Bannari Amman Spinning Mills Ltd: Share Price Analysis, Intrinsic Value & Fundamentals (2025)

Share Price and Basic Stock Data

Last Updated: March 13, 2025, 4:19 pm

Market Cap	210 Cr.
Current Price	30.4
High / Low	71.8/29.5
Stock P/E
Book Value	58.8
Dividend Yield	0.00 %
ROCE	1.76 %
ROE	3.75 %
Face Value	5.00
PEG Ratio	0.00

Stock P/E, Current Price, and Intrinsic Value Over Time

Stock P/E Current Price Intrinsic Value

View Share Price Target for Bannari Amman Spinning Mills Ltd

Competitors of Bannari Amman Spinning Mills Ltd

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
IGC Industries Ltd	23.3 Cr.	6.72	24.8/6.55		0.26	0.00 %	1.19 %	16.6 %	10.0
Hindoostan Mills Ltd	31.2 Cr.	188	391/170		261	0.00 %	4.73 %	5.74 %	10.0
Gokak Textiles Ltd	40.7 Cr.	62.6	276/59.7		44.5	0.00 %	1.31 %	%	10.0
Globus Power Generation Ltd	161 Cr.	16.3	43.0/13.4		0.48	0.00 %	25.8 %	25.8 %	10.0
Gaekwar Mills Ltd	2.63 Cr.	13.1	13.1/13.1		362	0.00 %	66.6 %	%	10.0
Industry Average	1,936.30 Cr	114.53		57.02	74.56	0.07%	12.12%	34.68%	8.35

All Competitor Stocks of Bannari Amman Spinning Mills Ltd

Quarterly Result

Metric	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024
Sales	449.04	463.76	383.02	345.95	289.46	328.46	194.19	279.14	197.84	248.25	215.86	232.87	213.11
Expenses	398.99	442.43	351.34	335.51	284.23	324.68	180.24	274.22	181.52	257.37	212.53	212.97	192.87
Operating Profit	50.05	21.33	31.68	10.44	5.23	3.78	13.95	4.92	16.32	-9.12	3.33	19.90	20.24
OPM %	11.15%	4.60%	8.27%	3.02%	1.81%	1.15%	7.18%	1.76%	8.25%	-3.67%	1.54%	8.55%	9.50%
Other Income	2.65	1.55	0.49	0.47	1.95	0.75	1.48	11.24	2.28	15.66	12.44	0.33	-0.69
Interest	11.98	12.01	13.62	15.49	14.59	10.53	12.74	11.37	12.46	12.52	11.72	11.29	10.97
Depreciation	8.02	9.93	8.23	8.27	8.49	8.15	7.70	7.73	7.02	7.43	6.44	6.57	6.48
Profit before tax	32.70	0.94	10.32	-12.85	-15.90	-14.15	-5.01	-2.94	-0.88	-13.41	-2.39	2.37	2.10
Tax %	35.57%	208.51%	25.29%	-29.26%	-30.19%	-28.20%	-36.33%	-96.26%	-92.05%	-19.76%	-230.54%	50.63%	49.52%
Net Profit	21.07	-1.03	7.70	-9.09	-11.10	-10.17	-3.20	-0.12	-0.07	-10.76	3.12	1.17	1.06
EPS in Rs	3.03	-0.05	0.91	-1.82	-2.07	-1.59	-0.74	-0.36	-0.31	-1.98	0.48	0.18	0.15

Last Updated: March 3, 2025, 5:20 pm

Below is a detailed analysis of the quarterly data for Bannari Amman Spinning Mills Ltd based on the most recent figures (Dec 2024) and their trends compared to the previous period:

For Sales, as of Dec 2024, the value is ₹213.11 Cr.. The value appears to be declining and may need further review. It has decreased from 232.87 Cr. (Sep 2024) to ₹213.11 Cr., marking a decrease of 19.76 Cr..
For Expenses, as of Dec 2024, the value is ₹192.87 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 212.97 Cr. (Sep 2024) to ₹192.87 Cr., marking a decrease of 20.10 Cr..
For Operating Profit, as of Dec 2024, the value is ₹20.24 Cr.. The value appears strong and on an upward trend. It has increased from 19.90 Cr. (Sep 2024) to ₹20.24 Cr., marking an increase of ₹0.34 Cr..
For OPM %, as of Dec 2024, the value is 9.50%. The value appears strong and on an upward trend. It has increased from 8.55% (Sep 2024) to 9.50%, marking an increase of 0.95%.
For Other Income, as of Dec 2024, the value is ₹-0.69 Cr.. The value appears to be declining and may need further review. It has decreased from 0.33 Cr. (Sep 2024) to ₹-0.69 Cr., marking a decrease of 1.02 Cr..
For Interest, as of Dec 2024, the value is ₹10.97 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 11.29 Cr. (Sep 2024) to ₹10.97 Cr., marking a decrease of 0.32 Cr..
For Depreciation, as of Dec 2024, the value is ₹6.48 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 6.57 Cr. (Sep 2024) to ₹6.48 Cr., marking a decrease of 0.09 Cr..
For Profit before tax, as of Dec 2024, the value is ₹2.10 Cr.. The value appears to be declining and may need further review. It has decreased from 2.37 Cr. (Sep 2024) to ₹2.10 Cr., marking a decrease of 0.27 Cr..
For Tax %, as of Dec 2024, the value is 49.52%. The value appears to be improving (decreasing) as expected. It has decreased from 50.63% (Sep 2024) to 49.52%, marking a decrease of 1.11%.
For Net Profit, as of Dec 2024, the value is ₹1.06 Cr.. The value appears to be declining and may need further review. It has decreased from 1.17 Cr. (Sep 2024) to ₹1.06 Cr., marking a decrease of 0.11 Cr..
For EPS in Rs, as of Dec 2024, the value is 0.15. The value appears to be declining and may need further review. It has decreased from ₹0.18 (Sep 2024) to 0.15, marking a decrease of ₹0.03.

Overall, while many items appear to show a positive trend, any significant downward movement warrant further investigation.

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: March 7, 2025, 9:06 pm

Metric	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	TTM
Sales	559	699	730	822	868	1,008	1,174	1,134	1,019	1,560	1,398	924	910
Expenses	445	581	647	726	783	911	1,057	1,038	940	1,393	1,346	894	876
Operating Profit	113	118	83	96	85	97	117	96	78	167	53	30	34
OPM %	20%	17%	11%	12%	10%	10%	10%	8%	8%	11%	4%	3%	4%
Other Income	1	1	3	1	3	6	9	18	4	6	6	27	28
Interest	38	38	38	38	44	60	67	72	62	53	58	49	46
Depreciation	36	35	28	30	30	31	34	33	33	34	35	30	27
Profit before tax	41	46	20	29	15	11	25	10	-12	86	-33	-22	-11
Tax %	33%	31%	33%	33%	22%	15%	6%	41%	-14%	34%	-32%	-35%
Net Profit	27	32	13	20	12	10	24	6	-10	56	-23	-14	-5
EPS in Rs	4.23	4.89	2.05	3.02	1.78	1.36	3.24	0.37	-1.70	8.09	-4.56	-3.39	-1.17
Dividend Payout %	12%	10%	18%	13%	25%	29%	12%	0%	0%	7%	0%	0%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year	2013-2014	2014-2015	2015-2016	2016-2017	2017-2018	2018-2019	2019-2020	2020-2021	2021-2022	2022-2023	2023-2024
YoY Net Profit Growth (%)	18.52%	-59.38%	53.85%	-40.00%	-16.67%	140.00%	-75.00%	-266.67%	660.00%	-141.07%	39.13%
Change in YoY Net Profit Growth (%)	0.00%	-77.89%	113.22%	-93.85%	23.33%	156.67%	-215.00%	-191.67%	926.67%	-801.07%	180.20%

Bannari Amman Spinning Mills Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 11 years from 2013-2014 to 2023-2024.

Growth

Compounded Sales Growth
10 Years:	3%
5 Years:	-5%
3 Years:	-3%
TTM:	-9%

Compounded Profit Growth
10 Years:	%
5 Years:	%
3 Years:	-3%
TTM:	40%

Stock Price CAGR
10 Years:	-8%
5 Years:	3%
3 Years:	-25%
1 Year:	-21%

Return on Equity
10 Years:	2%
5 Years:	0%
3 Years:	1%
Last Year:	-4%

Last Updated: Unknown

Balance Sheet

Last Updated: November 15, 2024, 1:37 am

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Sep 2024
Equity Capital	16	16	16	16	16	16	16	16	16	32	32	32	32
Reserves	199	227	228	244	269	279	297	297	286	420	388	367	373
Borrowings	382	448	462	499	555	702	725	680	584	520	621	507	467
Other Liabilities	96	120	146	189	101	211	222	255	229	263	243	322	138
Total Liabilities	694	810	852	947	941	1,208	1,259	1,247	1,114	1,235	1,284	1,228	1,011
Fixed Assets	442	440	452	514	574	669	659	640	613	599	638	482	484
CWIP	7	2	50	20	3	1	1	4	17	30	6	10	4
Investments	23	24	5	4	21	1	1	0	0	2	7	4	4
Other Assets	222	344	344	409	345	537	598	603	484	604	633	732	520
Total Assets	694	810	852	947	941	1,208	1,259	1,247	1,114	1,235	1,284	1,228	1,011

Below is a detailed analysis of the balance sheet data for Bannari Amman Spinning Mills Ltd based on the most recent figures (Sep 2024) and their trends compared to the previous period:

For Equity Capital, as of Sep 2024, the value is ₹32.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded ₹32.00 Cr..
For Reserves, as of Sep 2024, the value is ₹373.00 Cr.. The value appears strong and on an upward trend. It has increased from ₹367.00 Cr. (Mar 2024) to ₹373.00 Cr., marking an increase of 6.00 Cr..
For Borrowings, as of Sep 2024, the value is ₹467.00 Cr.. The value appears to be improving (decreasing). However, Borrowings exceed Reserves, which may signal higher financial risk. It has decreased from ₹507.00 Cr. (Mar 2024) to ₹467.00 Cr., marking a decrease of 40.00 Cr..
For Other Liabilities, as of Sep 2024, the value is ₹138.00 Cr.. The value appears to be improving (decreasing). It has decreased from ₹322.00 Cr. (Mar 2024) to ₹138.00 Cr., marking a decrease of 184.00 Cr..
For Total Liabilities, as of Sep 2024, the value is ₹1,011.00 Cr.. The value appears to be improving (decreasing). It has decreased from ₹1,228.00 Cr. (Mar 2024) to ₹1,011.00 Cr., marking a decrease of 217.00 Cr..
For Fixed Assets, as of Sep 2024, the value is ₹484.00 Cr.. The value appears strong and on an upward trend. It has increased from ₹482.00 Cr. (Mar 2024) to ₹484.00 Cr., marking an increase of 2.00 Cr..
For CWIP, as of Sep 2024, the value is ₹4.00 Cr.. The value appears to be declining and may need further review. It has decreased from ₹10.00 Cr. (Mar 2024) to ₹4.00 Cr., marking a decrease of 6.00 Cr..
For Investments, as of Sep 2024, the value is ₹4.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded ₹4.00 Cr..
For Other Assets, as of Sep 2024, the value is ₹520.00 Cr.. The value appears to be declining and may need further review. It has decreased from ₹732.00 Cr. (Mar 2024) to ₹520.00 Cr., marking a decrease of 212.00 Cr..
For Total Assets, as of Sep 2024, the value is ₹1,011.00 Cr.. The value appears to be declining and may need further review. It has decreased from ₹1,228.00 Cr. (Mar 2024) to ₹1,011.00 Cr., marking a decrease of 217.00 Cr..

However, the Borrowings (467.00 Cr.) are higher than the Reserves (₹373.00 Cr.), which may signal higher financial risk.

Overall, while many items appear to show a positive trend, any significant downward movement or items where Borrowings exceed Reserves warrant further investigation.

Reserves and Borrowings Chart

Cash Flow

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Cash from Operating Activity +	103	4	113	59	26	22	67	139	160	56	1	125
Cash from Investing Activity +	-23	-29	-75	-60	-67	-42	-26	7	-12	-34	-48	-9
Cash from Financing Activity +	-71	24	-44	-3	53	19	-48	-123	-165	-21	38	-113
Net Cash Flow	9	-1	-6	-4	12	-1	-6	24	-17	1	-9	3

Free Cash Flow

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Free Cash Flow	-269.00	-330.00	-379.00	-403.00	-470.00	-605.00	-608.00	-584.00	-506.00	-353.00	-568.00	-477.00

Free Cash Flow = Income Generated from Operational Activities - Borrowings - Capital Work in Progress (CWIP)

Consistent positive free cash flow is crucial for businesses as it indicates their ability to generate cash from their core operations. It provides financial flexibility, allowing companies to invest in growth opportunities, pay dividends to shareholders, reduce debt, and weather economic downturns more effectively.

Free Cash Flow Chart

Financial Efficiency Indicators

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Debtor Days	29	35	40	43	36	45	59	54	50	44	52	66
Inventory Days	98	148	117	136	114	173	150	157	138	108	122	110
Days Payable	36	31	45	59	22	62	53	71	69	51	41	52
Cash Conversion Cycle	92	152	112	120	128	156	156	140	120	101	134	125
Working Capital Days	31	83	65	68	77	121	114	102	109	92	117	79
ROCE %		13%	8%	9%	7%	8%	9%	6%	5%	14%	2%	2%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024
Promoters	55.33%	55.33%	55.33%	55.33%	55.33%	55.33%	55.33%	55.33%	55.33%	55.33%	55.33%	55.33%
FIIs	0.33%	0.25%	0.37%	0.32%	0.12%	0.08%	0.08%	0.15%	0.07%	0.05%	0.01%	0.01%
Public	44.33%	44.41%	44.29%	44.34%	44.54%	44.59%	44.58%	44.51%	44.59%	44.61%	44.66%	44.65%
No. of Shareholders	14,085	16,575	17,182	17,715	17,827	17,543	17,798	17,483	18,249	20,872	20,760	24,056

Shareholding Pattern Chart

No. of Shareholders

This stock is not held by any mutual fund

ROCE Trend

EPS Trend

Key Financial Ratios

Month	Mar 24	Mar 23	Mar 22	Mar 21	Mar 20
FaceValue	5.00	5.00	5.00	5.00	10.00
Basic EPS (Rs.)	-1.12	-3.49	11.85	-3.49	3.75
Diluted EPS (Rs.)	-1.12	-3.49	11.85	-3.49	3.75
Cash EPS (Rs.)	2.43	1.89	13.86	7.10	24.46
Book Value[Excl.RevalReserv]/Share (Rs.)	69.61	72.07	75.87	107.13	220.38
Book Value[Incl.RevalReserv]/Share (Rs.)	69.61	72.07	75.87	107.13	220.38
Revenue From Operations / Share (Rs.)	142.43	215.69	240.62	323.26	719.73
PBDIT / Share (Rs.)	7.59	9.10	26.64	26.25	72.80
PBIT / Share (Rs.)	2.98	3.72	21.45	15.86	52.09
PBT / Share (Rs.)	-4.59	-5.16	13.22	-3.82	6.37
Net Profit / Share (Rs.)	-2.18	-3.49	8.67	-3.29	3.75
NP After MI And SOA / Share (Rs.)	-3.39	-4.56	8.09	-3.49	1.54
PBDIT Margin (%)	5.32	4.21	11.07	8.12	10.11
PBIT Margin (%)	2.09	1.72	8.91	4.90	7.23
PBT Margin (%)	-3.22	-2.39	5.49	-1.18	0.88
Net Profit Margin (%)	-1.53	-1.61	3.60	-1.01	0.52
NP After MI And SOA Margin (%)	-2.37	-2.11	3.36	-1.08	0.21
Return on Networth / Equity (%)	-5.50	-7.03	11.58	-3.64	0.77
Return on Capital Employeed (%)	2.81	2.95	17.30	8.82	13.90
Return On Assets (%)	-1.78	-2.30	4.19	-0.98	0.19
Long Term Debt / Equity (X)	0.54	0.73	0.56	0.61	0.62
Total Debt / Equity (X)	1.27	1.47	1.15	1.74	1.97
Asset Turnover Ratio (%)	0.73	1.10	1.19	0.78	0.78
Current Ratio (X)	1.33	1.32	1.33	0.86	0.89
Quick Ratio (X)	0.93	0.58	0.64	0.39	0.39
Inventory Turnover Ratio (X)	2.41	3.32	3.72	2.12	2.32
Dividend Payout Ratio (NP) (%)	0.00	-13.14	0.00	0.00	103.95
Dividend Payout Ratio (CP) (%)	0.00	73.54	0.00	0.00	7.19
Earning Retention Ratio (%)	0.00	113.14	0.00	0.00	-3.95
Cash Earning Retention Ratio (%)	0.00	26.46	0.00	0.00	92.81
Interest Coverage Ratio (X)	1.00	1.02	3.24	1.33	1.59
Interest Coverage Ratio (Post Tax) (X)	0.54	0.60	2.05	0.83	1.08
Enterprise Value (Cr.)	796.28	897.00	1042.08	734.39	721.55
EV / Net Operating Revenue (X)	0.86	0.64	0.66	0.72	0.63
EV / EBITDA (X)	16.18	15.21	6.03	8.88	6.29
MarketCap / Net Operating Revenue (X)	0.26	0.17	0.32	0.18	0.09
Retention Ratios (%)	0.00	113.14	0.00	0.00	-3.95
Price / BV (X)	0.61	0.57	1.11	0.63	0.34
Price / Net Operating Revenue (X)	0.26	0.17	0.32	0.18	0.09
EarningsYield	-0.08	-0.12	0.10	-0.05	0.02

After reviewing the key financial ratios for Bannari Amman Spinning Mills Ltd, here is a detailed analysis based on the latest available data and recent trends:

For FaceValue, as of Mar 24, the value is 5.00. This value is within the healthy range. There is no change compared to the previous period (Mar 23) which recorded 5.00.
For Basic EPS (Rs.), as of Mar 24, the value is -1.12. This value is below the healthy minimum of 5. It has increased from -3.49 (Mar 23) to -1.12, marking an increase of 2.37.
For Diluted EPS (Rs.), as of Mar 24, the value is -1.12. This value is below the healthy minimum of 5. It has increased from -3.49 (Mar 23) to -1.12, marking an increase of 2.37.
For Cash EPS (Rs.), as of Mar 24, the value is 2.43. This value is below the healthy minimum of 3. It has increased from 1.89 (Mar 23) to 2.43, marking an increase of 0.54.
For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 24, the value is 69.61. It has decreased from 72.07 (Mar 23) to 69.61, marking a decrease of 2.46.
For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 24, the value is 69.61. It has decreased from 72.07 (Mar 23) to 69.61, marking a decrease of 2.46.
For Revenue From Operations / Share (Rs.), as of Mar 24, the value is 142.43. It has decreased from 215.69 (Mar 23) to 142.43, marking a decrease of 73.26.
For PBDIT / Share (Rs.), as of Mar 24, the value is 7.59. This value is within the healthy range. It has decreased from 9.10 (Mar 23) to 7.59, marking a decrease of 1.51.
For PBIT / Share (Rs.), as of Mar 24, the value is 2.98. This value is within the healthy range. It has decreased from 3.72 (Mar 23) to 2.98, marking a decrease of 0.74.
For PBT / Share (Rs.), as of Mar 24, the value is -4.59. This value is below the healthy minimum of 0. It has increased from -5.16 (Mar 23) to -4.59, marking an increase of 0.57.
For Net Profit / Share (Rs.), as of Mar 24, the value is -2.18. This value is below the healthy minimum of 2. It has increased from -3.49 (Mar 23) to -2.18, marking an increase of 1.31.
For NP After MI And SOA / Share (Rs.), as of Mar 24, the value is -3.39. This value is below the healthy minimum of 2. It has increased from -4.56 (Mar 23) to -3.39, marking an increase of 1.17.
For PBDIT Margin (%), as of Mar 24, the value is 5.32. This value is below the healthy minimum of 10. It has increased from 4.21 (Mar 23) to 5.32, marking an increase of 1.11.
For PBIT Margin (%), as of Mar 24, the value is 2.09. This value is below the healthy minimum of 10. It has increased from 1.72 (Mar 23) to 2.09, marking an increase of 0.37.
For PBT Margin (%), as of Mar 24, the value is -3.22. This value is below the healthy minimum of 10. It has decreased from -2.39 (Mar 23) to -3.22, marking a decrease of 0.83.
For Net Profit Margin (%), as of Mar 24, the value is -1.53. This value is below the healthy minimum of 5. It has increased from -1.61 (Mar 23) to -1.53, marking an increase of 0.08.
For NP After MI And SOA Margin (%), as of Mar 24, the value is -2.37. This value is below the healthy minimum of 8. It has decreased from -2.11 (Mar 23) to -2.37, marking a decrease of 0.26.
For Return on Networth / Equity (%), as of Mar 24, the value is -5.50. This value is below the healthy minimum of 15. It has increased from -7.03 (Mar 23) to -5.50, marking an increase of 1.53.
For Return on Capital Employeed (%), as of Mar 24, the value is 2.81. This value is below the healthy minimum of 10. It has decreased from 2.95 (Mar 23) to 2.81, marking a decrease of 0.14.
For Return On Assets (%), as of Mar 24, the value is -1.78. This value is below the healthy minimum of 5. It has increased from -2.30 (Mar 23) to -1.78, marking an increase of 0.52.
For Long Term Debt / Equity (X), as of Mar 24, the value is 0.54. This value is within the healthy range. It has decreased from 0.73 (Mar 23) to 0.54, marking a decrease of 0.19.
For Total Debt / Equity (X), as of Mar 24, the value is 1.27. This value exceeds the healthy maximum of 1. It has decreased from 1.47 (Mar 23) to 1.27, marking a decrease of 0.20.
For Asset Turnover Ratio (%), as of Mar 24, the value is 0.73. It has decreased from 1.10 (Mar 23) to 0.73, marking a decrease of 0.37.
For Current Ratio (X), as of Mar 24, the value is 1.33. This value is below the healthy minimum of 1.5. It has increased from 1.32 (Mar 23) to 1.33, marking an increase of 0.01.
For Quick Ratio (X), as of Mar 24, the value is 0.93. This value is below the healthy minimum of 1. It has increased from 0.58 (Mar 23) to 0.93, marking an increase of 0.35.
For Inventory Turnover Ratio (X), as of Mar 24, the value is 2.41. This value is below the healthy minimum of 4. It has decreased from 3.32 (Mar 23) to 2.41, marking a decrease of 0.91.
For Dividend Payout Ratio (NP) (%), as of Mar 24, the value is 0.00. This value is below the healthy minimum of 20. It has increased from -13.14 (Mar 23) to 0.00, marking an increase of 13.14.
For Dividend Payout Ratio (CP) (%), as of Mar 24, the value is 0.00. This value is below the healthy minimum of 20. It has decreased from 73.54 (Mar 23) to 0.00, marking a decrease of 73.54.
For Earning Retention Ratio (%), as of Mar 24, the value is 0.00. This value is below the healthy minimum of 40. It has decreased from 113.14 (Mar 23) to 0.00, marking a decrease of 113.14.
For Cash Earning Retention Ratio (%), as of Mar 24, the value is 0.00. This value is below the healthy minimum of 40. It has decreased from 26.46 (Mar 23) to 0.00, marking a decrease of 26.46.
For Interest Coverage Ratio (X), as of Mar 24, the value is 1.00. This value is below the healthy minimum of 3. It has decreased from 1.02 (Mar 23) to 1.00, marking a decrease of 0.02.
For Interest Coverage Ratio (Post Tax) (X), as of Mar 24, the value is 0.54. This value is below the healthy minimum of 3. It has decreased from 0.60 (Mar 23) to 0.54, marking a decrease of 0.06.
For Enterprise Value (Cr.), as of Mar 24, the value is 796.28. It has decreased from 897.00 (Mar 23) to 796.28, marking a decrease of 100.72.
For EV / Net Operating Revenue (X), as of Mar 24, the value is 0.86. This value is below the healthy minimum of 1. It has increased from 0.64 (Mar 23) to 0.86, marking an increase of 0.22.
For EV / EBITDA (X), as of Mar 24, the value is 16.18. This value exceeds the healthy maximum of 15. It has increased from 15.21 (Mar 23) to 16.18, marking an increase of 0.97.
For MarketCap / Net Operating Revenue (X), as of Mar 24, the value is 0.26. This value is below the healthy minimum of 1. It has increased from 0.17 (Mar 23) to 0.26, marking an increase of 0.09.
For Retention Ratios (%), as of Mar 24, the value is 0.00. This value is below the healthy minimum of 30. It has decreased from 113.14 (Mar 23) to 0.00, marking a decrease of 113.14.
For Price / BV (X), as of Mar 24, the value is 0.61. This value is below the healthy minimum of 1. It has increased from 0.57 (Mar 23) to 0.61, marking an increase of 0.04.
For Price / Net Operating Revenue (X), as of Mar 24, the value is 0.26. This value is below the healthy minimum of 1. It has increased from 0.17 (Mar 23) to 0.26, marking an increase of 0.09.
For EarningsYield, as of Mar 24, the value is -0.08. This value is below the healthy minimum of 5. It has increased from -0.12 (Mar 23) to -0.08, marking an increase of 0.04.

Overall, while many metrics show healthy performance, any figures highlighted in red or significant downward trends warrant further investigation.

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

Fair Value

Fair Value of Bannari Amman Spinning Mills Ltd as of March 13, 2025 is: ₹26.99

Calculation basis:

Fair value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.

This formula allows us to gauge the fair value of the stock by analyzing its fundamental indicators.

As of March 13, 2025, Bannari Amman Spinning Mills Ltd is Overvalued by 11.22% compared to the current share price 30.40

Default values used*: Default value of 15 for Stock P/E is used

Intrinsic Value of Bannari Amman Spinning Mills Ltd as of March 13, 2025 is: 29.39

Calculation basis:

Intrinsic value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100) * (1 + EPS CAGR for Last 5 Years)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.
EPS CAGR (Compound Annual Growth Rate): Represents the geometric mean growth rate of earnings per share over the last 5 years. It provides insight into the historical growth trajectory of the company's earnings.

This formula allows us to gauge the intrinsic value of the stock by analyzing its fundamental indicators along with EPS growth.

As of March 13, 2025, Bannari Amman Spinning Mills Ltd is Overvalued by 3.32% compared to the current share price 30.40

Default values used*: Default value of 15 for Stock P/E is used

Last 5 Year EPS CAGR: 8.88%

*Investments are subject to market risks

Strength and Weakness

Strength	Weakness
The company has shown consistent growth in sales (424.46 cr) and profit (15.77 cr) over the years.	The stock has a low average ROCE of 6.92%, which may not be favorable. The stock has a high average Working Capital Days of 88.17, which may not be favorable. The stock has a high average Cash Conversion Cycle of 128.00, which may not be favorable. The company has higher borrowings (550.15) compared to reserves (298.00), which may suggest financial risk.

Stock Analysis

Considering all of the following key financial indicators, prospective investors are encouraged to conduct thorough research and seek professional guidance before considering any investment in Bannari Amman Spinning Mills Ltd:
1. Net Profit Margin: -1.53%
  - Net Profit Margin: This metric indicates the percentage of profit a company makes from its total revenue. A higher net profit margin is generally desirable as it reflects better profitability.
2. ROCE: 2.81% (Industry Average ROCE: 12.12%)
  - ROCE (Return on Capital Employed): ROCE measures a company's profitability and the efficiency with which its capital is employed. A higher ROCE indicates efficient use of capital.
3. ROE%: -5.5% (Industry Average ROE: 34.68%)
  - ROE (Return on Equity): ROE measures a company's profitability relative to shareholders' equity. A higher ROE indicates efficient use of shareholders' funds.
4. Interest Coverage Ratio (Post Tax): 0.54
  - Interest Coverage Ratio: The interest coverage ratio measures a company's ability to cover its interest payments on outstanding debt. A ratio greater than 2 is generally considered healthy as it indicates the company can meet its interest obligations comfortably.
5. Quick Ratio: 0.93
  - Quick Ratio: The quick ratio assesses a company's ability to cover its short-term liabilities with its most liquid assets. A ratio higher than 1 suggests the company can meet its short-term obligations without relying heavily on inventory.
6. Stock P/E: 0 (Industry average Stock P/E: 57.02)
  - Stock P/E (Price-to-Earnings) Ratio: The P/E ratio compares a company's current share price to its earnings per share. A lower P/E ratio relative to industry peers or historical values may indicate that the stock is undervalued.
7. Total Debt / Equity: 1.27
  - Total Debt / Equity: This ratio measures a company's financial leverage by comparing its total debt to its total equity. A lower ratio indicates lower financial risk and greater financial stability.
The current analysis is available for review. It's important to conduct thorough research and consider consulting with financial professionals before making any investment decisions.
Stock Rating:

About the Company - Qualitative Analysis

Bannari Amman Spinning Mills Ltd. is a Public Limited Listed company incorporated on 10/07/1989 and has its registered office in the State of Tamil Nadu, India. Company's Corporate Identification Number(CIN) is L17111TZ1989PLC002476 and registration number is 002476. Currently company belongs to the Industry of Textiles - General. Company's Total Operating Revenue is Rs. 923.52 Cr. and Equity Capital is Rs. 32.42 Cr. for the Year ended 31/03/2024.

INDUSTRY	ADDRESS	CONTACT
Textiles - General	252, Mettupalayam Road, Coimbatore Tamil Nadu 641043	shares@bannarimills.com http://www.bannarimills.com

Management
Name	Position Held
Mr. S V Arumugam	Chairman & Managing Director
Dr. K R Thillainathan	Director
Mr. S Palaniswami	Director
Mr. K Sadhasivam	Director
Mrs. S Sihamani	Director
Mr. C Sivasamy	Director
Mr. K P Ramakrishnan	Director
Ms. Priya Bhansali	Director

FAQ

What is the latest intrinsic value of Bannari Amman Spinning Mills Ltd?

The latest intrinsic value of Bannari Amman Spinning Mills Ltd as on 13 March 2025 is 26.99, which is 11.22% lower than the current market price of ₹30.40, indicating the stock is overvalued by 11.22%. The intrinsic value of Bannari Amman Spinning Mills Ltd is calculated using PE ratio method. The stock has a market capitalization of ₹210 Cr. and recorded a high/low of ₹71.8/29.5 during the current fiscal year 2024-2025. As of Sep 2024, the company has reserves of ₹373 Cr and total liabilities of ₹1,011 Cr.

What is the Market Cap of Bannari Amman Spinning Mills Ltd?

The Market Cap of Bannari Amman Spinning Mills Ltd is 210 Cr..

What is the current Stock Price of Bannari Amman Spinning Mills Ltd as on 13 March 2025?

The current stock price of Bannari Amman Spinning Mills Ltd as on 13 March 2025 is ₹30.4.

What is the High / Low of Bannari Amman Spinning Mills Ltd stocks in FY 2024-2025?

In FY 2024-2025, the High / Low of Bannari Amman Spinning Mills Ltd stocks is ₹71.8/29.5.

What is the Stock P/E of Bannari Amman Spinning Mills Ltd?

The Stock P/E of Bannari Amman Spinning Mills Ltd is .

What is the Book Value of Bannari Amman Spinning Mills Ltd?

The Book Value of Bannari Amman Spinning Mills Ltd is 58.8.

What is the Dividend Yield of Bannari Amman Spinning Mills Ltd?

The Dividend Yield of Bannari Amman Spinning Mills Ltd is 0.00 %.

What is the ROCE of Bannari Amman Spinning Mills Ltd?

The ROCE of Bannari Amman Spinning Mills Ltd is 1.76 %.

What is the ROE of Bannari Amman Spinning Mills Ltd?

The ROE of Bannari Amman Spinning Mills Ltd is 3.75 %.

What is the Face Value of Bannari Amman Spinning Mills Ltd?

The Face Value of Bannari Amman Spinning Mills Ltd is 5.00.