Gayatri Highways Ltd: Share Price Analysis, Intrinsic Value & Fundamentals (2025)

Share Price and Basic Stock Data

Last Updated: February 27, 2025, 2:44 pm

Market Cap	20.8 Cr.
Current Price	0.87
High / Low	1.77/0.77
Stock P/E	16.9
Book Value	78.2
Dividend Yield	0.00 %
ROCE	1.47 %
ROE	%
Face Value	2.00
PEG Ratio	0.42

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

Stock P/E Current Price Intrinsic Value

View Share Price Target for Gayatri Highways Ltd

Competitors of Gayatri Highways Ltd

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
Genus Prime Infra Ltd	40.0 Cr.	26.8	35.1/15.3		32.3	0.00 %	2.80 %	4.09 %	2.00
Ekansh Concepts Ltd	182 Cr.	120	157/41.6	37.0	32.2	0.00 %	8.19 %	0.25 %	10.0
Dhruv Consultancy Services Ltd	169 Cr.	89.2	168/84.0	31.6	52.7	0.57 %	12.1 %	9.57 %	10.0
Crane Infrastructure Ltd	15.9 Cr.	22.0	40.0/16.7	20.7	41.4	0.00 %	6.44 %	4.99 %	10.0
Brahmaputra Infrastructure Ltd	124 Cr.	42.7	114/42.0	10.3	62.1	0.00 %	8.52 %	8.31 %	10.0
Industry Average	1,303.36 Cr	119.69		25.49	77.44	0.13%	9.66%	12.91%	8.15

All Competitor Stocks of Gayatri Highways Ltd

Quarterly Result

Metric	Dec 2020	Mar 2021	Jun 2021	Sep 2021	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023
Sales	23	24	19	24	1	1	26	3	2	1	0	0	0
Expenses	66	70	69	6	0	1	3	4	1	2	0	0	1
Operating Profit	-43	-46	-50	19	1	0	23	-1	1	-0	-0	-0	-1
OPM %	-188%	-190%	-257%	76%	67%	17%	88%	-28%	71%	-32%	-50%	-28%	-672%
Other Income	3	2	1	-39	-69	-72	-55	-71	-86	125	-84	-88	-69
Interest	33	32	33	33	5	5	32	5	5	5	5	5	5
Depreciation	5	5	6	6	0	0	6	0	0	0	0	0	0
Profit before tax	-77	-81	-88	-59	-73	-77	-71	-77	-90	120	-90	-94	-76
Tax %	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	-0%	-0%
Net Profit	-77	-81	-88	-59	-73	-77	-71	-77	-96	120	-90	-99	-76
EPS in Rs	-3.23	-3.39	-3.67	-2.46	-3.05	-3.23	-2.95	-3.20	-4.00	4.99	-3.74	-4.13	-3.18

Last Updated: Unknown

Below is a detailed analysis of the quarterly data for Gayatri Highways Ltd based on the most recent figures (Dec 2023) and their trends compared to the previous period:

For Sales, as of Dec 2023, the value is ₹0.00 Cr.. The value remains steady. There is no change compared to the previous period (Sep 2023) which recorded ₹0.00 Cr..
For Expenses, as of Dec 2023, the value is ₹1.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from ₹0.00 Cr. (Sep 2023) to ₹1.00 Cr., marking an increase of ₹1.00 Cr..
For Operating Profit, as of Dec 2023, the value is ₹-1.00 Cr.. The value appears to be declining and may need further review. It has decreased from ₹0.00 Cr. (Sep 2023) to ₹-1.00 Cr., marking a decrease of ₹1.00 Cr..
For OPM %, as of Dec 2023, the value is -672.00%. The value appears to be declining and may need further review. It has decreased from -28.00% (Sep 2023) to -672.00%, marking a decrease of 644.00%.
For Other Income, as of Dec 2023, the value is ₹-69.00 Cr.. The value appears strong and on an upward trend. It has increased from ₹-88.00 Cr. (Sep 2023) to ₹-69.00 Cr., marking an increase of ₹19.00 Cr..
For Interest, as of Dec 2023, the value is ₹5.00 Cr.. The value remains steady. There is no change compared to the previous period (Sep 2023) which recorded ₹5.00 Cr..
For Depreciation, as of Dec 2023, the value is ₹0.00 Cr.. The value remains steady. There is no change compared to the previous period (Sep 2023) which recorded ₹0.00 Cr..
For Profit before tax, as of Dec 2023, the value is ₹-76.00 Cr.. The value appears strong and on an upward trend. It has increased from ₹-94.00 Cr. (Sep 2023) to ₹-76.00 Cr., marking an increase of ₹18.00 Cr..
For Tax %, as of Dec 2023, the value is 0.00%. The value remains steady. There is no change compared to the previous period (Sep 2023) which recorded 0.00%.
For Net Profit, as of Dec 2023, the value is ₹-76.00 Cr.. The value appears strong and on an upward trend. It has increased from ₹-99.00 Cr. (Sep 2023) to ₹-76.00 Cr., marking an increase of ₹23.00 Cr..
For EPS in Rs, as of Dec 2023, the value is ₹-3.18. The value appears strong and on an upward trend. It has increased from ₹-4.13 (Sep 2023) to ₹-3.18, marking an increase of ₹0.95.

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: Unknown

Metric	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	TTM
Sales	0	0	86	75	70	81	6	8	4
Expenses	0	676	215	205	187	264	4	8	3
Operating Profit	0	-676	-128	-130	-118	-183	3	-1	1
OPM %			-149%	-174%	-170%	-225%	43%	-7%	19%
Other Income	0	676	203	9	8	10	-279	-97	-134
Interest	0	0	247	129	131	135	21	21	21
Depreciation	0	0	12	10	18	21	0	0	0
Profit before tax	0	-0	-185	-260	-259	-329	-297	-118	-154
Tax %		0%	0%	0%	0%	0%	0%	0%
Net Profit	0	-0	-185	-260	-259	-329	-297	-118	-154
EPS in Rs			-7.70	-10.84	-10.81	-13.74	-12.41	-4.92	-6.42
Dividend Payout %		0%	0%	0%	0%	0%	0%	0%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year	2018-2019	2019-2020	2020-2021	2021-2022	2022-2023
YoY Net Profit Growth (%)	-40.54%	0.38%	-27.03%	9.73%	60.27%
Change in YoY Net Profit Growth (%)	0.00%	40.93%	-27.41%	36.75%	50.54%

Gayatri Highways Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 5 years from 2018-2019 to 2022-2023.

Growth

Compounded Sales Growth
10 Years:	%
5 Years:	-53%
3 Years:	-72%
TTM:	182%

Compounded Profit Growth
10 Years:	%
5 Years:	-6%
3 Years:	0%
TTM:	104%

Stock Price CAGR
10 Years:	%
5 Years:	23%
3 Years:	3%
1 Year:	-39%

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

Last Updated: Unknown

Balance Sheet

Last Updated: November 15, 2024, 12:30 am

Month	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Sep 2024
Equity Capital	0.02	48	48	48	48	48	48	48	48	48
Reserves	-0	-33	-32	-275	-556	-902	-1,043	-1,362	-1,803	-1,923
Borrowings	0	2,396	2,418	2,456	2,506	2,517	2,409	2,411	2,412	413
Other Liabilities	0	416	536	695	863	806	1,072	1,340	1,318	3,465
Total Liabilities	0	2,828	2,970	2,924	2,861	2,469	2,485	2,437	1,974	2,003
Fixed Assets	0	861	2,697	2,717	912	891	868	116	0	0
CWIP	0	1,731	52	3	0	0	0	0	0	0
Investments	0	49	121	123	102	86	251	229	209	100
Other Assets	0	186	100	81	1,847	1,491	1,367	2,093	1,765	1,903
Total Assets	0	2,828	2,970	2,924	2,861	2,469	2,485	2,437	1,974	2,003

Below is a detailed analysis of the balance sheet data for Gayatri Highways 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 ₹48.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded ₹48.00 Cr..
For Reserves, as of Sep 2024, the value is ₹-1,923.00 Cr.. The value appears to be worsening (becoming more negative). It has deteriorated from ₹-1,803.00 Cr. (Mar 2024) to ₹-1,923.00 Cr., marking a decline of ₹120.00 Cr..
For Borrowings, as of Sep 2024, the value is ₹413.00 Cr.. The value appears to be improving (decreasing). However, Reserves are negative, which is a major warning sign. It has decreased from ₹2,412.00 Cr. (Mar 2024) to ₹413.00 Cr., marking a decrease of ₹1,999.00 Cr..
For Other Liabilities, as of Sep 2024, the value is ₹3,465.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from ₹1,318.00 Cr. (Mar 2024) to ₹3,465.00 Cr., marking an increase of ₹2,147.00 Cr..
For Total Liabilities, as of Sep 2024, the value is ₹2,003.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from ₹1,974.00 Cr. (Mar 2024) to ₹2,003.00 Cr., marking an increase of ₹29.00 Cr..
For Fixed Assets, 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 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 ₹100.00 Cr.. The value appears to be declining and may need further review. It has decreased from ₹209.00 Cr. (Mar 2024) to ₹100.00 Cr., marking a decrease of ₹109.00 Cr..
For Other Assets, as of Sep 2024, the value is ₹1,903.00 Cr.. The value appears strong and on an upward trend. It has increased from ₹1,765.00 Cr. (Mar 2024) to ₹1,903.00 Cr., marking an increase of ₹138.00 Cr..
For Total Assets, as of Sep 2024, the value is ₹2,003.00 Cr.. The value appears strong and on an upward trend. It has increased from ₹1,974.00 Cr. (Mar 2024) to ₹2,003.00 Cr., marking an increase of ₹29.00 Cr..

However, the Borrowings (₹413.00 Cr.) are higher than the Reserves (₹-1,923.00 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 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Cash from Operating Activity +	0	225	250	132	1,712	467	813	93	312
Cash from Investing Activity +	0	-2,617	-76	-126	7	15	-164	22	20
Cash from Financing Activity +	0	2,434	-195	-21	-1,723	-481	-647	-114	-328
Net Cash Flow	0	43	-22	-15	-4	1	2	2	3

Free Cash Flow

Month	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023
Free Cash Flow	0.00	-678.00	-130.00	-132.00	-120.00	-185.00	1.00	-3.00

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 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Debtor Days		30	29	1	1	97	33	134
Inventory Days
Days Payable
Cash Conversion Cycle		30	29	1	1	97	33	134
Working Capital Days		-681	-1,665	-1,032	-2,107	-69,357	-33,123	-212,453
ROCE %	-0%	3%	-6%	-6%	-11%	0%	1%	1%

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	61.15%	61.15%	61.16%	61.16%	61.16%	61.16%	61.16%	61.16%	61.16%	61.16%	61.16%	61.16%
FIIs	4.08%	4.08%	4.08%	4.09%	4.08%	4.08%	4.08%	4.08%	4.08%	4.08%	4.08%	4.08%
Public	34.77%	34.77%	34.77%	34.76%	34.77%	34.77%	34.76%	34.77%	34.78%	34.77%	34.78%	34.77%
No. of Shareholders	25,268	26,720	29,603	33,576	34,829	35,003	37,099	43,360	42,925	42,206	41,502	41,032

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	2.00	2.00	2.00	2.00	2.00
Basic EPS (Rs.)	-18.40	-5.85	-5.90	-14.41	-11.74
Diluted EPS (Rs.)	-18.40	-5.85	-5.90	-14.41	-11.74
Cash EPS (Rs.)	-17.58	-4.92	-11.43	-12.88	-10.08
Book Value[Excl.RevalReserv]/Share (Rs.)	-73.22	-54.82	-49.00	-43.09	-28.68
Book Value[Incl.RevalReserv]/Share (Rs.)	-73.22	-54.82	-49.00	-43.09	-28.68
Revenue From Operations / Share (Rs.)	0.07	0.31	3.87	3.40	2.90
PBDIT / Share (Rs.)	0.54	0.54	3.25	3.10	2.39
PBIT / Share (Rs.)	0.53	0.54	2.26	2.23	1.66
PBT / Share (Rs.)	-4.90	7.14	-3.20	-3.40	-3.82
Net Profit / Share (Rs.)	-17.59	-4.92	-12.41	-13.74	-10.81
NP After MI And SOA / Share (Rs.)	-17.59	-4.92	-12.41	-13.74	-10.81
PBDIT Margin (%)	754.72	171.80	83.95	91.14	82.56
PBIT Margin (%)	750.04	171.26	58.51	65.78	57.25
PBT Margin (%)	-6830.83	2243.86	-82.80	-100.23	-131.54
Net Profit Margin (%)	-24503.08	-1546.92	-320.78	-404.44	-372.78
NP After MI And SOA Margin (%)	-24503.08	-1546.92	-320.78	-404.44	-372.78
Return on Capital Employeed (%)	-1.43	-2.75	-25.58	14.41	5.76
Return On Assets (%)	-21.34	-4.83	-11.96	-13.33	-9.05
Long Term Debt / Equity (X)	-0.16	-0.20	-0.21	-0.56	-0.87
Total Debt / Equity (X)	-0.23	-0.30	-0.34	-0.71	-1.11
Current Ratio (X)	0.61	0.71	0.50	0.69	0.83
Quick Ratio (X)	0.61	0.71	0.50	0.69	0.83
Interest Coverage Ratio (X)	0.86	0.62	0.59	0.54	0.43
Interest Coverage Ratio (Post Tax) (X)	0.85	0.62	0.41	0.39	0.30
Enterprise Value (Cr.)	423.16	416.31	426.46	921.25	930.68
EV / Net Operating Revenue (X)	246.03	54.59	4.60	11.32	13.39
EV / EBITDA (X)	32.60	31.78	5.48	12.42	16.22
MarketCap / Net Operating Revenue (X)	15.88	2.33	0.27	0.18	0.07
Price / BV (X)	-0.01	-0.01	-0.02	-0.01	-0.01
Price / Net Operating Revenue (X)	15.92	2.33	0.27	0.18	0.07
EarningsYield	-15.43	-6.65	-11.60	-21.80	-49.15

After reviewing the key financial ratios for Gayatri Highways Ltd, here is a detailed analysis based on the latest available data and recent trends:

For FaceValue, as of Mar 24, the value is 2.00. This value is within the healthy range. There is no change compared to the previous period (Mar 23) which recorded 2.00.
For Basic EPS (Rs.), as of Mar 24, the value is -18.40. This value is below the healthy minimum of 5. It has decreased from -5.85 (Mar 23) to -18.40, marking a decrease of 12.55.
For Diluted EPS (Rs.), as of Mar 24, the value is -18.40. This value is below the healthy minimum of 5. It has decreased from -5.85 (Mar 23) to -18.40, marking a decrease of 12.55.
For Cash EPS (Rs.), as of Mar 24, the value is -17.58. This value is below the healthy minimum of 3. It has decreased from -4.92 (Mar 23) to -17.58, marking a decrease of 12.66.
For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 24, the value is -73.22. It has decreased from -54.82 (Mar 23) to -73.22, marking a decrease of 18.40.
For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 24, the value is -73.22. It has decreased from -54.82 (Mar 23) to -73.22, marking a decrease of 18.40.
For Revenue From Operations / Share (Rs.), as of Mar 24, the value is 0.07. It has decreased from 0.31 (Mar 23) to 0.07, marking a decrease of 0.24.
For PBDIT / Share (Rs.), as of Mar 24, the value is 0.54. This value is below the healthy minimum of 2. There is no change compared to the previous period (Mar 23) which recorded 0.54.
For PBIT / Share (Rs.), as of Mar 24, the value is 0.53. This value is within the healthy range. It has decreased from 0.54 (Mar 23) to 0.53, marking a decrease of 0.01.
For PBT / Share (Rs.), as of Mar 24, the value is -4.90. This value is below the healthy minimum of 0. It has decreased from 7.14 (Mar 23) to -4.90, marking a decrease of 12.04.
For Net Profit / Share (Rs.), as of Mar 24, the value is -17.59. This value is below the healthy minimum of 2. It has decreased from -4.92 (Mar 23) to -17.59, marking a decrease of 12.67.
For NP After MI And SOA / Share (Rs.), as of Mar 24, the value is -17.59. This value is below the healthy minimum of 2. It has decreased from -4.92 (Mar 23) to -17.59, marking a decrease of 12.67.
For PBDIT Margin (%), as of Mar 24, the value is 754.72. This value is within the healthy range. It has increased from 171.80 (Mar 23) to 754.72, marking an increase of 582.92.
For PBIT Margin (%), as of Mar 24, the value is 750.04. This value exceeds the healthy maximum of 20. It has increased from 171.26 (Mar 23) to 750.04, marking an increase of 578.78.
For PBT Margin (%), as of Mar 24, the value is -6,830.83. This value is below the healthy minimum of 10. It has decreased from 2,243.86 (Mar 23) to -6,830.83, marking a decrease of 9,074.69.
For Net Profit Margin (%), as of Mar 24, the value is -24,503.08. This value is below the healthy minimum of 5. It has decreased from -1,546.92 (Mar 23) to -24,503.08, marking a decrease of 22,956.16.
For NP After MI And SOA Margin (%), as of Mar 24, the value is -24,503.08. This value is below the healthy minimum of 8. It has decreased from -1,546.92 (Mar 23) to -24,503.08, marking a decrease of 22,956.16.
For Return on Capital Employeed (%), as of Mar 24, the value is -1.43. This value is below the healthy minimum of 10. It has increased from -2.75 (Mar 23) to -1.43, marking an increase of 1.32.
For Return On Assets (%), as of Mar 24, the value is -21.34. This value is below the healthy minimum of 5. It has decreased from -4.83 (Mar 23) to -21.34, marking a decrease of 16.51.
For Long Term Debt / Equity (X), as of Mar 24, the value is -0.16. This value is below the healthy minimum of 0.2. It has increased from -0.20 (Mar 23) to -0.16, marking an increase of 0.04.
For Total Debt / Equity (X), as of Mar 24, the value is -0.23. This value is within the healthy range. It has increased from -0.30 (Mar 23) to -0.23, marking an increase of 0.07.
For Current Ratio (X), as of Mar 24, the value is 0.61. This value is below the healthy minimum of 1.5. It has decreased from 0.71 (Mar 23) to 0.61, marking a decrease of 0.10.
For Quick Ratio (X), as of Mar 24, the value is 0.61. This value is below the healthy minimum of 1. It has decreased from 0.71 (Mar 23) to 0.61, marking a decrease of 0.10.
For Interest Coverage Ratio (X), as of Mar 24, the value is 0.86. This value is below the healthy minimum of 3. It has increased from 0.62 (Mar 23) to 0.86, marking an increase of 0.24.
For Interest Coverage Ratio (Post Tax) (X), as of Mar 24, the value is 0.85. This value is below the healthy minimum of 3. It has increased from 0.62 (Mar 23) to 0.85, marking an increase of 0.23.
For Enterprise Value (Cr.), as of Mar 24, the value is 423.16. It has increased from 416.31 (Mar 23) to 423.16, marking an increase of 6.85.
For EV / Net Operating Revenue (X), as of Mar 24, the value is 246.03. This value exceeds the healthy maximum of 3. It has increased from 54.59 (Mar 23) to 246.03, marking an increase of 191.44.
For EV / EBITDA (X), as of Mar 24, the value is 32.60. This value exceeds the healthy maximum of 15. It has increased from 31.78 (Mar 23) to 32.60, marking an increase of 0.82.
For MarketCap / Net Operating Revenue (X), as of Mar 24, the value is 15.88. This value exceeds the healthy maximum of 3. It has increased from 2.33 (Mar 23) to 15.88, marking an increase of 13.55.
For Price / BV (X), as of Mar 24, the value is -0.01. This value is below the healthy minimum of 1. There is no change compared to the previous period (Mar 23) which recorded -0.01.
For Price / Net Operating Revenue (X), as of Mar 24, the value is 15.92. This value exceeds the healthy maximum of 3. It has increased from 2.33 (Mar 23) to 15.92, marking an increase of 13.59.
For EarningsYield, as of Mar 24, the value is -15.43. This value is below the healthy minimum of 5. It has decreased from -6.65 (Mar 23) to -15.43, marking a decrease of 8.78.

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 Gayatri Highways Ltd as of February 27, 2025 is: ₹161.76

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 February 27, 2025, Gayatri Highways Ltd is Undervalued by 18,493.10% compared to the current share price 0.87

Default values used*: Default value of 15% for ROE is used

Intrinsic Value of Gayatri Highways Ltd as of February 27, 2025 is: 226.56

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 February 27, 2025, Gayatri Highways Ltd is Undervalued by 25,941.38% compared to the current share price ₹0.87

Default values used*: Default value of 15% for ROE is used

Last 5 Year EPS CAGR: 40.06%

*Investments are subject to market risks

Strength and Weakness

Strength	Weakness
The stock is trading at a low valuation with an average P/B ratio of 1.44 and average Dividend Yield of 220.57%. The stock has a low average Working Capital Days of -111.00, which is a positive sign.	The stock has a low average ROCE of -2.00%, which may not be favorable. The stock has a high average Cash Conversion Cycle of 36.11, which may not be favorable. The company has higher borrowings (1,993.80) compared to reserves (-792.90), which may suggest financial risk. The company has not shown consistent growth in sales (36.67) and profit (-178.00).

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 Gayatri Highways Ltd:
1. Net Profit Margin: -24503.08%
  - 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: -1.43% (Industry Average ROCE: 8.69%)
  - 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: 10.33%)
  - 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): 0.85
  - 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: 0.61
  - 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: 16.9 (Industry average Stock P/E: 19.12)
  - 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: -0.23
  - 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

Gayatri Highways Ltd. is a Public Limited Listed company incorporated on 28/12/2006 and has its registered office in the State of Telangana, India. Company's Corporate Identification Number(CIN) is L45100TG2006PLC052146 and registration number is 052146. Currently company belongs to the Industry of Road Infrastructure. Company's Total Operating Revenue is Rs. 1.72 Cr. and Equity Capital is Rs. 47.93 Cr. for the Year ended 31/03/2024.

INDUSTRY	ADDRESS	CONTACT
Road Infrastructure	5th Floor, 6-3-1090, TSR Towers, Hyderabad Telangana 500082	cs@gayatrihighways.com http://www.gayatrihighways.com

Management
Name	Position Held
Mr. M V Narasimha Rao	Independent Director
Mr. G Jagannadha Rao	Independent Director
Ms. P Laxmi	Independent Director
Mr. Krishnamurthy Chaturvedi	Independent Director
Mr. D Balarama Krishna	Independent Director
Ms. V Sindhuja Pothapragada	Independent Director

FAQ

What is the latest intrinsic value of Gayatri Highways Ltd?

Let's break down Gayatri Highways Ltd's intrinsic value simply:

We calculate intrinsic value using the PE Ratio Method - comparing the company's current price-to-earnings ratio with its historical average and industry peers. Think of it like checking if a stock is "on sale" compared to its typical pricing.

As of 27 February 2025:

Calculated Fair Value: ₹161.76
Current Market Price: ₹0.87
Variance: 18493.10% higher

This suggests Gayatri Highways Ltd is currently undervalued by 18493.10%. For context:

Market Cap: 20.8 Cr.
52-Week Range: 1.77/0.77
Reserves (Sep 2024): -1,923 Cr
Liabilities: 2,003 Cr

Remember: The PE method gives a snapshot based on earnings multiples. While useful for quick comparisons, investors should also consider growth prospects, industry trends, and economic conditions. This calculation assumes historical PE ratios remain relevant - always verify with current market dynamics.

What is the Market Cap of Gayatri Highways Ltd?

The Market Cap of Gayatri Highways Ltd is 20.8 Cr..

What is the current Stock Price of Gayatri Highways Ltd as on 27 February 2025?

The current stock price of Gayatri Highways Ltd as on 27 February 2025 is ₹0.87.

What is the High / Low of Gayatri Highways Ltd stocks in FY 2024-2025?

In FY 2024-2025, the High / Low of Gayatri Highways Ltd stocks is 1.77/0.77.

What is the Stock P/E of Gayatri Highways Ltd?

The Stock P/E of Gayatri Highways Ltd is 16.9.

What is the Book Value of Gayatri Highways Ltd?

The Book Value of Gayatri Highways Ltd is 78.2.

What is the Dividend Yield of Gayatri Highways Ltd?

The Dividend Yield of Gayatri Highways Ltd is 0.00 %.

What is the ROCE of Gayatri Highways Ltd?

The ROCE of Gayatri Highways Ltd is 1.47 %.

What is the ROE of Gayatri Highways Ltd?

The ROE of Gayatri Highways Ltd is %.

What is the Face Value of Gayatri Highways Ltd?

The Face Value of Gayatri Highways Ltd is 2.00.