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Last Updated on: 23 June, 2024|Author: Getaka | Social: X Twitter Profile

Fundamental Analysis of Kaushalya Infrastructure Development Corpn Ltd

About the Company - Kaushalya Infrastructure Development Corpn Ltd

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, Salt Lake City 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

Basic Stock Data of Kaushalya Infrastructure Development Corpn Ltd

Last Updated: June 22, 2024, 10:38 pm

Market Cap 24.5 Cr.
Current Price 707
High / Low1,079/444
Stock P/E1.62
Book Value 2,080
Dividend Yield0.00 %
ROCE23.4 %
ROE23.6 %
Face Value 1,000
PEG Ratio0.03

Kaushalya Infrastructure Development Corpn Ltd Quarterly Results

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

Kaushalya Infrastructure Development Corpn Ltd Quarterly Chart

Kaushalya Infrastructure Development Corpn Ltd Profit & Loss

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%

Kaushalya Infrastructure Development Corpn Ltd Profit & Loss Yearly Chart

Kaushalya Infrastructure Development Corpn Ltd Growth

Compounded Sales Growth
10 Years:-42%
5 Years:-17%
3 Years:-13%
TTM:-20%
Compounded Profit Growth
10 Years:26%
5 Years:80%
3 Years:71%
TTM:11249%
Stock Price CAGR
10 Years:0%
5 Years:60%
3 Years:78%
1 Year:73%
Return on Equity
10 Years:-10%
5 Years:16%
3 Years:12%
Last Year:33%

Last Updated: May 1, 2024, 12:06 pm

Kaushalya Infrastructure Development Corpn Ltd Balance Sheet

MonthMar 2012Mar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Sep 2023
Equity Capital20203535353535353535353535
Reserves72705850-5-9-9134552124
Borrowings43505562616258313024242221
Other Liabilities6477484532311817165234
Total Liabilities199216196191123120100958469668183
Fixed Assets54565644465544443
CWIP0000000000000
Investments3151515535050494141395555
Other Assets142145124132676445413924232224
Total Assets199216196191123120100958469668183

Kaushalya Infrastructure Development Corpn Ltd Reserves and Borrowings Chart

Kaushalya Infrastructure Development Corpn Ltd Cash Flow

MonthMar 2012Mar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023
Cash from Operating Activity -59-3-3-2326-1-15-41
Cash from Investing Activity -4-13-1324-3-113151
Cash from Financing Activity 6440-21-5-1-2-6-1-2
Net Cash Flow-3-0-10-101-1-0-00-0

Kaushalya Infrastructure Development Corpn Ltd Financial Efficiency Indicators

MonthMar 2012Mar 2013Mar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023
Debtor Days2551,3241,9145,01024,10338,49418,86222,87927,9227567,4568,821
Inventory Days102307492001151,7883,4314,198352430
Days Payable1,5038,5988842,6442,57244,20282,41797,7294493,772
Cash Conversion Cycle-1,145-6,9661,0792,56621,645-3,91918,862-56,107-65,6093423,9288,821
Working Capital Days2508701,4843,88512,42315,825-44713,40512,7755135,7625,384
ROCE %9%4%-5%-1%-46%-5%-1%20%-7%7%-2%23%

Kaushalya Infrastructure Development Corpn Ltd Financial Efficiency Indicators Chart

Kaushalya Infrastructure Development Corpn Ltd Share Holding Pattern

MonthDec 2020Mar 2021Jun 2021Sep 2021Dec 2021Mar 2022Jun 2022Sep 2022Dec 2022Mar 2023Jun 2023Sep 2023
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%48.58%48.58%48.58%48.57%48.57%48.57%
No. of Shareholders19,04919,00118,80619,03319,27321,29322,00021,80922,28422,10222,23822,603

Kaushalya Infrastructure Development Corpn Ltd Shareholding Pattern Chart

No. of Kaushalya Infrastructure Development Corpn Ltd Shareholders

This stock is not held by any mutual fund

Kaushalya Infrastructure Development Corpn Ltd ROCE Trend

Kaushalya Infrastructure Development Corpn Ltd EPS Trend

Kaushalya Infrastructure Development Corpn Ltd 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

Kaushalya Infrastructure Development Corpn Ltd Profitability Ratios (%)

Kaushalya Infrastructure Development Corpn Ltd Liquidity Ratios

Kaushalya Infrastructure Development Corpn Ltd Liquidity Ratios (%)

Kaushalya Infrastructure Development Corpn Ltd Interest Coverage Ratios (%)

Kaushalya Infrastructure Development Corpn Ltd Valuation Ratios

Fair Value

Fair Value: 811.13

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: 14.73% compared to the current price 707

Intrinsic Value: 1,218.81

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: 72.39% compared to the current price ₹707

Last 5 Year EPS CAGR: 50.26%

*Investments are subject to market risks

Strength and Weakness of Kaushalya Infrastructure Development Corpn Ltd Stock

StrengthWeakness
    1. The stock has a low average ROCE of -0.33%, which may not be favorable.
    2. The stock has a high average Working Capital Days of 104.33, which may not be favorable.
    3. The stock has a high average Cash Conversion Cycle of 22.00, which may not be favorable.
    4. The company has higher borrowings (41.77) compared to reserves (23.00), which may suggest financial risk.
    5. The company has not shown consistent growth in sales (11.85) and profit (-2.23).

    FAQ

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

    The latest fair value of Kaushalya Infrastructure Development Corpn Ltd is ₹811.13.

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

    The Market Cap of Kaushalya Infrastructure Development Corpn Ltd is 24.5 Cr..

    What is the current Stock Price of Kaushalya Infrastructure Development Corpn Ltd as on 23 June 2024?

    The current stock price of Kaushalya Infrastructure Development Corpn Ltd as on 23 June 2024 is ₹707.

    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 1,079/444.

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

    The Stock P/E of Kaushalya Infrastructure Development Corpn Ltd is 1.62.

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

    The Book Value of Kaushalya Infrastructure Development Corpn Ltd is 2,080.

    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 23.4 %.

    What is the ROE of Kaushalya Infrastructure Development Corpn Ltd?

    The ROE of Kaushalya Infrastructure Development Corpn Ltd is 23.6 %.

    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