MarketFriction

Decorous Investment And Trading Co Ltd

BSE 539405 · Gems, Jewellery And Watches
₹12.13 -5.60%
BSE close2026-10-01
Market cap₹4.50 Cr.
P/E112

Price

Drag to pan, scroll or pinch to zoom. Ruler (or Shift + drag) measures a move.Dashed lines: 52 week high and low. Prices adjusted for splits and bonuses.

Financials

Standalone, Rs crore
Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Sales0.030.000.280.000.000.150.190.020.000.230.120.00
Expenses0.030.030.260.030.030.180.230.030.020.220.170.03
Operating Profit0.00-0.030.02-0.03-0.03-0.03-0.04-0.01-0.020.01-0.05-0.03
OPM %0.00%7.14%-20.00%-21.05%-50.00%4.35%-41.67%
Other Income0.050.050.060.050.050.050.060.050.050.050.060.01
Interest0.000.000.000.000.000.000.000.000.000.000.000.00
Depreciation0.000.000.000.000.000.000.000.000.000.000.000.00
Profit before tax0.050.020.080.020.020.020.020.040.030.060.01-0.02
Tax %0.00%0.00%62.50%0.00%0.00%0.00%100.00%0.00%0.00%0.00%400.00%0.00%
Net Profit0.050.020.030.020.020.020.000.040.030.06-0.03-0.02
EPS in Rs0.140.060.090.060.060.060.000.120.090.17-0.09-0.06
Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026TTM
Sales8.191.520.100.070.130.150.190.210.340.340.370.35
Expenses8.161.570.130.130.240.300.250.270.370.480.450.44
Operating Profit0.03-0.05-0.03-0.06-0.11-0.15-0.06-0.06-0.03-0.14-0.08-0.09
OPM %0.37%-3.29%-30.00%-85.71%-84.62%-100.00%-31.58%-28.57%-8.82%-41.18%-21.62%-25.71%
Other Income0.000.030.040.070.120.150.160.190.220.220.230.17
Interest0.010.000.000.000.000.000.000.000.000.000.000.00
Depreciation0.010.010.000.000.000.000.000.000.000.000.000.00
Profit before tax0.01-0.030.010.010.010.000.100.130.190.080.150.08
Tax %100.00%0.00%0.00%0.00%0.00%30.00%23.08%26.32%25.00%26.67%
Net Profit0.01-0.030.000.010.010.000.070.100.140.060.110.04
EPS in Rs0.03-0.090.000.030.030.000.200.290.410.170.320.11
Dividend Payout %0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%
10 Years5 Years3 YearsTTM1 YearLast Year
Compounded Sales Growth-27%20%21%-3%
Compounded Profit Growth27%%3%-50%
Stock Price CAGR%-5%-5%31%
Return on Equity1%3%3%3%
Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital3.453.453.453.453.453.453.453.453.453.453.453.45
Reserves0.000.01-0.01-0.010.000.000.000.080.180.320.380.48
Borrowings0.000.000.000.000.000.000.000.000.000.000.000.00
Other Liabilities0.070.080.000.010.010.020.020.030.020.020.010.04
Total Liabilities3.523.543.443.453.463.473.473.563.653.793.843.97
Fixed Assets0.010.010.010.010.000.000.000.000.000.000.000.00
CWIP0.000.000.000.000.000.000.000.000.000.000.000.00
Investments0.000.000.000.000.000.000.000.000.000.000.000.00
Other Assets3.513.533.433.443.463.473.473.563.653.793.843.97
Total Assets3.523.543.443.453.463.473.473.563.653.793.843.97
Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Cash from Operating Activity-3.250.070.19-0.200.05-0.030.10-0.08-0.20-0.15-0.32-0.19
Cash from Investing Activity0.02-0.06-0.150.15-0.010.00-0.100.75-0.460.320.200.24
Cash from Financing Activity3.240.000.000.000.000.000.000.000.000.000.000.00
Net Cash Flow0.010.010.03-0.050.05-0.040.000.67-0.660.16-0.120.05
Free Cash Flow-3.260.060.19-0.200.05-0.030.10-0.08-0.20-0.15-0.32-0.19
CFO/OP-1,600%400%-400%633%-100%9%-60%83%283%333%214%188%
Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Debtor Days12.345.790.000.000.00252.690.000.000.000.000.000.00
Inventory Days21.7735.710.000.000.000.00
Days Payable0.000.00
Cash Conversion Cycle34.1241.510.000.000.00252.690.000.000.000.000.000.00
Working Capital Days119.90148.85766.0212,337.0017,415.719,518.08170.33115.26295.48268.38450.88483.38
ROCE %11.36%0.58%0.00%0.29%0.29%0.29%0.00%2.87%3.63%5.14%2.11%3.87%
Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Promoters1.27%1.27%1.27%1.27%1.27%1.27%1.27%1.27%1.27%1.27%1.27%1.27%
Public98.74%98.74%98.73%98.74%98.74%98.74%98.74%98.74%98.73%98.73%98.74%98.73%
No. of Shareholders1,0371,0831,1361,2371,3631,6681,6771,6771,6591,6071,5671,597

Fundamentals

Market Cap₹ 4.50 Cr.
Current Price₹ 13.0
Stock P/E112
Book Value₹ 11.4
ROCE3.87 %
ROE2.84 %
Dividend Yield0.00 %
Face Value₹ 10.0
Compounded Sales Growth (TTM)-3%
Compounded Profit Growth (TTM)-50%
Standalone figures.
Valuation
Market capRs 4 Cr
Enterprise valueRs 4 Cr
P/E (TTM)104.62x
Price to book1.06x
Price to sales11.31x
EV / EBITDA50.94x
EV / EBIT50.94x
EV / sales11.01x
Earnings yield0.96%
P/E, 3-year average44.77x
P/B, 3-year average1.09x
P/E, 5-year average58.78x
P/B, 5-year average1.39x
Profitability
Operating margin (excl. other income)-21.62%
Operating margin (incl. other income)40.54%
EBITDA margin21.62%
Pre-tax margin21.62%
Net profit margin10.81%
ROE2.84%
ROCE3.87%
ROA2.82%
ROE, 3-year average2.73%
ROCE, 3-year average3.70%
ROA, 3-year average2.72%
ROE, 5-year average2.59%
ROCE, 5-year average3.51%
ROA, 5-year average2.58%
ROIC (approx.)1.54%
Tax rate26.67%
Other income / net worth5.85%
Growth
Sales growth (latest year)8.82%
Profit growth (latest year)83.33%
Sales CAGR, 3 years20.78%
Sales CAGR, 5 years19.79%
Profit CAGR, 3 years3.23%
Profit growth YoY (latest quarter)-150.00%
Per share
EPS (TTM)Rs 0.12
EPS (latest year)Rs 0.32
EPS (latest quarter)Rs -0.06
EPS, 3-year averageRs 0.30
EPS, 5-year averageRs 0.28
Book value per shareRs 11.39
Sales per shareRs 1.07
Cash flow per shareRs -0.55
Free cash flow per shareRs -0.55
Efficiency
Asset turnover0.09x
Creditor days0 days
Cash conversion cycle0 days
Working capital days483 days
Leverage
Cash and bankRs 0 Cr
Net debtRs -0 Cr
Net debt / EBITDA-1.38x
Owners' fund to total sources98.99%
Cash flow
Cash from Operating Activity (latest year)Rs -0 Cr
Cash from Investing Activity (latest year)Rs 0 Cr
Net Cash Flow (latest year)Rs 0 Cr
Free cash flow (latest year)Rs -0 Cr
Cash from ops / profit, 5 years-1.96x
Statement figures
Net sales (TTM)Rs 0 Cr
Net sales (latest year)Rs 0 Cr
Operating profit excl. other income (latest year)Rs -0 Cr
Operating profit (latest quarter)Rs -0 Cr
Other income (TTM)Rs 0 Cr
EBITDA (TTM)Rs 0 Cr
PBDT (TTM)Rs 0 Cr
Profit before tax (TTM)Rs 0 Cr
Tax (latest year)Rs 0 Cr
Net profit (TTM)Rs 0 Cr
Net profit (latest year)Rs 0 Cr
Net profit (latest quarter)Rs -0 Cr
Cost of goods sold (latest year)Rs 0 Cr
Total expenditure (latest year)Rs 0 Cr
Total income (latest year)Rs 1 Cr
Share capitalRs 3 Cr
ReservesRs 0 Cr
Shareholders' fundsRs 4 Cr
Total assetsRs 4 Cr
Other liabilitiesRs 0 Cr
Shares outstanding (crore)0.34
Ownership
Promoter holding1.27% (+0.00 in a year)
Computed by MarketFriction from the standalone statements. Returns use average balances.
P/E 104.6 is at the 94th percentile of its own 4.4-year range (median 43.7, low 20.8, high 110.8).
P/B 1.06 is at the 24th percentile (median 1.20).
Monthly. Market cap from split-adjusted price; profit and book value as reported by that month. A low percentile means cheap versus its own history, not cheap versus peers.
Period539405Nifty 50Difference
1 week-7.0%-2.8% -4.3 pts
1 month+5.5%-6.8% +12.3 pts
3 months-4.8%-7.6% +2.8 pts
3 years-20.7%+14.2% -34.9 pts
5 years-28.6%+27.9% -56.5 pts

Red flags

F-score 6 of 8
explainWeak cash conversion Cash from operations was -213% of net profit over the last 3 years
lookProfit leans on other income Other income was 153% of pre-tax profit in 2026
Checks on the latest reported years: cash vs profit, accruals, receivables and inventory vs sales, dilution, debt, interest cover, equity, other income, losses, and auditor, top-management, insolvency and regulator filings in the last 12 months. A flag asks for an explanation; it is not a verdict.

Latest quarter

Jun 2026
Sales ₹0 Cr -100.0% vs Jun 2025. Net loss ₹0 Cr.

Activity

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No bulk or block deals on record.
No corporate actions on record.
No announcements in our files yet.
Company filings to NSE, newest first. Routine notices (trading window, newspaper copies) are left out. Click a row for the filing.
No short selling reported to NSE in our files.
Short sales disclosed by brokers to NSE, by trade date. Collected since late September 2026.
Not on any NSE surveillance list in the latest file.

Quick answers

What is the market cap of Decorous Investment And Trading Co Ltd?

Decorous Investment And Trading Co Ltd (539405) has a market capitalisation of Rs 4.50 Cr. at the 2026-10-01 close.

What is the P/E ratio of Decorous Investment And Trading Co Ltd?

Decorous Investment And Trading Co Ltd trades at a P/E of 112 on trailing twelve-month profit, at the 2026-10-01 close.

What were Decorous Investment And Trading Co Ltd's latest quarterly results?

In the Jun 2026 quarter, Decorous Investment And Trading Co Ltd sales was Rs 0 Cr (-100.0% vs Jun 2025) with a net loss of Rs 0 Cr.

Data: NSE and BSE daily reports, company filings. Numbers only, not investment advice, not a SEBI-registered research service.AboutMethodologyFAQResearchContactTermsPrivacyDisclaimerUpdated 2026-10-03