Vst Industries Limited, Fundamental analysis

Industry Industry name	Tobacco Products
Variance Full Year Net Profit Variance	75
Equity Latest Equity	169.86
Face Value Latest Face Value	10
Reserves Total Reserve	1285.06
Dividend Full Year Dividend %	120
Sales Turnover Full Year Net Sales	1464.54
Net Profit Full Year Net Profit	291.3
Full Year CPS Full Year Cash Per Share	23.1
Earning Per Share Full Year Earning Per Share	17.1
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Jun 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	256.02
Previous EPS Previous earnings per share	0
Book Value Book value	85.7
Networth Full Year Return on Networth	21.11
Price/Book Value Price to Book value	2.35706
Yearly PE ratio Full Year Price to Earning per share	11.8
Yearly PC ratio Full Year Price to Cash Per Share	8.7
Bse value BSE Value in lakhs	14.74
Nse value NSE Value in lakhs	109.96
High 52 week high	286
Low 52 week low	200
Price NSE Current market price	202
CPM Current market price	202

Market cap BSE / NSE Market Cap	3426.95
Net profit Latest Quarter Net Profit	42.42
Net profit variance Latest Quarter Net Profit variance	-24
Result year Trailing latest month	Jun 1, 2026
TTM Sales Trailing Twelve 12 month Net Sales	1415.54
TTM OP Trailing Twelve 12 month Operating Profit	309.83
TTM OPM Trailing Twelve 12 month Operating Profit Margin	21.89
TTM GP Trailing Twelve 12 month Gross Profit	472.91
TTM GPM Trailing Twelve 12 month Gross Profit Margin	33.28
TTM NP Trailing Twelve 12 month Net Profit	243.06
TTM NPV Trailing Twelve 12 month Net Profit Variane	32.29
TTM EPS Trailing Twelve 12 month EPS	16.4
TTM PE Trailing Twelve 12 month PE	12.3
TTM CPS Trailing Twelve 12 month CPS	0
Month CPS Month Cash Per Share	0
TTM Depreciation Trailing Twelve 12 month Depreciation	41.98
Equity Latest Equity	169.86
LTP Latest Price (BSE/NSE)	202
Gross block Latest Gross Block	650
Loans Total loans	0
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	30.7
Year GPM Full Year Gross Profit Margin	33.5
Quarter OPM Latest quater Operation Profit Margin	19.4

	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
+ Sales	359	366	349	296	335	373	457	256
YOY Sales Growth %	3%	1%	-7%	-8%	-7%	2%	31%	-13%
Gross Sales	460	470	453	412	450	491	689	861
Excise Duty	101	103	105	116	114	118	232	605
Other Operating Income	1	1	1	2	1	0	1	0
+ Expenses	291	298	279	219	257	287	248	206
Material Cost %	55%	64%	57%	49%	58%	59%	26%	48%
Raw Material Cost	202	226	202	146	188	212	137	123
Change in Inventory	-4	8	-3	0	8	7	-17	1
Manufacturing Cost %	15%	12%	12%	14%	13%	12%	13%	19%
Employee Cost %	9%	10%	9%	11%	9%	10%	8%	14%
Other Cost %	2%	-5%	2%	-1%	-5%	-4%	7%	-1%
Raw Materials %	56%	62%	58%	49%	56%	57%	30%	48%
Stock Adjustments %	1%	-2%	1%	-0%	-2%	-2%	4%	-0%
Other Manufacturing Expenses %	15%	12%	12%	14%	13%	12%	13%	19%
Operating Profit	68	68	70	77	79	86	208	50
OPM %	19%	19%	20%	26%	23%	23%	46%	19%
+ Other Income	8	108	10	11	12	9	9	20
Miscellaneous Income	8	108	10	11	12	9	9	20
Exceptional Income	0	100	0	0	0	0	0	0
Interest	0	0	0	0	0	0	0	0
Depreciation	11	11	12	12	12	14	63	11
Profit before tax	65	166	67	76	78	81	155	58
+ Tax %	26%	18%	21%	26%	24%	26%	24%	27%
Current Tax	20	30	15	18	22	19	64	14
Deferred Tax	-2	0	-1	1	-2	2	-26	2
+ Net Profit	48	136	53	56	59	60	117	42
Extraordinary Income / Expense	0	100	0	0	0	0	0	0
Exceptional Item	0	100	0	0	0	0	0	0
EPS in Rs

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Sales	2,261	1,359	1,184	1,370	1,473	1,561	1,673	1,838	1,809	2,046
Sales Growth %		-40%	-13%	16%	7%	6%	7%	10%	-2%	13%
Gross Sales	-421	535	1,013	1,107	748	794	910	1,000	983	880
Excise Duty	1,339	411	85	131	362	383	380	417	412	581
Other Operating Income	4	1	1	1	1	2	2	3	3	4
+ Expenses	2,014	1,065	831	956	1,062	1,149	1,290	1,484	1,531	1,596
Material Cost %	21%	35%	46%	44%	33%	33%	37%	41%	44%	34%
Raw Material Cost	468	463	560	600	477	516	612	784	786	684
Change in Inventory	0	7	-9	-2	2	-3	9	-29	10	2
Manufacturing Cost %	1%	1%	1%	1%	1%	2%	2%	2%	2%	2%
Employee Cost %	4%	7%	8%	7%	8%	7%	7%	7%	8%	7%
Other Cost %	64%	36%	14%	17%	30%	31%	31%	31%	31%	36%
Raw Materials %	21%	34%	47%	44%	32%	33%	37%	43%	43%	33%
Stock Adjustments %	0%	-1%	1%	0%	-0%	0%	-1%	2%	-1%	-0%
Power & Fuel %	0%	1%	1%	1%	1%	0%	0%	0%	0%	0%
Other Manufacturing Expenses %	0%	1%	1%	1%	1%	1%	1%	1%	2%	1%
Selling & Administration %	3%	3%	3%	4%	3%	5%	6%	6%	6%	6%
Miscellaneous Expenses %	2%	3%	4%	4%	3%	2%	3%	2%	2%	2%
Operating Profit	248	294	353	415	411	412	383	353	279	450
OPM %	11%	22%	30%	30%	28%	26%	23%	19%	15%	22%
+ Other Income	20	25	39	47	42	47	76	80	135	41
Miscellaneous Income	20	24	39	47	42	47	76	80	135	41
Exceptional Income	0	0	0	0	0	0	0	0	100	0
Interest	0	0	0	0	0	0	0	0	0	0
Depreciation	37	39	41	42	35	30	30	38	44	101
Profit before tax	231	279	351	420	417	428	429	395	370	390
+ Tax %	34%	35%	35%	28%	26%	25%	24%	24%	21%	25%
Current Tax	81	100	131	111	106	104	98	90	83	123
Deferred Tax	-2	-2	-7	5	1	4	4	3	-3	-25
+ Net Profit	152	182	227	304	311	320	327	302	290	292
Profit Growth %		20%	25%	34%	2%	3%	2%	-8%	-4%	1%
Extraordinary Income / Expense	0	0	0	0	0	0	0	0	100	0
Exceptional Item	0	0	0	0	0	0	0	0	100	0
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	15	15	15	15	15	15	15	15	170	170
Reserves	524	567	649	772	925	1,059	1,164	1,237	1,162	1,285
Borrowings	0	0	0	0	0	0	0	0	0	0
+ Other Liabilities	259	482	541	610	545	516	474	468	484	561
Current Liabilities	263	482	537	600	532	507	468	452	473	548
Provisions	0	0	15	20	18	16	20	20	15	16
Equity Application Money	0	0	0	0	0	0	0	0	-9	-9
Other liability items	11	14	19	20	22	23	22	22	23	25
Total Liabilities	798	1,064	1,205	1,397	1,486	1,591	1,654	1,720	1,816	2,016
+ Fixed Assets	220	195	213	187	173	195	590	268	307	244
Gross Block	257	270	330	344	364	416	842	545	625	650
Accumulated Depreciation	37	75	116	157	192	221	252	277	318	406
CWIP	1	34	0	13	33	10	0	47	1	0
Investments	174	416	575	753	887	971	577	447	532	559
+ Other Assets	403	419	416	444	393	415	486	958	976	1,213
Inventories	329	253	282	298	297	296	349	455	485	675
Trade receivables	12	27	14	15	15	33	43	46	64	47
Cash Equivalents	20	38	37	37	21	15	20	35	18	35
Loans n Advances	53	112	97	98	67	65	78	425	410	456
Other asset items	-11	-11	-14	-4	-7	5	-4	-4	-1	0
Total Assets	798	1,064	1,205	1,397	1,486	1,591	1,654	1,720	1,816	2,016

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Cash from Operating Activity	146	420	290	331	286	277	181	167	193	218
Profit Before Tax & Extraordinary Items	231	279	351	420	417	428	429	395	370	390
Depreciation	37	39	41	42	35	30	30	38	44	101
Interest (Net)	0	0	0	0	0	-10	-17	-13	-13	-9
Dividend Received	0	0	0	0	0	0	0	0	0	0
Profit / Loss on Sale of Assets	0	-2	0	0	0	-1	0	-3	-102	0
Profit / Loss on Sale of Investments	-17	0	0	0	0	0	0	0	0	0
Provisions & Write-offs (Net)	0	0	0	0	-5	-6	-18	-34	0	0
Profit / Loss in Forex	0	-1	1	0	0	0	0	0	2	-2
Receivables	-1	-71	33	-1	0	-18	-10	-3	-19	20
Inventories	48	76	-29	-16	1	2	-54	-106	-30	-190
Trade Payables	-72	221	59	60	-12	-6	-7	22	9	-3
Loans & Advances	0	0	0	-13	30	5	-14	-12	15	-22
Direct Taxes Paid	-78	-101	-129	-105	-107	-106	-94	-91	-87	-123
+ Cash from Investing Activity	-18	-264	-148	-155	-144	-96	47	79	10	-31
Purchase of Fixed Assets	-45	-45	-26	-22	-46	-49	-404	-94	-41	-42
Sale of Fixed Assets	0	2	0	0	0	1	0	3	102	1
Purchase of Investments	-2,348	-5,114	-3,179	-3,450	-2,503	-2,836	-2,973	-2,747	-2,903	-3,349
Sale of Investments	2,375	4,893	3,056	3,316	2,405	2,780	3,404	2,903	2,836	3,347
Interest Received	0	0	0	0	0	8	19	14	15	12
Dividend Received	0	0	0	0	0	0	0	0	0	0
Others	0	0	0	0	0	0	0	0	0	0
+ Cash from Financing Activity	-130	-139	-144	-177	-159	-187	-224	-231	-221	-170
Proceeds from Issue of Shares	0	0	0	0	0	0	0	0	9	0
Dividend Paid	-130	-139	-144	-177	-159	-176	-215	-231	-231	-170
Others	0	0	0	0	0	-11	-8	0	0	0
Net Cash Flow	-2	17	-2	0	-17	-5	5	16	-18	17