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PosiFunda · Fundamentals

ABC India Limited

PosiFunda Ratios Only on PositoAI

PositoAI's own ratios from ABC India Limited's yearly results (2023–2026), compared with Industrials companies in India. Tap ? on any ratio for what it means.

What stands out

  • Tangible Net Worth Ratio: Of every ₹100 of net worth, ₹100 is tangible; the rest is goodwill and other intangibles, often from buying other companies. More tangible than 92% of Industrials companies in India.
  • Tangible Assets Ratio: Of every ₹100 the company owns, ₹100 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles. More tangible than 91% of Industrials companies in India.
  • Growth Efficiency Ratio: Sales grew 13% in 3 years, but profit fell: ₹10 less profit per ₹100 of extra sales. Lower than 89% of Industrials companies in India.

Where ₹100 of sales goes

₹102Operating costs₹1.0Interest₹1.4Net profit₹0.2Paid as dividends

Latest year (Mar 2026). Taxes and other income are not shown, so the parts need not add up to 100.

Cash quality

Profit Cash Ratio

—

Loss-making or profit too small

Over the last 3 years profit was a loss or under 2% of sales, so cash per 100 of profit is not meaningful.

Self-Funding Ratio

2.0×

Over the last 3 years its own operating cash covered its investment spending (capex) 2.0 times.

Higher than 70% of Industrials companies in India.

Cash Locked Ratio

₹2

For every ₹100 of sales, ₹2 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ₹4 tied up three years earlier.

Less money tied up than 87% of Industrials companies in India.

Growth quality

Steadiness Ratio

2/3 · 1/3

Sales grew in 2 of the last 3 years; profit grew in 1 of 3.

Less steady than 78% of Industrials companies in India.

Growth Efficiency Ratio

−₹10

Sales grew 13% in 3 years, but profit fell: ₹10 less profit per ₹100 of extra sales.

Lower than 89% of Industrials companies in India.

Asset Productivity Ratio

+13% / +16%

In 3 years sales changed by +13% while total assets changed by +16%. Both moved at about the same pace.

Balance-sheet strength

Debt Due Cover Ratio

0.4×

Debt due within a year is covered 0.4 times by its yearly operating cash.

Lower than 58% of Industrials companies in India.

Cash Cushion Ratio

+5%

Cash, after subtracting all debt, equals 5% of its market value (net cash).

Higher than 81% of Industrials companies in India.

Tangible Assets Ratio

100%

Of every ₹100 the company owns, ₹100 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.

More tangible than 91% of Industrials companies in India.

Tangible Net Worth Ratio

100%

Of every ₹100 of net worth, ₹100 is tangible; the rest is goodwill and other intangibles, often from buying other companies.

More tangible than 92% of Industrials companies in India.

Shareholders

Shareholder Slice Ratio

0%

Share count was unchanged over the last 3 years. Dividends paid equalled 12% of profit over the same period.

Standard fundamentals

P/E, P/B, ROE, debt, growth and more (14)

ABC India Limited owes ₹0.43 for every ₹1 it owns. Net profit fell 7% in the year to Mar 2026, and shrank 18% a year on average over 3 years.

Compared with Industrials companies in India · latest annual results Mar 2026.

P/E ratio

13.5

Investors pay ₹13.5 for every ₹1 of ABC India Limited's yearly profit, lower than 79% of Industrials companies in India.

P/B ratio

0.56

The share price is 0.56 times ABC India Limited's book value per share, lower than 92% of Industrials companies in India.

Market cap

₹33 Cr

The total market value of all of ABC India Limited's shares at today's price (share price × number of shares), smaller than 97% of Industrials companies in India. PosiCap size class: Nano Cap.

Net worth (book value)

₹58 Cr

What ABC India Limited would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Mar 2026).

Book value per share

₹107.51

Net worth divided by the number of shares. The share price of ₹60.18 is 0.6 times this, which is the P/B above.

Return on equity (ROE)

4.1%

ABC India Limited earned 4.1% on its shareholders' money over the last year, lower than 84% of Industrials companies in India.

Owes vs Owns

0.43×

ABC India Limited owes ₹0.43 for every ₹1 it owns (low), higher than 51% of Industrials companies in India.

Dividend yield

0.78%

ABC India Limited pays 0.78% of its share price as dividends a year, higher than 65% of dividend-paying Industrials companies in India.

Revenue growth

-11%

Revenue fell 11% in the year to Mar 2026, and grew 4% a year on average over 3 years.

Profit growth

-7%

Net profit fell 7% in the year to Mar 2026, and shrank 18% a year on average over 3 years.

Profit margin

1.4%

ABC India Limited keeps ₹1 of every ₹100 of revenue as net profit.

Cash quality

2.3×

Cash from ABC India Limited's business was 2.3× its reported profit in the year to Mar 2026 — its profit turned into cash.

Interest cover

Not covered

ABC India Limited's operating profit did not cover its interest costs in the year to Mar 2026.

Cash vs debt

Net cash

ABC India Limited held ₹2 Cr more cash than debt (net cash) at Mar 2026.

Questions

What is ABC India Limited's P/E ratio?

Investors pay ₹13.5 for every ₹1 of ABC India Limited's yearly profit, lower than 79% of Industrials companies in India.

How is P/B calculated on PositoAI?

P/B is market cap divided by net worth from the latest balance sheet. For ABC India Limited: ₹33 Cr ÷ ₹58 Cr (31 Mar 2026) = 0.6.

What is ABC India Limited's return on equity?

ABC India Limited earned 4.1% on its shareholders' money over the last year, lower than 84% of Industrials companies in India.

How much does ABC India Limited owe compared with what it owns?

ABC India Limited owes ₹0.43 for every ₹1 it owns (low), higher than 51% of Industrials companies in India.

Does ABC India Limited pay a dividend?

Yes. ABC India Limited pays 0.78% of its share price as dividends a year, higher than 65% of dividend-paying Industrials companies in India.

Is ABC India Limited's revenue growing?

Revenue fell 11% in the year to Mar 2026, and grew 4% a year on average over 3 years.

Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.

Disclaimer — PositoAI is a research and screening tool for educational and informational purposes. It is not investment advice or a recommendation to buy or sell any security or mutual fund. Scores and rankings are calculated by PositoAI's own method using publicly available data, which may be incomplete, delayed or inaccurate, and past performance does not indicate future results. AI summaries of company news may contain errors. PositoAI is not registered with the SEC, SEBI or any other regulatory authority. Please do your own research or consult a licensed financial advisor before investing.