Garuda Construction and Engineering IPO opens today: Pros and Cons

Published: 08th Oct 2024

By: Value Research

About Garuda Construction

The company provides construction services for residential, commercial, infrastructure, and industrial projects. As of FY24, it derived 90% of its revenue from engineering, procurement, and construction (EPC) contracts.

Total IPO size (Rs cr) 264   Offer for sale (Rs cr) 90   Fresh issue (Rs cr) 174   Price band (Rs) 92-95   Subscription dates October   8-10, 2024   Purpose of issue To   fund working capital requirements and inorganic expansion

IPO details

884   Net worth (Rs cr) 296   Promoter holding (%) 67.6   Price/earnings ratio (P/E) 24.3   Price/book ratio (P/B) 3M-cap (Rs cr)

Post-IPO

Key financials (Rs cr) 2Y growth pa (%) FY24 FY23 FY22   Revenue 41.5 154 161 77   EBIT 35.6 49 55 27   PAT 39.3 36 41 19   Net worth 68.7 119 83 42   Total debt -88.8 0.15 0.19 12

Financial history

EBIT is earnings before interest and taxes PAT is profit after tax

3Y average FY24 FY23 FY22   ROE (%) 53.2 36.1 65.6 58   ROCE (%) 52.7 46.7 70.9 40.5   EBIT margin (%) 33.7 32 34.3 34.9   Debt-to-equity 0.1 0 0 0.3Ratios

Key ratios

ROE is return on equity ROCE is return on capital employed

The pros

Garuda Construction boasts a strong order book. The company’s order book with contracts worth Rs 1,400 crore is 9 times its FY24 revenue, providing solid topline visibility.

The cons

The company’s high client concentration is worrying. And its books have glaring issues with high receivables and debtor days and poor operating cash flow. To read about these risks in detail, head to our story from the link below.

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