Afcons Infrastructure Ltd, Fundamental analysis

Industry Industry name	Infrastructure Developers & Operators
Variance Full Year Net Profit Variance	-39
Equity Latest Equity	367.78
Face Value Latest Face Value	10
Reserves Total Reserve	5082.02
Dividend Full Year Dividend %	20
Sales Turnover Full Year Net Sales	11948.38
Net Profit Full Year Net Profit	300.18
Full Year CPS Full Year Cash Per Share	20.5
Earning Per Share Full Year Earning Per Share	8.2
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Jun 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	2671
Previous EPS Previous earnings per share	0
Book Value Book value	148.2
Networth Full Year Return on Networth	5.59
Price/Book Value Price to Book value	1.700405
Yearly PE ratio Full Year Price to Earning per share	30.9
Yearly PC ratio Full Year Price to Cash Per Share	12.3
Bse value BSE Value in lakhs	95.26
Nse value NSE Value in lakhs	1095.49
High 52 week high	479
Low 52 week low	226
Price NSE Current market price	253
CPM Current market price	252

Market cap BSE / NSE Market Cap	9282.88
Net profit Latest Quarter Net Profit	30.6
Net profit variance Latest Quarter Net Profit variance	-78
Result year Trailing latest month	Jun 1, 2026
TTM Sales Trailing Twelve 12 month Net Sales	13267.5
TTM OP Trailing Twelve 12 month Operating Profit	-302.87
TTM OPM Trailing Twelve 12 month Operating Profit Margin	-2.28
TTM GP Trailing Twelve 12 month Gross Profit	652.63
TTM GPM Trailing Twelve 12 month Gross Profit Margin	5.8
TTM NP Trailing Twelve 12 month Net Profit	458.08
TTM NPV Trailing Twelve 12 month Net Profit Variane	-61.53
TTM EPS Trailing Twelve 12 month EPS	5.57
TTM PE Trailing Twelve 12 month PE	45.31
TTM CPS Trailing Twelve 12 month CPS	0
Month CPS Month Cash Per Share	0
TTM Depreciation Trailing Twelve 12 month Depreciation	494.53
Equity Latest Equity	367.78
LTP Latest Price (BSE/NSE)	252
Gross block Latest Gross Block	6173.36
Loans Total loans	648.31
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	10.4
Year GPM Full Year Gross Profit Margin	7.9
Quarter OPM Latest quater Operation Profit Margin	9.4

	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
+ Sales	2,960	3,211	3,223	3,370	2,988	2,976	2,614	2,671
YOY Sales Growth %	-11%	3%	-11%	7%	1%	-7%	-19%	-21%
Gross Sales	2,960	3,211	3,223	3,370	2,988	2,976	2,614	2,671
+ Expenses	2,615	2,847	2,930	2,935	2,660	2,642	2,571	2,420
Material Cost %	30%	23%	28%	20%	31%	23%	22%	22%
Raw Material Cost	877	724	890	680	915	670	580	577
Manufacturing Cost %	9%	10%	11%	10%	12%	11%	17%	9%
Employee Cost %	12%	11%	12%	11%	12%	12%	14%	11%
Other Cost %	38%	45%	40%	46%	35%	43%	45%	49%
Raw Materials %	30%	23%	28%	20%	31%	23%	22%	22%
Other Manufacturing Expenses %	9%	10%	11%	10%	12%	11%	17%	9%
Development & Construction Cost %	38%	45%	40%	46%	35%	43%	45%	49%
Operating Profit	344	364	294	435	329	334	43	251
OPM %	12%	11%	9%	13%	11%	11%	2%	9%
+ Other Income	130	121	164	49	113	50	163	56
Miscellaneous Income	130	121	164	49	113	50	163	56
Interest	164	169	150	162	170	167	175	173
Depreciation	120	117	124	139	122	93	100	84
Profit before tax	191	200	184	183	149	123	-69	51
+ Tax %	29%	26%	40%	25%	30%	21%	-29%	40%
Current Tax	94	40	89	53	70	1	77	4
Deferred Tax	-39	11	-15	-7	-25	25	-58	16
+ Net Profit	135	149	111	137	105	97	-89	30
Extraordinary Income / Expense	0	0	0	0	0	-77	0	0
Exceptional Item	0	0	0	0	0	-77	0	0
Minority Interest (After Tax)	0	0	0	0	0	0	0	0
Net Profit After Minority Interest	135	149	111	137	105	97	-88	31
EPS in Rs	3.97	4.05	3.02	3.74	2.85	2.63	-2.41	0.82

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Sales	5,740	5,851	7,732	9,934	9,376	11,019	12,637	13,268	12,548	11,948
Sales Growth %		2%	32%	28%	-6%	18%	15%	5%	-5%	-5%
Gross Sales								13,193	12,548	11,948
+ Expenses	5,263	5,292	7,214	9,124	8,513	10,083	11,327	11,902	11,192	10,808
Material Cost %	35%	30%	24%	27%	27%	29%	30%	30%	26%	24%
Raw Material Cost	2,032	1,745	1,825	2,677	2,545	3,176	3,852	4,012	3,290	2,845
Manufacturing Cost %	37%	38%	53%	48%	44%	45%	42%	41%	43%	43%
Employee Cost %	10%	11%	9%	10%	10%	10%	10%	10%	11%	12%
Other Cost %	9%	12%	7%	7%	9%	7%	7%	8%	9%	11%
Raw Materials %	35%	30%	24%	27%	27%	29%	30%	30%	26%	24%
Purchase of Finished Goods %								0%	0%	0%
Power & Fuel %	0%	4%	3%	4%	4%	5%	5%	5%	4%	4%
Other Manufacturing Expenses %	37%	33%	50%	44%	40%	40%	37%	36%	38%	39%
Selling & Administration %	8%	8%	6%	5%	5%	6%	6%	7%	6%	7%
Miscellaneous Expenses %	1%	4%	1%	2%	4%	2%	1%	1%	3%	4%
Development & Construction Cost %								30%	42%	42%
Operating Profit	476	558	518	810	862	936	1,311	1,365	1,356	1,141
OPM %	8%	10%	7%	8%	9%	8%	10%	10%	11%	10%
+ Other Income	103	148	203	197	146	251	207	379	474	374
Miscellaneous Income								385	474	374
Interest	299	302	277	391	468	425	447	577	629	674
Depreciation	166	195	235	240	250	355	472	495	491	454
Profit before tax								675	710	387
+ Tax %								33%	31%	35%
Current Tax	27	54	121	135	118	128	218	216	260	201
Deferred Tax	11	26	-36	-7	3	-79	-30	7	-37	-65
+ Net Profit								452	487	251
Profit Growth %									8%	-48%
Extraordinary Income / Expense								0	0	-77
Exceptional Item								0	0	-77
Minority Interest (After Tax)	0	0	0	-2	-3	-1	0	0	0	1
Net Profit After Minority Interest	0	0	0	246	167	356	411	450	487	252
EPS in Rs				34.42	23.61	49.68	57.08	13.20	13.24	6.82

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	522	522	522	522	522	522	522	341	368	368
Reserves	982	1,088	1,211	1,721	1,868	2,190	2,654	3,255	4,893	5,082
+ Borrowings	2,012	1,659	1,573	1,668	1,616	1,623	1,612	2,523	2,343	3,627
Secured Borrowings	1,153	1,160	1,215	1,358	1,303	1,517	1,563	2,273	1,988	2,979
Unsecured Borrowings	859	499	358	310	313	106	49	251	355	648
+ Other Liabilities	3,321	4,333	6,452	9,186	8,484	8,638	9,513	10,114	9,515	10,054
Current Liabilities	2,641	3,318	4,417	6,600	6,214	6,322	7,439	8,238	6,854	7,552
Provisions	38	38	25	41	115	163	244	311	210	225
Minority Interest	0	0	0	-13	-11	-9	2	2	2	1
Other liability items	680	1,177	2,129	2,663	2,281	2,401	2,163	2,018	2,804	2,694
Total Liabilities	6,836	7,602	9,757	13,097	12,490	12,974	14,301	16,234	17,119	19,131
+ Fixed Assets	1,611	1,566	1,659	1,938	2,003	2,318	2,498	2,784	2,738	2,499
Gross Block	2,485	2,588	2,910	3,391	3,678	4,318	4,918	5,643	6,056	6,173
Accumulated Depreciation	874	1,022	1,251	1,453	1,676	2,000	2,420	2,859	3,318	3,674
CWIP	21	22	31	18	146	18	184	43	33	901
Investments	109	12	12	0	0	1	1	1	1	1
+ Other Assets	5,095	6,003	8,056	11,141	10,341	10,638	11,619	13,406	14,348	15,730
Inventories	515	498	818	1,067	938	1,270	1,586	1,627	1,010	1,017
Trade receivables	712	1,328	1,863	2,475	2,575	2,304	2,197	3,121	2,779	3,432
Cash Equivalents	41	83	229	639	711	526	377	666	771	886
Loans n Advances	2,923	3,186	3,225	4,141	3,584	3,868	4,905	5,702	6,940	7,813
Other asset items	904	907	1,922	2,818	2,533	2,669	2,554	2,290	2,847	2,584
Total Assets	6,836	7,602	9,757	13,097	12,490	12,974	14,301	16,234	17,119	19,131

	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
+ Cash from Operating Activity	1,050	929	610	1,215	707	-132	-127
Profit from Operations	1,022	1,171	1,105	1,417	1,633	1,631	1,702
Working Capital Changes	150	-194	-378	-101	-676	-1,523	-1,592
Profit Before Tax & Extraordinary Items	376	291	407	599	673	710	387
Depreciation	240	250	355	472	495	491	454
Interest (Net)	369	366	361	403	443	442	594
Profit / Loss on Sale of Assets	11	8	7	22	12	5	24
Provisions & Write-offs (Net)	103	289	17	12	74	33	304
Profit / Loss in Forex	0	-23	-11	-74	-53	-46	-48
Receivables	-726	-89	58	125	-794	157	-680
Inventories	-210	129	-332	-316	-41	616	-6
Trade Payables	1,049	-335	-258	851	792	-732	520
Direct Taxes Paid	-122	-48	-116	-100	-250	-240	-237
+ Cash from Investing Activity	-390	-275	-255	-861	-859	-131	-400
Purchase of Fixed Assets	-410	-493	-357	-919	-716	-344	-372
Sale of Fixed Assets	12	5	5	9	34	6	8
Sale of Investments	3	0	0	0	0	0	0
Investment Income	0	37	0	0	0	0	0
Interest Received	27	165	54	11	17	273	117
Others	-21	11	43	38	-193	-66	-153
+ Cash from Financing Activity	-455	-564	-521	-483	246	290	473
Proceeds from Other Long-Term Borrowings	0	175	246	374	202	227	772
Proceeds from Short-Term Borrowings	98	0	0	0	889	0	974
Repayment of Long-Term Borrowings	-110	-96	-275	-180	-200	-230	-447
Repayment of Short-Term Borrowings	0	-121	0	-186	0	-219	0
Repayment of Financial Liabilities	-27	-32	-38	-43	-41	-49	-64
Dividend Paid	-25	-25	-25	0	-29	-32	-92
Interest Paid	-391	-465	-429	-448	-575	-627	-670
Others	0	0	0	0	0	1,220	0
Net Cash Flow	205	90	-165	-128	94	27	-54