Liabilities 43700000 14030000 -
Long Term Debt And Capital Lease Obligation 1003330000 1015870000 -
Long Term Capital Lease Obligation 319980000 99530000 -
Long Term Debt 683350000 916340000 -
Long Term Provisions 4240000 - -
Current Liabilities 7988600000 6295560000 -
Other Current Liabilities 1533860000 - -
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 317940000 273030000 -
Current Capital Lease Obligation 71210000 30770000 -
Current Debt 246730000 242260000 -
Pension And Other Post Retirement Benefit Plans Current 169160000 264580000 -
Current Provisions 169160000 - -
Payables 6328500000 4684000000 -
Other Payable 5193220000 3601270000 -
Dividends Payable 1110000 - -
Total Tax Payable 228650000 76250000 -
Accounts Payable 905520000 1006480000 -
Common Stock Equity 9774470000 7702880000 -
Total Capitalization 10457820000 8619220000 -
Total Equity Gross Minority Interest 9774470000 7702880000 -
Minority Interest - - -
Stockholders Equity 9774470000 7702880000 -
Other Equity Interest 381550000 306120000 -
Treasury Stock - - -
Retained Earnings 8507860000 6687980000 -
Additional Paid In Capital 102360000 - -
Capital Stock 270780000 269140000 -
Common Stock 270780000 269140000 -

Income statement interpretation for NIIT Learning Systems 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
-
Total Revenue 15535080000 13617870000 -
Operating Revenue 15535080000 13617870000 -
Cost Of Revenue 6992340000 6386640000 -
Gross Profit 8542740000 7231230000 -
Ebitda 3676920000 2792980000 -
Ebit 3085140000 2321650000 -
Operating Income 3097750000 2553180000 -
Net Income 2132420000 1922170000 -
Net Income From Continuing Operation Net Minority Interest 2132420000 1922170000 -
Net Income From Continuing And Discontinued Operation 2132420000 1922170000 -
Net Income Common Stockholders 2132420000 1922170000 -
Net Income Including Noncontrolling Interests 2132420000 1922170000 -
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 2132420000 1922170000 -
Normalized Income 2173718067 2108181024 -
Normalized Ebitda 3734460000 3014090000 -
Total Unusual Items -57540000 -221110000 -
Total Unusual Items Excluding Goodwill -57540000 -221110000 -
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
-
Reconciled Depreciation 591780000 471330000 -
Reconciled Cost Of Revenue 6992340000 6386640000 -
Total Expenses 12437330000 11064690000 -
Operating Expense 5444990000 4678050000 -
Other Operating Expenses 558910000 449590000 -
Depreciation And Amortization In Income Statement 591780000 471330000 -
Amortization 382710000 338170000 -
Depreciation Income Statement 209070000 133160000 -
Selling General And Administration 3682590000 3152480000 -
Selling And Marketing Expense 318310000 312580000 -
General And Administrative Expense 3364280000 2839900000 -
Rent And Landing Fees 58980000 23640000 -
Tax Provision 838650000 362700000 -
Pretax Income 2971070000 2284870000 -
Other Non Operating Income Expenses 34190000 5000000 -
Special Income Charges -250690000 -275130000 -
Other Special Charges 51280000 32940000 -
Write Off 410000 - -
Net Non Operating Interest Income Expense -62140000 9530000 -
Total Other Finance Cost 39670000 37420000 -
Interest Expense Non Operating 114070000 36780000 -
Interest Income Non Operating 91600000 83730000 -
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
-
Diluted Eps 15.22 14.28 -
Basic Eps 15.82 14.28 -
Diluted Ni Avail To Com Stockholders 2132420000 1922170000 -
Net Income From Continuing Operations 3022870000 2470790000 -
Minority Interests - - -

Cash flow analysis for NIIT Learning Systems 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
-
Operating Cash Flow 2786840000 1527820000 -
Changes In Cash 275000000 -17570000 -
Taxes Refund Paid -729440000 -624560000 -
Change In Working Capital -241590000 -933360000 -
Change In Other Current Liabilities 1690620000 764580000 -
Change In Other Current Assets -1639450000 -1290410000 -
Change In Payable -58690000 -36360000 -
Change In Inventory 1740000 4910000 -
Change In Receivables -163250000 -417550000 -
Other Non Cash Items 236830000 57760000 -
Stock Based Compensation 147260000 225600000 -
Provision And Write Off Of Assets 70410000 -4690000 -
Depreciation And Amortization 591780000 471330000 -
Amortization Cash Flow - - -
Depreciation 591780000 471330000 -
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
-
Investing Cash Flow -1819130000 -2550410000 -
Net Other Investing Changes - - -
Interest Received Cfi 100430000 123650000 -
Dividends Received Cfi - - -
Net Investment Purchase And Sale -654650000 -470710000 -
Sale Of Investment 3354930000 1580670000 -
Purchase Of Investment -4009580000 -2051380000 -
Net Business Purchase And Sale -796710000 -1803840000 -
Sale Of Business - - -
Purchase Of Business -796710000 -1803840000 -
Net Ppe Purchase And Sale -468200000 -399510000 -
Sale Of Ppe 4320000 7070000 -
Purchase Of Ppe -472520000 -406580000 -
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
-
Financing Cash Flow -692710000 1005020000 -
Net Other Financing Charges - - -
Interest Paid Cff -122510000 -50130000 -
Cash Dividends Paid -335700000 - -
Common Stock Dividend Paid - - -
Net Common Stock Issuance 75830000 - -
Common Stock Payments - - -
Common Stock Issuance 75830000 - -
Repurchase Of Capital Stock - - -
Repayment Of Debt -248760000 -151330000 -
Issuance Of Debt - 1240950000 -
Issuance Of Capital Stock 75830000 - -
Net Issuance Payments Of Debt -248760000 1089620000 -
Net Short Term Debt Issuance - - -
Short Term Debt Issuance - - -
Net Long Term Debt Issuance -248760000 1089620000 -
Long Term Debt Payments -248760000 -151330000 -
Long Term Debt Issuance - 1240950000 -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of NIITMTS.NS (NIIT Learning Systems Limited)

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

The NIIT Learning Systems Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 28.29, NIITMTS.NS has a net profit margin of 0.14, the acid test ratio for NIITMTS.NS is 1.66, NIITMTS.NS has an inventory turnover of 8740.43, and NIITMTS.NS has debt-to-equity ratio of 0.14.

The NIITMTS.NS whose company name is NIIT Learning Systems Limited has made profit/loss of 8542740000 with total revenue of 15535080000, NIITMTS.NS has assets worth of 20331370000.

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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