Sky Gold Ltd, Fundamental analysis

Industry Industry name	Diamond, Gems and Jewellery
Variance Full Year Net Profit Variance	133
Equity Latest Equity	154.87
Face Value Latest Face Value	10
Reserves Total Reserve	1043.63
Dividend Full Year Dividend %	0
Sales Turnover Full Year Net Sales	6294.89
Net Profit Full Year Net Profit	275.32
Full Year CPS Full Year Cash Per Share	18.6
Earning Per Share Full Year Earning Per Share	17.8
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Mar 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	1911.51
Previous EPS Previous earnings per share	0
Book Value Book value	77.4
Networth Full Year Return on Networth	25.46
Price/Book Value Price to Book value	7.583979
Yearly PE ratio Full Year Price to Earning per share	33
Yearly PC ratio Full Year Price to Cash Per Share	31.5
Bse value BSE Value in lakhs	983.3
Nse value NSE Value in lakhs	15505.73
High 52 week high	605
Low 52 week low	246
Price NSE Current market price	586
CPM Current market price	587

Market cap BSE / NSE Market Cap	9084.13
Net profit Latest Quarter Net Profit	84.28
Net profit variance Latest Quarter Net Profit variance	121
Result year Trailing latest month	Mar 1, 2026
TTM Sales Trailing Twelve 12 month Net Sales	2465.69
TTM OP Trailing Twelve 12 month Operating Profit	119.41
TTM OPM Trailing Twelve 12 month Operating Profit Margin	4.84
TTM GP Trailing Twelve 12 month Gross Profit	391.9
TTM GPM Trailing Twelve 12 month Gross Profit Margin	6.23
TTM NP Trailing Twelve 12 month Net Profit	80.48
TTM NPV Trailing Twelve 12 month Net Profit Variane	133.09
TTM EPS Trailing Twelve 12 month EPS	17.78
TTM PE Trailing Twelve 12 month PE	32.99
TTM CPS Trailing Twelve 12 month CPS	0
Month CPS Month Cash Per Share	0
TTM Depreciation Trailing Twelve 12 month Depreciation	8.21
Equity Latest Equity	154.87
LTP Latest Price (BSE/NSE)	587
Gross block Latest Gross Block	128.2
Loans Total loans	33.26
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	6.9
Year GPM Full Year Gross Profit Margin	6.2
Quarter OPM Latest quater Operation Profit Margin	7.4

	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026
+ Sales	723	769	998	1,058	1,131	1,484	1,768	1,912
YOY Sales Growth %	92%	94%	117%	106%	56%	93%	77%	81%
Gross Sales	723	769	998	1,058	1,131	1,484	1,768	1,912
+ Expenses	686	730	941	995	1,060	1,385	1,645	1,771
Material Cost %	95%	94%	104%	86%	117%	71%	101%	114%
Raw Material Cost	684	724	1,041	945	1,183	1,201	1,625	1,983
Change in Inventory	7	0	0	-31	142	-146	152	189
Manufacturing Cost %	1%	1%	1%	1%	1%	1%	1%	1%
Employee Cost %	1%	1%	1%	1%	1%	1%	1%	1%
Other Cost %	-2%	-1%	-12%	6%	-25%	21%	-9%	-23%
Raw Materials %	95%	94%	104%	89%	105%	81%	92%	104%
Purchase of Finished Goods %	0%	-1%	-12%	0%	0%	1%	8%	-3%
Stock Adjustments %	-1%	0%	0%	3%	-13%	10%	-9%	-10%
Other Manufacturing Expenses %	1%	1%	1%	1%	1%	1%	1%	1%
Operating Profit	37	39	57	63	71	100	122	141
OPM %	5%	5%	6%	6%	6%	7%	7%	7%
+ Other Income	1	20	7	5	4	8	7	17
Miscellaneous Income	1	20	7	5	4	8	7	17
Interest	8	10	12	14	13	18	21	27
Depreciation	2	2	3	4	4	2	3	4
Profit before tax	28	46	49	50	59	88	106	126
+ Tax %	25%	21%	26%	24%	26%	24%	24%	28%
Current Tax	7	10	13	13	16	17	29	34
Deferred Tax	0	0	0	-1	0	4	-4	1
+ Net Profit	21	37	37	38	44	67	81	91
Minority Interest (After Tax)	0	0	0	0	0	0	0	-6
Net Profit After Minority Interest	21	37	37	38	44	67	80	84
EPS in Rs	16.04	34.58	2.52	2.60	2.97	4.38	5.20	5.44

	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
+ Sales	183	164	549	807	722	796	786	1,154	1,745	3,548
Sales Growth %		-10%	234%	47%	-11%	10%	-1%	47%	51%	103%
Gross Sales								1,154	1,745	3,548
+ Expenses	153	196	553	828	685	843	799	1,118	1,668	3,352
Material Cost %	96%	96%	-1%	97%	97%	98%	96%	96%	94%	93%
Raw Material Cost	164	176	0	800	690	809	774	1,115	1,822	3,393
Change in Inventory	13	-18	-6	-16	12	-29	-17	-11	-181	-96
Manufacturing Cost %	0%	0%	99%	1%	0%	0%	0%	0%	0%	0%
Employee Cost %	1%	1%	0%	0%	0%	0%	0%	0%	1%	1%
Other Cost %	-13%	23%	3%	4%	-3%	8%	5%	0%	1%	1%
Raw Materials %	89%	107%	0%	99%	96%	102%	99%	97%	104%	96%
Purchase of Finished Goods %								-1%	-10%	-3%
Stock Adjustments %	-7%	11%	1%	2%	-2%	4%	2%	1%	10%	3%
Power & Fuel %	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
Other Manufacturing Expenses %	0%	0%	99%	1%	0%	0%	0%	0%	0%	0%
Selling & Administration %	0%	0%	0%	0%	1%	0%	0%	0%	0%	0%
Miscellaneous Expenses %	1%	1%	0%	0%	0%	0%	0%	0%	0%	0%
Operating Profit	30	-32	-4	-21	37	-47	-14	36	77	196
OPM %	16%	-19%	-1%	-3%	5%	-6%	-2%	3%	4%	6%
+ Other Income	0	0	0	1	1	2	11	1	4	33
Miscellaneous Income								1	4	33
Interest	3	3	3	6	6	6	8	11	21	45
Depreciation	0	0	0	1	0	0	1	1	6	11
Profit before tax								25	54	174
+ Tax %								26%	25%	24%
Current Tax	1	1	1	2	2	1	5	6	14	43
Deferred Tax	0	0	0	0	0	0	0	0	-1	-1
+ Net Profit								19	40	133
Profit Growth %									118%	228%
Net Profit After Minority Interest	0	0	0	0	0	0	17	19	40	133
EPS in Rs							31.56	17.32	30.58	9.04

	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Equity Capital	1	1	4	5	5	5	5	11	13	147
Reserves	9	10	10	36	42	47	71	87	231	537
+ Borrowings	24	25	52	49	59	73	92	146	330	630
Secured Borrowings	21	19	37	47	58	73	91	143	292	597
Unsecured Borrowings	3	6	15	2	0	0	1	3	39	33
+ Other Liabilities	1	1	1	1	3	1	6	8	11	43
Current Liabilities	1	1	1	1	3	0	6	7	11	43
Provisions	1	0	1	0	1	0	2	1	2	12
Equity Share Warrants	0	0	0	0	0	0	0	0	5	5
Other liability items	0	0	0	0	0	0	1	1	1	2
Total Liabilities	35	37	66	92	109	126	175	252	586	1,357
+ Fixed Assets	1	1	4	4	4	5	8	9	35	106
Gross Block	2	2	5	6	6	8	12	14	45	128
Accumulated Depreciation	1	1	1	2	2	3	4	5	10	23
CWIP	0	0	0	0	0	0	0	0	1	1
Investments	0	2	0	10	21	25	45	68	91	77
+ Other Assets	34	34	62	78	84	96	122	175	459	1,174
Inventories	1	19	25	42	34	68	74	85	266	397
Trade receivables	33	15	30	30	47	23	43	67	102	452
Cash Equivalents	0	0	5	1	0	0	1	18	77	175
Loans n Advances	0	1	2	4	3	4	3	3	12	29
Other asset items	0	0	0	0	0	0	0	1	2	121
Total Assets	35	37	66	92	109	126	175	252	586	1,357

	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
+ Cash from Operating Activity	-1	3	10	-13	6	-5	-7	-6	-158	-273
Profit from Operations							20	36	77	198
Working Capital Changes							-24	-35	-222	-435
Profit Before Tax & Extraordinary Items	1	1	4	4	8	6	22	25	54	174
Depreciation	0	0	0	1	0	0	1	1	6	11
Interest (Net)	3	3	3	6	6	6	7	10	19	33
Dividend Received	0	0	0	0	0	0	0	-1	-1	-1
Profit / Loss on Sale of Assets	0	0	0	0	0	0	0	0	0	0
Profit / Loss on Sale of Investments	0	0	0	0	-1	-2	-10	0	0	-19
Provisions & Write-offs (Net)	0	0	0	0	0	0	0	0	0	1
Receivables	-18	18	-15	-1	-16	23	-20	-24	-35	-319
Inventories	13	-18	-6	-17	8	-34	-6	-11	-181	-96
Trade Payables	0	0	0	0	1	-1	1	0	3	15
Loans & Advances	0	0	26	-3	0	0	0	0	0	-1
Change in Borrowing	0	0	0	0	0	0	0	0	0	0
Direct Taxes Paid	-1	-1	-1	-2	-1	-2	-3	-7	-14	-36
+ Cash from Investing Activity	-1	-2	-11	-10	-11	-4	-2	-20	-106	-157
Purchase of Fixed Assets	-1	0	-2	0	0	-2	-1	-2	-23	-15
Sale of Fixed Assets	0	0	0	0	0	0	0	0	3	0
Purchase of Investments	0	-2	0	-10	-13	-8	-26	-18	-24	0
Sale of Investments	0	0	1	0	2	6	24	0	0	67
Interest Received	0	0	0	0	0	0	0	0	0	9
Dividend Received	0	0	0	0	0	0	0	1	1	1
Others	0	0	-10	0	0	0	0	0	-63	-219
+ Cash from Financing Activity	2	-1	-3	19	4	9	10	43	259	427
Proceeds from Issue of Shares	1	0	0	25	0	0	0	0	103	260
Proceeds from Other Long-Term Borrowings	0	2	0	0	0	8	10	0	7	0
Proceeds from Short-Term Borrowings	3	0	0	0	10	7	8	57	166	261
Repayment of Long-Term Borrowings	0	0	0	0	0	0	0	-3	0	-50
Repayment of Short-Term Borrowings	0	-1	0	0	0	0	0	0	0	0
Repayment of Financial Liabilities	0	0	0	0	0	0	0	0	-2	-3
Dividend Paid	0	0	0	0	0	0	0	-1	-1	0
Interest Paid							-7	-10	-19	-41
Others	0	0	0	0	0	0	0	0	5	0
Net Cash Flow	0	0	-5	-4	-1	0	1	17	-5	-3