Aastha Spintex Ltd, Fundamental analysis

Industry Industry name	Textiles
Variance Full Year Net Profit Variance	1
Equity Latest Equity	44.14
Face Value Latest Face Value	10
Reserves Total Reserve	286.25
Dividend Full Year Dividend %	10
Sales Turnover Full Year Net Sales	442.64
Net Profit Full Year Net Profit	23.74
Full Year CPS Full Year Cash Per Share	7.2
Earning Per Share Full Year Earning Per Share	5.4
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Jun 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	77.47
Previous EPS Previous earnings per share	0
Book Value Book value	74.8
Networth Full Year Return on Networth	16.84
Price/Book Value Price to Book value	0.975936
Yearly PE ratio Full Year Price to Earning per share	13.6
Yearly PC ratio Full Year Price to Cash Per Share	10.2
Bse value BSE Value in lakhs	226.31
Nse value NSE Value in lakhs	3514.05
High 52 week high	140
Low 52 week low	70
Price NSE Current market price	73
CPM Current market price	73

Market cap BSE / NSE Market Cap	321.09
Net profit Latest Quarter Net Profit	3.09
Net profit variance Latest Quarter Net Profit variance	36
Result year Trailing latest month
TTM Sales Trailing Twelve 12 month Net Sales	0
TTM OP Trailing Twelve 12 month Operating Profit	0
TTM OPM Trailing Twelve 12 month Operating Profit Margin	0
TTM GP Trailing Twelve 12 month Gross Profit	0
TTM GPM Trailing Twelve 12 month Gross Profit Margin	0
TTM NP Trailing Twelve 12 month Net Profit	0
TTM NPV Trailing Twelve 12 month Net Profit Variane	0
TTM EPS Trailing Twelve 12 month EPS	0
TTM PE Trailing Twelve 12 month PE	0
TTM CPS Trailing Twelve 12 month CPS	0
Month CPS Month Cash Per Share	0
TTM Depreciation Trailing Twelve 12 month Depreciation	0
Equity Latest Equity	44.14
LTP Latest Price (BSE/NSE)	73
Gross block Latest Gross Block	139.18
Loans Total loans	51.03
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	12
Year GPM Full Year Gross Profit Margin	9.4
Quarter OPM Latest quater Operation Profit Margin	11.8

	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
+ Sales	95	92	68	141	141	77
YOY Sales Growth %					49%	-16%
Gross Sales	95	92	68	141	141	77
+ Expenses	79	84	62	121	121	68
Material Cost %	79%	94%	131%	89%	89%	108%
Raw Material Cost	66	78	67	118	118	68
Change in Inventory	10	8	22	8	8	16
Manufacturing Cost %	5%	4%	2%	3%	3%	4%
Employee Cost %	2%	2%	3%	2%	2%	3%
Other Cost %	-3%	-8%	-44%	-9%	-9%	-26%
Raw Materials %	69%	85%	99%	84%	84%	88%
Purchase of Finished Goods %	17%	10%	21%	3%	3%	15%
Stock Adjustments %	-10%	-9%	-33%	-6%	-6%	-20%
Other Manufacturing Expenses %	5%	4%	2%	3%	3%	4%
Operating Profit	16	7	5	20	20	9
OPM %	17%	8%	8%	14%	14%	12%
+ Other Income	0	0	0	0	0	1
Miscellaneous Income	0	0	0	0	0	1
Interest	3	3	3	3	3	3
Depreciation	2	2	2	2	2	2
Profit before tax	11	3	1	15	15	5
+ Tax %	29%	28%	122%	28%	28%	36%
Current Tax	3	0	2	4	4	1
Deferred Tax	0	0	-1	0	0	0
Net Profit	8	2	0	11	11	3
EPS in Rs

	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Sales	185	254	239	305	351	443
Sales Growth %		38%	-6%	27%	15%	26%
Gross Sales						443
+ Expenses	161	234	235	294	378	389
Material Cost %	75%	77%	83%	80%	80%	83%
Raw Material Cost	136	197	203	256	318	413
Change in Inventory	3	-1	-5	-13	-38	-47
Manufacturing Cost %	10%	10%	7%	5%	3%	2%
Employee Cost %	3%	3%	3%	2%	2%	2%
Other Cost %	-1%	2%	5%	10%	23%	1%
Raw Materials %	74%	78%	85%	84%	90%	93%
Purchase of Finished Goods %						7%
Stock Adjustments %	-2%	0%	2%	4%	11%	11%
Power & Fuel %	8%	6%	6%	3%	2%	1%
Other Manufacturing Expenses %	2%	4%	1%	2%	1%	1%
Selling & Administration %	1%	1%	1%	1%	1%	1%
Miscellaneous Expenses %	0%	0%	0%	0%	0%	0%
Operating Profit	24	20	4	11	-27	53
OPM %	13%	8%	2%	4%	-8%	12%
+ Other Income	0	3	0	1	1	1
Miscellaneous Income						1
Interest	9	6	7	11	10	12
Depreciation	5	6	6	6	8	8
Profit before tax						34
+ Tax %						30%
Current Tax	0	0	0	3	9	10
Deferred Tax	1	1	0	2	1	0
Net Profit						24
EPS in Rs

	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	27	27	27	27	30	32
Reserves	24	36	33	49	92	129
+ Borrowings	79	59	81	83	95	107
Secured Borrowings	65	53	74	65	70	56
Unsecured Borrowings	13	7	7	17	25	51
Deferred Credit	0	0	0	0	0	0
+ Other Liabilities	31	33	32	81	57	72
Current Liabilities	31	33	31	81	56	72
Provisions	1	2	1	4	5	6
Other liability items	0	0	1	1	1	1
Total Liabilities	161	155	173	241	274	340
+ Fixed Assets	61	57	73	88	81	73
Gross Block	94	95	117	137	139	139
Accumulated Depreciation	32	38	44	50	58	66
CWIP	0	12	17	0	0	0
Investments	0	0	0	0	0	20
+ Other Assets	99	87	83	153	193	246
Inventories	49	53	44	56	119	155
Trade receivables	19	12	15	73	39	56
Cash Equivalents	19	4	6	6	11	9
Loans n Advances	13	18	17	17	24	26
Other asset items	0	0	0	1	0	0
Total Assets	161	155	173	241	274	340

	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Cash from Operating Activity	20	24	15	13	-18	5
Profit Before Tax & Extraordinary Items	4	13	1	21	33	34
Depreciation	5	6	6	6	8	8
Interest (Net)	8	6	7	10	10	12
Profit / Loss on Sale of Assets	0	0	0	0	0	0
Profit / Loss on Sale of Investments	0	0	0	0	0	0
Provisions & Write-offs (Net)	0	0	0	1	0	1
Receivables	8	7	-3	-58	34	-17
Inventories	-10	-4	8	-12	-62	-36
Trade Payables	-2	-1	1	43	-26	11
Loans & Advances	3	-2	0	0	1	0
Direct Taxes Paid	-1	-2	-1	0	-6	-9
+ Cash from Investing Activity	-1	-13	-28	-4	-3	-21
Purchase of Fixed Assets	-1	-13	-28	-4	-1	0
Sale of Fixed Assets	0	0	0	0	0	0
Purchase of Investments	0	0	0	0	0	-20
Interest Received	0	0	0	0	0	0
Others	0	0	0	0	-1	-1
+ Cash from Financing Activity	-2	-26	14	-9	24	13
Proceeds from Issue of Shares	0	0	0	0	22	13
Proceeds from Other Long-Term Borrowings	3	0	12	0	0	0
Proceeds from Short-Term Borrowings	3	0	10	4	24	19
Repayment of Long-Term Borrowings	0	-13	0	-3	-12	-8
Repayment of Short-Term Borrowings	0	-7	0	0	0	0
Net Cash Flow	17	-14	2	0	3	-3