Garuda Construction and Engineering Ltd, Fundamental analysis

Industry Industry name	Infrastructure Developers & Operators
Variance Full Year Net Profit Variance	146
Equity Latest Equity	46.52
Face Value Latest Face Value	5
Reserves Total Reserve	407.74
Dividend Full Year Dividend %	0
Sales Turnover Full Year Net Sales	530.72
Net Profit Full Year Net Profit	122.49
Full Year CPS Full Year Cash Per Share	13.2
Earning Per Share Full Year Earning Per Share	13.2
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Jun 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	175.38
Previous EPS Previous earnings per share	0
Book Value Book value	48.8
Networth Full Year Return on Networth	15.01
Price/Book Value Price to Book value	3.401639
Yearly PE ratio Full Year Price to Earning per share	12.6
Yearly PC ratio Full Year Price to Cash Per Share	12.6
Bse value BSE Value in lakhs	10.7
Nse value NSE Value in lakhs	175.86
High 52 week high	249
Low 52 week low	131
Price NSE Current market price	166
CPM Current market price	166

Market cap BSE / NSE Market Cap	1541.24
Net profit Latest Quarter Net Profit	41.54
Net profit variance Latest Quarter Net Profit variance	48
Result year Trailing latest month	Jun 1, 2026
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	182.81
TTM GPM Trailing Twelve 12 month Gross Profit Margin	31.47
TTM NP Trailing Twelve 12 month Net Profit	0
TTM NPV Trailing Twelve 12 month Net Profit Variane	96.74
TTM EPS Trailing Twelve 12 month EPS	14.62
TTM PE Trailing Twelve 12 month PE	11.33
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	46.52
LTP Latest Price (BSE/NSE)	166
Gross block Latest Gross Block	13.42
Loans Total loans	0
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	30.9
Year GPM Full Year Gross Profit Margin	31
Quarter OPM Latest quater Operation Profit Margin	32

	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
+ Sales	47	62	82	125	116	140	149	175
YOY Sales Growth %	122%	8%	35%	256%	149%	125%	83%	40%
Gross Sales	47	62	82	125	116	140	149	175
+ Expenses	33	45	57	89	82	95	101	119
Material Cost %	8%	26%	26%	18%	29%	40%	22%	9%
Raw Material Cost	4	16	21	23	33	56	33	15
Manufacturing Cost %	4%	1%	10%	4%	4%	2%	2%	2%
Employee Cost %	7%	3%	2%	1%	1%	1%	1%	1%
Other Cost %	53%	42%	32%	48%	37%	25%	43%	56%
Raw Materials %	8%	26%	26%	18%	29%	40%	22%	9%
Other Manufacturing Expenses %	4%	1%	10%	4%	4%	2%	2%	2%
Development & Construction Cost %	53%	42%	32%	48%	37%	25%	43%	56%
Operating Profit	13	17	24	36	34	45	48	56
OPM %	29%	28%	30%	29%	30%	32%	32%	32%
+ Other Income	1	0	1	2	2	0	0	0
Miscellaneous Income	1	0	1	2	2	0	0	0
Interest	0	0	0	0	0	2	1	1
Depreciation	0	0	0	0	0	0	0	0
Profit before tax	14	17	24	37	36	44	47	56
+ Tax %	25%	25%	26%	25%	25%	25%	26%	26%
Current Tax	3	4	6	9	9	11	12	14
Deferred Tax	0	0	0	0	0	0	0	0
+ Net Profit	10	13	18	28	27	33	34	42
Minority Interest (After Tax)	0	0	0	0	0	0	0	0
Net Profit After Minority Interest	10	13	18	28	27	33	34	42
EPS in Rs	1.37	1.43	1.94	3.01	2.92	3.54	3.70	4.47

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Sales	124	72	77	161	154	226	531
Sales Growth %		-42%	7%	109%	-4%	46%	135%
Gross Sales					154	226	531
+ Expenses	120	60	50	105	104	159	367
Material Cost %	48%	24%	15%	7%	0%	0%	0%
Raw Material Cost	59	17	11	12	0	0	0
Manufacturing Cost %	44%	51%	40%	55%	61%	62%	66%
Employee Cost %	3%	3%	2%	1%	2%	2%	1%
Other Cost %	2%	7%	8%	2%	5%	7%	3%
Raw Materials %	48%	24%	15%	7%	0%	0%	0%
Power & Fuel %	0%	0%	0%	0%	0%	0%	0%
Other Manufacturing Expenses %	43%	50%	40%	55%	61%	62%	65%
Selling & Administration %	2%	2%	2%	2%	4%	7%	2%
Miscellaneous Expenses %	0%	5%	6%	0%	1%	0%	1%
Development & Construction Cost %					0%	43%	38%
Operating Profit	4	12	27	56	50	67	164
OPM %	3%	16%	35%	35%	32%	29%	31%
+ Other Income	1	3	0	0	0	2	3
Miscellaneous Income					0	2	3
Interest	3	2	2	0	0	1	3
Depreciation	0	0	0	1	0	0	0
Profit before tax					50	67	164
+ Tax %					27%	25%	25%
Current Tax	1	3	6	14	13	17	42
Deferred Tax	0	0	0	0	0	0	0
+ Net Profit					36	50	122
Profit Growth %						37%	146%
Net Profit After Minority Interest	0	0	0	0	0	50	0
EPS in Rs						5.35

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	11	12	12	12	37	47	47
Reserves	3	11	29	70	82	285	408
+ Borrowings	31	15	12	0	0	0	12
Secured Borrowings	16	15	12	0	0	0	12
Unsecured Borrowings	15	0	0	0	0	0	0
Deferred Credit	0	0	0	0	0	0	0
+ Other Liabilities	112	95	57	94	109	75	174
Current Liabilities	81	63	48	84	109	75	174
Provisions	1	3	6	14	13	13	45
Minority Interest	0	0	0	0	0	1	0
Other liability items	32	31	10	10	0	0	0
Total Liabilities	157	133	111	176	228	407	641
+ Fixed Assets	1	1	2	2	2	11	70
Gross Block	2	2	3	3	4	13	72
Accumulated Depreciation	0	1	1	1	2	2	3
CWIP	2	2	2	2	2	2	2
Investments	12	4	0	0	0	0	0
+ Other Assets	142	125	107	172	225	394	569
Inventories	0	0	3	7	7	11	12
Trade receivables	27	33	30	77	176	170	240
Cash Equivalents	0	0	7	7	2	45	23
Loans n Advances	93	71	42	57	16	144	253
Other asset items	22	21	25	25	23	24	40
Total Assets	157	133	111	176	228	407	641

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Cash from Operating Activity	-11	8	13	12	-7	-111	41
Profit from Operations						67	164
Working Capital Changes						-160	-76
Profit Before Tax & Extraordinary Items	2	12	25	55	50	67	164
Depreciation	0	0	0	1	0	0	0
Interest (Net)	2	-1	2	0	0	-1	-1
Receivables	-3	-6	3	-47	-99	6	-60
Inventories	0	0	-3	-4	-1	-4	-1
Trade Payables	48	-18	-17	22	-1	-31	86
Loans & Advances	0	0	0	0	0	0	0
Direct Taxes Paid	-1	-1	-4	-6	-14	-17	-10
+ Cash from Investing Activity	-6	12	-1	-2	3	-50	-44
Purchase of Fixed Assets	-6	0	-1	0	0	-1	-1
Sale of Fixed Assets	0	8	0	0	0	0	0
Purchase of Investments	0	0	0	0	0	-9	-59
Interest Received	1	3	0	0	0	2	3
Others	-1	2	0	-2	2	-42	12
+ Cash from Financing Activity	17	-18	-5	-12	0	162	9
Proceeds from Issue of Shares	5	0	0	0	0	163	0
Proceeds from Other Long-Term Borrowings	15	0	0	0	0	0	0
Proceeds from Short-Term Borrowings	0	0	0	0	0	0	12
Repayment of Long-Term Borrowings	0	-15	0	0	0	0	0
Repayment of Short-Term Borrowings	0	-1	-3	-12	0	0	0
Dividend Paid	0	0	0	0	0	0	0
Interest Paid						-1	-3
Net Cash Flow	0	2	7	-2	-4	2	6