SMSPHARMA.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 moderate liquidity, which means it would be 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: A little overvalued stock but represent growth stock and possibility of future growth

Performance Graph
Financial Ratios
Ratio Value
PE Ratio38.69
Net Profit Margin0.07
Acid Test Ratio0.90
Inventory Turnover2.13
Coverage Ratio3.85
Debt to Equity0.52
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: Very low income of the company when compared with its equity, which means inefficient equity

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.07
Return on Assets1.32
Return on Equity0.09
Performance Graph
Key Ratios

Acid Test Ratio: It has moderate liquidity, which means it would be 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 Ratio0.90
Current Ratio1.61
Performance Graph
Key Ratios

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover2.13
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 Ratio3.85
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 Ratio0.52
Interest Coverage Ratio3.92
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 Ratio38.69
Gross Profit Margin0.30
Price to Book Ratio3.59
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of SMS Pharmaceuticals 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 10340926000 8796101000 8595017000
Total Non Current Assets 5001978000 4689615000 4824506000
Other Non Current Assets 138712000 56104000 43006000
Non Current Prepaid Assets 51705000 50850000 50225000
Non Current Deferred Taxes Assets - - -
Financial Assets - - -
Investment In Financial Assets 187966000 181431000 291546000
Held To Maturity Securities - - -
Available For Sale Securities 187966000 181431000 291546000
Financial Assets Fair Value - - -
Long Term Equity Investment 109378000 105220000 215271000
Investments In Associates At Cost 109378000 105220000 215271000
Goodwill And Other Intangible Assets 26595000 14656000 13701000
Other Intangible Assets 26595000 14656000 13701000
Goodwill - - -
Net Ppe 4787417000 4493528000 4519258000
Accumulated Depreciation -1897109000 -1601670000 -1296093000
Gross Ppe 6684526000 6095198000 5815351000
Construction In Progress 441429000 388009000 153045000
Other Properties 282888000 119261000 131883000
Machinery Furniture Equipment 4576993000 4237987000 4187822000
Buildings And Improvements 1341086000 1307811000 1300471000
Land And Improvements 42130000 42130000 42130000
Properties - - -
Current Assets 5338948000 4106486000 3770511000
Other Current Assets 227545000 189697000 260495000
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash 865000 918000 773000
Prepaid Assets 149447000 135417000 113675000
Inventory 2336978000 2234994000 2510975000
Other Inventories 6747000 5570000 7467000
Finished Goods 548189000 383826000 614238000
Work In Process 904659000 1059022000 1189455000
Raw Materials 877383000 786576000 699815000
Other Receivables 18307000 13401000 35322000
Taxes Receivable 110624000 165216000 158745000
Accounts Receivable 2362332000 1483462000 485193000
Allowance For Doubtful Accounts Receivable -1049000 -1049000 -1049000
Gross Accounts Receivable 2363381000 1484511000 486242000
Cash Cash Equivalents And Short Term Investments 360395000 73078000 465828000
Other Short Term Investments 34416000 66930000 3530000
Cash And Cash Equivalents 360395000 73078000 465828000
Cash Equivalents - 700000 120000000
Cash Financial 360395000 73078000 345828000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 2441392000 2452056000 2135309000
Total Debt 2807705000 2540669000 2632685000
Total Liabilities Net Minority Interest 4977637000 4190849000 3892131000
Total Non Current Liabilities Net Minority Interest 1660453000 1641714000 1927328000
Other Non Current Liabilities - - -
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 11601000 14045000 15662000
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities 427989000 410200000 395507000
Long Term Debt And Capital Lease Obligation 1220863000 1217469000 1516159000
Long Term Capital Lease Obligation - 6136000 21144000
Long Term Debt 1220863000 1211333000 1495015000
Long Term Provisions 11601000 14045000 17592000
Current Liabilities 3317184000 2549135000 1964803000
Other Current Liabilities 48295000 15248000 26809000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 1586842000 1323200000 1116526000
Current Capital Lease Obligation 5918000 9399000 10404000
Current Debt 1580924000 1313801000 1106122000
Pension And Other Post Retirement Benefit Plans Current 10304000 10420000 10164000
Current Provisions 10304000 10420000 8235000
Payables 1700269000 1203987000 798764000
Other Payable 186177000 128772000 69413000
Dividends Payable 865000 918000 773000
Total Tax Payable - - -
Accounts Payable 1513227000 1074297000 728578000
Common Stock Equity 5363289000 4605252000 4702886000
Total Capitalization 6584152000 5816585000 6197901000
Total Equity Gross Minority Interest 5363289000 4605252000 4702886000
Minority Interest - - -
Stockholders Equity 5363289000 4605252000 4702886000
Other Equity Interest 285750000 4520600000 4618234000
Treasury Stock - - -
Retained Earnings 3248775000 2876488000 2974122000
Additional Paid In Capital 713684000 713684000 713684000
Capital Stock 84652000 84652000 84652000
Common Stock 84652000 84652000 84652000

Income statement interpretation for SMS Pharmaceuticals 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 7064565000 5197468000 5150158000
Operating Revenue 7064565000 5197468000 5150158000
Cost Of Revenue 4977079000 3906077000 3335860000
Gross Profit 2087486000 1291391000 1814298000
Ebitda 1202402000 584689000 1188082000
Ebit 887245000 263435000 866557000
Operating Income 852482000 224814000 824690000
Net Income 498260000 -70593000 622199000
Net Income From Continuing Operation Net Minority Interest 498260000 -70593000 622199000
Net Income From Continuing And Discontinued Operation 498260000 -70593000 622199000
Net Income Common Stockholders 498260000 -70593000 622199000
Net Income Including Noncontrolling Interests 498260000 -70593000 622199000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 498260000 -70593000 622199000
Normalized Income 497983138 -70197989 622235666
Normalized Ebitda 1202030000 585233000 1188119000
Total Unusual Items 372000 -544000 -37000
Total Unusual Items Excluding Goodwill 372000 -544000 -37000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 315157000 321254000 321525000
Reconciled Cost Of Revenue 4977079000 3906077000 3335860000
Total Expenses 6212083000 4972654000 4325468000
Operating Expense 1235004000 1066577000 989608000
Other Operating Expenses 52512000 46931000 45498000
Depreciation And Amortization In Income Statement 315157000 321254000 321525000
Amortization 9116000 7087000 7100000
Depreciation Income Statement 306041000 314167000 314425000
Selling General And Administration 142059000 93206000 83685000
Selling And Marketing Expense 47317000 38227000 34209000
General And Administrative Expense 94742000 54979000 49476000
Rent And Landing Fees 717000 804000 939000
Tax Provision 169068000 14650000 6182000
Pretax Income 661068000 53491000 684991000
Other Non Operating Income Expenses 7617000 2166000 20586000
Special Income Charges 372000 -544000 -37000
Other Special Charges -372000 544000 37000
Write Off - - -
Net Non Operating Interest Income Expense -228378000 -211994000 -186043000
Total Other Finance Cost 9780000 9798000 10073000
Interest Expense Non Operating 226177000 209944000 181566000
Interest Income Non Operating 7579000 7748000 5596000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 5.89 -0.83 7.35
Basic Eps 5.89 -0.83 7.35
Diluted Ni Avail To Com Stockholders 498260000 -70593000 622199000
Net Income From Continuing Operations 661068000 53491000 684991000
Minority Interests - - -

Cash flow analysis for SMS Pharmaceuticals 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 501247000 224500000 450597000
Changes In Cash 287317000 -392750000 61597000
Taxes Refund Paid -154000000 -46000000 -149204000
Change In Working Capital -545478000 -312894000 -583754000
Change In Other Current Liabilities 41744000 -43134000 -39952000
Change In Other Current Assets -88509000 -4752000 -41897000
Change In Payable 438677000 424373000 74176000
Change In Inventory -101984000 275981000 -1133102000
Change In Receivables -878470000 -998269000 571605000
Other Non Cash Items 224657000 209514000 175918000
Stock Based Compensation - - -
Provision And Write Off Of Assets - - -
Depreciation And Amortization 315157000 321254000 321525000
Amortization Cash Flow 9116000 7087000 7100000
Depreciation 306041000 314167000 314425000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -520720000 -297561000 -271530000
Net Other Investing Changes -1522000 -888000 -1983000
Interest Received Cfi 1587000 1581000 2756000
Dividends Received Cfi - - -
Net Investment Purchase And Sale -65000 -1680000 -
Sale Of Investment - - -
Purchase Of Investment -65000 -1680000 -
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -520720000 -296574000 -272303000
Sale Of Ppe 880000 2633000 171000
Purchase Of Ppe -521600000 -299207000 -272474000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 306790000 -319689000 -117470000
Net Other Financing Charges - - -1000
Interest Paid Cff -217516000 -209276000 -177062000
Cash Dividends Paid -25396000 -25396000 -25395000
Common Stock Dividend Paid - - -
Net Common Stock Issuance 284778000 - -
Common Stock Payments - - -
Common Stock Issuance 284778000 - -
Repurchase Of Capital Stock - - -
Repayment Of Debt -377636000 -430579000 -366713000
Issuance Of Debt 652934000 352908000 460788000
Issuance Of Capital Stock 284778000 - -
Net Issuance Payments Of Debt 275298000 -77671000 94075000
Net Short Term Debt Issuance 202071000 258771000 -29464000
Short Term Debt Issuance 202071000 258771000 8889000
Net Long Term Debt Issuance 73227000 -336442000 123539000
Long Term Debt Payments -377636000 -430579000 -328360000
Long Term Debt Issuance 450863000 94137000 451899000
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of SMSPHARMA.NS (SMS Pharmaceuticals Limited)

Above is the summary for fundamental analysis of SMS Pharmaceuticals Limited , whose ticker name is SMSPHARMA.NS and belongs to sector Healthcare, and it is listed in NSE (National Stock Exchange).

The SMS Pharmaceuticals Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 38.69, SMSPHARMA.NS has a net profit margin of 0.07, the acid test ratio for SMSPHARMA.NS is 0.90, SMSPHARMA.NS has an inventory turnover of 2.13, and SMSPHARMA.NS has debt-to-equity ratio of 0.52.

The SMSPHARMA.NS whose company name is SMS Pharmaceuticals Limited has made profit/loss of 2087486000 with total revenue of 7064565000, SMSPHARMA.NS has assets worth of 10340926000.

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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  • 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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