Empyrean Cashews Ltd, Fundamental analysis

Industry Industry name	FMCG
Variance Full Year Net Profit Variance	59
Equity Latest Equity	28.4
Face Value Latest Face Value	10
Reserves Total Reserve	169.14
Dividend Full Year Dividend %	4
Sales Turnover Full Year Net Sales	292.67
Net Profit Full Year Net Profit	21.48
Full Year CPS Full Year Cash Per Share	10.2
Earning Per Share Full Year Earning Per Share	7.6
Quarter CPS Latest quarter Cash Per Share	0
Latest Quarter Date Latest Quarter Yrc	Jun 1, 2026
Latest Quarter Sales Latest Quarter Net Sales	88.96
Previous EPS Previous earnings per share	0
Book Value Book value	69.6
Networth Full Year Return on Networth	10.54
Price/Book Value Price to Book value	5.977011
Yearly PE ratio Full Year Price to Earning per share	55
Yearly PC ratio Full Year Price to Cash Per Share	40.9
Bse value BSE Value in lakhs	18.98
Nse value NSE Value in lakhs	129.77
High 52 week high	481
Low 52 week low	298
Price NSE Current market price	416
CPM Current market price	416

Market cap BSE / NSE Market Cap	1181.6
Net profit Latest Quarter Net Profit	4.8
Net profit variance Latest Quarter Net Profit variance	12
Result year Trailing latest month	Jun 1, 2026
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	38.95
TTM GPM Trailing Twelve 12 month Gross Profit Margin	11.73
TTM NP Trailing Twelve 12 month Net Profit	0
TTM NPV Trailing Twelve 12 month Net Profit Variane	52.06
TTM EPS Trailing Twelve 12 month EPS	7.75
TTM PE Trailing Twelve 12 month PE	53.68
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	28.4
LTP Latest Price (BSE/NSE)	416
Gross block Latest Gross Block	51.98
Loans Total loans	2.82
Advances Latest Advances for Banks	0
Net profit asset Latest Assets	0
Year OPM Full Year Operating Profit Margin	9.3
Year GPM Full Year Gross Profit Margin	12.3
Quarter OPM Latest quater Operation Profit Margin	11.8

	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026
+ Sales	45	55	74	50	67	74	102	89
YOY Sales Growth %	124%	342%	3497%	70%	50%	36%	38%	80%
Gross Sales	45	55	74	50	67	74	102	89
+ Expenses	39	52	67	44	59	65	97	78
Material Cost %	61%	64%	55%	82%	90%	74%	55%	-18%
Raw Material Cost	29	39	44	36	54	53	65	20
Change in Inventory	-2	-3	-4	4	6	2	-9	-36
Manufacturing Cost %	15%	14%	22%	21%	14%	15%	18%	22%
Employee Cost %	2%	4%	4%	4%	4%	5%	4%	4%
Other Cost %	8%	12%	10%	-18%	-19%	-5%	17%	80%
Raw Materials %	65%	71%	60%	73%	81%	71%	64%	22%
Stock Adjustments %	4%	6%	5%	-9%	-10%	-3%	9%	40%
Other Manufacturing Expenses %	15%	14%	22%	21%	14%	15%	18%	22%
Operating Profit	6	3	7	5	7	9	5	10
OPM %	14%	5%	9%	11%	11%	12%	5%	12%
+ Other Income	2	0	2	2	2	2	5	1
Miscellaneous Income	2	0	2	2	2	2	5	1
Interest	0	0	0	1	1	1	1	1
Depreciation	1	1	2	1	1	2	3	3
Profit before tax	7	2	7	6	7	8	7	7
+ Tax %	26%	96%	25%	25%	22%	23%	20%	21%
Current Tax	2	2	1	2	2	2	2	2
Deferred Tax	0	0	0	0	0	0	0	0
+ Net Profit	5	0	5	4	6	6	6	6
Minority Interest (After Tax)	0	1	-1	0	0	0	0	-1
Net Profit After Minority Interest	5	1	4	4	6	6	5	5
EPS in Rs	2.22	0.02	2.33	1.98	2.60	2.82	2.42	2.40

	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
+ Sales	26	50	44	28	52	70	103	202
Sales Growth %		92%	-12%	-36%	84%	35%	47%	97%
Gross Sales								202
+ Expenses	12	59	43	26	47	77	105	181
Material Cost %	72%	81%	65%	67%	70%	70%	72%	70%
Raw Material Cost	13	47	30	19	37	58	81	139
Change in Inventory	5	-6	-1	0	-1	-9	-8	2
Manufacturing Cost %	1%	0%	0%	10%	8%	6%	6%	6%
Employee Cost %	3%	3%	4%	3%	3%	2%	2%	3%
Other Cost %	-32%	35%	29%	11%	10%	31%	23%	11%
Raw Materials %	51%	93%	68%	68%	72%	82%	79%	69%
Stock Adjustments %	-21%	12%	3%	1%	2%	12%	7%	-1%
Power & Fuel %	1%	0%	0%	0%	1%	1%	1%	1%
Other Manufacturing Expenses %	1%	0%	0%	10%	7%	5%	5%	5%
Selling & Administration %	9%	1%	1%	7%	5%	6%	8%	11%
Miscellaneous Expenses %	0%	8%	21%	1%	1%	1%	0%	0%
Operating Profit	14	-9	1	2	5	-7	-2	21
OPM %	55%	-18%	2%	9%	9%	-10%	-2%	10%
+ Other Income	0	1	0	0	0	1	2	4
Miscellaneous Income								4
Interest	1	1	1	1	2	1	1	1
Depreciation	1	2	2	2	1	1	2	4
Profit before tax								20
+ Tax %								31%
Current Tax	0	0	0	0	1	2	3	5
Deferred Tax	0	0	0	0	0	0	0	1
+ Net Profit								14
Net Profit After Minority Interest	0	1	1	1	3	7	9	14
EPS in Rs		0.45	0.66	0.46	1.68	3.37	4.19	6.08

	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Equity Capital	13	15	15	15	20	20	22	22
Reserves	2	3	5	5	22	45	100	113
+ Borrowings	7	9	11	13	11	10	7	13
Secured Borrowings	6	8	9	6	10	9	7	10
Unsecured Borrowings	0	1	2	7	1	0	0	3
Deferred Credit	0	0	0	0	0	0	0	0
+ Other Liabilities	2	7	2	3	1	2	4	25
Current Liabilities	2	7	2	3	1	2	3	18
Provisions	1	1	1	0	0	0	0	1
Minority Interest	0	0	0	0	0	0	0	7
Equity Share Warrants	0	0	0	0	0	16	0	0
Other liability items	0	0	0	0	0	0	0	0
Total Liabilities	24	33	32	36	54	76	132	173
+ Fixed Assets	17	16	15	14	13	15	23	34
Gross Block	19	20	21	21	22	25	35	52
Accumulated Depreciation	2	4	6	7	9	10	12	18
CWIP	0	0	0	0	0	0	0	2
Investments	0	1	0	1	1	1	1	1
+ Other Assets	7	16	17	21	40	61	109	136
Inventories	1	7	8	9	11	25	69	37
Trade receivables	1	8	3	1	0	4	11	23
Cash Equivalents	3	0	0	1	21	3	6	15
Loans n Advances	2	1	5	10	7	28	22	33
Other asset items	0	0	0	0	0	0	1	28
Total Assets	24	33	32	36	54	76	132	173

	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
+ Cash from Operating Activity	8	0	3	4	4	-29	-31	46
Profit from Operations		3	4	3	7	11	15	24
Working Capital Changes		-3	-1	0	-2	-38	-45	24
Profit Before Tax & Extraordinary Items	0	1	1	1	4	9	12	20
Depreciation	1	2	2	2	1	1	2	4
Interest (Net)	1	0	1	1	2	1	1	-1
Profit / Loss on Sale of Assets	0	0	0	0	0	0	0	0
Provisions & Write-offs (Net)	0	0	0	0	0	0	0	0
Profit / Loss in Forex	0	0	0	0	0	0	0	0
Receivables	-2	-32	5	2	0	-4	-7	-8
Inventories	5	-6	-1	0	-3	-14	-43	34
Trade Payables	1	35	-5	1	-2	0	2	8
Loans & Advances	0	0	0	-6	5	-21	3	-10
Change in Borrowing	0	0	0	4	-1	0	0	0
Direct Taxes Paid	0	0	0	0	-1	-3	0	-2
+ Cash from Investing Activity	-2	1	0	-1	-1	-2	-10	-28
Purchase of Fixed Assets	-5	0	-2	0	-1	-3	-10	-13
Sale of Fixed Assets	0	0	1	0	0	0	0	0
Purchase of Investments	0	0	0	-1	0	0	0	0
Sale of Investments	4	0	0	0	0	0	0	0
Interest Received	0	0	0	0	0	0	0	2
Others	0	1	0	0	0	0	0	-17
+ Cash from Financing Activity	-5	-3	-3	-2	16	13	44	-9
Proceeds from Issue of Shares	0	0	0	0	19	16	48	7
Proceeds from Other Long-Term Borrowings	3	6	6	0	0	0	0	0
Proceeds from Short-Term Borrowings	0	0	0	0	0	0	0	0
Repayment of Long-Term Borrowings	-7	-7	-6	-1	-2	-1	-1	-15
Repayment of Short-Term Borrowings	0	-2	-3	0	0	0	-3	0
Repayment of Financial Liabilities	0	0	0	0	0	0	0	0
Dividend Paid	0	0	0	0	0	0	0	0
Interest Paid		0	-1	-1	-2	-1	-1	-1
Net Cash Flow	1	-2	0	1	20	-18	3	9