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PosiFunda · Fundamentals

BSL Limited

PosiFunda Ratios Only on PositoAI

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

What stands out

  • Cash Cushion Ratio: Debt, after subtracting cash, is 3.6 times its market value (net debt). Lower than almost all Consumer Cyclical companies in India.
  • Steadiness Ratio: Sales grew in 2 of the last 3 years; profit grew in 0 of 3. Less steady than 91% of Consumer Cyclical companies in India.
  • Cash Locked Ratio: For every ₹100 of sales, ₹50 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ₹49 tied up three years earlier. More money tied up than 89% of Consumer Cyclical companies in India.

Where ₹100 of sales goes

₹95Operating costs₹4.2Interest₹0.4Net profit₹0.1Paid 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

0.9×

Over the last 3 years its own operating cash paid for 90% of its investment spending (capex); the rest came from other sources such as borrowing, cash reserves or new shares.

Lower than 62% of Consumer Cyclical companies in India.

Cash Locked Ratio

₹50

For every ₹100 of sales, ₹50 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ₹49 tied up three years earlier.

More money tied up than 89% of Consumer Cyclical companies in India.

Growth quality

Steadiness Ratio

2/3 · 0/3

Sales grew in 2 of the last 3 years; profit grew in 0 of 3.

Less steady than 91% of Consumer Cyclical companies in India.

Growth Efficiency Ratio

−₹8

Sales grew 38% in 3 years, but profit fell: ₹8 less profit per ₹100 of extra sales.

Lower than 88% of Consumer Cyclical companies in India.

Asset Productivity Ratio

+38% / +19%

In 3 years sales changed by +38% while total assets changed by +19%. Sales grew faster than assets.

Balance-sheet strength

Debt Due Cover Ratio

0.2×

Debt due within a year is covered 0.2 times by its yearly operating cash.

Lower than 76% of Consumer Cyclical companies in India.

Cash Cushion Ratio

3.6× debt

Debt, after subtracting cash, is 3.6 times its market value (net debt).

Lower than almost all Consumer Cyclical 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.

Less tangible than 53% of Consumer Cyclical companies in India.

Tangible Net Worth Ratio

98%

Of every ₹100 of net worth, ₹98 is tangible; the rest is goodwill and other intangibles, often from buying other companies.

Less tangible than 60% of Consumer Cyclical companies in India.

Shareholders

Shareholder Slice Ratio

0%

Share count was unchanged over the last 3 years. Dividends paid equalled 16% of profit over the same period.

Standard fundamentals

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

BSL Limited owes ₹0.81 for every ₹1 it owns. Net profit fell 71% in the year to Mar 2026, and shrank 48% a year on average over 3 years.

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

P/E ratio

33.2

Investors pay ₹33.2 for every ₹1 of BSL Limited's yearly profit, higher than 63% of Consumer Cyclical companies in India.

P/B ratio

1.01

The share price is 1.01 times BSL Limited's book value per share, lower than 79% of Consumer Cyclical companies in India.

Market cap

₹121 Cr

The total market value of all of BSL Limited's shares at today's price (share price × number of shares), smaller than 85% of Consumer Cyclical companies in India. PosiCap size class: Micro Cap.

Net worth (book value)

₹120 Cr

What BSL 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

₹116.51

Net worth divided by the number of shares. The share price of ₹117.20 is 1.0 times this, which is the P/B above.

Return on equity (ROE)

3.0%

BSL Limited earned 3.0% on its shareholders' money over the last year, lower than 80% of Consumer Cyclical companies in India.

Owes vs Owns

0.81×

BSL Limited owes ₹0.81 for every ₹1 it owns (high), higher than 96% of Consumer Cyclical companies in India.

Dividend yield

None

BSL Limited does not currently pay a dividend.

Revenue growth

-1%

Revenue fell 1% in the year to Mar 2026, and grew 11% a year on average over 3 years.

Profit growth

-71%

Net profit fell 71% in the year to Mar 2026, and shrank 48% a year on average over 3 years.

Profit margin

0.4%

BSL Limited keeps ₹0 of every ₹100 of revenue as net profit.

Cash quality

20.8×

Cash from BSL Limited's business was 20.8× its reported profit in the year to Mar 2026 — its profit turned into cash.

Interest cover

1.2×

BSL Limited's operating profit covered its interest costs 1.2 times in the year to Mar 2026.

Cash vs debt

Net debt

BSL Limited had ₹438 Cr more debt than cash (net debt) at Mar 2026.

Questions

What is BSL Limited's P/E ratio?

Investors pay ₹33.2 for every ₹1 of BSL Limited's yearly profit, higher than 63% of Consumer Cyclical 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 BSL Limited: ₹121 Cr ÷ ₹120 Cr (31 Mar 2026) = 1.0.

What is BSL Limited's return on equity?

BSL Limited earned 3.0% on its shareholders' money over the last year, lower than 80% of Consumer Cyclical companies in India.

How much does BSL Limited owe compared with what it owns?

BSL Limited owes ₹0.81 for every ₹1 it owns (high), higher than 96% of Consumer Cyclical companies in India.

Does BSL Limited pay a dividend?

No. BSL Limited does not currently pay a dividend.

Is BSL Limited's revenue growing?

Revenue fell 1% in the year to Mar 2026, and grew 11% 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.