SAIL.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: 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: Moderate risk, company is just able to pay its interest payments from its entire 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: Fairly valued stock which is a sign of mature companies

Performance Graph
Financial Ratios
Ratio Value
PE Ratio15.05
Net Profit Margin0.03
Acid Test Ratio0.29
Inventory Turnover2.02
Coverage Ratio1.50
Debt to Equity0.64
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 Margin0.03
Return on Assets2.17
Return on Equity0.05
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 be able to cover its short-term liabilities because of financial distress

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio0.29
Current Ratio0.90
Performance Graph
Key Ratios

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover2.02
Performance Graph
Key Ratios

Coverage Analysis: Moderate risk, company is just able to pay its interest payments from its entire earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio1.50
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 Ratio0.64
Interest Coverage Ratio2.68
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 Ratio15.05
Gross Profit Margin0.37
Price to Book Ratio0.81
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Steel Authority of India 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 1407090000000 1304810000000 1201090000000
Total Non Current Assets 925709000000 924905000000 912224000000
Other Non Current Assets 46252900000 46352900000 45591600000
Non Current Prepaid Assets 34925400000 43114100000 43466800000
Non Current Deferred Taxes Assets - - -
Financial Assets - - -
Investment In Financial Assets 3118100000 2191900000 4057500000
Held To Maturity Securities - - -
Available For Sale Securities 3118100000 2191900000 4057500000
Financial Assets Fair Value - - -
Long Term Equity Investment 42785500000 39675000000 35873500000
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 167200000 104900000 111300000
Other Intangible Assets 167200000 104900000 111300000
Goodwill - - -
Net Ppe 787867000000 785504000000 777517000000
Accumulated Depreciation -600514000000 -551458000000 -510295000000
Gross Ppe 1388380000000 1336960000000 1287810000000
Construction In Progress 63783000000 50188700000 40863500000
Other Properties 108141000000 95484400000 82791500000
Machinery Furniture Equipment 1117920000000 1095070000000 1070230000000
Buildings And Improvements 65546600000 64780000000 64058900000
Land And Improvements 12799800000 11287700000 10732400000
Properties 20186300000 20154200000 19130800000
Current Assets 481377000000 379906000000 288867000000
Other Current Assets 1400000 1400000 1400000
Hedging Assets Current - - -
Assets Held For Sale Current 151100000 292800000 140000000
Restricted Cash 6035700000 4935500000 6545200000
Prepaid Assets 38180200000 27623800000 19505700000
Inventory 327215000000 277649000000 196076000000
Other Inventories - - -
Finished Goods 115386000000 84399900000 47269000000
Work In Process 41970600000 39021400000 24015100000
Raw Materials 169858000000 154228000000 124792000000
Other Receivables 13998600000 11517700000 14224600000
Taxes Receivable 11547900000 3415600000 3350800000
Accounts Receivable 83553700000 53899700000 47708500000
Allowance For Doubtful Accounts Receivable -2753000000 -3021800000 -2609300000
Gross Accounts Receivable 86306700000 56921500000 50317800000
Cash Cash Equivalents And Short Term Investments 693800000 570900000 1315400000
Other Short Term Investments 19726400000 1020400000 664500000
Cash And Cash Equivalents 693800000 570900000 1315400000
Cash Equivalents 550700000 353900000 487000000
Cash Financial 143100000 217000000 828400000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 305316000000 256047000000 132541000000
Total Debt 363227000000 307734000000 172842000000
Total Liabilities Net Minority Interest 836074000000 757344000000 658974000000
Total Non Current Liabilities Net Minority Interest 301429000000 264001000000 265545000000
Other Non Current Liabilities 18604900000 26802100000 26828200000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans - 7103900000 7111200000
Trade And Other Payables Non Current 24431400000 32660100000 32344200000
Non Current Deferred Revenue 4732900000 4241200000 4267300000
Non Current Deferred Taxes Liabilities 62855000000 58212700000 53584200000
Long Term Debt And Capital Lease Obligation 148035000000 108497000000 117423000000
Long Term Capital Lease Obligation 52352500000 47371300000 36064400000
Long Term Debt 95682100000 61125800000 81358100000
Long Term Provisions 57374200000 56166300000 53428900000
Current Liabilities 534644000000 493343000000 393429000000
Other Current Liabilities 804200000 981100000 974600000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 215192000000 199237000000 55419200000
Current Capital Lease Obligation 4864300000 3745200000 2920800000
Current Debt 210328000000 195492000000 52498400000
Pension And Other Post Retirement Benefit Plans Current - 2652200000 2624600000
Current Provisions 12941100000 13816800000 11716700000
Payables 268848000000 245622000000 286187000000
Other Payable 97184100000 91496600000 100869000000
Dividends Payable 176200000 90000000 3682900000
Total Tax Payable 18163300000 10618800000 12416600000
Accounts Payable 153324000000 143417000000 169218000000
Common Stock Equity 571012000000 547467000000 542117000000
Total Capitalization 666694000000 608593000000 623475000000
Total Equity Gross Minority Interest 571012000000 547467000000 542117000000
Minority Interest 100000 100000 100000
Stockholders Equity 571012000000 547467000000 542117000000
Other Equity Interest 529707000000 506161000000 500812000000
Treasury Stock - - -
Retained Earnings 463793000000 438635000000 433646000000
Additional Paid In Capital 3588800000 6088100000 7660700000
Capital Stock 41305300000 41305300000 41305300000
Common Stock 41305300000 41305300000 41305300000

Income statement interpretation for Steel Authority of India 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 1045680000000 1037490000000 1027170000000
Operating Revenue 1045680000000 1037490000000 1027170000000
Cost Of Revenue 660195000000 670404000000 542046000000
Gross Profit 385483000000 367087000000 485119000000
Ebitda 117544000000 97437100000 220790000000
Ebit 64759900000 47801700000 178040000000
Operating Income 63384700000 41093400000 173759000000
Net Income 30666700000 21765300000 122435000000
Net Income From Continuing Operation Net Minority Interest 30666700000 21765300000 122435000000
Net Income From Continuing And Discontinued Operation 30666700000 21765300000 122435000000
Net Income Common Stockholders 30666700000 21765300000 122435000000
Net Income Including Noncontrolling Interests 30666700000 21765300000 122435000000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 30666700000 21765300000 122435000000
Normalized Income 36094627606 19520699823 125254000000
Normalized Ebitda 124733000000 94454200000 224542000000
Total Unusual Items -7189300000 2982900000 -3751300000
Total Unusual Items Excluding Goodwill -7189300000 2982900000 -3751300000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 52783700000 49635400000 42750200000
Reconciled Cost Of Revenue 660195000000 670404000000 542046000000
Total Expenses 982293000000 996397000000 853406000000
Operating Expense 322098000000 325993000000 311360000000
Other Operating Expenses 126154000000 129420000000 117990000000
Depreciation And Amortization In Income Statement 52783700000 49635400000 42750200000
Amortization - - -
Depreciation Income Statement 52783700000 49635400000 42750200000
Selling General And Administration 33640100000 33216400000 29525500000
Selling And Marketing Expense 32210700000 31844400000 28323800000
General And Administrative Expense 1429400000 1372000000 1201700000
Rent And Landing Fees 25100000 52300000 127500000
Tax Provision 9951400000 7159100000 40484000000
Pretax Income 40618100000 28924400000 162919000000
Other Non Operating Income Expenses 3366000000 5452600000 5030300000
Special Income Charges -7189300000 2982900000 -3752100000
Other Special Charges 7108400000 -3074900000 3751200000
Write Off 80900000 92000000 900000
Net Non Operating Interest Income Expense -21573400000 -17474000000 -14134800000
Total Other Finance Cost 596800000 1497400000 1857400000
Interest Expense Non Operating 24141800000 18877300000 15121500000
Interest Income Non Operating 3165200000 2900700000 2844100000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 7.42 5.27 29.64
Basic Eps 7.42 5.27 29.64
Diluted Ni Avail To Com Stockholders 30666700000 21765300000 122435000000
Net Income From Continuing Operations 40618100000 28924400000 162919000000
Minority Interests - - -

Cash flow analysis for Steel Authority of India 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 29108800000 -52901500000 309867000000
Changes In Cash 122900000 -744500000 -3867400000
Taxes Refund Paid -1035900000 -4213500000 -915700000
Change In Working Capital -76495500000 -137318000000 94843500000
Change In Other Current Liabilities 9809800000 -12957900000 20203100000
Change In Other Current Assets - - -
Change In Payable 9934500000 -23346900000 88784200000
Change In Inventory -50387400000 -84349100000 -48523700000
Change In Receivables -44218200000 -15157300000 36102600000
Other Non Cash Items 16856300000 13423700000 9679800000
Stock Based Compensation - - -
Provision And Write Off Of Assets 2123400000 3558700000 3648200000
Depreciation And Amortization 52783700000 49635400000 42750200000
Amortization Cash Flow 496400000 452900000 383300000
Depreciation 52287300000 49182500000 42750200000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -42605400000 -33709800000 -39757800000
Net Other Investing Changes - - -
Interest Received Cfi 1960700000 2018600000 1960500000
Dividends Received Cfi 55200000 51500000 2900000
Net Investment Purchase And Sale -2546000000 -559000000 -7424300000
Sale Of Investment - - -
Purchase Of Investment -2546000000 -559000000 -7424300000
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -42075300000 -35220900000 -34296900000
Sale Of Ppe 5031600000 3995500000 2358000000
Purchase Of Ppe -47106900000 -39216400000 -36654900000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 13619500000 85866800000 -273976000000
Net Other Financing Charges - - -
Interest Paid Cff -21566300000 -20799600000 -19221000000
Cash Dividends Paid -6195800000 -13424200000 -30668800000
Common Stock Dividend Paid -6195800000 -13424200000 -30668800000
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt -24949300000 -12785700000 -222224000000
Issuance Of Debt 50000000000 - -
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt 49391900000 122761000000 -222224000000
Net Short Term Debt Issuance 24341200000 135547000000 -124516000000
Short Term Debt Issuance - 142994000000 -
Net Long Term Debt Issuance 25050700000 -12785700000 -97707600000
Long Term Debt Payments -24949300000 -12785700000 -97707600000
Long Term Debt Issuance 50000000000 - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of SAIL.NS (Steel Authority of India Limited)

Above is the summary for fundamental analysis of Steel Authority of India Limited , whose ticker name is SAIL.NS and belongs to sector Basic Materials, and it is listed in NSE (National Stock Exchange).

The Steel Authority of India Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 15.05, SAIL.NS has a net profit margin of 0.03, the acid test ratio for SAIL.NS is 0.29, SAIL.NS has an inventory turnover of 2.02, and SAIL.NS has debt-to-equity ratio of 0.64.

The SAIL.NS whose company name is Steel Authority of India Limited has made profit/loss of 385483000000 with total revenue of 1045680000000, SAIL.NS has assets worth of 1407090000000.

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.

2. How to Use Our Tool

  • Search for the stock that you want to analyze in the search bar by typing the name of the company or ticker.
  • Once you land on the Stock Analytics Page, click on “Fundamental Analysis”; this will take you to the fundamental analysis page.
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  • On the “Fundamental Analysis” page, the first tab is for “Summary and Ratio,” where in the top section you can find the overall summary of the stock’s fundamental analysis, where on the leftmost side it has a textual summary, then in the middle a gauge chart that represents overall financial health, and then a list of important ratios.
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  • Then in the same “Summary and Ratio” tab, we have included a detailed analysis of stock in various aspects, which includes “Profitability Analysis,” “Liquidity Analysis,” “Efficiency Analysis,” “Coverage Analysis,” Solvency Analysis,” and “Market Analysis,” which divide the stock’s fundamentals into the above aspects and analyze each in the same format as for overall analysis, where the leftmost side has a textual summary, then in the middle a gauge chart that represents overall analysis of the particular section, and then a list of important ratios. Required for the particular analysis.
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