Gayatri Sugars Ltd: Intrinsic Value & Share Price Analysis

Share Price and Basic Stock Data

Last Updated: April 21, 2025, 12:13 pm

Market Cap	69.4 Cr.
Current Price	9.33
High / Low	26.5/8.06
Stock P/E
Book Value	19.1
Dividend Yield	0.00 %
ROCE	93.2 %
ROE	%
Face Value	10.0
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 Gayatri Sugars Ltd

Competitors of Gayatri Sugars Ltd

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
Gayatri Sugars Ltd	69.4 Cr.	9.33	26.5/8.06		19.1	0.00 %	93.2 %	%	10.0
Dhampure Speciality Sugars Ltd	86.6 Cr.	104	142/78.0	52.2	35.6	0.00 %	3.15 %	3.78 %	10.0
Dhampur Bio Organics Ltd	471 Cr.	70.9	164/57.3	42.6	146	3.53 %	5.02 %	3.67 %	10.0
DCM Shriram Industries Ltd	1,545 Cr.	178	242/142	13.3	100	1.11 %	16.1 %	14.9 %	2.00
Davangere Sugar Company Ltd	384 Cr.	4.08	10.9/3.45	28.3	3.64	0.00 %	6.86 %	3.75 %	1.00
Industry Average	1,987.85 Cr	292.69		22.64	224.49	0.77%	13.00%	13.21%	6.37

All Competitor Stocks of Gayatri Sugars 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	75.41	224.78	50.11	12.14	99.41	226.66	57.82	18.93	75.74	224.63	19.71	11.61	109.53
Expenses	72.51	190.38	54.60	20.55	90.60	182.79	61.44	28.69	65.02	184.45	29.34	23.43	99.85
Operating Profit	2.90	34.40	-4.49	-8.41	8.81	43.87	-3.62	-9.76	10.72	40.18	-9.63	-11.82	9.68
OPM %	3.85%	15.30%	-8.96%	-69.28%	8.86%	19.35%	-6.26%	-51.56%	14.15%	17.89%	-48.86%	-101.81%	8.84%
Other Income	0.06	0.43	0.00	0.01	0.16	26.23	0.01	0.00	0.12	0.36	0.02	0.03	0.28
Interest	6.89	5.59	7.67	7.07	7.96	1.18	5.60	5.64	7.82	5.24	6.38	7.83	7.04
Depreciation	2.58	2.75	2.79	1.82	1.73	1.63	1.63	1.65	1.71	1.68	1.70	1.72	1.68
Profit before tax	-6.51	26.49	-14.95	-17.29	-0.72	67.29	-10.84	-17.05	1.31	33.62	-17.69	-21.34	1.24
Tax %	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%
Net Profit	-6.52	26.49	-14.95	-17.30	-0.72	67.29	-10.85	-17.05	1.32	33.62	-17.69	-21.33	1.24
EPS in Rs	-1.49	6.06	-3.42	-3.96	-0.16	15.40	-2.48	-2.91	0.20	5.19	-2.73	-3.29	0.19

Last Updated: March 4, 2025, 12:16 am

Below is a detailed analysis of the quarterly data for Gayatri Sugars 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 109.53 Cr.. The value appears strong and on an upward trend. It has increased from 11.61 Cr. (Sep 2024) to 109.53 Cr., marking an increase of 97.92 Cr..
For Expenses, as of Dec 2024, the value is 99.85 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 23.43 Cr. (Sep 2024) to 99.85 Cr., marking an increase of 76.42 Cr..
For Operating Profit, as of Dec 2024, the value is 9.68 Cr.. The value appears strong and on an upward trend. It has increased from -11.82 Cr. (Sep 2024) to 9.68 Cr., marking an increase of 21.50 Cr..
For OPM %, as of Dec 2024, the value is 8.84%. The value appears strong and on an upward trend. It has increased from -101.81% (Sep 2024) to 8.84%, marking an increase of 110.65%.
For Other Income, as of Dec 2024, the value is 0.28 Cr.. The value appears strong and on an upward trend. It has increased from 0.03 Cr. (Sep 2024) to 0.28 Cr., marking an increase of 0.25 Cr..
For Interest, as of Dec 2024, the value is 7.04 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 7.83 Cr. (Sep 2024) to 7.04 Cr., marking a decrease of 0.79 Cr..
For Depreciation, as of Dec 2024, the value is 1.68 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 1.72 Cr. (Sep 2024) to 1.68 Cr., marking a decrease of 0.04 Cr..
For Profit before tax, as of Dec 2024, the value is 1.24 Cr.. The value appears strong and on an upward trend. It has increased from -21.34 Cr. (Sep 2024) to 1.24 Cr., marking an increase of 22.58 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 1.24 Cr.. The value appears strong and on an upward trend. It has increased from -21.33 Cr. (Sep 2024) to 1.24 Cr., marking an increase of 22.57 Cr..
For EPS in Rs, as of Dec 2024, the value is 0.19. The value appears strong and on an upward trend. It has increased from -3.29 (Sep 2024) to 0.19, marking an increase of 3.48.

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 6, 2025, 1:01 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	187	197	231	241	242	251	312	280	248	361	388	377	365
Expenses	164	186	247	224	202	208	298	274	241	334	349	340	337
Operating Profit	23	11	-16	17	40	43	14	7	7	27	40	38	28
OPM %	12%	6%	-7%	7%	16%	17%	4%	2%	3%	7%	10%	10%	8%
Other Income	0	0	-13	3	2	0	0	0	0	0	26	0	1
Interest	23	22	22	23	21	20	24	24	26	25	24	24	26
Depreciation	13	13	11	10	10	10	10	10	10	10	8	7	7
Profit before tax	-14	-23	-62	-14	11	13	-19	-28	-28	-8	34	7	-4
Tax %	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
Net Profit	-14	-23	-62	-14	11	13	-19	-28	-28	-8	34	7	-4
EPS in Rs	-3.09	-5.23	-14.27	-3.09	2.43	2.97	-4.46	-6.34	-6.51	-1.93	7.85	1.09	-0.64
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 (%)	-64.29%	-169.57%	77.42%	178.57%	18.18%	-246.15%	-47.37%	0.00%	71.43%	525.00%	-79.41%
Change in YoY Net Profit Growth (%)	0.00%	-105.28%	246.98%	101.15%	-160.39%	-264.34%	198.79%	47.37%	71.43%	453.57%	-604.41%

Gayatri Sugars 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:	7%
5 Years:	4%
3 Years:	15%
TTM:	-4%

Compounded Profit Growth
10 Years:	9%
5 Years:	19%
3 Years:	31%
TTM:	-128%

Stock Price CAGR
10 Years:	16%
5 Years:	87%
3 Years:	24%
1 Year:	-57%

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

Last Updated: Unknown

Balance Sheet

Last Updated: December 14, 2024, 1:38 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	44	44	44	44	44	44	44	44	44	44	44	65	67
Reserves	-36	-58	-123	-137	-126	-114	-138	-167	-197	-206	-168	-157	-197
Borrowings	157	175	188	236	207	192	161	155	202	185	152	131	142
Other Liabilities	115	147	180	132	74	125	206	165	133	184	169	150	150
Total Liabilities	280	308	289	276	200	247	273	197	183	206	197	190	163
Fixed Assets	162	154	137	130	121	114	107	96	86	90	94	92	88
CWIP	2	3	0	0	0	2	0	0	1	0	0	0	2
Investments	0	0	0	0	0	0	0	0	0	0	0	0	0
Other Assets	115	151	152	145	78	131	166	101	96	117	103	98	73
Total Assets	280	308	289	276	200	247	273	197	183	206	197	190	163

Below is a detailed analysis of the balance sheet data for Gayatri Sugars 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 ₹67.00 Cr.. The value appears strong and on an upward trend. It has increased from 65.00 Cr. (Mar 2024) to ₹67.00 Cr., marking an increase of 2.00 Cr..
For Reserves, as of Sep 2024, the value is ₹-197.00 Cr.. The value appears to be worsening (becoming more negative). It has deteriorated from -157.00 Cr. (Mar 2024) to ₹-197.00 Cr., marking a decline of 40.00 Cr..
For Borrowings, as of Sep 2024, the value is ₹142.00 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 131.00 Cr. (Mar 2024) to ₹142.00 Cr., marking an increase of 11.00 Cr..
For Other Liabilities, as of Sep 2024, the value is ₹150.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded 150.00 Cr..
For Total Liabilities, as of Sep 2024, the value is ₹163.00 Cr.. The value appears to be improving (decreasing). It has decreased from 190.00 Cr. (Mar 2024) to ₹163.00 Cr., marking a decrease of 27.00 Cr..
For Fixed Assets, as of Sep 2024, the value is ₹88.00 Cr.. The value appears to be declining and may need further review. It has decreased from 92.00 Cr. (Mar 2024) to ₹88.00 Cr., marking a decrease of 4.00 Cr..
For CWIP, as of Sep 2024, the value is ₹2.00 Cr.. The value appears strong and on an upward trend. It has increased from 0.00 Cr. (Mar 2024) to ₹2.00 Cr., marking an increase of 2.00 Cr..
For Investments, 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 Other Assets, as of Sep 2024, the value is ₹73.00 Cr.. The value appears to be declining and may need further review. It has decreased from 98.00 Cr. (Mar 2024) to ₹73.00 Cr., marking a decrease of 25.00 Cr..
For Total Assets, as of Sep 2024, the value is ₹163.00 Cr.. The value appears to be declining and may need further review. It has decreased from 190.00 Cr. (Mar 2024) to ₹163.00 Cr., marking a decrease of 27.00 Cr..

However, the Borrowings (142.00 Cr.) are higher than the Reserves (₹-197.00 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 +	29	9	9	-7	36	37	34	26	15	55	43	24
Cash from Investing Activity +	-3	-5	-0	-3	-1	-4	-3	1	-1	-15	-11	-4
Cash from Financing Activity +	-22	-2	-8	2	-28	-32	-39	-27	-15	-41	-33	-19
Net Cash Flow	4	2	1	-8	7	1	-8	-0	-1	-1	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	-134.00	-164.00	-204.00	-219.00	-167.00	-149.00	-147.00	-148.00	-195.00	-158.00	-112.00	-93.00

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	6	9	17	8	24	13	33	16	33	39	13	16
Inventory Days	219	324	220	282	93	212	184	125	112	87	96	68
Days Payable	166	238	214	186	23	98	184	108	143	173	142	98
Cash Conversion Cycle	58	94	23	104	93	127	32	34	2	-47	-33	-14
Working Capital Days	10	-11	-78	-21	-28	-60	-61	-91	-49	-65	-58	-22
ROCE %	6%	-1%	-20%	6%	22%	27%	4%	-7%	-7%	47%	129%	93%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025
Promoters	57.30%	54.63%	54.63%	54.63%	54.63%	59.59%	53.83%	53.83%	53.83%	51.77%	51.52%	46.94%
Public	42.70%	45.38%	45.37%	45.37%	45.36%	40.42%	46.18%	46.18%	46.18%	48.22%	48.48%	53.06%
No. of Shareholders	17,396	17,329	17,685	17,797	17,421	16,651	19,490	24,220	31,794	32,980	35,366	36,611

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	10.00	10.00	10.00	10.00	10.00
Basic EPS (Rs.)	0.93	7.85	-1.93	-6.51	-6.34
Diluted EPS (Rs.)	0.57	4.05	-1.93	-6.51	-6.34
Cash EPS (Rs.)	2.12	9.68	0.46	-4.16	-3.98
Book Value[Excl.RevalReserv]/Share (Rs.)	-14.53	-29.20	-37.12	-35.02	-28.17
Book Value[Incl.RevalReserv]/Share (Rs.)	-14.53	-29.20	-37.12	-35.02	-28.17
Revenue From Operations / Share (Rs.)	58.20	88.86	82.54	56.72	64.47
PBDIT / Share (Rs.)	5.87	9.23	6.26	1.73	1.54
PBIT / Share (Rs.)	4.84	7.40	3.86	-0.62	-0.82
PBT / Share (Rs.)	1.09	7.85	-1.93	-6.51	-6.34
Net Profit / Share (Rs.)	1.09	7.85	-1.93	-6.51	-6.34
PBDIT Margin (%)	10.07	10.38	7.58	3.04	2.39
PBIT Margin (%)	8.31	8.33	4.68	-1.09	-1.27
PBT Margin (%)	1.86	8.83	-2.33	-11.48	-9.84
Net Profit Margin (%)	1.86	8.83	-2.33	-11.48	-9.84
Return on Networth / Equity (%)	-7.47	-26.89	0.00	0.00	0.00
Return on Capital Employeed (%)	72.91	-157.32	-20.73	3.81	8.85
Return On Assets (%)	3.70	17.41	-4.08	-15.57	-14.04
Long Term Debt / Equity (X)	-0.69	-0.40	-0.20	-0.22	-0.30
Total Debt / Equity (X)	-1.08	-0.86	-0.88	-0.67	-0.86
Asset Turnover Ratio (%)	1.95	1.93	1.85	1.30	1.20
Current Ratio (X)	0.60	0.44	0.40	0.37	0.42
Quick Ratio (X)	0.26	0.10	0.18	0.14	0.10
Inventory Turnover Ratio (X)	3.88	4.28	4.32	2.53	1.77
Interest Coverage Ratio (X)	1.56	1.69	1.08	0.29	0.27
Interest Coverage Ratio (Post Tax) (X)	1.29	1.35	0.66	-0.10	-0.14
Enterprise Value (Cr.)	252.12	164.65	194.22	151.23	148.27
EV / Net Operating Revenue (X)	0.66	0.42	0.53	0.61	0.52
EV / EBITDA (X)	6.63	4.08	7.10	20.06	21.95
MarketCap / Net Operating Revenue (X)	0.32	0.03	0.03	0.03	0.01
Price / BV (X)	-1.29	-0.10	-0.07	-0.05	-0.01
Price / Net Operating Revenue (X)	0.32	0.03	0.03	0.03	0.01
EarningsYield	0.05	2.56	-0.71	-3.50	-12.69

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

For FaceValue, as of Mar 24, the value is 10.00. This value is within the healthy range. There is no change compared to the previous period (Mar 23) which recorded 10.00.
For Basic EPS (Rs.), as of Mar 24, the value is 0.93. This value is below the healthy minimum of 5. It has decreased from 7.85 (Mar 23) to 0.93, marking a decrease of 6.92.
For Diluted EPS (Rs.), as of Mar 24, the value is 0.57. This value is below the healthy minimum of 5. It has decreased from 4.05 (Mar 23) to 0.57, marking a decrease of 3.48.
For Cash EPS (Rs.), as of Mar 24, the value is 2.12. This value is below the healthy minimum of 3. It has decreased from 9.68 (Mar 23) to 2.12, marking a decrease of 7.56.
For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 24, the value is -14.53. It has increased from -29.20 (Mar 23) to -14.53, marking an increase of 14.67.
For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 24, the value is -14.53. It has increased from -29.20 (Mar 23) to -14.53, marking an increase of 14.67.
For Revenue From Operations / Share (Rs.), as of Mar 24, the value is 58.20. It has decreased from 88.86 (Mar 23) to 58.20, marking a decrease of 30.66.
For PBDIT / Share (Rs.), as of Mar 24, the value is 5.87. This value is within the healthy range. It has decreased from 9.23 (Mar 23) to 5.87, marking a decrease of 3.36.
For PBIT / Share (Rs.), as of Mar 24, the value is 4.84. This value is within the healthy range. It has decreased from 7.40 (Mar 23) to 4.84, marking a decrease of 2.56.
For PBT / Share (Rs.), as of Mar 24, the value is 1.09. This value is within the healthy range. It has decreased from 7.85 (Mar 23) to 1.09, marking a decrease of 6.76.
For Net Profit / Share (Rs.), as of Mar 24, the value is 1.09. This value is below the healthy minimum of 2. It has decreased from 7.85 (Mar 23) to 1.09, marking a decrease of 6.76.
For PBDIT Margin (%), as of Mar 24, the value is 10.07. This value is within the healthy range. It has decreased from 10.38 (Mar 23) to 10.07, marking a decrease of 0.31.
For PBIT Margin (%), as of Mar 24, the value is 8.31. This value is below the healthy minimum of 10. It has decreased from 8.33 (Mar 23) to 8.31, marking a decrease of 0.02.
For PBT Margin (%), as of Mar 24, the value is 1.86. This value is below the healthy minimum of 10. It has decreased from 8.83 (Mar 23) to 1.86, marking a decrease of 6.97.
For Net Profit Margin (%), as of Mar 24, the value is 1.86. This value is below the healthy minimum of 5. It has decreased from 8.83 (Mar 23) to 1.86, marking a decrease of 6.97.
For Return on Networth / Equity (%), as of Mar 24, the value is -7.47. This value is below the healthy minimum of 15. It has increased from -26.89 (Mar 23) to -7.47, marking an increase of 19.42.
For Return on Capital Employeed (%), as of Mar 24, the value is 72.91. This value is within the healthy range. It has increased from -157.32 (Mar 23) to 72.91, marking an increase of 230.23.
For Return On Assets (%), as of Mar 24, the value is 3.70. This value is below the healthy minimum of 5. It has decreased from 17.41 (Mar 23) to 3.70, marking a decrease of 13.71.
For Long Term Debt / Equity (X), as of Mar 24, the value is -0.69. This value is below the healthy minimum of 0.2. It has decreased from -0.40 (Mar 23) to -0.69, marking a decrease of 0.29.
For Total Debt / Equity (X), as of Mar 24, the value is -1.08. This value is within the healthy range. It has decreased from -0.86 (Mar 23) to -1.08, marking a decrease of 0.22.
For Asset Turnover Ratio (%), as of Mar 24, the value is 1.95. It has increased from 1.93 (Mar 23) to 1.95, marking an increase of 0.02.
For Current Ratio (X), as of Mar 24, the value is 0.60. This value is below the healthy minimum of 1.5. It has increased from 0.44 (Mar 23) to 0.60, marking an increase of 0.16.
For Quick Ratio (X), as of Mar 24, the value is 0.26. This value is below the healthy minimum of 1. It has increased from 0.10 (Mar 23) to 0.26, marking an increase of 0.16.
For Inventory Turnover Ratio (X), as of Mar 24, the value is 3.88. This value is below the healthy minimum of 4. It has decreased from 4.28 (Mar 23) to 3.88, marking a decrease of 0.40.
For Interest Coverage Ratio (X), as of Mar 24, the value is 1.56. This value is below the healthy minimum of 3. It has decreased from 1.69 (Mar 23) to 1.56, marking a decrease of 0.13.
For Interest Coverage Ratio (Post Tax) (X), as of Mar 24, the value is 1.29. This value is below the healthy minimum of 3. It has decreased from 1.35 (Mar 23) to 1.29, marking a decrease of 0.06.
For Enterprise Value (Cr.), as of Mar 24, the value is 252.12. It has increased from 164.65 (Mar 23) to 252.12, marking an increase of 87.47.
For EV / Net Operating Revenue (X), as of Mar 24, the value is 0.66. This value is below the healthy minimum of 1. It has increased from 0.42 (Mar 23) to 0.66, marking an increase of 0.24.
For EV / EBITDA (X), as of Mar 24, the value is 6.63. This value is within the healthy range. It has increased from 4.08 (Mar 23) to 6.63, marking an increase of 2.55.
For MarketCap / Net Operating Revenue (X), as of Mar 24, the value is 0.32. This value is below the healthy minimum of 1. It has increased from 0.03 (Mar 23) to 0.32, marking an increase of 0.29.
For Price / BV (X), as of Mar 24, the value is -1.29. This value is below the healthy minimum of 1. It has decreased from -0.10 (Mar 23) to -1.29, marking a decrease of 1.19.
For Price / Net Operating Revenue (X), as of Mar 24, the value is 0.32. This value is below the healthy minimum of 1. It has increased from 0.03 (Mar 23) to 0.32, marking an increase of 0.29.
For EarningsYield, as of Mar 24, the value is 0.05. This value is below the healthy minimum of 5. It has decreased from 2.56 (Mar 23) to 0.05, marking a decrease of 2.51.

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 Sugars Ltd as of April 22, 2025 is: 35.07

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 April 22, 2025, Gayatri Sugars Ltd is Undervalued by 275.88% compared to the current share price 9.33

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

Intrinsic Value of Gayatri Sugars Ltd as of April 22, 2025 is: 51.56

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 April 22, 2025, Gayatri Sugars Ltd is Undervalued by 452.63% compared to the current share price 9.33

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: 47.03%

*Investments are subject to market risks

Strength and Weakness

Strength	Weakness
The stock has a high average ROCE of 24.92%, which is a positive sign. The stock has a low average Working Capital Days of -44.50, which is a positive sign.	The stock has a high average Cash Conversion Cycle of 39.42, which may not be favorable. The company has higher borrowings (175.62) compared to reserves (-140.31), which may suggest financial risk. The company has not shown consistent growth in sales (283.08) and profit (-10.38).

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 Sugars Ltd:
1. Net Profit Margin: 1.86%
  - 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: 72.91% (Industry Average ROCE: 13%)
  - 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%: -7.47% (Industry Average ROE: 13.21%)
  - 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): 1.29
  - 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: 0.26
  - 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: 22.64)
  - 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: -1.08
  - 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 Sugars Ltd. is a Public Limited Listed company incorporated on 15/06/1995 and has its registered office in the State of Telangana, India. Company's Corporate Identification Number(CIN) is L15421TG1995PLC020720 and registration number is 020720. Currently Company is involved in the business activities of Manufacture or refining of sugar (sucrose) from sugercane. Company's Total Operating Revenue is Rs. 377.11 Cr. and Equity Capital is Rs. 64.80 Cr. for the Year ended 31/03/2024.

INDUSTRY	ADDRESS	CONTACT
Sugar	B2, 2nd Floor, 6-3-1090, TSR Towers, Rajbhvan Road, Hyderabad Telangana 500082	gayatrisugars@gmail.com http://www.gayatrisugars.com

Management
Name	Position Held
Mrs. T Indira Subbarami Reddy	Chairperson & Director
Mr. T V Sandeep Kumar Reddy	Vice Chairman & Director
Mrs. T Sarita Reddy	Managing Director
Mr. T R Rajagopalan	Independent Director
Mr. Raghuraj Suresh Bhalerao	Independent Director
Mr. P V Narayana Rao	Independent Director
Mr. C V Rayudu	Independent Director

FAQ

What is the intrinsic value of Gayatri Sugars Ltd?

Gayatri Sugars Ltd's intrinsic value (as of 22 April 2025) is ₹35.07 — 275.88% higher the current market price of 9.33, indicating undervalued. Calculated using the PE ratio method, this valuation considers the company's 69.4 Cr. market cap, FY2025-2026 high/low of ₹26.5/8.06, reserves of -197 Cr, and liabilities of 163 Cr.

What is the Market Cap of Gayatri Sugars Ltd?

The Market Cap of Gayatri Sugars Ltd is 69.4 Cr..

What is the current Stock Price of Gayatri Sugars Ltd as on 22 April 2025?

The current stock price of Gayatri Sugars Ltd as on 22 April 2025 is 9.33.

What is the High / Low of Gayatri Sugars Ltd stocks in FY 2025-2026?

In FY 2025-2026, the High / Low of Gayatri Sugars Ltd stocks is ₹26.5/8.06.

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

The Stock P/E of Gayatri Sugars Ltd is .

What is the Book Value of Gayatri Sugars Ltd?

The Book Value of Gayatri Sugars Ltd is 19.1.

What is the Dividend Yield of Gayatri Sugars Ltd?

The Dividend Yield of Gayatri Sugars Ltd is 0.00 %.

What is the ROCE of Gayatri Sugars Ltd?

The ROCE of Gayatri Sugars Ltd is 93.2 %.

What is the ROE of Gayatri Sugars Ltd?

The ROE of Gayatri Sugars Ltd is %.

What is the Face Value of Gayatri Sugars Ltd?

The Face Value of Gayatri Sugars Ltd is 10.0.