Essen Spec Financials

NSE: ESFL

₹101.55

₹-1.55 (-1.50%)

As on 30-Oct-2026IST

Market cap

₹252 Cr

Revenue (TTM)

₹134 Cr

P/E Ratio

--

P/B Ratio

1.7

Div. Yield

0 %

Annual
Quarterly

Income Statement (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17
Operating Revenue	134.10	163.05	173.00	142.68	119.44	117.44
Total Income	135.54	164.53	175.80	145.47	120.57	118.57
Total Expenditure	145.38	162.59	152.12	119.55	98.96	104.91
EBITDA	-11.29	0.46	20.89	23.13	20.48	12.52
Depreciation	3.04	4.22	5.73	5.43	3.74	3.95
EBIT	-14.32	-3.75	15.15	17.70	16.74	8.58
Interest	2.45	2.00	2.08	1.69	2.62	2.84
Other Income	1.45	1.48	2.80	2.79	1.14	1.14
Exceptional Items	--	--	--	--	--	--
Profit before Tax	-15.33	-4.27	15.87	18.80	15.26	6.87
Provision for Tax	-4.41	-0.23	4.31	4.56	1.05	1.70
Profit after Tax	-10.92	-4.04	11.55	14.24	14.21	5.17

Liabilities (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17
Shareholder's Funds	146.65	146.56	153.14	143.09	85.35	72.25
Minority Interest	--	--	--	--	--	--
Non-Current Liabilities	33.11	20.14	1.30	1.68	5.43	8.30
Current Liabilities	56.90	40.39	37.54	7.91	18.93	38.05
Total Liabilities	236.65	207.09	191.98	152.68	109.71	118.59

Assets (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17
Non-Current Assets	89.02	80.09	48.75	44.65	45.09	45.82
Current Assets	143.92	127.00	143.23	108.03	64.62	72.77
Total Assets	236.65	207.09	191.98	152.68	109.71	118.59
Total Debt*	--	46.76	17.46	--	6.57	25.83
Net Current Assets	87.03	86.62	105.69	100.12	45.69	34.72
Contingent Liabilities	--	0.02	0.02	0.62	2.17	2.17

Cashflow (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17
Cash From Operating Activities	--	0.52	-18.51	-2.87	25.27	-6.90
Cash Flow from Investing Activities	--	-25.35	0.21	-28.19	-3.09	-2.68
Cash from Financing Activities	--	24.82	13.83	35.24	-21.87	7.57
Net Cash Inflow / Outflow	--	-0.02	-4.47	4.17	0.31	-2.01

Financials Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17
Adjusted EPS (₹)	-4.47	-1.63	4.65	5.73	7.40	2.69
Cash EPS (₹)	-4.40	0.07	6.96	7.92	9.35	4.75
Adjusted Book Value (₹)	59.04	59.00	61.65	57.61	44.45	37.63
Dividend per Share (₹)	--	--	1.00	0.63	--	--
Cash Flow per Share (₹)	--	0.21	-7.45	-1.39	15.79	-4.31
Free Cash Flow per Share (₹)	--	-14.46	-9.72	-1.09	14.38	-9.77

Profitability Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17
ROCE (%)	--	-1.25	11.44	17.44	18.82	10.76
ROE (%)	-7.57	-2.70	7.80	12.47	18.03	7.42
ROA (%)	-4.66	-2.02	6.70	10.86	12.45	4.64
EBIT Margin (%)	-10.68	-2.30	8.76	12.41	14.01	7.30
Net Margin (%)	-8.06	-2.45	6.57	9.79	11.78	4.36
Cash Profit Margin (%)	--	0.11	9.99	13.79	15.03	7.76

Growth Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17
Revenue Growth (%)	-26.18	-5.75	21.25	19.46	1.70	22.61
EBIT Growth (%)	-198.49	-124.77	-14.39	5.76	95.16	-30.45
Net Profit Growth (%)	-216.49	-134.96	-18.89	0.24	174.86	-43.43
EPS Growth (%)	-214.64	-134.96	-18.89	-22.51	174.86	-43.43
Book Value Growth (%)	--	-4.30	7.02	67.65	18.14	7.71

Valuation Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17
Price / Earnings	-22.73	--	91.69	20.71	--	--
Price / Book Value	1.72	1.87	6.92	2.47	--	--
Dividend Yield (%)	--	--	0.23	0.44	--	--
EV/EBITDA	-30.20	157.20	44.39	12.19	0.80	2.77
Close Price (₹)	113.10	110.25	426.40	142.50	--	--
High Price (₹)	305.50	585.00	744.85	206.54	--	--
Low Price (₹)	108.30	109.95	112.50	89.17	--	--
Market Cap (₹ Cr)	252.24	273.84	1,059.13	353.96	--	--

Solvency Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17
Debt to Equity	0.22	0.32	0.11	--	0.08	0.36
Short term debt to equity ratio	--	0.18	0.11	--	0.04	0.31
Current Ratio	2.53	3.14	3.82	13.66	3.41	1.91
Quick Ratio	0.91	0.94	1.84	8.63	1.82	1.07
Interest Coverage	-5.25	-1.14	8.61	12.13	6.84	3.42

Operating Efficiency Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17
Debtors to sales (%)	12.02	7.07	13.75	13.50	14.15	12.27
Asset Turnover	0.57	0.82	1.00	1.09	1.05	1.05
Receivable days	--	39.52	45.40	46.25	47.84	44.52
Inventory Days	--	182.53	120.11	89.40	95.10	74.87
Payable days	--	31.54	30.64	35.92	72.30	64.99
Cash Conversion Cycle	--	190.50	134.88	99.73	70.64	54.39

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