Advit Jewels Ltd, Fundamental analysis

Industry Industry name	Diamond, Gems and Jewellery
Variance Full Year Net Profit Variance	36
Equity Latest Equity	45.81
Face Value Latest Face Value	10
Reserves Total Reserve	234.84
Dividend Full Year Dividend %	0
Sales Turnover Full Year Net Sales	167.02
Net Profit Full Year Net Profit	34.38
Full Year CPS Full Year Cash Per Share	7.8
Earning Per Share Full Year Earning Per Share	7.5
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Sep 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	58.81
Previous EPS Previous earnings per share	0
Book Value Book value	61.3
Networth Full Year Return on Networth	45.64
Price/Book Value Price to Book value	5.057096
Yearly PE ratio Full Year Price to Earning per share	41.3
Yearly PC ratio Full Year Price to Cash Per Share	40
Bse value BSE Value in lakhs	120.17
Nse value NSE Value in lakhs	497.2
High 52 week high	405
Low 52 week low	161
Price NSE Current market price	313
CPM Current market price	310

Market cap BSE / NSE Market Cap	1421.48
Net profit Latest Quarter Net Profit	12.76
Net profit variance Latest Quarter Net Profit variance	28
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	45.81
LTP Latest Price (BSE/NSE)	310
Gross block Latest Gross Block	19.85
Loans Total loans	1.9
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	29.5
Year GPM Full Year Gross Profit Margin	25.6
Quarter OPM Latest quater Operation Profit Margin	27.4

	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026	Sep 2026
+ Sales	60	26	48	50	43	35	59
YOY Sales Growth %					-28%	37%	23%
Gross Sales	60	26	48	50	43	35	59
+ Expenses	38	17	34	36	31	24	43
Material Cost %	34%	74%	-3%	127%	170%	52%	158%
Raw Material Cost	29	18	15	49	51	20	65
Change in Inventory	-8	2	-16	15	23	-2	28
Manufacturing Cost %	1%	2%	5%	4%	4%	3%	7%
Employee Cost %	2%	2%	2%	2%	2%	3%	2%
Other Cost %	27%	-12%	68%	-61%	-105%	10%	-94%
Raw Materials %	48%	68%	31%	97%	117%	56%	111%
Stock Adjustments %	14%	-6%	34%	-30%	-53%	5%	-47%
Other Manufacturing Expenses %	1%	2%	5%	4%	4%	3%	7%
Operating Profit	22	9	14	14	13	12	16
OPM %	36%	34%	29%	28%	29%	33%	27%
+ Other Income	0	0	0	0	0	0	0
Miscellaneous Income	0	0	0	0	0	0	0
Exceptional Income	0	0	0	0	0	0	0
Interest	2	2	2	2	1	1	1
Depreciation	0	0	0	0	0	0	0
Profit before tax	20	7	12	12	11	10	16
+ Tax %	17%	17%	17%	17%	18%	17%	18%
Current Tax	3	1	2	2	2	2	3
Deferred Tax	0	0	0	0	0	0	0
+ Net Profit	16	6	10	10	9	8	13
Extraordinary Income / Expense	0	0	0	0	0	0	0
Exceptional Item	0	0	0	0	0	0	0
EPS in Rs

	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Sales	47	69	125	167
Sales Growth %		49%	80%	34%
Gross Sales				167
+ Expenses	44	107	184	118
Material Cost %	71%	71%	66%	65%
Raw Material Cost	38	78	130	132
Change in Inventory	-5	-28	-48	-23
Manufacturing Cost %	1%	0%	1%	1%
Employee Cost %	0%	0%	1%	2%
Other Cost %	23%	82%	79%	3%
Raw Materials %	82%	112%	104%	79%
Stock Adjustments %	11%	41%	38%	14%
Power & Fuel %	0%	0%	0%	0%
Other Manufacturing Expenses %	1%	0%	1%	1%
Selling & Administration %	0%	0%	2%	2%
Miscellaneous Expenses %	0%	0%	0%	1%
Operating Profit	2	-37	-59	49
OPM %	5%	-54%	-47%	29%
+ Other Income	0	0	0	0
Miscellaneous Income				0
Exceptional Income				0
Interest	0	1	6	6
Depreciation	0	0	1	1
Profit before tax				42
+ Tax %				17%
Current Tax	2	3	5	7
Deferred Tax	0	0	0	0
+ Net Profit				34
Extraordinary Income / Expense				0
Exceptional Item				0
EPS in Rs

	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	0	0	0	32
Reserves	18	33	58	61
+ Borrowings	6	21	76	73
Secured Borrowings	0	0	56	71
Unsecured Borrowings	6	21	19	2
+ Other Liabilities	5	14	7	6
Current Liabilities	5	14	7	6
Provisions	0	0	2	0
Other liability items	0	0	0	0
Total Liabilities	29	67	141	172
+ Fixed Assets	0	2	15	18
Gross Block	0	2	16	20
Accumulated Depreciation	0	1	1	2
CWIP	0	0	0	2
Investments	0	0	0	0
+ Other Assets	29	65	126	152
Inventories	10	45	107	138
Trade receivables	16	8	15	9
Cash Equivalents	3	4	3	0
Loans n Advances	0	9	2	4
Other asset items	0	0	0	0
Total Assets	29	67	141	172

	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Cash from Operating Activity	-3	-10	-37	13
Profit Before Tax & Extraordinary Items	13	18	31	42
Depreciation	0	0	1	1
Interest (Net)	0	1	6	6
Provisions & Write-offs (Net)	0	0	0	0
Receivables	-9	8	-7	6
Inventories	-8	-35	-62	-31
Trade Payables	1	7	-6	-2
Direct Taxes Paid	-2	-3	-3	-9
+ Cash from Investing Activity	0	-2	-13	-7
Purchase of Fixed Assets	0	-2	-13	-3
Capital WIP	0	0	0	-2
Others	0	0	0	-2
+ Cash from Financing Activity	5	14	49	-9
Proceeds from Other Long-Term Borrowings	0	1	12	13
Proceeds from Short-Term Borrowings	6	14	45	0
Repayment of Long-Term Borrowings	0	0	-1	-13
Repayment of Short-Term Borrowings	0	0	0	-3
Repayment of Financial Liabilities	0	0	0	0
Net Cash Flow	2	1	-1	-2