SMLISUZU.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: 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: Fairly valued stock which is a sign of mature companies

Performance Graph
Financial Ratios
Ratio Value
PE Ratio19.08
Net Profit Margin0.05
Acid Test Ratio0.30
Inventory Turnover2.94
Coverage Ratio4.07
Debt to Equity1.48
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 Assets2.65
Return on Equity0.38
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 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 Ratio0.30
Current Ratio1.01
Performance Graph
Key Ratios

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover2.94
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 Ratio1.48
Interest Coverage Ratio4.67
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 Ratio19.08
Gross Profit Margin0.22
Price to Book Ratio7.21
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of SML Isuzu 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 12125211000 9365639000 8158252000
Total Non Current Assets 3879136000 3983997000 3953389000
Other Non Current Assets 77600000 61100000 95000000
Non Current Prepaid Assets 71414000 45850000 52962000
Non Current Deferred Taxes Assets 190822000 174984000 150557000
Financial Assets - - -
Investment In Financial Assets 15669000 28260000 10689000
Held To Maturity Securities - - -
Available For Sale Securities 15669000 28260000 10689000
Financial Assets Fair Value - - -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 763096000 848985000 611056000
Other Intangible Assets 763096000 848985000 611056000
Goodwill - - -
Net Ppe 2803420000 2854004000 3053640000
Accumulated Depreciation -2400859000 -2106555000 -1813878000
Gross Ppe 5204279000 4960559000 4867518000
Construction In Progress 81402000 41576000 58572000
Other Properties 2722100000 2812400000 2995000000
Machinery Furniture Equipment 3751806000 3531451000 3412105000
Buildings And Improvements 1366197000 1359140000 1368449000
Land And Improvements 4874000 28392000 28392000
Properties - - -
Current Assets 8246075000 5381642000 4204863000
Other Current Assets 252200000 336600000 247300000
Hedging Assets Current - - 42392000
Assets Held For Sale Current - - -
Restricted Cash 122564000 9769000 15744000
Prepaid Assets 255043000 337858000 249164000
Inventory 5797306000 4218929000 2959921000
Other Inventories 2348000 1376000 1048000
Finished Goods 3744196000 2087735000 1627323000
Work In Process 586747000 878778000 267421000
Raw Materials 1464015000 1251040000 1064129000
Other Receivables 17088000 8949000 27940000
Taxes Receivable - - -
Accounts Receivable 1689723000 757473000 789182000
Allowance For Doubtful Accounts Receivable -21180000 -20850000 -32290000
Gross Accounts Receivable 1710903000 778323000 821472000
Cash Cash Equivalents And Short Term Investments 364351000 48664000 120520000
Other Short Term Investments 16150000 13748000 13787000
Cash And Cash Equivalents 348201000 34916000 106733000
Cash Equivalents 124100000 16000000 -
Cash Financial 224101000 18916000 106733000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 3808354000 2546186000 2798955000
Total Debt 4212684000 2645131000 2977665000
Total Liabilities Net Minority Interest 9269323000 7586172000 6543402000
Total Non Current Liabilities Net Minority Interest 1073767000 736555000 609544000
Other Non Current Liabilities 18500000 16600000 10000000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans - - -
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue 18489000 16604000 9995000
Non Current Deferred Taxes Liabilities - - -
Long Term Debt And Capital Lease Obligation 434184000 205827000 146245000
Long Term Capital Lease Obligation 30660000 40611000 55923000
Long Term Debt 403524000 165216000 90322000
Long Term Provisions 502771000 400725000 344249000
Current Liabilities 8195556000 6849617000 5933858000
Other Current Liabilities 655200000 1188400000 439900000
Current Deferred Taxes Liabilities 1453000 1453000 3463000
Current Debt And Capital Lease Obligation 3778500000 2439304000 2831420000
Current Capital Lease Obligation 25469000 23418000 16054000
Current Debt 3753031000 2415886000 2815366000
Pension And Other Post Retirement Benefit Plans Current - - -
Current Provisions 323628000 158988000 94317000
Payables 3841808000 3714336000 2735464000
Other Payable 519370000 791786000 279433000
Dividends Payable 3663000 6498000 8551000
Total Tax Payable 1500000 1500000 3500000
Accounts Payable 3318775000 2916052000 2447480000
Common Stock Equity 2855888000 1779467000 1614850000
Total Capitalization 3259412000 1944683000 1705172000
Total Equity Gross Minority Interest 2855888000 1779467000 1614850000
Minority Interest - - -
Stockholders Equity 2855888000 1779467000 1614850000
Other Equity Interest 2711100000 1634700000 1470100000
Treasury Stock - - -
Retained Earnings 945561000 -130860000 -300976000
Additional Paid In Capital 745288000 745288000 745288000
Capital Stock 144788000 144788000 144788000
Common Stock 144788000 144788000 144788000

Income statement interpretation for SML Isuzu 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 21827362000 18092747000 9142362000
Operating Revenue 21827362000 18092747000 9142362000
Cost Of Revenue 17022222000 14661167000 7612042000
Gross Profit 4805140000 3431580000 1530320000
Ebitda 1830112000 808735000 -357168000
Ebit 1354947000 384417000 -792426000
Operating Income 1322606000 394546000 -839255000
Net Income 1078780000 198352000 -997605000
Net Income From Continuing Operation Net Minority Interest 1078780000 198352000 -997605000
Net Income From Continuing And Discontinued Operation 1078780000 198352000 -997605000
Net Income Common Stockholders 1078780000 198352000 -997605000
Net Income Including Noncontrolling Interests 1078780000 198352000 -997605000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 1078780000 198352000 -997605000
Normalized Income 1077302300 200090800 -990188602
Normalized Ebitda 1828001000 811219000 -349714000
Total Unusual Items 2111000 -2484000 -7454000
Total Unusual Items Excluding Goodwill 2111000 -2484000 -7454000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 475165000 424318000 435258000
Reconciled Cost Of Revenue 17022222000 14661167000 7612042000
Total Expenses 20504756000 17698201000 9981617000
Operating Expense 3482534000 3037034000 2369575000
Other Operating Expenses 535403000 435754000 292432000
Depreciation And Amortization In Income Statement 475165000 424318000 435258000
Amortization 157990000 102823000 108622000
Depreciation Income Statement 317175000 321495000 326636000
Selling General And Administration 634825000 550219000 377457000
Selling And Marketing Expense 580830000 502115000 332920000
General And Administrative Expense 53995000 48104000 44537000
Rent And Landing Fees 8233000 8069000 9426000
Tax Provision -14272000 -25596000 -5058000
Pretax Income 1064508000 172756000 -1002663000
Other Non Operating Income Expenses 21110000 8149000 4602000
Special Income Charges 2111000 -2484000 -7454000
Other Special Charges -10772000 -17000 -456000
Write Off 3450000 1530000 425000
Net Non Operating Interest Income Expense -282792000 -234099000 -173034000
Total Other Finance Cost 13052000 38780000 4897000
Interest Expense Non Operating 290439000 211661000 210237000
Interest Income Non Operating 20699000 16342000 42100000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 74.54 13.71 -68.94
Basic Eps 74.54 13.71 -68.94
Diluted Ni Avail To Com Stockholders 1078780000 198352000 -997605000
Net Income From Continuing Operations 1064508000 172756000 -1002663000
Minority Interests - - -

Cash flow analysis for SML Isuzu 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 -496798000 900625000 -186126000
Changes In Cash 313285000 -71817000 -81522000
Taxes Refund Paid -13673000 61532000 105579000
Change In Working Capital -2327308000 31298000 127714000
Change In Other Current Liabilities -507023000 756687000 210191000
Change In Other Current Assets 72488000 -67130000 -4531000
Change In Payable 405722000 469969000 623125000
Change In Inventory -1605497000 -1250380000 -353390000
Change In Receivables -948426000 38613000 -369926000
Other Non Cash Items 278819000 216748000 146322000
Stock Based Compensation - - -
Provision And Write Off Of Assets 668000 - -
Depreciation And Amortization 475165000 424318000 435258000
Amortization Cash Flow 157990000 102823000 108622000
Depreciation 317175000 321495000 326636000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -457998000 -420870000 -69642000
Net Other Investing Changes -115300000 4369000 -159000
Interest Received Cfi 19413000 5786000 16066000
Dividends Received Cfi - - -
Net Investment Purchase And Sale 9859000 -17978000 104211000
Sale Of Investment - - -
Purchase Of Investment - - -
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -371970000 -413047000 -189760000
Sale Of Ppe 52293000 17000 481000
Purchase Of Ppe -424263000 -413064000 -190241000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 1268081000 -551572000 174246000
Net Other Financing Charges 2836000 2052000 1091000
Interest Paid Cff -289517000 -246511000 -204353000
Cash Dividends Paid -2836000 -2052000 -1091000
Common Stock Dividend Paid - - -
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt -177442000 -481705000 -438730000
Issuance Of Debt 492574000 306730000 844242000
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt 1575453000 -279410000 405512000
Net Short Term Debt Issuance 1260321000 -104435000 744242000
Short Term Debt Issuance - - 744242000
Net Long Term Debt Issuance 315132000 -174975000 -338730000
Long Term Debt Payments -177442000 -481705000 -438730000
Long Term Debt Issuance 492574000 306730000 100000000
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of SMLISUZU.NS (SML Isuzu Limited)

Above is the summary for fundamental analysis of SML Isuzu Limited , whose ticker name is SMLISUZU.NS and belongs to sector Consumer Cyclical, and it is listed in NSE (National Stock Exchange).

The SML Isuzu Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 19.08, SMLISUZU.NS has a net profit margin of 0.05, the acid test ratio for SMLISUZU.NS is 0.30, SMLISUZU.NS has an inventory turnover of 2.94, and SMLISUZU.NS has debt-to-equity ratio of 1.48.

The SMLISUZU.NS whose company name is SML Isuzu Limited has made profit/loss of 4805140000 with total revenue of 21827362000, SMLISUZU.NS has assets worth of 12125211000.

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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