Nirlon Ltd, Fundamental analysis

Industry Industry name	Infrastructure Developers & Operators
Variance Full Year Net Profit Variance	58
Equity Latest Equity	90.12
Face Value Latest Face Value	10
Reserves Total Reserve	378.49
Dividend Full Year Dividend %	300
Sales Turnover Full Year Net Sales	669.17
Net Profit Full Year Net Profit	345.94
Full Year CPS Full Year Cash Per Share	44.6
Earning Per Share Full Year Earning Per Share	38.4
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Jun 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	168.31
Previous EPS Previous earnings per share	0
Book Value Book value	52
Networth Full Year Return on Networth	83.82
Price/Book Value Price to Book value	11.576923
Yearly PE ratio Full Year Price to Earning per share	15.7
Yearly PC ratio Full Year Price to Cash Per Share	13.5
Bse value BSE Value in lakhs	1.08
Nse value NSE Value in lakhs	41.04
High 52 week high	664
Low 52 week low	477
Price NSE Current market price	607
CPM Current market price	602

Market cap BSE / NSE Market Cap	5425.67
Net profit Latest Quarter Net Profit	69.38
Net profit variance Latest Quarter Net Profit variance	19
Result year Trailing latest month	Jun 1, 2026
TTM Sales Trailing Twelve 12 month Net Sales	622.16
TTM OP Trailing Twelve 12 month Operating Profit	490.4
TTM OPM Trailing Twelve 12 month Operating Profit Margin	78.82
TTM GP Trailing Twelve 12 month Gross Profit	430.85
TTM GPM Trailing Twelve 12 month Gross Profit Margin	63.88
TTM NP Trailing Twelve 12 month Net Profit	209.61
TTM NPV Trailing Twelve 12 month Net Profit Variane	57.43
TTM EPS Trailing Twelve 12 month EPS	39.61
TTM PE Trailing Twelve 12 month PE	15.2
TTM CPS Trailing Twelve 12 month CPS	0
Month CPS Month Cash Per Share	0
TTM Depreciation Trailing Twelve 12 month Depreciation	57.15
Equity Latest Equity	90.12
LTP Latest Price (BSE/NSE)	602
Gross block Latest Gross Block	2908.52
Loans Total loans	0
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	77.9
Year GPM Full Year Gross Profit Margin	63.9
Quarter OPM Latest quater Operation Profit Margin	76.8

	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
+ Sales	160	161	158	163	165	170	171	168
YOY Sales Growth %	7%	6%	3%	4%	3%	5%	8%	3%
Gross Sales	160	161	158	163	165	170	171	168
+ Expenses	32	30	35	35	36	38	39	39
Manufacturing Cost %	10%	9%	10%	12%	12%	13%	11%	13%
Employee Cost %	1%	1%	1%	1%	1%	1%	1%	1%
Other Cost %	9%	9%	11%	8%	9%	9%	11%	9%
Other Manufacturing Expenses %	10%	9%	10%	12%	12%	13%	11%	13%
Development & Construction Cost %	9%	9%	11%	8%	9%	9%	11%	9%
Operating Profit	129	131	123	128	129	132	132	129
OPM %	80%	81%	78%	78%	78%	78%	77%	77%
+ Other Income	2	3	3	4	4	3	3	4
Miscellaneous Income	2	3	3	4	4	3	3	4
Interest	30	29	28	28	26	28	26	26
Depreciation	14	14	13	14	14	14	14	14
Profit before tax	87	90	84	90	93	93	96	93
+ Tax %	35%	35%	36%	35%	-59%	26%	26%	26%
Current Tax	15	16	24	24	12	19	25	22
Deferred Tax	15	16	7	7	-67	5	0	2
Net Profit	56	58	54	58	148	69	71	69
EPS in Rs

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Sales	288	291	299	310	317	384	573	603	636	669
Sales Growth %		1%	3%	4%	2%	21%	49%	5%	5%	5%
Gross Sales	288	291	299	310	317	384	573	603	636	669
+ Expenses	67	70	73	79	80	87	115	126	133	148
Manufacturing Cost %	12%	11%	12%	11%	10%	10%	8%	9%	10%	10%
Employee Cost %	2%	2%	2%	2%	2%	1%	1%	1%	1%	1%
Other Cost %	9%	10%	11%	13%	13%	12%	11%	11%	10%	12%
Power & Fuel %	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
Other Manufacturing Expenses %	12%	11%	11%	11%	10%	9%	8%	9%	10%	9%
Selling & Administration %	8%	9%	10%	11%	12%	10%	10%	10%	9%	10%
Miscellaneous Expenses %	1%	2%	1%	2%	2%	1%	1%	1%	1%	1%
Development & Construction Cost %	11%	11%	11%	10%	10%	8%	8%	9%	9%	9%
Operating Profit	221	221	226	231	237	297	458	477	503	521
OPM %	77%	76%	76%	74%	75%	77%	80%	79%	79%	78%
+ Other Income	5	3	1	1	2	3	3	4	9	14
Miscellaneous Income	5	3	1	1	2	3	3	4	9	14
Interest	78	66	70	32	14	35	126	123	117	108
Depreciation	71	72	59	53	49	75	103	56	56	56
Profit before tax	78	85	99	146	177	190	233	302	338	372
+ Tax %	35%	35%	36%	25%	28%	42%	32%	32%	36%	7%
Current Tax	17	21	24	28	33	35	41	53	68	80
Deferred Tax	9	9	11	9	16	44	34	43	52	-54
+ Net Profit	51	56	64	109	127	111	158	206	218	346
Profit Growth %		9%	14%	72%	16%	-13%	43%	30%	6%	59%
EPS in Rs

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	90	90	90	90	90	90	90	90	90	90
Reserves	283	207	262	364	484	388	312	283	267	378
+ Borrowings	608	611	853	989	978	1,178	1,145	1,146	1,146	1,147
Secured Borrowings	608	611	853	989	978	1,178	1,145	1,146	1,146	1,147
+ Other Liabilities	210	212	251	345	353	542	554	607	740	634
Current Liabilities	128	146	169	151	206	361	385	414	504	385
Provisions	2	0	0	0	0	6	0	14	69	4
Other liability items	125	100	108	199	148	210	199	217	236	249
Total Liabilities	1,191	1,120	1,457	1,788	1,906	2,199	2,101	2,126	2,243	2,250
+ Fixed Assets	1,026	835	791	741	705	1,986	1,932	1,910	1,870	1,832
Gross Block	1,098	1,322	1,342	1,355	1,371	2,739	2,798	2,851	2,864	2,909
Accumulated Depreciation	72	487	551	613	665	753	866	941	995	1,077
CWIP	55	141	559	948	1,140	13	6	3	9	7
Investments	0	0	0	0	0	0	0	0	0	0
+ Other Assets	109	143	106	99	60	200	163	214	364	411
Trade receivables	4	3	2	4	2	3	3	3	4	3
Cash Equivalents	17	38	5	13	3	100	23	61	174	298
Loans n Advances	54	52	41	22	18	41	43	38	32	37
Other asset items	34	51	58	60	38	55	94	112	155	73
Total Assets	1,191	1,120	1,457	1,788	1,906	2,199	2,101	2,126	2,243	2,250

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Cash from Operating Activity	217	212	224	311	209	340	377	425	480	477
Profit Before Tax & Extraordinary Items	78	85	99	146	177	190	233	302	338	372
Depreciation	71	72	59	53	49	75	103	56	56	56
Interest (Net)	77	64	69	31	13	33	107	119	109	94
Profit / Loss on Sale of Assets	-1	2	0	0	0	0	0	0	1	0
Provisions & Write-offs (Net)	2	2	7	10	14	15	20	19	18	27
Profit / Loss in Forex	0	0	0	1	-1	0	0	0	0	0
Receivables	0	1	0	-2	2	-1	0	0	-1	0
Trade Payables	-1	3	-1	1	-2	19	-9	-3	8	-5
Loans & Advances	0	0	0	0	0	0	0	0	0	0
Change in Deposits	0	0	0	0	0	0	0	0	0	0
Direct Taxes Paid	-15	-21	-27	-28	-32	-30	-55	-55	-58	-75
+ Cash from Investing Activity	-63	-118	-405	-325	-120	-159	-90	-51	-38	-309
Purchase of Fixed Assets	-80	-121	-405	-327	-121	-161	-85	-55	-47	-44
Sale of Fixed Assets	15	1	0	1	0	0	1	0	1	0
Interest Received	1	1	1	1	1	1	3	4	8	12
Others	0	0	-1	0	0	0	-9	0	0	-278
+ Cash from Financing Activity	-140	-74	148	22	-100	-86	-365	-337	-332	-322
Proceeds from Issue of Shares	0	0	0	0	0	0	0	0	0	0
Proceeds from Other Long-Term Borrowings	0	0	0	0	15	200	1,146	0	0	0
Proceeds from Short-Term Borrowings	0	97	243	162	0	0	0	0	0	0
Repayment of Long-Term Borrowings	-54	-80	0	0	0	0	-1,178	0	0	0
Repayment of Short-Term Borrowings	0	-15	0	-28	-25	0	0	0	0	0
Dividend Paid	-8	-7	-7	-7	-7	-207	-234	-234	-234	-234
Others	0	-1	-1	-1	0	0	0	0	0	0
Net Cash Flow	14	20	-33	8	-10	95	-79	37	110	-154