Emerald Leisures Ltd: Share Price Analysis, Intrinsic Value & Fundamentals (2025)

Share Price and Basic Stock Data

Last Updated: March 6, 2025, 8:37 pm

Market Cap	308 Cr.
Current Price	205
High / Low	293/37.9
Stock P/E
Book Value	55.2
Dividend Yield	0.00 %
ROCE	8.68 %
ROE	%
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 Emerald Leisures Ltd

Competitors of Emerald Leisures Ltd

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
Howard Hotels Ltd	22.2 Cr.	24.3	33.5/20.7		10.4	0.00 %	9.86 %	8.53 %	10.0
HS India Ltd	23.2 Cr.	14.3	20.5/13.4	16.8	19.0	0.00 %	6.90 %	4.47 %	10.0
Gujarat Hotels Ltd	105 Cr.	278	375/158	21.3	119	0.90 %	13.9 %	11.2 %	10.0
Graviss Hospitality Ltd	312 Cr.	44.2	78.0/35.1	29.4	26.5	0.00 %	1.80 %	1.40 %	2.00
Goel Food Products Ltd	26.2 Cr.	13.9	78.0/13.6	6.73	11.9	3.59 %	18.9 %	25.4 %	10.0
Industry Average	9,093.42 Cr	566.52		395.49	90.24	0.39%	12.09%	15.11%	6.71

All Competitor Stocks of Emerald Leisures 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	3.32	2.43	3.61	2.89	3.91	4.34	4.00	3.18	4.38	4.18	3.60	3.05	4.34
Expenses	1.46	1.98	1.98	1.86	2.45	2.78	2.32	2.08	2.33	3.28	2.52	2.30	2.90
Operating Profit	1.86	0.45	1.63	1.03	1.46	1.56	1.68	1.10	2.05	0.90	1.08	0.75	1.44
OPM %	56.02%	18.52%	45.15%	35.64%	37.34%	35.94%	42.00%	34.59%	46.80%	21.53%	30.00%	24.59%	33.18%
Other Income	0.03	0.04	0.01	0.04	0.04	0.04	0.04	0.03	0.04	0.69	0.05	0.05	0.06
Interest	2.71	2.85	2.27	2.50	2.63	5.46	3.46	3.33	3.46	3.44	3.37	3.41	3.43
Depreciation	0.85	0.83	0.71	0.73	0.72	0.93	0.58	0.57	0.58	0.77	0.55	0.55	0.55
Profit before tax	-1.67	-3.19	-1.34	-2.16	-1.85	-4.79	-2.32	-2.77	-1.95	-2.62	-2.79	-3.16	-2.48
Tax %	0.00%	0.00%	0.00%	0.00%	0.00%	3.55%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Net Profit	-1.67	-3.19	-1.34	-2.15	-1.86	-4.96	-2.32	-2.77	-1.94	-2.62	-2.79	-3.15	-2.48
EPS in Rs	-1.11	-2.13	-0.89	-1.43	-1.24	-3.31	-1.55	-1.85	-1.29	-1.75	-1.86	-2.10	-1.65

Last Updated: March 4, 2025, 12:25 pm

Below is a detailed analysis of the quarterly data for Emerald Leisures 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 ₹4.34 Cr.. The value appears strong and on an upward trend. It has increased from 3.05 Cr. (Sep 2024) to ₹4.34 Cr., marking an increase of ₹1.29 Cr..
For Expenses, as of Dec 2024, the value is ₹2.90 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 2.30 Cr. (Sep 2024) to ₹2.90 Cr., marking an increase of ₹0.60 Cr..
For Operating Profit, as of Dec 2024, the value is ₹1.44 Cr.. The value appears strong and on an upward trend. It has increased from 0.75 Cr. (Sep 2024) to ₹1.44 Cr., marking an increase of ₹0.69 Cr..
For OPM %, as of Dec 2024, the value is 33.18%. The value appears strong and on an upward trend. It has increased from 24.59% (Sep 2024) to 33.18%, marking an increase of 8.59%.
For Other Income, as of Dec 2024, the value is ₹0.06 Cr.. The value appears strong and on an upward trend. It has increased from 0.05 Cr. (Sep 2024) to ₹0.06 Cr., marking an increase of ₹0.01 Cr..
For Interest, as of Dec 2024, the value is ₹3.43 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 3.41 Cr. (Sep 2024) to ₹3.43 Cr., marking an increase of ₹0.02 Cr..
For Depreciation, as of Dec 2024, the value is ₹0.55 Cr.. The value remains steady. There is no change compared to the previous period (Sep 2024) which recorded 0.55 Cr..
For Profit before tax, as of Dec 2024, the value is ₹-2.48 Cr.. The value appears strong and on an upward trend. It has increased from -3.16 Cr. (Sep 2024) to ₹-2.48 Cr., marking an increase of ₹0.68 Cr..
For Tax %, as of Dec 2024, the value is 0.00%. The value remains steady. There is no change compared to the previous period (Sep 2024) which recorded 0.00%.
For Net Profit, as of Dec 2024, the value is ₹-2.48 Cr.. The value appears strong and on an upward trend. It has increased from -3.15 Cr. (Sep 2024) to ₹-2.48 Cr., marking an increase of ₹0.67 Cr..
For EPS in Rs, as of Dec 2024, the value is -1.65. The value appears strong and on an upward trend. It has increased from ₹-2.10 (Sep 2024) to -1.65, marking an increase of ₹0.45.

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, 4:09 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	0	0	0	7	7	12	13	13	5	9	15	16	15
Expenses	0	0	1	7	9	10	11	10	4	6	9	10	11
Operating Profit	-0	-0	-1	0	-2	2	1	3	1	2	6	6	4
OPM %			-540%	1%	-20%	14%	11%	22%	16%	24%	40%	35%	27%
Other Income	0	0	0	0	0	0	0	0	0	0	0	1	1
Interest	1	2	3	9	10	9	8	7	8	11	13	14	14
Depreciation	0	0	0	7	6	6	6	5	4	3	3	2	2
Profit before tax	-2	-2	-4	-15	-17	-13	-12	-9	-11	-12	-10	-10	-11
Tax %	4%	0%	0%	0%	0%	0%	0%	0%	0%	0%	2%	0%
Net Profit	-2	-2	-4	-15	-17	-13	-12	-9	-11	-12	-10	-10	-11
EPS in Rs	-1.39	-1.92	-3.40	-12.62	-14.55	-11.09	-9.36	-6.15	-7.21	-8.21	-6.76	-6.49	-7.36
Dividend Payout %	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	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 (%)	0.00%	-100.00%	-275.00%	-13.33%	23.53%	7.69%	25.00%	-22.22%	-9.09%	16.67%	0.00%
Change in YoY Net Profit Growth (%)	0.00%	-100.00%	-175.00%	261.67%	36.86%	-15.84%	17.31%	-47.22%	13.13%	25.76%	-16.67%

Emerald Leisures 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:	%
5 Years:	5%
3 Years:	50%
TTM:	-5%

Compounded Profit Growth
10 Years:	%
5 Years:	4%
3 Years:	4%
TTM:	8%

Stock Price CAGR
10 Years:	20%
5 Years:	67%
3 Years:	81%
1 Year:	280%

Return on Equity
10 Years:	%
5 Years:	%
3 Years:	%
Last Year:	%

Last Updated: Unknown

Balance Sheet

Last Updated: November 14, 2024, 4:33 pm

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	2	2	2	2	2	2	2	2	2	2	2	2	2
Reserves	-13	-16	9	-6	-23	-39	-51	-60	-71	-60	-70	-79	-85
Borrowings	38	56	67	78	96	102	106	107	113	99	114	120	125
Other Liabilities	6	7	12	14	20	26	29	31	33	32	23	24	26
Total Liabilities	32	49	90	88	95	91	86	80	78	74	70	68	67
Fixed Assets	0	0	84	84	78	86	80	75	71	68	65	63	61
CWIP	29	46	4	0	12	0	0	0	0	0	0	0	0
Investments	0	0	0	0	0	0	1	1	3	2	2	2	2
Other Assets	3	3	3	4	5	5	5	4	4	4	4	4	4
Total Assets	32	49	90	88	95	91	86	80	78	74	70	68	67

Below is a detailed analysis of the balance sheet data for Emerald Leisures 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 ₹2.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded ₹2.00 Cr..
For Reserves, as of Sep 2024, the value is ₹-85.00 Cr.. The value appears to be worsening (becoming more negative). It has deteriorated from ₹-79.00 Cr. (Mar 2024) to ₹-85.00 Cr., marking a decline of 6.00 Cr..
For Borrowings, as of Sep 2024, the value is ₹125.00 Cr.. The value appears to be increasing, which may not be favorable. However, Reserves are negative, which is a major warning sign. It has increased from ₹120.00 Cr. (Mar 2024) to ₹125.00 Cr., marking an increase of 5.00 Cr..
For Other Liabilities, as of Sep 2024, the value is ₹26.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from ₹24.00 Cr. (Mar 2024) to ₹26.00 Cr., marking an increase of 2.00 Cr..
For Total Liabilities, as of Sep 2024, the value is ₹67.00 Cr.. The value appears to be improving (decreasing). It has decreased from ₹68.00 Cr. (Mar 2024) to ₹67.00 Cr., marking a decrease of 1.00 Cr..
For Fixed Assets, as of Sep 2024, the value is ₹61.00 Cr.. The value appears to be declining and may need further review. It has decreased from ₹63.00 Cr. (Mar 2024) to ₹61.00 Cr., marking a decrease of 2.00 Cr..
For CWIP, as of Sep 2024, the value is ₹0.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded ₹0.00 Cr..
For Investments, as of Sep 2024, the value is ₹2.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded ₹2.00 Cr..
For Other Assets, 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 Total Assets, as of Sep 2024, the value is ₹67.00 Cr.. The value appears to be declining and may need further review. It has decreased from ₹68.00 Cr. (Mar 2024) to ₹67.00 Cr., marking a decrease of 1.00 Cr..

However, the Borrowings (125.00 Cr.) are higher than the Reserves (₹-85.00 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 +	2	1	6	1	5	4	3	6	3	1	-4	6
Cash from Investing Activity +	-12	-17	-13	-3	-12	-2	-1	-0	-1	1	0	0
Cash from Financing Activity +	11	16	8	2	8	-3	-2	-6	-2	-1	3	-6
Net Cash Flow	0	0	0	-0	1	-0	-0	-0	0	0	0	-0

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	-38.00	-56.00	-68.00	-78.00	-98.00	-100.00	-105.00	-104.00	-112.00	-97.00	-108.00	-114.00

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			0	62	72	52	44	23	61	35	24	15
Inventory Days			2,774	103	59	67	68	71	257
Days Payable			1,460	68	40	42	27	31	144
Cash Conversion Cycle			1,314	97	91	78	85	63	174	35	24	15
Working Capital Days			-53,728	-784	-1,011	-700	-705	-722	-2,160	-966	-209	-236
ROCE %	-1%	0%	-1%	-8%	-10%	-6%	-8%	-4%	-7%	-3%	7%	9%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024
Promoters	69.07%	69.07%	69.07%	69.07%	69.07%	69.07%	69.07%	69.07%	69.07%	69.07%	69.07%	73.76%
DIIs	0.17%	0.17%	0.17%	0.17%	0.17%	0.17%	0.17%	0.17%	0.17%	0.17%	0.17%	0.06%
Public	30.76%	30.76%	30.75%	30.76%	30.76%	30.76%	30.76%	30.76%	30.76%	30.75%	30.77%	26.20%
No. of Shareholders	2,588	2,572	2,541	2,537	2,535	2,537	2,575	2,566	2,566	2,572	2,560	2,827

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	10.00	10.00	10.00
Basic EPS (Rs.)	-19.44	-20.26	-19.35	-42.89	-40.53
Diluted EPS (Rs.)	-19.44	-20.26	-19.35	-42.89	-40.53
Cash EPS (Rs.)	-14.50	-14.08	-25.32	-27.10	-17.08
Book Value[Excl.RevalReserv]/Share (Rs.)	-210.75	-191.37	-426.82	-388.12	-345.24
Book Value[Incl.RevalReserv]/Share (Rs.)	-153.78	-134.40	-312.87	-274.18	-231.29
Revenue From Operations / Share (Rs.)	31.54	29.47	34.24	18.93	52.83
PBDIT / Share (Rs.)	12.56	11.93	8.66	3.74	11.80
PBIT / Share (Rs.)	7.62	5.75	-4.74	-12.36	-7.96
PBT / Share (Rs.)	-19.44	-19.91	-38.72	-43.20	-36.85
Net Profit / Share (Rs.)	-19.44	-20.26	-38.72	-43.20	-36.85
PBDIT Margin (%)	39.82	40.48	25.28	19.75	22.34
PBIT Margin (%)	24.16	19.51	-13.85	-65.26	-15.07
PBT Margin (%)	-61.63	-67.57	-113.07	-228.17	-69.75
Net Profit Margin (%)	-61.63	-68.74	-113.07	-228.17	-69.75
Return on Capital Employeed (%)	-19.15	-29.98	-100.05	-30.23	-11.90
Return On Assets (%)	-14.38	-14.42	-13.10	-13.91	-11.47
Long Term Debt / Equity (X)	-0.10	-0.19	-0.21	-0.23	-0.22
Total Debt / Equity (X)	-0.81	-0.86	-0.61	-0.62	-0.63
Asset Turnover Ratio (%)	0.22	0.20	0.11	0.05	0.15
Current Ratio (X)	0.03	0.03	0.03	0.04	0.04
Quick Ratio (X)	0.02	0.02	0.03	0.03	0.03
Interest Coverage Ratio (X)	0.46	0.46	0.25	0.12	0.40
Interest Coverage Ratio (Post Tax) (X)	0.28	0.21	-0.13	-0.40	-0.27
Enterprise Value (Cr.)	180.39	152.86	141.75	139.82	125.94
EV / Net Operating Revenue (X)	11.43	10.36	16.54	29.50	9.52
EV / EBITDA (X)	28.69	25.59	65.42	149.37	42.63
MarketCap / Net Operating Revenue (X)	3.81	2.65	3.07	6.36	1.65
Price / BV (X)	-0.57	-0.40	-0.24	-0.31	-0.25
Price / Net Operating Revenue (X)	3.81	2.65	3.07	6.36	1.65
EarningsYield	-0.16	-0.25	-0.36	-0.35	-0.42

After reviewing the key financial ratios for Emerald Leisures 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 -19.44. This value is below the healthy minimum of 5. It has increased from -20.26 (Mar 23) to -19.44, marking an increase of 0.82.
For Diluted EPS (Rs.), as of Mar 24, the value is -19.44. This value is below the healthy minimum of 5. It has increased from -20.26 (Mar 23) to -19.44, marking an increase of 0.82.
For Cash EPS (Rs.), as of Mar 24, the value is -14.50. This value is below the healthy minimum of 3. It has decreased from -14.08 (Mar 23) to -14.50, marking a decrease of 0.42.
For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 24, the value is -210.75. It has decreased from -191.37 (Mar 23) to -210.75, marking a decrease of 19.38.
For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 24, the value is -153.78. It has decreased from -134.40 (Mar 23) to -153.78, marking a decrease of 19.38.
For Revenue From Operations / Share (Rs.), as of Mar 24, the value is 31.54. It has increased from 29.47 (Mar 23) to 31.54, marking an increase of 2.07.
For PBDIT / Share (Rs.), as of Mar 24, the value is 12.56. This value is within the healthy range. It has increased from 11.93 (Mar 23) to 12.56, marking an increase of 0.63.
For PBIT / Share (Rs.), as of Mar 24, the value is 7.62. This value is within the healthy range. It has increased from 5.75 (Mar 23) to 7.62, marking an increase of 1.87.
For PBT / Share (Rs.), as of Mar 24, the value is -19.44. This value is below the healthy minimum of 0. It has increased from -19.91 (Mar 23) to -19.44, marking an increase of 0.47.
For Net Profit / Share (Rs.), as of Mar 24, the value is -19.44. This value is below the healthy minimum of 2. It has increased from -20.26 (Mar 23) to -19.44, marking an increase of 0.82.
For PBDIT Margin (%), as of Mar 24, the value is 39.82. This value is within the healthy range. It has decreased from 40.48 (Mar 23) to 39.82, marking a decrease of 0.66.
For PBIT Margin (%), as of Mar 24, the value is 24.16. This value exceeds the healthy maximum of 20. It has increased from 19.51 (Mar 23) to 24.16, marking an increase of 4.65.
For PBT Margin (%), as of Mar 24, the value is -61.63. This value is below the healthy minimum of 10. It has increased from -67.57 (Mar 23) to -61.63, marking an increase of 5.94.
For Net Profit Margin (%), as of Mar 24, the value is -61.63. This value is below the healthy minimum of 5. It has increased from -68.74 (Mar 23) to -61.63, marking an increase of 7.11.
For Return on Capital Employeed (%), as of Mar 24, the value is -19.15. This value is below the healthy minimum of 10. It has increased from -29.98 (Mar 23) to -19.15, marking an increase of 10.83.
For Return On Assets (%), as of Mar 24, the value is -14.38. This value is below the healthy minimum of 5. It has increased from -14.42 (Mar 23) to -14.38, marking an increase of 0.04.
For Long Term Debt / Equity (X), as of Mar 24, the value is -0.10. This value is below the healthy minimum of 0.2. It has increased from -0.19 (Mar 23) to -0.10, marking an increase of 0.09.
For Total Debt / Equity (X), as of Mar 24, the value is -0.81. This value is within the healthy range. It has increased from -0.86 (Mar 23) to -0.81, marking an increase of 0.05.
For Asset Turnover Ratio (%), as of Mar 24, the value is 0.22. It has increased from 0.20 (Mar 23) to 0.22, marking an increase of 0.02.
For Current Ratio (X), as of Mar 24, the value is 0.03. This value is below the healthy minimum of 1.5. There is no change compared to the previous period (Mar 23) which recorded 0.03.
For Quick Ratio (X), as of Mar 24, the value is 0.02. This value is below the healthy minimum of 1. There is no change compared to the previous period (Mar 23) which recorded 0.02.
For Interest Coverage Ratio (X), as of Mar 24, the value is 0.46. This value is below the healthy minimum of 3. There is no change compared to the previous period (Mar 23) which recorded 0.46.
For Interest Coverage Ratio (Post Tax) (X), as of Mar 24, the value is 0.28. This value is below the healthy minimum of 3. It has increased from 0.21 (Mar 23) to 0.28, marking an increase of 0.07.
For Enterprise Value (Cr.), as of Mar 24, the value is 180.39. It has increased from 152.86 (Mar 23) to 180.39, marking an increase of 27.53.
For EV / Net Operating Revenue (X), as of Mar 24, the value is 11.43. This value exceeds the healthy maximum of 3. It has increased from 10.36 (Mar 23) to 11.43, marking an increase of 1.07.
For EV / EBITDA (X), as of Mar 24, the value is 28.69. This value exceeds the healthy maximum of 15. It has increased from 25.59 (Mar 23) to 28.69, marking an increase of 3.10.
For MarketCap / Net Operating Revenue (X), as of Mar 24, the value is 3.81. This value exceeds the healthy maximum of 3. It has increased from 2.65 (Mar 23) to 3.81, marking an increase of 1.16.
For Price / BV (X), as of Mar 24, the value is -0.57. This value is below the healthy minimum of 1. It has decreased from -0.40 (Mar 23) to -0.57, marking a decrease of 0.17.
For Price / Net Operating Revenue (X), as of Mar 24, the value is 3.81. This value exceeds the healthy maximum of 3. It has increased from 2.65 (Mar 23) to 3.81, marking an increase of 1.16.
For EarningsYield, as of Mar 24, the value is -0.16. This value is below the healthy minimum of 5. It has increased from -0.25 (Mar 23) to -0.16, marking an increase of 0.09.

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 Emerald Leisures Ltd as of March 11, 2025 is: ₹101.35

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 11, 2025, Emerald Leisures Ltd is Overvalued by 50.56% compared to the current share price 205.00

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

Intrinsic Value of Emerald Leisures Ltd as of March 11, 2025 is: 98.56

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 11, 2025, Emerald Leisures Ltd is Overvalued by 51.92% compared to the current share price 205.00

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

Last 5 Year EPS CAGR: -2.76%

*Investments are subject to market risks

Strength and Weakness

Strength	Weakness
The stock has a low average Working Capital Days of -364.83, which is a positive sign.	The stock has a low average ROCE of -2.67%, which may not be favorable. The stock has a high average Cash Conversion Cycle of 55.25, which may not be favorable. The company has higher borrowings (93.92) compared to reserves (-43.38), which may suggest financial risk. The company has not shown consistent growth in sales (8.62) and profit (-9.85).

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 Emerald Leisures Ltd:
1. Net Profit Margin: -61.63%
  - 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: -19.15% (Industry Average ROCE: 12.09%)
  - 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%: 0% (Industry Average ROE: 15.11%)
  - 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): 0.28
  - 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: 0.02
  - 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: 395.49)
  - 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: -0.81
  - 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

Emerald Leisures Ltd. is a Public Limited Listed company incorporated on 03/12/1948 and has its registered office in the State of Maharashtra, India. Company's Corporate Identification Number(CIN) is L74900MH1948PLC006791 and registration number is 006791. Currently Company is involved in the business activities of Hotels and motels, inns, resorts providing short term lodging facilities; includes accommodation in house boats. Company's Total Operating Revenue is Rs. 15.79 Cr. and Equity Capital is Rs. 2.50 Cr. for the Year ended 31/03/2024.

INDUSTRY	ADDRESS	CONTACT
Hotels, Resorts & Restaurants	Plot No.366/15, Club Emerald Swastik Park, Mumbai Maharashtra 400071	info@clubemerald.in http://www.clubemerald.in

Management
Name	Position Held
Mr. Gautam Shah	Chairman & Ind.Director
Mr. Nikhil Vinod Mehta	Executive Director & CEO
Mr. Rajesh M Loya	WholeTime Director & CFO
Mr. Jaydeep V Mehta	Executive Director
Mr. Jashwant B Mehta	Non Exe.Non Ind.Director
Ms. Dhwani J Mehta	Non Exe.Non Ind.Director
Mr. Amit Shah	Ind. Non-Executive Director
Mr. Maneesh Taparia	Ind. Non-Executive Director

FAQ

What is the latest intrinsic value of Emerald Leisures Ltd?

The latest intrinsic value of Emerald Leisures Ltd as on 10 March 2025 is ₹101.35, which is 50.56% lower than the current market price of 205.00, indicating the stock is overvalued by 50.56%. The intrinsic value of Emerald Leisures Ltd is calculated using PE ratio method. The stock has a market capitalization of ₹308 Cr. and recorded a high/low of ₹293/37.9 during the current fiscal year 2024-2025. As of Sep 2024, the company has reserves of ₹-85 Cr and total liabilities of ₹67 Cr.

What is the Market Cap of Emerald Leisures Ltd?

The Market Cap of Emerald Leisures Ltd is 308 Cr..

What is the current Stock Price of Emerald Leisures Ltd as on 10 March 2025?

The current stock price of Emerald Leisures Ltd as on 10 March 2025 is ₹205.

What is the High / Low of Emerald Leisures Ltd stocks in FY 2024-2025?

In FY 2024-2025, the High / Low of Emerald Leisures Ltd stocks is ₹293/37.9.

What is the Stock P/E of Emerald Leisures Ltd?

The Stock P/E of Emerald Leisures Ltd is .

What is the Book Value of Emerald Leisures Ltd?

The Book Value of Emerald Leisures Ltd is 55.2.

What is the Dividend Yield of Emerald Leisures Ltd?

The Dividend Yield of Emerald Leisures Ltd is 0.00 %.

What is the ROCE of Emerald Leisures Ltd?

The ROCE of Emerald Leisures Ltd is 8.68 %.

What is the ROE of Emerald Leisures Ltd?

The ROE of Emerald Leisures Ltd is %.

What is the Face Value of Emerald Leisures Ltd?

The Face Value of Emerald Leisures Ltd is 5.00.