SEL Manufacturing Company Limited
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from SEL Manufacturing Company 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 13.1 times its market value (net debt). Lower than almost all Consumer Cyclical companies in India.
- Cash Locked Ratio: Money owed to suppliers is larger than money owed by customers plus stock: ₹266 per ₹100 of sales comes from others' credit, against ₹11 from others' credit three years earlier. Less money tied up than almost all Consumer Cyclical 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 97% of Consumer Cyclical companies in India.
Where ₹100 of sales goes
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
—Data incomplete
Cash Locked Ratio
−₹266Money owed to suppliers is larger than money owed by customers plus stock: ₹266 per ₹100 of sales comes from others' credit, against ₹11 from others' credit three years earlier.
Less money tied up than almost all Consumer Cyclical companies in India.
Growth quality
Steadiness Ratio
0/3 · 1/3Sales grew in 0 of the last 3 years; profit grew in 1 of 3.
Less steady than 97% of Consumer Cyclical companies in India.
Growth Efficiency Ratio
—Sales fell 97%
Sales fell 97% in 3 years, so extra profit per extra sales cannot be measured.
Asset Productivity Ratio
-97% / -30%In 3 years sales changed by -97% while total assets changed by -30%. Assets grew faster than sales.
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 77% of Consumer Cyclical companies in India.
Cash Cushion Ratio
13.1× debtDebt, after subtracting cash, is 13.1 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.
More tangible than 97% of Consumer Cyclical companies in India.
Tangible Net Worth Ratio
—Data incomplete
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (11)
SEL Manufacturing Company Limited made a loss over the last year. SEL Manufacturing Company Limited owes ₹1.46 for every ₹1 it owns. SEL Manufacturing Company Limited made a loss in each of the last two years.
Compared with Consumer Cyclical companies in India · latest annual results Mar 2026.
P/E ratio
LossSEL Manufacturing Company Limited made a loss over the last year, so its P/E ratio is not meaningful.
P/B ratio
-0.19SEL Manufacturing Company Limited's book value is negative (it owes more than it owns), so P/B is not meaningful.
Market cap
₹75 CrThe total market value of all of SEL Manufacturing Company Limited's shares at today's price (share price × number of shares), smaller than 90% of Consumer Cyclical companies in India. PosiCap size class: Nano Cap.
Net worth (book value)
NegativeSEL Manufacturing Company Limited's net worth is negative (₹400 Cr below zero, balance sheet 31 Mar 2026): it owes more than it owns, so book value per share and P/B are not meaningful.
Owes vs Owns
1.46×SEL Manufacturing Company Limited owes ₹1.46 for every ₹1 it owns, so it owes more than it owns, higher than almost all Consumer Cyclical companies in India.
Dividend yield
NoneSEL Manufacturing Company Limited does not currently pay a dividend.
Revenue growth
-53%Revenue fell 53% in the year to Mar 2026, and shrank 69% a year on average over 3 years.
Profit growth
LossSEL Manufacturing Company Limited made a loss in each of the last two years.
Profit margin
-1087.9%SEL Manufacturing Company Limited lost ₹1088 for every ₹100 of revenue.
Interest cover
Not coveredSEL Manufacturing Company Limited's operating profit did not cover its interest costs in the year to Mar 2026.
Cash vs debt
Net debtSEL Manufacturing Company Limited had ₹982 Cr more debt than cash (net debt) at Mar 2026.
Questions
How much does SEL Manufacturing Company Limited owe compared with what it owns?
SEL Manufacturing Company Limited owes ₹1.46 for every ₹1 it owns, so it owes more than it owns, higher than almost all Consumer Cyclical companies in India.
Does SEL Manufacturing Company Limited pay a dividend?
No. SEL Manufacturing Company Limited does not currently pay a dividend.
Is SEL Manufacturing Company Limited's revenue growing?
Revenue fell 53% in the year to Mar 2026, and shrank 69% 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.