HS India Ltd: Intrinsic Value & Share Price Analysis

Share Price and Basic Stock Data

Last Updated: September 15, 2025, 11:27 am

Quick Insight

HS India Ltd, a player in the Hotels, Resorts & Restaurants sector, trades at ₹13.2 with a market capitalization of ₹21.4 Cr. With a P/E ratio of 14.8, Return on Equity (ROE) at 4.51%, and Return on Capital Employed (ROCE) at 7.04%, the company's financial health appears moderate compared to sector averages. The Operating Profit Margin (OPM) stands at 8.77%, indicating room for improvement in operational efficiency. The Price-to-Book Value (P/BV) ratio of 0.62x suggests the stock might be undervalued, possibly attracting value investors. However, the low ROE and ROCE figures signal inefficiencies in capital utilization, requiring attention from management to enhance shareholder returns.

On the positive side, HS India Ltd boasts a significant promoter holding of 41.11%, indicating a vested interest in the company's success. The healthy Interest Coverage Ratio (ICR) of 2.79x reflects the firm's ability to service its debt obligations comfortably. Nevertheless, the company's reliance on borrowings of ₹16.27 Cr and a modest Net Profit of ₹1.41 Cr pose risks, especially in a capital-intensive industry prone to economic downturns and regulatory changes. Looking ahead, improving operational efficiencies, reducing debt levels, and expanding the customer base could bolster the company's prospects in a highly competitive sector. Indian investors should closely monitor the company's efforts to enhance profitability and mitigate risks to make informed investment decisions.

Competitors of HS India Ltd

All Competitor Stocks of HS India Ltd

Quarterly Result

Last Updated: August 19, 2025, 2:10 pm

Below is a detailed analysis of the quarterly data for HS India Ltd based on the most recent figures (Jun 2025) and their trends compared to the previous period:

• For Sales, as of Jun 2025, the value is 5.93 Cr.. The value appears to be declining and may need further review. It has decreased from 7.32 Cr. (Mar 2025) to 5.93 Cr., marking a decrease of 1.39 Cr..
• For Expenses, as of Jun 2025, the value is 5.41 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 6.24 Cr. (Mar 2025) to 5.41 Cr., marking a decrease of 0.83 Cr..
• For Operating Profit, as of Jun 2025, the value is 0.52 Cr.. The value appears to be declining and may need further review. It has decreased from 1.08 Cr. (Mar 2025) to 0.52 Cr., marking a decrease of 0.56 Cr..
• For OPM %, as of Jun 2025, the value is 8.77%. The value appears to be declining and may need further review. It has decreased from 14.75% (Mar 2025) to 8.77%, marking a decrease of 5.98%.
• For Other Income, as of Jun 2025, the value is 0.16 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2025) which recorded 0.16 Cr..
• For Interest, as of Jun 2025, the value is 0.35 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 0.38 Cr. (Mar 2025) to 0.35 Cr., marking a decrease of 0.03 Cr..
• For Depreciation, as of Jun 2025, the value is 0.21 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 0.24 Cr. (Mar 2025) to 0.21 Cr., marking a decrease of 0.03 Cr..
• For Profit before tax, as of Jun 2025, the value is 0.12 Cr.. The value appears to be declining and may need further review. It has decreased from 0.62 Cr. (Mar 2025) to 0.12 Cr., marking a decrease of 0.50 Cr..
• For Tax %, as of Jun 2025, the value is 0.00%. The value appears to be improving (decreasing) as expected. It has decreased from 27.42% (Mar 2025) to 0.00%, marking a decrease of 27.42%.
• For Net Profit, as of Jun 2025, the value is 0.13 Cr.. The value appears to be declining and may need further review. It has decreased from 0.44 Cr. (Mar 2025) to 0.13 Cr., marking a decrease of 0.31 Cr..
• For EPS in Rs, as of Jun 2025, the value is 0.08. The value appears to be declining and may need further review. It has decreased from 0.27 (Mar 2025) to 0.08, marking a decrease of 0.19.

Overall, while many items appear to show a positive trend, any significant downward movement warrant further investigation.

Profit & Loss - Annual Report

Last Updated: August 23, 2025, 12:59 pm

Balance Sheet

Last Updated: September 10, 2025, 3:49 pm

Below is a detailed analysis of the balance sheet data for HS India Ltd based on the most recent figures (Mar 2025) and their trends compared to the previous period:

• For Equity Capital, as of Mar 2025, the value is 16.24 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded 16.24 Cr..
• For Reserves, as of Mar 2025, the value is 15.66 Cr.. The value appears strong and on an upward trend. It has increased from 14.37 Cr. (Mar 2024) to 15.66 Cr., marking an increase of 1.29 Cr..
• For Borrowings, as of Mar 2025, the value is 16.27 Cr.. The value appears to be improving (decreasing). However, Borrowings exceed Reserves, which may signal higher financial risk. It has decreased from 19.19 Cr. (Mar 2024) to 16.27 Cr., marking a decrease of 2.92 Cr..
• For Other Liabilities, as of Mar 2025, the value is 1.77 Cr.. The value appears to be improving (decreasing). It has decreased from 2.13 Cr. (Mar 2024) to 1.77 Cr., marking a decrease of 0.36 Cr..
• For Total Liabilities, as of Mar 2025, the value is 49.94 Cr.. The value appears to be improving (decreasing). It has decreased from 51.93 Cr. (Mar 2024) to 49.94 Cr., marking a decrease of 1.99 Cr..
• For Fixed Assets, as of Mar 2025, the value is 10.58 Cr.. The value appears to be declining and may need further review. It has decreased from 10.59 Cr. (Mar 2024) to 10.58 Cr., marking a decrease of 0.01 Cr..
• For CWIP, as of Mar 2025, the value is 0.00 Cr.. The value appears to be declining and may need further review. It has decreased from 0.18 Cr. (Mar 2024) to 0.00 Cr., marking a decrease of 0.18 Cr..
• For Investments, as of Mar 2025, the value is 2.69 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded 2.69 Cr..
• For Other Assets, as of Mar 2025, the value is 36.67 Cr.. The value appears to be declining and may need further review. It has decreased from 38.47 Cr. (Mar 2024) to 36.67 Cr., marking a decrease of 1.80 Cr..
• For Total Assets, as of Mar 2025, the value is 49.94 Cr.. The value appears to be declining and may need further review. It has decreased from 51.93 Cr. (Mar 2024) to 49.94 Cr., marking a decrease of 1.99 Cr..

However, the Borrowings (16.27 Cr.) are higher than the Reserves (15.66 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.

Cash Flow

Free Cash Flow

Share Holding Pattern

Key Financial Ratios

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

• For FaceValue, as of Mar 25, the value is 10.00. This value is within the healthy range. There is no change compared to the previous period (Mar 24) which recorded 10.00.
• For Basic EPS (Rs.), as of Mar 25, the value is 0.86. This value is below the healthy minimum of 5. It has increased from 0.79 (Mar 24) to 0.86, marking an increase of 0.07.
• For Diluted EPS (Rs.), as of Mar 25, the value is 0.86. This value is below the healthy minimum of 5. It has increased from 0.79 (Mar 24) to 0.86, marking an increase of 0.07.
• For Cash EPS (Rs.), as of Mar 25, the value is 1.42. This value is below the healthy minimum of 3. It has decreased from 1.51 (Mar 24) to 1.42, marking a decrease of 0.09.
• For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 25, the value is 19.64. It has increased from 18.85 (Mar 24) to 19.64, marking an increase of 0.79.
• For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 25, the value is 19.64. It has increased from 18.85 (Mar 24) to 19.64, marking an increase of 0.79.
• For Revenue From Operations / Share (Rs.), as of Mar 25, the value is 16.58. It has increased from 15.76 (Mar 24) to 16.58, marking an increase of 0.82.
• For PBDIT / Share (Rs.), as of Mar 25, the value is 2.68. This value is within the healthy range. It has decreased from 2.82 (Mar 24) to 2.68, marking a decrease of 0.14.
• For PBIT / Share (Rs.), as of Mar 25, the value is 2.13. This value is within the healthy range. There is no change compared to the previous period (Mar 24) which recorded 2.13.
• For PBT / Share (Rs.), as of Mar 25, the value is 1.17. This value is within the healthy range. It has increased from 1.00 (Mar 24) to 1.17, marking an increase of 0.17.
• For Net Profit / Share (Rs.), as of Mar 25, the value is 0.86. This value is below the healthy minimum of 2. It has increased from 0.82 (Mar 24) to 0.86, marking an increase of 0.04.
• For PBDIT Margin (%), as of Mar 25, the value is 16.15. This value is within the healthy range. It has decreased from 17.87 (Mar 24) to 16.15, marking a decrease of 1.72.
• For PBIT Margin (%), as of Mar 25, the value is 12.82. This value is within the healthy range. It has decreased from 13.49 (Mar 24) to 12.82, marking a decrease of 0.67.
• For PBT Margin (%), as of Mar 25, the value is 7.04. This value is below the healthy minimum of 10. It has increased from 6.37 (Mar 24) to 7.04, marking an increase of 0.67.
• For Net Profit Margin (%), as of Mar 25, the value is 5.24. This value is within the healthy range. It has increased from 5.20 (Mar 24) to 5.24, marking an increase of 0.04.
• For Return on Networth / Equity (%), as of Mar 25, the value is 4.42. This value is below the healthy minimum of 15. It has increased from 4.35 (Mar 24) to 4.42, marking an increase of 0.07.
• For Return on Capital Employeed (%), as of Mar 25, the value is 7.77. This value is below the healthy minimum of 10. It has increased from 7.63 (Mar 24) to 7.77, marking an increase of 0.14.
• For Return On Assets (%), as of Mar 25, the value is 2.83. This value is below the healthy minimum of 5. It has increased from 2.56 (Mar 24) to 2.83, marking an increase of 0.27.
• For Long Term Debt / Equity (X), as of Mar 25, the value is 0.39. This value is within the healthy range. It has decreased from 0.47 (Mar 24) to 0.39, marking a decrease of 0.08.
• For Total Debt / Equity (X), as of Mar 25, the value is 0.51. This value is within the healthy range. It has decreased from 0.62 (Mar 24) to 0.51, marking a decrease of 0.11.
• For Asset Turnover Ratio (%), as of Mar 25, the value is 0.52. It has increased from 0.49 (Mar 24) to 0.52, marking an increase of 0.03.
• For Current Ratio (X), as of Mar 25, the value is 6.66. This value exceeds the healthy maximum of 3. It has increased from 5.70 (Mar 24) to 6.66, marking an increase of 0.96.
• For Quick Ratio (X), as of Mar 25, the value is 6.49. This value exceeds the healthy maximum of 2. It has increased from 5.58 (Mar 24) to 6.49, marking an increase of 0.91.
• For Inventory Turnover Ratio (X), as of Mar 25, the value is 31.34. This value exceeds the healthy maximum of 8. It has increased from 31.04 (Mar 24) to 31.34, marking an increase of 0.30.
• For Interest Coverage Ratio (X), as of Mar 25, the value is 2.79. This value is below the healthy minimum of 3. It has increased from 2.52 (Mar 24) to 2.79, marking an increase of 0.27.
• For Interest Coverage Ratio (Post Tax) (X), as of Mar 25, the value is 1.91. This value is below the healthy minimum of 3. It has increased from 1.74 (Mar 24) to 1.91, marking an increase of 0.17.
• For Enterprise Value (Cr.), as of Mar 25, the value is 30.54. It has decreased from 36.75 (Mar 24) to 30.54, marking a decrease of 6.21.
• For EV / Net Operating Revenue (X), as of Mar 25, the value is 1.13. This value is within the healthy range. It has decreased from 1.44 (Mar 24) to 1.13, marking a decrease of 0.31.
• For EV / EBITDA (X), as of Mar 25, the value is 7.02. This value is within the healthy range. It has decreased from 8.04 (Mar 24) to 7.02, marking a decrease of 1.02.
• For MarketCap / Net Operating Revenue (X), as of Mar 25, the value is 0.74. This value is below the healthy minimum of 1. It has decreased from 1.02 (Mar 24) to 0.74, marking a decrease of 0.28.
• For Price / BV (X), as of Mar 25, the value is 0.62. This value is below the healthy minimum of 1. It has decreased from 0.85 (Mar 24) to 0.62, marking a decrease of 0.23.
• For Price / Net Operating Revenue (X), as of Mar 25, the value is 0.74. This value is below the healthy minimum of 1. It has decreased from 1.02 (Mar 24) to 0.74, marking a decrease of 0.28.
• For EarningsYield, as of Mar 25, the value is 0.07. This value is below the healthy minimum of 5. It has increased from 0.05 (Mar 24) to 0.07, marking an increase of 0.02.

Overall, while many metrics show healthy performance, any figures highlighted in red or significant downward trends warrant further investigation.

Fair Value

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