Fundamental Analysis of Goenka Diamond & Jewels Ltd

About the Company - Goenka Diamond & Jewels Ltd

Goenka Diamond & Jewels Ltd. is a Public Limited Listed company incorporated on 05/11/1990 and has its registered office in the State of Rajasthan, India. Company’s Corporate Identification Number(CIN) is L36911RJ1990PLC005651 and registration number is 005651. Currently Company is involved in the business activities of Manufacture of jewellery, bijouterie and related articles. Company’s Total Operating Revenue is Rs. 4.21 Cr. and Equity Capital is Rs. 31.70 Cr. for the Year ended 31/03/2022.

INDUSTRY	ADDRESS	CONTACT
Gems, Jewellery & Precious Metails	401, Panchratana, M. S. B. Ka Rasta, Jaipur Rajasthan 302003	investors@goenkadiamonds.com http://www.goenkadiamonds.com

Management
Name	Position Held
Mr. Nandlal Goenka	Chairman
Mr. Navneet Goenka	Vice Chairman & Mng.Director
Mr. Sanjeev Kumar Jain	Executive Director
Mr. Bhau Sanjay Dhure	Independent Director
Mrs. Dhara Atul Shah	Independent Director
Mr. Tushar R Momaiyah	Independent Director

Basic Stock Data of Goenka Diamond & Jewels Ltd

Last Updated: July 26, 2024, 11:48 am

Market Cap	37.7 Cr.
Current Price	1.19
High / Low	1.33/0.70
Stock P/E
Book Value	7.45
Dividend Yield	0.00 %
ROCE	0.55 %
ROE	1.20 %
Face Value	1.00
PEG Ratio	0.00

Data Source: screener.in

Goenka Diamond & Jewels Ltd Quarterly Results

Month	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	0.92	0.36	3.28	0.98	0.00	0.00	0.52	0.43	0.44	0.22	0.08	0.14	0.16
Expenses	8.28	0.74	3.39	1.30	0.48	0.82	0.71	0.47	0.91	0.73	0.56	0.72	0.40
Operating Profit	-7.36	-0.38	-0.11	-0.32	-0.48	-0.82	-0.19	-0.04	-0.47	-0.51	-0.48	-0.58	-0.24
OPM %	-800.00%	-105.56%	-3.35%	-32.65%			-36.54%	-9.30%	-106.82%	-231.82%	-600.00%	-414.29%	-150.00%
Other Income	7.01	0.55	0.03	-0.01	0.00	0.00	0.15	0.00	-0.08	-0.02	0.01	0.00	0.00
Interest	0.16	0.12	0.14	0.14	0.14	0.14	0.17	0.14	0.14	0.14	0.14	0.14	0.14
Depreciation	0.09	0.10	0.10	0.11	0.12	0.12	0.11	0.11	0.17	0.16	0.16	0.12	0.12
Profit before tax	-0.60	-0.05	-0.32	-0.58	-0.74	-1.08	-0.32	-0.29	-0.86	-0.83	-0.77	-0.84	-0.50
Tax %	-3.33%	-260.00%	-3.12%	-1.72%	0.00%	0.00%	0.00%	0.00%	2.33%	-1.20%	1.30%	0.00%	0.00%
Net Profit	-0.62	-0.18	-0.33	-0.59	-0.75	-1.08	-0.33	-0.30	-0.83	-0.84	-0.76	-0.84	-0.50
EPS in Rs	-0.02	-0.01	-0.01	-0.02	-0.02	-0.03	-0.01	-0.01	-0.03	-0.03	-0.02	-0.03	-0.02

Last Updated: July 18, 2024, 7:30 am

Goenka Diamond & Jewels Ltd Quarterly Chart

Goenka Diamond & Jewels Ltd Profit & Loss

Last Updated: July 10, 2024, 5:30 pm

Month	Mar 2012	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	TTM
Sales	571.93	842.49	396.39	102.53	91.60	3.09	7.72	6.59	12.80	3.50	4.26	1.63	0.88
Expenses	564.93	798.46	388.50	94.40	122.95	14.86	18.41	10.50	14.95	12.71	6.00	2.83	2.92
Operating Profit	7.00	44.03	7.89	8.13	-31.35	-11.77	-10.69	-3.91	-2.15	-9.21	-1.74	-1.20	-2.04
OPM %	1.22%	5.23%	1.99%	7.93%	-34.22%	-380.91%	-138.47%	-59.33%	-16.80%	-263.14%	-40.85%	-73.62%	-231.82%
Other Income	27.53	15.76	8.57	11.24	0.76	1.66	0.59	0.64	0.78	8.29	0.01	0.04	-0.09
Interest	8.86	10.15	12.45	17.45	22.96	0.78	0.59	0.60	0.58	0.56	0.55	0.59	0.56
Depreciation	1.31	1.21	1.01	1.16	0.63	0.75	0.64	0.51	0.46	0.42	0.45	0.55	0.61
Profit before tax	24.36	48.43	3.00	0.76	-54.18	-11.64	-11.33	-4.38	-2.41	-1.90	-2.73	-2.30	-3.30
Tax %	11.82%	1.80%	-0.67%	14.47%	-1.09%	-32.22%	0.35%	-2.97%	-2.07%	-9.47%	-0.73%	0.00%
Net Profit	21.48	47.56	3.02	0.64	-54.78	-15.38	-11.29	-4.52	-2.46	-2.07	-2.74	-2.29	-3.27
EPS in Rs	0.67	1.50	0.10	0.02	-1.73	-0.49	-0.36	-0.14	-0.08	-0.07	-0.09	-0.07	-0.11
Dividend Payout %	14.82%	6.67%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

Goenka Diamond & Jewels Ltd Profit & Loss Yearly Chart

Goenka Diamond & Jewels Ltd Growth

Compounded Sales Growth
10 Years:	-47%
5 Years:	-37%
3 Years:	-43%
TTM:	-61%

Compounded Profit Growth
10 Years:	%
5 Years:	6%
3 Years:	19%
TTM:	-24%

Stock Price CAGR
10 Years:	-10%
5 Years:	32%
3 Years:	-3%
1 Year:	59%

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

Last Updated: July 23, 2024, 5:42 pm

Goenka Diamond & Jewels Ltd Balance Sheet

Last Updated: July 10, 2024, 5:30 pm

Month	Mar 2012	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Sep 2023
Equity Capital	31.70	31.70	31.70	31.70	31.70	31.70	31.70	31.70	31.70	31.70	31.70	31.70	31.70
Reserves	251.45	295.32	301.22	302.37	248.21	231.97	220.64	216.62	214.40	212.12	209.52	206.96	205.76
Borrowings	117.07	144.61	159.34	161.59	175.40	184.15	184.12	184.12	184.13	182.50	180.88	181.24	181.12
Other Liabilities	160.61	209.51	280.15	328.59	381.56	368.39	364.10	372.67	373.22	367.04	369.15	375.57	376.78
Total Liabilities	560.83	681.14	772.41	824.25	836.87	816.21	800.56	805.11	803.45	793.36	791.25	795.47	795.36
Fixed Assets	7.65	13.41	11.80	10.64	10.01	9.26	8.62	8.11	7.66	7.25	7.09	6.97	6.69
CWIP	6.68	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	13.22	5.36	4.90	4.90	4.90	4.29	4.29	4.29	4.29	0.00	0.00	0.00	0.00
Other Assets	533.28	662.37	755.71	808.71	821.96	802.66	787.65	792.71	791.50	786.11	784.16	788.50	788.67
Total Assets	560.83	681.14	772.41	824.25	836.87	816.21	800.56	805.11	803.45	793.36	791.25	795.47	795.36

Goenka Diamond & Jewels Ltd Reserves and Borrowings Chart

Goenka Diamond & Jewels Ltd 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	-18.63	-13.41	14.57	11.56	-0.92	-0.58	-0.55	-0.23	-1.59	2.70	-0.55	0.10
Cash from Investing Activity	9.59	2.20	0.79	0.74	0.64	0.60	0.59	0.59	0.00	-0.29	-0.43	0.00
Cash from Financing Activity	13.39	0.45	-16.37	-12.29	-0.08	0.00	0.00	0.01	1.48	-1.62	0.37	-0.05
Net Cash Flow	4.35	-10.76	-1.02	0.02	-0.37	0.01	0.04	0.37	-0.10	0.80	-0.62	0.05

Goenka Diamond & Jewels Ltd Financial Efficiency Indicators

Month	Mar 2012	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023
Debtor Days	233.60	204.90	591.91	2,532.75	2,993.92	88,554.43	35,417.29	41,945.09	21,581.77	78,770.13	64,886.03	170,828.96
Inventory Days	95.55	75.76	96.88	351.53	245.29	1,562.69	875.90	1,404.96	598.54	1,052.30	828.06	2,126.34
Days Payable	95.12	92.85	261.40	1,274.36	1,410.93	11,018.05	8,628.10	15,823.56	10,470.12	24,689.15	28,015.50	77,615.55
Cash Conversion Cycle	234.03	187.82	427.38	1,609.92	1,828.28	79,099.08	27,665.10	27,526.49	11,710.19	55,133.28	37,698.59	95,339.74
Working Capital Days	230.52	188.05	430.78	1,683.96	1,215.50	29,677.22	11,367.48	13,075.75	6,654.98	43,626.89	35,431.56	92,271.10
ROCE %	8.96%	13.43%	3.07%	3.69%	-6.57%	-2.40%	-2.43%	-0.87%	-0.42%	-2.07%	-0.51%	-0.41%

Goenka Diamond & Jewels Ltd Financial Efficiency Indicators Chart

Goenka Diamond & Jewels Ltd Share Holding Pattern

Month	Sep 2021	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
Promoters	57.55%	57.55%	57.55%	57.55%	57.55%	57.55%	57.55%	57.55%	57.55%	57.55%	57.55%	57.55%
FIIs	0.00%	0.00%	0.00%	0.00%	0.00%	0.01%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
DIIs	4.07%	4.07%	4.07%	4.00%	3.47%	3.47%	3.47%	3.47%	3.47%	3.47%	3.47%	2.18%
Public	38.38%	38.38%	38.38%	38.45%	38.99%	38.99%	38.98%	38.99%	38.99%	38.98%	38.99%	40.27%
No. of Shareholders	23,228	23,228	37,957	38,175	37,871	37,676	37,744	37,065	36,309	35,633	36,074	36,233

Goenka Diamond & Jewels Ltd Shareholding Pattern Chart

No. of Goenka Diamond & Jewels Ltd Shareholders

This stock is not held by any mutual fund

Goenka Diamond & Jewels Ltd ROCE Trend

Goenka Diamond & Jewels Ltd EPS Trend

Goenka Diamond & Jewels Ltd Key Financial Ratios

Month	Mar 24	Mar 23	Mar 22	Mar 21	Mar 20
FaceValue	1.00	1.00	1.00	1.00	1.00
Basic EPS (Rs.)	-0.09	-0.07	-0.09	-0.07	-0.08
Diluted EPS (Rs.)	-0.09	-0.07	-0.09	-0.07	-0.08
Cash EPS (Rs.)	-0.07	-0.05	-0.07	-0.05	-0.06
Book Value[Excl.RevalReserv]/Share (Rs.)	7.45	7.53	7.61	7.69	7.77
Book Value[Incl.RevalReserv]/Share (Rs.)	7.45	7.53	7.61	7.69	7.77
Revenue From Operations / Share (Rs.)	0.02	0.05	0.13	0.11	0.40
PBDIT / Share (Rs.)	-0.05	-0.03	-0.05	-0.26	-0.04
PBIT / Share (Rs.)	-0.07	-0.05	-0.06	-0.27	-0.05
PBT / Share (Rs.)	-0.08	-0.07	-0.08	-0.05	-0.07
Net Profit / Share (Rs.)	-0.08	-0.07	-0.08	-0.06	-0.07
NP After MI And SOA / Share (Rs.)	-0.08	-0.07	-0.08	-0.06	-0.07
PBDIT Margin (%)	-276.37	-71.21	-40.63	-241.36	-10.72
PBIT Margin (%)	-355.21	-105.08	-51.10	-253.24	-14.29
PBT Margin (%)	-442.15	-141.30	-64.08	-54.15	-18.80
Net Profit Margin (%)	-441.62	-141.18	-64.46	-59.16	-19.22
NP After MI And SOA Margin (%)	-441.62	-141.12	-64.45	-59.16	-19.21
Return on Networth / Equity (%)	-1.20	-0.96	-1.13	-0.84	-0.99
Return on Capital Employeed (%)	-0.96	-0.71	-0.90	-3.63	-0.74
Return On Assets (%)	-0.35	-0.28	-0.34	-0.26	-0.30
Total Debt / Equity (X)	0.76	0.75	0.74	0.01	0.01
Asset Turnover Ratio (%)	0.00	0.00	0.01	0.00	0.01
Current Ratio (X)	1.41	1.42	1.43	1.43	1.42
Quick Ratio (X)	1.40	1.40	1.41	1.40	1.38
Inventory Turnover Ratio (X)	0.03	0.12	0.28	0.15	0.49
Interest Coverage Ratio (X)	-3.18	-1.97	-3.13	-15.04	-2.38
Interest Coverage Ratio (Post Tax) (X)	-4.08	-2.90	-3.97	-16.09	-3.26
Enterprise Value (Cr.)	206.00	207.67	274.84	62.93	8.70
EV / Net Operating Revenue (X)	319.57	127.80	64.57	17.97	0.67
EV / EBITDA (X)	-115.63	-179.44	-158.90	-7.45	-6.33
MarketCap / Net Operating Revenue (X)	39.34	16.58	22.34	16.93	0.54
Price / BV (X)	0.10	0.11	0.39	0.24	0.02
Price / Net Operating Revenue (X)	39.41	16.60	22.35	16.94	0.54
EarningsYield	-0.11	-0.08	-0.02	-0.03	-0.35

Goenka Diamond & Jewels Ltd Profitability Ratios (%)

Goenka Diamond & Jewels Ltd Liquidity Ratios

Goenka Diamond & Jewels Ltd Liquidity Ratios (%)

Goenka Diamond & Jewels Ltd Interest Coverage Ratios (%)

Goenka Diamond & Jewels Ltd Valuation Ratios

Fair Value

Fair Value: 1.37

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.

Undervalued: 14.94% compared to the current price 1.19

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

Intrinsic Value: 1.36

Calculation basis:

Fair 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 fair value of the stock by analyzing its fundamental indicators along with EPS growth.

Undervalued: 14.27% compared to the current price 1.19

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

Last 5 Year EPS CAGR: -0.59%

*Investments are subject to market risks

Strength and Weakness of Goenka Diamond & Jewels Ltd Stock

Strength	Weakness
The company has higher reserves (238.65 cr) compared to borrowings (175.27 cr), indicating strong financial stability.	The stock has a low average ROCE of 1.12%, which may not be favorable. The stock has a high average Working Capital Days of 90.03, which may not be favorable. The stock has a high average Cash Conversion Cycle of 98.52, which may not be favorable. The company has not shown consistent growth in sales (157.34) and profit (-1.36).

FAQ

What is the latest fair value of Goenka Diamond & Jewels Ltd?

The latest fair value of Goenka Diamond & Jewels Ltd is ₹1.37.

What is the Market Cap of Goenka Diamond & Jewels Ltd?

The Market Cap of Goenka Diamond & Jewels Ltd is 37.7 Cr..

What is the current Stock Price of Goenka Diamond & Jewels Ltd as on 27 July 2024?

The current stock price of Goenka Diamond & Jewels Ltd as on 27 July 2024 is 1.19.

What is the High / Low of Goenka Diamond & Jewels Ltd stocks in FY 2024?

In FY 2024, the High / Low of Goenka Diamond & Jewels Ltd stocks is 1.33/0.70.

What is the Stock P/E of Goenka Diamond & Jewels Ltd?

The Stock P/E of Goenka Diamond & Jewels Ltd is .

What is the Book Value of Goenka Diamond & Jewels Ltd?

The Book Value of Goenka Diamond & Jewels Ltd is 7.45.

What is the Dividend Yield of Goenka Diamond & Jewels Ltd?

The Dividend Yield of Goenka Diamond & Jewels Ltd is 0.00 %.

What is the ROCE of Goenka Diamond & Jewels Ltd?

The ROCE of Goenka Diamond & Jewels Ltd is 0.55 %.

What is the ROE of Goenka Diamond & Jewels Ltd?

The ROE of Goenka Diamond & Jewels Ltd is 1.20 %.

What is the Face Value of Goenka Diamond & Jewels Ltd?

The Face Value of Goenka Diamond & Jewels Ltd is 1.00.