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Last Updated on: 17 November, 2024
Author: Getaka|Social: Getaka Financial Services X (Earlier Twitter) Profile Getaka Financial Services LinkedIn Logo

Kaushalya Infrastructure Development Corpn Ltd: Intrinsic Value and Fundamental Analysis

Share Price and Basic Stock Data

Last Updated: November 15, 2024, 2:58 pm

Market Cap 32.2 Cr.
Current Price 929
High / Low1,223/570
Stock P/E1.85
Book Value 2,193
Dividend Yield0.00 %
ROCE24.6 %
ROE24.8 %
Face Value 1,000
PEG Ratio0.04

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

View Share Price Target for Kaushalya Infrastructure Development Corpn Ltd

Competitors of Kaushalya Infrastructure Development Corpn Ltd

Stock NameMarket CapCurrent PriceHigh / LowStock P/EBook ValueDividend YieldROCEROEFace Value
IITL Projects Ltd 26.3 Cr. 52.667.2/15.08.13 70.70.00 %%% 10.0
HB Estate Developers Ltd 182 Cr. 93.6125/41.024.5 80.10.00 %7.00 %2.39 % 10.0
Hazoor Multi Projects Ltd 1,000 Cr. 50.863.9/13.311.9 19.50.59 %%% 1.00
Gyan Developers & Builders Ltd 7.20 Cr. 24.033.8/6.42 12.70.00 %4.02 %3.75 % 10.0
GG Dandekar Properties Ltd 57.1 Cr. 120163/87.4 96.90.00 %1.27 %9.45 % 1.00
Industry Average17,899.51 Cr271.4132.77129.590.16%24.93%17.75%22.76

All Competitor Stocks of Kaushalya Infrastructure Development Corpn Ltd

Quarterly Result

MonthSep 2020Dec 2020Mar 2021Jun 2021Sep 2021Dec 2021Mar 2022Jun 2022Sep 2022Dec 2022Mar 2023Jun 2023Sep 2023
Sales0.020.060.140.020.020.050.050.030.030.040.030.020.03
Expenses0.230.271.510.490.780.360.530.340.520.301.150.831.14
Operating Profit-0.21-0.21-1.37-0.47-0.76-0.31-0.48-0.31-0.49-0.26-1.12-0.81-1.11
OPM %-1,050.00%-350.00%-978.57%-2,350.00%-3,800.00%-620.00%-960.00%-1,033.33%-1,633.33%-650.00%-3,733.33%-4,050.00%-3,700.00%
Other Income0.200.081.000.040.030.123.080.140.890.4016.572.060.73
Interest0.020.010.000.020.000.000.010.000.000.000.000.000.00
Depreciation0.100.100.080.080.070.070.060.050.030.030.030.030.02
Profit before tax-0.13-0.24-0.45-0.53-0.80-0.262.53-0.220.370.1115.421.22-0.40
Tax %76.92%-70.83%-557.78%-9.43%7.50%34.62%24.51%36.36%-5.41%72.73%1.56%9.84%280.00%
Net Profit-0.03-0.40-2.97-0.57-0.74-0.161.91-0.150.400.0315.171.090.72
EPS in Rs-0.03-0.14-0.87-0.18-0.23-0.060.55-0.050.110.004.370.310.20

Last Updated: Unknown

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: Unknown

MonthMar 2012Mar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023TTM
Sales10426156100002000
Expenses922122756511063223
Operating Profit115-8-1-56-5-1-9-6-1-1-2-3
OPM %11%19%-53%-15%-9,756%-1,682%-281%-4,264%-3,394%-30%-993%-1,317%-2,750%
Other Income0001110260631720
Interest7767-0-00000000
Depreciation0001000000000
Profit before tax5-2-14-7-55-4-117-6511616
Tax %33%-1%0%2%0%1%10%-36%2%86%54%1%
Net Profit3-2-14-7-55-4-122-6101517
EPS in Rs1.57-1.03-4.03-2.11-15.81-1.12-0.306.49-1.780.180.124.464.88
Dividend Payout %0%0%0%0%0%0%0%0%0%0%0%0%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year2012-20132013-20142014-20152015-20162016-20172017-20182018-20192019-20202020-20212021-2022
YoY Net Profit Growth (%)-166.67%-600.00%50.00%-685.71%92.73%75.00%2300.00%-127.27%116.67%-100.00%
Change in YoY Net Profit Growth (%)0.00%-433.33%650.00%-735.71%778.44%-17.73%2225.00%-2427.27%243.94%-216.67%

Kaushalya Infrastructure Development Corpn Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 10 years from 2012-2013 to 2021-2022.

Growth

Compounded Sales Growth
10 Years:-37%
5 Years:-9%
3 Years:-60%
TTM:25%
Compounded Profit Growth
10 Years:12%
5 Years:-7%
3 Years:192%
TTM:3%
Stock Price CAGR
10 Years:4%
5 Years:79%
3 Years:55%
1 Year:26%
Return on Equity
10 Years:-4%
5 Years:11%
3 Years:20%
Last Year:25%

Last Updated: Unknown

Balance Sheet

Last Updated: November 14, 2024, 9:33 pm

MonthMar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Sep 2024
Equity Capital20353535353535353535353535
Reserves705850-5-9-913455213741
Borrowings505562616258313024242200
Other Liabilities774845323118171652323
Total Liabilities21619619112312010095846966817479
Fixed Assets5656444655444433
CWIP0000000000000
Investments15151553505049414139555560
Other Assets14512413267644541392423221515
Total Assets21619619112312010095846966817479

Reserves and Borrowings Chart

Cash Flow

MonthMar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024
Cash from Operating Activity +9-3-3-2326-1-15-412
Cash from Investing Activity +-13-1324-3-1131514
Cash from Financing Activity +440-21-5-1-2-6-1-2-6
Net Cash Flow-0-10-101-1-0-00-00

Free Cash Flow

MonthMar 2012Mar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023
Free Cash Flow11.00-45.00-63.00-63.00-117.00-67.00-59.00-40.00-36.00-25.00-25.00-24.00

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

MonthMar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024
Debtor Days1,3241,9145,01024,10338,49418,86222,87927,9227567,4568,8216,622
Inventory Days307492001151,7883,4314,1983524300
Days Payable8,5988842,6442,57244,20282,41797,7294493,772
Cash Conversion Cycle-6,9661,0792,56621,645-3,91918,862-56,107-65,6093423,9288,8216,622
Working Capital Days8701,4843,88512,42315,825-44713,40512,7755135,7625,3846,231
ROCE %4%-5%-1%-46%-5%-1%20%-7%7%-2%23%25%

Financial Efficiency Indicators Chart

Share Holding Pattern

MonthSep 2021Dec 2021Mar 2022Jun 2022Sep 2022Dec 2022Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024
Promoters51.42%51.42%51.42%51.42%51.42%51.42%51.42%51.42%51.42%51.42%51.42%51.42%
Public48.58%48.58%48.58%48.58%48.58%48.58%48.57%48.57%48.57%48.58%48.58%48.58%
No. of Shareholders19,03319,27321,29322,00021,80922,28422,10222,23822,60322,61514,41613,816

Shareholding Pattern Chart

No. of Shareholders

This stock is not held by any mutual fund

ROCE Trend

EPS Trend

Key Financial Ratios

MonthMar 24Mar 23Mar 22Mar 21Mar 20
FaceValue1000.0010.0010.0010.0010.00
Basic EPS (Rs.)436.144.460.120.18-1.78
Diluted EPS (Rs.)436.144.460.120.18-1.78
Cash EPS (Rs.)323.10-0.400.170.25-1.32
Book Value[Excl.RevalReserv]/Share (Rs.)2117.8016.7912.3412.2112.03
Book Value[Incl.RevalReserv]/Share (Rs.)2117.8016.5011.8611.6011.42
Revenue From Operations / Share (Rs.)4.100.030.030.650.05
PBDIT / Share (Rs.)401.80-0.33-0.511.39-1.35
PBIT / Share (Rs.)399.40-0.37-0.591.27-1.47
PBT / Share (Rs.)399.30-0.370.241.27-1.48
Net Profit / Share (Rs.)320.70-0.440.090.14-1.45
NP After MI And SOA / Share (Rs.)436.104.430.120.18-1.78
PBDIT Margin (%)9643.03-942.68-1285.60211.03-2584.04
PBIT Margin (%)9585.37-1051.92-1488.50194.12-2817.83
PBT Margin (%)9584.47-1055.70609.89193.40-2836.45
Net Profit Margin (%)7696.67-1235.28237.3822.36-2774.40
NP After MI And SOA Margin (%)10466.9412329.09311.0528.04-3407.59
Return on Networth / Equity (%)20.9626.911.021.54-15.00
Return on Capital Employeed (%)18.83-2.28-4.9710.96-12.83
Return On Assets (%)20.4018.970.640.92-7.28
Total Debt / Equity (X)0.000.380.570.580.72
Asset Turnover Ratio (%)0.000.000.000.020.00
Current Ratio (X)12.610.150.140.270.48
Quick Ratio (X)12.610.150.140.270.47
Inventory Turnover Ratio (X)0.003.541.380.420.08
Interest Coverage Ratio (X)10703.77-249.51-57.02292.54-138.82
Interest Coverage Ratio (Post Tax) (X)8544.31-325.96-82.5532.01-148.04
Enterprise Value (Cr.)21.2535.9036.7930.2031.35
EV / Net Operating Revenue (X)147.23288.55267.5713.29173.67
EV / EBITDA (X)1.53-30.61-20.816.30-6.72
MarketCap / Net Operating Revenue (X)142.19104.6789.912.387.10
Price / BV (X)0.280.220.290.130.03
Price / Net Operating Revenue (X)144.51107.4391.542.387.12
EarningsYield0.731.180.030.11-4.80

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

Fair Value

Fair Value of Kaushalya Infrastructure Development Corpn Ltd as of November 17, 2024 is: 1,026.27

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 November 17, 2024, Kaushalya Infrastructure Development Corpn Ltd is Undervalued by 10.47% compared to the current share price 929.00

Intrinsic Value of Kaushalya Infrastructure Development Corpn Ltd as of November 17, 2024 is: 1,542.08

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 November 17, 2024, Kaushalya Infrastructure Development Corpn Ltd is Undervalued by 65.99% compared to the current share price 929.00

Last 5 Year EPS CAGR: 50.26%

*Investments are subject to market risks

Strength and Weakness

StrengthWeakness
    1. The stock has a low average ROCE of 1.00%, which may not be favorable.
    2. The stock has a high average Working Capital Days of 84.00, which may not be favorable.
    3. The stock has a high average Cash Conversion Cycle of 22.58, which may not be favorable.
    4. The company has higher borrowings (36.85) compared to reserves (21.62), which may suggest financial risk.
    5. The company has not shown consistent growth in sales (11.85) and profit (-2.23).

    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 Kaushalya Infrastructure Development Corpn Ltd:
      1. Net Profit Margin: 7696.67%
        • 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: 18.83% (Industry Average ROCE: 24.93%)
        • 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%: 20.96% (Industry Average ROE: 17.75%)
        • 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): 8544.31
        • 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: 12.61
        • 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: 1.85 (Industry average Stock P/E: 32.77)
        • 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
        • 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

    Kaushalya Infrastructure Development Corpn.Ltd. is a Public Limited Listed company incorporated on 04/06/1992 and has its registered office in the State of West Bengal, India. Company’s Corporate Identification Number(CIN) is L51216WB1992PLC055629 and registration number is 055629. Currently company belongs to the Industry of Construction & Contracting. Company’s Total Operating Revenue is Rs. 0.14 Cr. and Equity Capital is Rs. 34.63 Cr. for the Year ended 31/03/2022.
    INDUSTRYADDRESSCONTACT
    Construction, Contracting & EngineeringHB 170, Sector III, Kolkata West Bengal 700106info@kaushalya.net
    http://www.kaushalya.net
    Management
    NamePosition Held
    Mr. Mahesh MehraWhole Time Director
    Mrs. Minoti NathIndependent Woman Director
    Mr. Ram Krishna MondalIndependent Director
    Mr. Sandip SarkarIndependent Director
    Mr. Tarak Nath MishraWhole Time Director
    Mr. Sanjay Lal GuptaWhole Time Director

    FAQ

    What is the latest intrinsic value of Kaushalya Infrastructure Development Corpn Ltd?

    The latest intrinsic value of Kaushalya Infrastructure Development Corpn Ltd as on 17 November 2024 is ₹1026.27, which is 10.47% higher than the current market price of ₹929.00.

    What is the Market Cap of Kaushalya Infrastructure Development Corpn Ltd?

    The Market Cap of Kaushalya Infrastructure Development Corpn Ltd is 32.2 Cr..

    What is the current Stock Price of Kaushalya Infrastructure Development Corpn Ltd as on 17 November 2024?

    The current stock price of Kaushalya Infrastructure Development Corpn Ltd as on 17 November 2024 is ₹929.

    What is the High / Low of Kaushalya Infrastructure Development Corpn Ltd stocks in FY 2024?

    In FY 2024, the High / Low of Kaushalya Infrastructure Development Corpn Ltd stocks is 1,223/570.

    What is the Stock P/E of Kaushalya Infrastructure Development Corpn Ltd?

    The Stock P/E of Kaushalya Infrastructure Development Corpn Ltd is 1.85.

    What is the Book Value of Kaushalya Infrastructure Development Corpn Ltd?

    The Book Value of Kaushalya Infrastructure Development Corpn Ltd is 2,193.

    What is the Dividend Yield of Kaushalya Infrastructure Development Corpn Ltd?

    The Dividend Yield of Kaushalya Infrastructure Development Corpn Ltd is 0.00 %.

    What is the ROCE of Kaushalya Infrastructure Development Corpn Ltd?

    The ROCE of Kaushalya Infrastructure Development Corpn Ltd is 24.6 %.

    What is the ROE of Kaushalya Infrastructure Development Corpn Ltd?

    The ROE of Kaushalya Infrastructure Development Corpn Ltd is 24.8 %.

    What is the Face Value of Kaushalya Infrastructure Development Corpn Ltd?

    The Face Value of Kaushalya Infrastructure Development Corpn Ltd is 1,000.

    About the Author

    Author Avatar
    Getaka

    Getaka, CFA, a financial analyst with 15 years of experience in the industry. Getaka holds an MBA degree and the Chartered Financial Analyst designation, demonstrating his profound understanding of financial analysis and investment management. Throughout his career, he has conducted numerous financial analyses and due diligence processes for companies in the industry, and has a strong track record of identifying key trends and opportunities. He leverages his expertise to deliver a thorough financial analysis of a company, encompassing its financial performance, key ratios, future prospects, and risks. Getaka is committed to providing accurate, reliable, and trustworthy information to help readers make informed decisions about their finances and investments.

    Disclaimer: This article is for informational purposes only and should not be construed as financial advice. The author is not a SEBI registered financial advisor and does not have any vested interest in Kaushalya Infrastructure Development Corpn Ltd. Investors are advised to conduct their own due diligence and consult with a financial professional before making any investment decisions. The information provided in this article is based on publicly available data and the author's analysis, but it may not be comprehensive or up-to-date. The author and getaka.co.in are not responsible for any errors or omissions in the content. This article is not intended to promote any particular investment strategy or recommendation, and readers should consult with their own financial advisors before making any investment decisions. Data Source: NSE