Art Nirman Financials

NSE: ARTNIRMAN

₹40.63

₹0.20 (0.49%)

As on 04-Sep-2026 15:32IST

Market cap

₹101 Cr

Revenue (TTM)

₹34 Cr

P/E Ratio

254.8

P/B Ratio

2.7

Div. Yield

0 %

Income Statement (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Operating Revenue	33.85	27.39	34.29	19.72	36.83	85.06
Total Income	34.21	27.78	34.64	19.74	36.89	85.20
Total Expenditure	28.96	24.11	32.25	18.75	46.73	82.47
EBITDA	4.90	3.28	2.04	0.97	-9.90	2.58
Depreciation	0.49	0.58	0.68	0.71	0.71	0.73
EBIT	4.41	2.69	1.37	0.26	-10.62	1.86
Interest	4.20	1.13	0.57	0.21	0.45	1.99
Other Income	0.35	0.40	0.35	0.03	0.06	0.14
Exceptional Items	--	--	--	--	--	--
Profit before Tax	0.56	1.97	1.15	0.08	-11.01	0.01
Provision for Tax	0.16	-0.03	-0.03	-0.03	-0.01	-0.01
Profit after Tax	0.40	1.99	1.18	0.11	-11.00	0.02

Liabilities (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Shareholder's Funds	37.24	37.29	35.29	34.12	34.00	45.00
Minority Interest	--	--	--	--	--	--
Non-Current Liabilities	74.42	20.10	6.30	7.09	5.65	9.90
Current Liabilities	30.71	11.43	11.59	10.68	5.32	8.32
Total Liabilities	142.37	68.82	53.18	51.89	44.98	63.22

Assets (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Non-Current Assets	4.11	5.13	6.96	6.37	7.30	7.92
Current Assets	137.68	63.69	46.22	45.52	37.68	55.30
Total Assets	142.37	68.82	53.18	51.89	44.98	63.22
Total Debt*	--	18.06	2.92	2.53	0.23	4.95
Net Current Assets	106.97	52.26	34.63	34.84	32.35	46.98
Contingent Liabilities	--	--	--	--	--	--

Cashflow (₹ Cr)	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Cash From Operating Activities	--	-13.41	1.59	-7.30	9.30	19.81
Cash Flow from Investing Activities	--	-0.42	-1.13	0.25	-0.06	0.19
Cash from Financing Activities	--	13.45	-0.18	2.09	-5.17	-20.55
Net Cash Inflow / Outflow	--	-0.38	0.28	-4.96	4.06	-0.56

Financials Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Adjusted EPS (₹)	0.16	0.80	0.47	0.05	-4.41	0.01
Cash EPS (₹)	0.16	1.03	0.74	0.33	-4.12	0.30
Adjusted Book Value (₹)	14.84	14.94	14.14	13.67	13.63	18.03
Dividend per Share (₹)	--	--	--	--	--	--
Cash Flow per Share (₹)	--	-5.37	0.64	-2.92	3.73	7.94
Free Cash Flow per Share (₹)	--	-6.19	0.47	-2.99	3.56	7.21

Profitability Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
ROCE (%)	--	6.61	4.59	0.82	-25.08	3.11
ROE (%)	1.06	5.49	3.40	0.33	-27.84	0.05
ROA (%)	0.38	3.27	2.24	0.23	-20.33	0.02
EBIT Margin (%)	13.01	9.83	3.98	1.33	-28.84	2.18
Net Margin (%)	1.16	7.17	3.40	0.57	-29.81	0.02
Cash Profit Margin (%)	--	9.41	5.41	4.16	-27.92	0.88

Growth Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Revenue Growth (%)	44.76	-20.14	73.91	-46.46	-56.71	36.91
EBIT Growth (%)	101.51	97.22	419.56	102.47	-671.47	-75.56
Net Profit Growth (%)	-73.75	69.03	950.53	101.02	--	-97.50
EPS Growth (%)	-73.74	69.02	949.56	101.02	--	-97.49
Book Value Growth (%)	--	5.64	3.46	0.33	-24.44	0.05

Valuation Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Price / Earnings	254.76	53.86	105.44	1,127.69	--	3,902.44
Price / Book Value	2.74	2.88	3.52	3.71	7.12	1.77
Dividend Yield (%)	--	--	--	--	--	--
EV/EBITDA	31.89	33.09	51.32	128.91	-24.09	30.73
Close Price (₹)	41.83	43.00	49.80	50.70	97.00	32.00
High Price (₹)	66.97	97.70	88.60	128.50	195.90	32.00
Low Price (₹)	29.39	41.17	40.50	49.60	29.50	16.80
Market Cap (₹ Cr)	101.40	107.31	124.28	126.53	242.07	79.86

Solvency Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Debt to Equity	1.96	0.48	0.08	0.07	0.01	0.11
Short term debt to equity ratio	--	0.00	0.00	0.00	0.00	0.00
Current Ratio	4.48	5.57	3.99	4.26	7.08	6.65
Quick Ratio	2.03	1.88	2.34	2.92	5.53	2.66
Interest Coverage	1.13	2.75	3.01	1.40	-23.37	1.01

Operating Efficiency Ratios	TTM	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21
Debtors to sales (%)	57.17	9.11	9.70	116.68	48.76	16.61
Asset Turnover	0.32	0.45	0.65	0.41	0.68	0.84
Receivable days	--	38.78	140.14	379.14	159.01	75.15
Inventory Days	--	408.75	177.94	208.67	205.36	284.25
Payable days	--	-1,262.31	125.53	168.62	25.50	32.77
Cash Conversion Cycle	--	1,709.84	192.55	419.19	338.87	326.63

*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.

Income Statement (₹ Cr)