K.m.sugar Mills Limited, Fundamental analysis

Industry Industry name	Sugar
Variance Full Year Net Profit Variance	39
Equity Latest Equity	18.4
Face Value Latest Face Value	2
Reserves Total Reserve	373.49
Dividend Full Year Dividend %	0
Sales Turnover Full Year Net Sales	658.38
Net Profit Full Year Net Profit	50.24
Full Year CPS Full Year Cash Per Share	7.9
Earning Per Share Full Year Earning Per Share	5.5
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Jun 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	189.93
Previous EPS Previous earnings per share	0
Book Value Book value	42.6
Networth Full Year Return on Networth	14.63
Price/Book Value Price to Book value	0.704225
Yearly PE ratio Full Year Price to Earning per share	5.5
Yearly PC ratio Full Year Price to Cash Per Share	3.8
Bse value BSE Value in lakhs	18.12
Nse value NSE Value in lakhs	280.47
High 52 week high	34
Low 52 week low	23
Price NSE Current market price	30
CPM Current market price	30

Market cap BSE / NSE Market Cap	274.34
Net profit Latest Quarter Net Profit	7.83
Net profit variance Latest Quarter Net Profit variance	-40
Result year Trailing latest month	Jun 1, 2026
TTM Sales Trailing Twelve 12 month Net Sales	576.81
TTM OP Trailing Twelve 12 month Operating Profit	61.79
TTM OPM Trailing Twelve 12 month Operating Profit Margin	10.71
TTM GP Trailing Twelve 12 month Gross Profit	87.67
TTM GPM Trailing Twelve 12 month Gross Profit Margin	13.7
TTM NP Trailing Twelve 12 month Net Profit	22.2
TTM NPV Trailing Twelve 12 month Net Profit Variane	15.48
TTM EPS Trailing Twelve 12 month EPS	5.23
TTM PE Trailing Twelve 12 month PE	5.7
TTM CPS Trailing Twelve 12 month CPS	0
Month CPS Month Cash Per Share	0
TTM Depreciation Trailing Twelve 12 month Depreciation	22.03
Equity Latest Equity	18.4
LTP Latest Price (BSE/NSE)	30
Gross block Latest Gross Block	521.95
Loans Total loans	0
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	12.8
Year GPM Full Year Gross Profit Margin	14
Quarter OPM Latest quater Operation Profit Margin	8.3

	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
+ Sales	170	166	153	208	175	169	106	190
YOY Sales Growth %	1%	46%	25%	23%	3%	2%	-31%	-9%
Gross Sales	170	166	153	208	175	169	106	190
+ Expenses	156	141	130	182	157	146	86	174
Material Cost %	-74%	128%	278%	-73%	-73%	143%	489%	-76%
Raw Material Cost	1	159	256	2	1	177	284	2
Change in Inventory	-126	54	169	-155	-129	64	235	-146
Manufacturing Cost %	14%	18%	24%	10%	12%	15%	28%	9%
Employee Cost %	3%	4%	4%	2%	3%	4%	6%	3%
Other Cost %	148%	-65%	-221%	149%	147%	-75%	-442%	155%
Raw Materials %	1%	96%	167%	1%	1%	105%	268%	1%
Purchase of Finished Goods %	0%	0%	0%	0%	0%	0%	1%	1%
Stock Adjustments %	74%	-32%	-111%	74%	73%	-38%	-221%	77%
Other Manufacturing Expenses %	14%	18%	24%	10%	12%	15%	28%	9%
Operating Profit	15	24	24	26	18	23	20	16
OPM %	9%	15%	15%	13%	10%	13%	19%	8%
+ Other Income	2	1	2	2	4	12	2	4
Miscellaneous Income	2	1	2	2	4	12	2	4
Interest	5	3	5	5	3	1	3	4
Depreciation	5	5	6	5	5	5	6	5
Profit before tax	6	18	15	18	14	28	13	11
+ Tax %	22%	29%	27%	27%	25%	26%	28%	27%
Current Tax	2	5	4	5	4	7	2	3
Deferred Tax	0	0	0	0	0	0	1	0
+ Net Profit	5	13	11	13	10	21	9	8
Net Profit After Minority Interest	5	13	11	13	10	21	9	8
EPS in Rs	0.53	1.37	1.20	1.43	1.14	2.24	1.00	0.85

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Sales	357	470	390	531	503	548	576	657	659	658
Sales Growth %		32%	-17%	36%	-5%	9%	5%	14%	0%	-0%
Gross Sales	325	456	390	531	503	548	576	657	659	658
Excise Duty	17	7	0	0	0	0	0	0	0	0
+ Expenses	309	452	352	483	445	475	526	587	577	572
Material Cost %	67%	84%	74%	74%	72%	73%	75%	74%	68%	68%
Raw Material Cost	308	343	390	394	458	422	401	516	430	465
Change in Inventory	-68	51	-103	-1	-94	-23	32	-30	17	-15
Manufacturing Cost %	6%	5%	7%	4%	6%	6%	7%	7%	9%	8%
Employee Cost %	3%	3%	3%	3%	3%	3%	3%	3%	3%	4%
Other Cost %	10%	5%	7%	10%	8%	5%	6%	6%	8%	7%
Raw Materials %	86%	73%	100%	74%	91%	77%	70%	78%	65%	71%
Purchase of Finished Goods %	3%	1%	6%	3%	4%	0%	0%	0%	0%	0%
Stock Adjustments %	19%	-11%	26%	0%	19%	4%	-5%	5%	-3%	2%
Power & Fuel %	1%	1%	1%	1%	0%	0%	1%	0%	1%	1%
Other Manufacturing Expenses %	5%	4%	5%	4%	5%	6%	6%	6%	8%	7%
Selling & Administration %	4%	3%	5%	6%	5%	4%	5%	5%	6%	6%
Miscellaneous Expenses %	1%	1%	1%	4%	4%	1%	1%	1%	2%	1%
Operating Profit	48	17	38	49	58	73	50	70	82	87
OPM %	13%	4%	10%	9%	11%	13%	9%	11%	12%	13%
+ Other Income	9	37	14	11	5	10	11	8	7	20
Miscellaneous Income	11	37	14	11	5	10	11	8	7	20
Interest	8	11	8	18	11	12	14	17	18	12
Depreciation	12	13	12	15	15	15	16	23	22	22
Profit before tax	37	29	32	27	34	56	31	39	49	73
+ Tax %	26%	35%	24%	35%	23%	26%	26%	28%	27%	26%
Current Tax	7	6	7	5	6	14	7	10	14	18
Deferred Tax	3	4	1	4	2	1	1	1	0	1
+ Net Profit	37	19	24	18	26	41	23	28	36	53
Profit Growth %		-49%	28%	-27%	48%	58%	-44%	21%	27%	50%
Minority Interest (After Tax)	0	0	0	0	0	0	0	0	0	0
Net Profit After Minority Interest	28	19	24	19	26	41	23	28	36	53
EPS in Rs	3.07	2.05	2.63	2.01	2.85	4.51	2.52	3.05	3.86	5.81

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	18	18	18	18	18	18	18	18	18	18
Reserves	39	66	150	169	195	234	257	285	320	373
+ Borrowings	166	99	109	174	201	224	268	291	282	250
Secured Borrowings	165	77	107	174	201	203	268	291	282	250
Unsecured Borrowings	2	22	1	0	0	21	0	0	0	0
Deferred Credit	0	0	0	0	0	0	0	0	1	0
+ Other Liabilities	179	130	216	166	210	166	160	185	109	108
Current Liabilities	161	137	218	162	205	162	157	182	107	107
Provisions	0	0	0	1	0	0	1	1	1	1
Minority Interest	7	0	0	0	0	0	0	0	0	0
Other liability items	21	6	11	12	9	7	6	6	5	6
Total Liabilities	402	313	493	527	625	643	703	779	730	750
+ Fixed Assets	125	94	158	160	158	159	214	209	205	227
Gross Block	301	281	357	374	382	394	465	474	488	522
Accumulated Depreciation	176	187	199	213	224	235	251	265	283	295
CWIP	0	0	7	0	8	0	5	12	7	14
Investments	4	7	7	27	24	30	63	76	74	76
+ Other Assets	273	212	321	339	434	454	421	482	444	433
Inventories	226	163	266	268	361	383	353	384	367	381
Trade receivables	18	22	28	21	20	15	6	29	8	12
Cash Equivalents	15	14	9	5	6	9	6	11	8	7
Loans n Advances	18	18	25	46	43	11	18	23	17	14
Other asset items	-4	-5	-7	-1	5	36	37	35	42	19
Total Assets	402	313	493	527	625	643	703	779	730	750

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Cash from Operating Activity	15	72	6	-3	7	5	73	29	31	89
Profit from Operations	58	22	48	55	62	77	51	73	88	101
Working Capital Changes	-36	57	-36	-53	-49	-58	33	-36	-41	6
Profit Before Tax & Extraordinary Items	38	29	32	28	34	56	31	39	49	73
Depreciation	12	13	12	15	15	15	16	23	22	22
Interest (Net)	8	10	6	17	11	11	11	12	14	6
Profit / Loss on Sale of Assets	0	0	0	0	0	0	0	1	1	-2
Profit / Loss on Sale of Investments	0	0	-1	0	0	0	0	0	0	0
Provisions & Write-offs (Net)	0	-29	0	-1	0	-2	-3	0	0	0
Receivables	9	-6	-6	7	1	5	9	-23	21	-4
Inventories	-71	63	-103	-2	-94	-22	30	-31	17	-14
Trade Payables	-1	47	77	-65	57	-43	-4	25	-73	-7
Loans & Advances	0	0	0	0	0	0	0	0	0	0
Direct Taxes Paid	-7	-7	-5	-5	-5	-14	-11	-9	-15	-18
+ Cash from Investing Activity	-73	-11	-22	-28	-21	-12	-105	-34	-7	-47
Purchase of Fixed Assets	-74	-12	-23	-16	-21	-8	-76	-26	-15	-52
Sale of Fixed Assets	0	0	0	0	0	0	0	0	0	3
Purchase of Investments	-4	0	0	-12	0	-5	-31	-13	0	-5
Sale of Investments	0	1	0	0	0	0	0	0	3	0
Capital WIP	0	0	0	0	0	0	0	0	0	0
Interest Received	1	0	1	0	0	1	1	4	4	6
Others	4	0	0	0	0	0	0	0	0	0
+ Cash from Financing Activity	60	-58	10	30	16	9	30	7	-28	-44
Proceeds from Issue of Shares	0	0	0	0	0	0	0	0	0	0
Proceeds from Other Long-Term Borrowings	24	0	8	8	0	0	35	0	0	0
Proceeds from Short-Term Borrowings	59	0	7	40	34	45	8	50	2	0
Repayment of Long-Term Borrowings	-12	-6	0	0	-7	-23	0	-27	-12	-28
Repayment of Short-Term Borrowings	0	-38	0	0	0	0	0	0	0	-4
Dividend Paid	0	0	0	0	0	-2	0	0	0	0
Interest Paid	-12	-14	-5	-19	-11	-11	-13	-16	-18	-12
Net Cash Flow	2	2	-5	-1	2	3	-3	1	-3	-2