Gautam Gems Ltd: Intrinsic Value & Share Price Analysis

Q: What is the intrinsic value of Gautam Gems Ltd and is it undervalued?

As of 28 April 2026, Gautam Gems Ltd's intrinsic value is 4.09, which is 24.70% higher than the current market price of 3.28, suggesting the stock is undervalued. Calculated using the PE ratio method factoring in ROE (0.55 %), book value (12.6), dividend yield (0.00 %), and 5-year EPS CAGR.

Q: What is the current share price and 52-week range of Gautam Gems Ltd?

Gautam Gems Ltd is trading at 3.28 as of 28 April 2026, with a FY2026-2027 high of 5.35 and low of 2.15. The stock is currently in the middle of its 52-week range. Market cap stands at 13.4 Cr..

Q: Is Gautam Gems Ltd financially healthy?

Key indicators: ROCE of 1.35 % is on the lower side. Dividend yield is 0.00 %.

Q: Is Gautam Gems Ltd profitable and how is the profit trend?

Gautam Gems Ltd reported a net profit of 0 Cr in Mar 2025 on revenue of 78 Cr. Compared to 1 Cr in Mar 2022, the net profit shows a declining trend.

Fair Value

₹2.37Overvalued by 27.74%vs CMP ₹3.28

P/E (41.9) × ROE (0.6%) × BV (₹12.60) × DY (2.00%)

₹4.09Undervalued by 24.70%vs CMP ₹3.28

MoS: +19.8% (Adequate)Confidence: 43/100 (Low)Models: 4 Under, 3 Over

Model	Category	Value	Weight	Signal
PE-ROE	Earnings	₹2.21	30%	Over (-32.6%)
Graham Number	Earnings	₹4.45	22%	Under (+35.7%)
Net Asset Value	Assets	₹12.62	10%	Under (+284.8%)
EV/EBITDA	Enterprise	₹0.89	12%	Over (-72.9%)
Earnings Yield	Earnings	₹0.70	10%	Over (-78.7%)
ROCE Capital	Returns	₹3.89	10%	Under (+18.6%)
Revenue Multiple	Revenue	₹9.59	7%	Under (+192.4%)
Consensus (7 models)		₹4.09	100%	Undervalued

Key Drivers: ROE 0.6% is below cost of equity. | Wide model spread (₹1–₹13) — high uncertainty.

PE-ROE · Graham · EPV · DCF · NAV · EV/EBITDA · DDM · Earnings Yield · ROCE Capital · Revenue Multiple | CoE: 12% · Terminal: 4% · EPS CAGR: -6.9%

*Investments are subject to market risks

Analyst Summary

Gautam Gems Ltd operates in the Gems, Jewellery & Precious Metals segment, NSE: GGL | BSE: 540936, current market price is ₹3.28, market cap is 13.4 Cr.. At a glance, stock P/E is 41.9, ROE is 0.55 %, ROCE is 1.35 %, book value is 12.6, dividend yield is 0.00 %. The latest intrinsic value estimate is ₹4.09, which is about 24.7% above the current price, so the page currently reads as potentially undervalued rather than fully priced. On operating trend, latest reported sales are about ₹78 Cr versus the prior period change of -22.7%, while latest net profit is about ₹0 Cr with a prior-period change of -26.3%. The 52-week range shown on this page is 5.35/2.15, which helps frame where the current quote sits within its recent trading band. Business context: About the Company - Qualitative AnalysisGautam Gems Ltd. is a Public Limited Listed company incorporated on 18/02/2014 and has its registered office in the State of Gujarat, India. Company's Corporate Identification Number(CIN) is L36911GJ2…

This summary is generated from the stock page data available for Gautam Gems Ltd: Intrinsic Value & Share Price Analysis and is refreshed automatically when the underlying metrics change.

Investment Snapshot

Gautam Gems Ltd scores 47/100 (Average)

Based on 5 dimensions: health, institutional flow, earnings quality, momentum, and peer comparison

Stock Health50/100 · Moderate

ROCE 1.4% WeakROE 0.6% WeakD/E 0.42 ModerateInterest Coverage 0.0x RiskyProfitable 5/5 years Consistent

Smart Money50/100 · Moderate

Promoter holding at 22.5% Stable

Earnings Quality40/100 · Moderate

OPM stable around 1% SteadyWorking capital: 230 days Capital intensive

Quarterly Momentum70/100 · Strong

Revenue (4Q): -2% YoY FlatProfit (4Q): +191% YoY Strong

Industry Rank20/100 · Weak

P/E 41.9 vs industry 48.7 In-lineROCE 1.4% vs industry 6.9% Below peersROE 0.6% vs industry 5.1% Below peers3Y sales CAGR: -24% Shrinking

Weights: Health 30% · Earnings Quality 25% · Momentum 20% · Industry Rank 15% · Smart Money 10%. Scores are computed from reported financials and recalculated daily. Not investment advice.

Share Price and Basic Stock Data

Last Updated: April 26, 2026, 1:34 am

Market Cap	13.4 Cr.
Current Price	3.28
Intrinsic Value	₹4.09
High / Low	5.35/2.15
Stock P/E	41.9
Book Value	12.6
Dividend Yield	0.00 %
ROCE	1.35 %
ROE	0.55 %
Face Value	10.0
PEG Ratio	-6.09

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

Stock P/E Current Price Intrinsic Value

View Share Price Target for Gautam Gems Ltd

Competitors

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
Gautam Gems Ltd	13.4 Cr.	3.28	5.35/2.15	41.9	12.6	0.00 %	1.35 %	0.55 %	10.0
Mishka Exim Ltd	57.1 Cr.	39.5	56.4/25.0	40.8	15.8	0.00 %	2.29 %	1.60 %	10.0
Darshan Orna Ltd	26.4 Cr.	2.64	7.65/2.30	45.6	2.02	0.00 %	3.58 %	3.48 %	2.00
Mini Diamonds (India) Ltd	190 Cr.	16.1	43.6/14.5	36.9	5.53	0.00 %	16.2 %	12.6 %	2.00
Goldiam International Ltd	4,304 Cr.	381	444/265	27.5	90.5	0.79 %	24.6 %	17.1 %	2.00
Industry Average	1,406.80 Cr	87.53		48.71	89.58	0.36%	6.93%	5.13%	6.00

All Competitor Stocks of Gautam Gems Ltd

Quarterly Result

Metric	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025
Sales	18.20	29.68	27.12	23.80	22.31	28.11	25.91	16.55	13.11	22.77	23.48	23.06	12.95
Expenses	17.81	30.10	26.60	23.66	21.91	28.46	25.83	16.42	12.92	22.51	23.33	22.81	12.78
Operating Profit	0.39	-0.42	0.52	0.14	0.40	-0.35	0.08	0.13	0.19	0.26	0.15	0.25	0.17
OPM %	2.14%	-1.42%	1.92%	0.59%	1.79%	-1.25%	0.31%	0.79%	1.45%	1.14%	0.64%	1.08%	1.31%
Other Income	0.00	0.15	0.03	0.04	0.03	0.16	0.00	0.04	0.00	0.12	0.00	0.03	0.03
Interest	0.08	0.08	0.01	0.14	0.14	0.06	0.00	0.00	0.00	0.33	0.07	0.07	0.06
Depreciation	0.02	0.03	0.02	0.02	0.03	0.02	0.00	0.05	0.02	0.00	0.00	0.02	0.03
Profit before tax	0.29	-0.38	0.52	0.02	0.26	-0.27	0.08	0.12	0.17	0.05	0.08	0.19	0.11
Tax %	10.34%	-26.32%	25.00%	0.00%	19.23%	-33.33%	25.00%	16.67%	17.65%	40.00%	25.00%	26.32%	27.27%
Net Profit	0.25	-0.28	0.39	0.02	0.20	-0.18	0.06	0.10	0.13	0.03	0.06	0.14	0.09
EPS in Rs	0.05	-0.06	0.08	0.00	0.11	-0.04	0.01	0.02	0.03	0.01	0.01	0.03	0.02

Last Updated: March 3, 2026, 9:38 am

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: February 27, 2026, 5:45 am

Metric	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	TTM
Sales	0.04	0.04	0.04	0.04	28.66	43.73	328.17	93.58	180.06	91.49	101.34	78.34	82.26
Expenses	0.04	0.04	0.04	0.04	28.48	43.43	327.93	93.26	179.04	90.70	100.60	77.67	81.43
Operating Profit	0.00	0.00	0.00	0.00	0.18	0.30	0.24	0.32	1.02	0.79	0.74	0.67	0.83
OPM %	0.00%	0.00%	0.00%	0.00%	0.63%	0.69%	0.07%	0.34%	0.57%	0.86%	0.73%	0.86%	1.01%
Other Income	0.00	0.00	0.00	0.00	0.00	0.00	0.61	0.24	0.14	0.15	0.24	0.16	0.18
Interest	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.06	0.28	0.35	0.36	0.34	0.53
Depreciation	0.00	0.00	0.00	0.00	0.05	0.06	0.10	0.08	0.15	0.10	0.10	0.07	0.05
Profit before tax	0.00	0.00	0.00	0.00	0.13	0.24	0.75	0.42	0.73	0.49	0.52	0.42	0.43
Tax %					30.77%	29.17%	24.00%	16.67%	28.77%	28.57%	26.92%	33.33%
Net Profit	0.00	0.00	0.00	0.00	0.08	0.18	0.57	0.34	0.52	0.35	0.38	0.28	0.32
EPS in Rs	0.00	0.00	0.00	0.00	0.02	0.04	0.11	0.07	0.10	0.07	0.09	0.07	0.07
Dividend Payout %					0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year	2018-2019	2019-2020	2020-2021	2021-2022	2022-2023	2023-2024	2024-2025
YoY Net Profit Growth (%)	125.00%	216.67%	-40.35%	52.94%	-32.69%	8.57%	-26.32%
Change in YoY Net Profit Growth (%)	0.00%	91.67%	-257.02%	93.29%	-85.63%	41.26%	-34.89%

Gautam Gems Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 7 years from 2018-2019 to 2024-2025.

Growth

Compounded Sales Growth
10 Years:	113%
5 Years:	-25%
3 Years:	-24%
TTM:	-24%

Compounded Profit Growth
10 Years:	%
5 Years:	-13%
3 Years:	-19%
TTM:	220%

Stock Price CAGR
10 Years:	%
5 Years:	-31%
3 Years:	-29%
1 Year:	-45%

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

Last Updated: September 5, 2025, 3:31 pm

Balance Sheet

Last Updated: December 4, 2025, 2:56 am

Month	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Sep 2025
Equity Capital	0.01	0.01	0.01	0.01	5.49	5.49	5.49	10.07	10.07	19.08	42.85	42.85	42.85
Reserves	0.00	0.00	0.00	0.00	7.37	7.50	8.07	3.83	4.24	5.45	8.18	8.43	8.70
Borrowings	0.00	0.00	0.00	0.01	0.11	0.15	0.70	5.88	8.15	6.22	4.29	6.40	5.26
Other Liabilities	0.00	0.00	0.00	6.00	0.13	1.47	1.03	17.48	27.06	18.31	18.53	13.42	19.61
Total Liabilities	0.01	0.01	0.01	6.02	13.10	14.61	15.29	37.26	49.52	49.06	73.85	71.10	76.42
Fixed Assets	0.00	0.00	0.00	0.56	0.71	0.61	0.51	2.24	2.13	2.04	2.01	1.98	1.96
CWIP	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Investments	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other Assets	0.01	0.01	0.01	5.46	12.39	14.00	14.78	35.02	47.39	47.02	71.84	69.12	74.46
Total Assets	0.01	0.01	0.01	6.02	13.10	14.61	15.29	37.26	49.52	49.06	73.85	71.10	76.42

Reserves and Borrowings Chart

Cash Flow

Month	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Cash from Operating Activity +	0.00	0.00	0.56	-12.00	0.16	-0.40	1.04	0.47	-9.09	-26.01	0.30
Cash from Investing Activity +	0.00	0.00	-0.56	-0.26	0.00	0.61	-1.62	-0.19	-0.17	-0.17	-0.20
Cash from Financing Activity +	0.00	0.00	0.00	12.56	0.03	-0.01	0.00	0.00	9.01	26.12	-0.04
Net Cash Flow	0.00	0.00	0.01	0.30	0.19	0.20	-0.58	0.28	-0.25	-0.07	0.06
Free Cash Flow	0.00	0.00	0.00	-12.26	0.16	-0.40	-0.77	0.42	-9.09	-26.08	0.26
CFO/OP				-6,667%	80%	-104%	347%	75%	-1,134%	-3,496%	66%

Free Cash Flow

Month	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Free Cash Flow	0.00	0.00	0.00	-0.01	0.07	0.15	-0.46	-5.56	-7.13	-5.43	-3.55	-5.73

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 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Debtor Days	0.00	0.00	0.00	0.00	102.78	74.20	0.11	46.45	64.56	101.53	89.43	112.52
Inventory Days	0.00	0.00	0.00	49,640.00	48.61	15.64	9.51	87.43	30.03	80.87	166.34	205.56
Days Payable				49,640.00	0.91	11.73	0.88	68.23	54.77	72.94	66.86	61.28
Cash Conversion Cycle	0.00	0.00	0.00	0.00	150.48	78.11	8.74	65.66	39.82	109.46	188.91	256.80
Working Capital Days	0.00	0.00	0.00	-5,201.25	150.79	99.41	13.79	45.28	24.00	89.56	176.81	229.88
ROCE %		0.00%	0.00%	0.00%	2.00%	1.84%	5.47%	2.82%	4.78%	3.16%	2.04%	1.33%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025
Promoters	42.14%	42.14%	42.14%	42.14%	41.03%	41.03%	34.55%	22.47%	22.46%	22.46%	22.46%	22.46%
Public	57.86%	57.86%	57.86%	57.87%	58.99%	58.97%	65.45%	77.54%	77.54%	77.53%	77.54%	77.53%
No. of Shareholders	19,727	19,274	20,287	19,983	19,988	20,668	22,597	23,849	23,707	23,343	23,098	22,797

Shareholding Pattern Chart

No. of Shareholders

Gautam Gems Ltd: Intrinsic Value & Share Price Analysis - Shareholder trend analysis

This stock is not held by any mutual fund.

ROCE Trend

EPS Trend

Key Financial Ratios

Month	Mar 25	Mar 24	Mar 23	Mar 22	Mar 21
FaceValue	10.00	10.00	10.00	10.00	10.00
Basic EPS (Rs.)	0.06	0.08	0.08	0.52	0.34
Diluted EPS (Rs.)	0.06	0.08	0.08	0.52	0.34
Cash EPS (Rs.)	0.08	0.11	0.23	0.66	0.41
Book Value[Excl.RevalReserv]/Share (Rs.)	11.93	11.87	12.77	14.05	13.65
Book Value[Incl.RevalReserv]/Share (Rs.)	11.97	11.91	12.86	14.21	13.81
Revenue From Operations / Share (Rs.)	18.28	23.65	47.96	178.86	92.95
PBDIT / Share (Rs.)	0.19	0.22	0.47	1.16	0.54
PBIT / Share (Rs.)	0.17	0.20	0.42	1.01	0.46
PBT / Share (Rs.)	0.09	0.12	0.25	0.72	0.41
Net Profit / Share (Rs.)	0.06	0.08	0.18	0.51	0.33
PBDIT Margin (%)	1.05	0.95	0.99	0.64	0.58
PBIT Margin (%)	0.96	0.85	0.88	0.56	0.50
PBT Margin (%)	0.54	0.51	0.53	0.40	0.44
Net Profit Margin (%)	0.36	0.37	0.38	0.28	0.36
Return on Networth / Equity (%)	0.55	0.75	1.45	3.68	2.48
Return on Capital Employeed (%)	1.46	1.70	3.28	7.06	3.36
Return On Assets (%)	0.39	0.51	0.72	1.05	0.91
Total Debt / Equity (X)	0.12	0.08	0.25	0.57	0.42
Asset Turnover Ratio (%)	1.08	1.65	1.86	4.15	3.56
Current Ratio (X)	3.52	3.17	1.93	1.35	1.50
Quick Ratio (X)	1.32	1.17	1.11	0.93	0.54
Inventory Turnover Ratio (X)	1.77	3.11	5.47	9.25	0.00
Interest Coverage Ratio (X)	2.47	2.78	2.81	4.10	9.98
Interest Coverage Ratio (Post Tax) (X)	1.85	2.10	2.09	2.83	7.18
Enterprise Value (Cr.)	21.64	43.07	34.23	20.63	35.31
EV / Net Operating Revenue (X)	0.27	0.42	0.37	0.11	0.37
EV / EBITDA (X)	26.28	44.61	37.65	17.68	64.12
MarketCap / Net Operating Revenue (X)	0.19	0.38	0.30	0.07	0.31
Price / BV (X)	0.30	0.76	1.16	0.91	2.15
Price / Net Operating Revenue (X)	0.19	0.38	0.30	0.07	0.31
EarningsYield	0.01	0.01	0.01	0.04	0.01

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

About the Company - Qualitative Analysis

Gautam Gems Ltd. is a Public Limited Listed company incorporated on 18/02/2014 and has its registered office in the State of Gujarat, India. Company's Corporate Identification Number(CIN) is L36911GJ2014PLC078802 and registration number is 078802. Currently Company is involved in the business activities of Wholesale of precious stones. Company's Total Operating Revenue is Rs. 78.34 Cr. and Equity Capital is Rs. 42.85 Cr. for the Year ended 31/03/2025.

INDUSTRY	ADDRESS	CONTACT
Gems, Jewellery & Precious Metals	3rd Floor, Office -301, Sumukh Super Compound, Surat Gujarat 395004	Contact not found

Management
Name	Position Held
Mr. Umeshbhai Rasiklal Gor	Chairperson
Mr. Gautam Pravinchandra Sheth	Managing Director
Mrs. Nidhi Gautam Sheth	Executive Director
Mr. Pravin Manilal Parekh	Independent Director
Mr. Harshit Hasmukhbhai Vadecha	Independent Director

FAQ

What is the intrinsic value of Gautam Gems Ltd and is it undervalued?

As of 28 April 2026, Gautam Gems Ltd's intrinsic value is ₹4.09, which is 24.70% higher than the current market price of ₹3.28, suggesting the stock is undervalued. This is calculated using the PE ratio method factoring in ROE (0.55 %), book value (₹12.6), dividend yield (0.00 %), and 5-year EPS CAGR.

What is the current share price and 52-week range of Gautam Gems Ltd?

Gautam Gems Ltd is trading at ₹3.28 as of 28 April 2026, with a FY2026-2027 high of ₹5.35 and low of ₹2.15. The stock is currently in the middle of its 52-week range. Market cap stands at ₹13.4 Cr..

How does Gautam Gems Ltd's P/E ratio compare to its industry?

Gautam Gems Ltd has a P/E ratio of 41.9, which is below the industry average of 48.71. This is broadly in line with or below the industry average.

Is Gautam Gems Ltd financially healthy?

Key indicators for Gautam Gems Ltd: ROCE of 1.35 % is on the lower side compared to the industry average of 6.93%; ROE of 0.55 % is below ideal levels (industry average: 5.13%). Dividend yield is 0.00 %.

Is Gautam Gems Ltd profitable and how is the profit trend?

Gautam Gems Ltd reported a net profit of ₹0 Cr in Mar 2025 on revenue of ₹78 Cr. Compared to ₹1 Cr in Mar 2022, the net profit shows a declining trend.

Does Gautam Gems Ltd pay dividends?

Gautam Gems Ltd has a dividend yield of 0.00 % at the current price of ₹3.28. The company is currently not paying meaningful dividends.