Esprit Stones Financials

NSE: ESPRIT

₹61.40

₹1.75 (2.93%)

As on 26-Oct-2026IST

Market cap

₹135 Cr

Revenue (TTM)

₹173 Cr

P/E Ratio

--

P/B Ratio

1

Div. Yield

0 %

Income Statement (₹ Cr)	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Operating Revenue	172.53	321.48	272.89	174.41	186.46	144.14
Total Income	175.96	323.98	274.78	176.07	190.03	146.35
Total Expenditure	166.80	284.36	241.58	157.08	156.85	116.30
EBITDA	5.73	37.12	31.31	17.33	29.61	27.84
Depreciation	9.69	9.54	9.13	7.33	6.25	5.21
EBIT	-3.96	27.58	22.18	10.00	23.36	22.63
Interest	4.92	7.99	9.97	6.34	3.25	2.94
Other Income	3.43	2.50	1.89	1.65	3.57	2.21
Exceptional Items	0.52	--	--	--	--	--
Profit before Tax	-4.92	22.08	14.10	5.31	23.67	21.91
Provision for Tax	-1.07	4.88	3.78	1.76	5.17	6.44
Profit after Tax	-3.85	17.20	10.32	3.56	18.51	15.47
Minority Interest	1.24	-1.54	-0.16	-0.12	--	--
Share of Associate	--	--	--	--	--	--
Consolidated Profit	-2.62	15.66	10.16	3.43	18.51	15.47

Liabilities (₹ Cr)	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Shareholder's Funds	131.87	133.33	72.39	62.28	58.93	40.43
Minority Interest	--	1.89	0.36	0.20	0.07	0.07
Non-Current Liabilities	21.18	33.81	56.20	61.96	31.46	29.51
Current Liabilities	86.55	140.64	145.65	113.59	90.23	71.13
Total Liabilities	239.60	309.68	274.59	238.02	180.70	141.15

Assets (₹ Cr)	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Non-Current Assets	115.23	125.55	122.01	121.21	97.52	72.82
Current Assets	124.38	184.13	152.59	116.81	83.17	68.33
Total Assets	239.60	309.68	274.59	238.02	180.70	141.15
Total Debt*	51.33	98.20	125.42	118.80	58.55	49.16
Net Current Assets	37.83	43.49	6.94	3.23	-7.06	-2.80
Contingent Liabilities	8.33	9.90	6.98	2.46	5.78	2.76

Cashflow (₹ Cr)	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Cash From Operating Activities	12.00	6.77	14.23	-28.52	20.39	4.84
Cash Flow from Investing Activities	-3.98	-13.44	-11.29	-26.41	-25.28	-18.62
Cash from Financing Activities	-11.43	10.17	-3.39	54.28	5.52	14.49
Net Cash Inflow / Outflow	-3.40	3.49	-0.45	-0.65	0.63	0.71

Financials Ratios	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Adjusted EPS (₹)	-1.19	7.14	6.29	2.13	11.46	9.58
Cash EPS (₹)	2.66	12.19	12.04	6.74	15.33	12.80
Adjusted Book Value (₹)	60.09	60.76	44.82	38.56	36.49	25.03
Dividend per Share (₹)	--	--	--	--	--	--
Cash Flow per Share (₹)	5.47	3.08	8.81	-30.02	21.46	50.99
Free Cash Flow per Share (₹)	1.93	-5.90	-6.31	-74.70	-12.31	-176.20

Profitability Ratios	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
ROCE (%)	0.00	14.01	12.70	7.81	26.01	27.73
ROE (%)	-2.91	16.72	15.32	5.87	37.25	38.27
ROA (%)	-1.40	5.89	4.03	1.70	11.50	10.96
EBIT Margin (%)	-2.30	8.58	8.13	5.73	12.53	15.70
Net Margin (%)	-2.19	5.31	3.75	2.02	9.74	10.57
Cash Profit Margin (%)	3.38	8.32	7.13	6.24	13.28	14.34

Growth Ratios	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Revenue Growth (%)	-46.33	17.81	56.46	-6.46	29.36	--
EBIT Growth (%)	-114.37	24.33	121.79	-57.19	3.20	--
Net Profit Growth (%)	-122.40	66.72	190.04	-80.78	19.62	--
EPS Growth (%)	-116.70	13.48	195.87	-81.45	19.62	--
Book Value Growth (%)	-1.10	84.19	16.23	5.68	45.78	--

Valuation Ratios	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Price / Earnings	--	14.91	--	--	--	--
Price / Book Value	0.93	1.75	--	--	--	--
Dividend Yield (%)	--	--	--	--	--	--
EV/EBITDA	18.72	8.18	4.17	6.60	1.69	1.58
Close Price (₹)	55.85	106.40	--	--	--	--
High Price (₹)	126.95	159.45	--	--	--	--
Low Price (₹)	52.00	86.25	--	--	--	--
Market Cap (₹ Cr)	122.56	233.49	--	--	--	--

Solvency Ratios	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Debt to Equity	0.39	0.74	1.73	1.91	0.99	1.22
Short term debt to equity ratio	0.25	0.50	0.85	0.82	0.40	0.48
Current Ratio	1.44	1.31	1.05	1.03	0.92	0.96
Quick Ratio	0.75	0.82	0.63	0.56	0.53	0.69
Interest Coverage	0.00	3.76	2.41	1.84	8.27	8.46

Operating Efficiency Ratios	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22	Mar-21	Mar-20	Mar-19	Mar-18	Mar-17	Mar-16
Debtors to sales (%)	30.12	29.14	26.56	23.73	13.33	11.01
Asset Turnover	0.63	1.10	1.06	0.83	1.16	1.02
Receivable days	154.06	94.32	76.15	69.31	39.86	40.19
Inventory Days	135.37	73.67	76.53	92.14	52.79	48.01
Payable days	185.67	104.13	98.06	151.37	140.57	190.79
Cash Conversion Cycle	103.76	63.86	54.62	10.08	-47.92	-102.59