MarketFriction

New Light Industries Ltd

BSE 540243 · Trading & Distributors
₹1.30 -2.26%
BSE close2026-10-01
Market cap₹11.8 Cr.
P/E56.3

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
Sales1.244.345.880.725.427.733.373.181.291.391.232.74
Expenses1.274.305.610.685.077.163.272.911.241.361.212.66
Operating Profit-0.030.040.270.040.350.570.100.270.050.030.020.08
OPM %-2.42%0.92%4.59%5.56%6.46%7.37%2.97%8.49%3.88%2.16%1.63%2.92%
Other Income0.000.000.120.000.000.000.000.010.010.000.210.00
Interest0.020.010.000.000.000.01-0.010.000.000.000.000.00
Depreciation0.010.010.010.010.010.010.010.010.010.010.000.01
Profit before tax-0.060.020.380.030.340.550.100.270.050.020.230.07
Tax %0.00%50.00%0.00%0.00%0.00%0.00%-130.00%0.00%0.00%0.00%65.22%28.57%
Net Profit-0.050.020.380.030.340.550.220.270.040.020.090.06
EPS in Rs-0.020.010.170.000.040.060.030.030.000.000.010.01
Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026TTM
Sales7.237.5211.9922.5512.1719.876.196.1112.0417.177.096.65
Expenses7.117.4011.8021.9711.8419.517.546.4511.7316.096.726.47
Operating Profit0.120.120.190.580.330.36-1.35-0.340.311.080.370.18
OPM %1.66%1.60%1.58%2.57%2.71%1.81%-21.81%-5.56%2.57%6.29%5.22%2.71%
Other Income0.010.010.020.010.000.000.000.000.120.000.240.22
Interest0.010.010.000.150.230.280.230.110.030.020.010.00
Depreciation0.070.050.040.050.070.060.060.040.030.040.040.03
Profit before tax0.050.070.170.390.030.02-1.64-0.490.371.020.560.37
Tax %40.00%28.57%29.41%25.64%33.33%0.00%-26.22%6.12%0.00%-12.75%25.00%
Net Profit0.030.040.120.290.020.02-1.21-0.520.371.140.420.21
EPS in Rs0.020.050.130.010.01-0.55-0.240.170.130.050.02
Dividend Payout %0.00%0.00%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 Growth0%-19%5%-66%
Compounded Profit Growth30%84%41%-85%
Stock Price CAGR%-27%-9%-9%
Return on Equity1%1%7%3%
Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital2.722.722.722.202.202.202.202.202.202.208.768.76
Reserves0.820.850.701.361.651.661.690.47-0.471.105.636.05
Borrowings0.190.110.130.392.912.964.003.964.514.010.060.01
Other Liabilities1.222.333.105.079.645.274.574.905.084.030.600.60
Total Liabilities4.956.016.659.0216.4012.0912.4611.5311.3211.3415.0515.42
Fixed Assets0.350.280.230.170.300.230.170.140.110.120.150.12
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 Assets4.605.736.428.8516.1011.8612.2911.3911.2111.2214.9015.30
Total Assets4.956.016.659.0216.4012.0912.4611.5311.3211.3415.0515.42
Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Cash from Operating Activity0.952.01-0.02-0.380.270.05-0.810.370.310.18-7.000.48
Cash from Investing Activity0.45-1.930.010.12-0.17-0.010.00-0.02-0.01-0.04-0.080.00
Cash from Financing Activity-1.41-0.080.010.260.04-0.190.80-0.25-0.351.116.11-0.05
Net Cash Flow-0.01-0.010.000.010.15-0.14-0.010.10-0.041.25-0.980.43
Free Cash Flow1.432.01-0.03-0.350.100.04-0.810.350.300.14-7.080.48
CFO/OP286%1,700%8%-174%66%21%-222%4%-226%58%-648%132%
Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Debtor Days265.82114.09256.28228.92182.10212.64127.48359.69422.95161.58182.61477.23
Inventory Days41.1353.5953.3743.2677.44139.9789.21163.48114.97110.7571.47152.08
Days Payable106.9380.98165.02138.71155.79144.6680.27176.85269.51121.898.6823.45
Cash Conversion Cycle200.0286.70144.63133.47103.74207.95136.42346.33268.40150.44245.40605.87
Working Capital Days231.68148.93153.38101.6856.49115.4768.89166.28104.5455.48289.53678.52
ROCE %3.92%1.62%2.21%4.27%9.90%3.83%4.08%-19.42%-5.91%5.90%9.56%3.89%
Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Promoters0.28%0.28%0.28%4.16%5.69%5.08%5.08%5.08%5.08%5.08%2.68%2.50%
FIIs14.93%14.93%14.93%4.19%1.10%0.00%0.00%0.00%0.00%0.00%0.00%0.00%
Public84.78%84.79%84.79%91.65%93.22%94.92%94.93%94.93%94.92%94.93%97.32%97.50%
No. of Shareholders2,9822,9683,0292,9392,52715,32815,33615,37815,84716,57416,90916,772

Fundamentals

Market Cap₹ 11.8 Cr.
Current Price₹ 1.35
Stock P/E56.3
Book Value₹ 1.69
ROCE3.89 %
ROE2.88 %
Dividend Yield0.00 %
Face Value₹ 1.00
Compounded Sales Growth (TTM)-66%
Compounded Profit Growth (TTM)-85%
Standalone figures.
Valuation
Market capRs 11 Cr
Enterprise valueRs 11 Cr
P/E (TTM)54.23x
Price to book0.77x
Price to sales1.71x
EV / EBITDA25.30x
EV / EBIT27.97x
EV / sales1.60x
Price to cash flow23.73x
Earnings yield1.84%
P/E, 3-year average24.49x
P/B, 3-year average1.52x
P/E, 5-year average24.49x
P/B, 5-year average1.00x
Profitability
Operating margin (excl. other income)5.22%
Operating margin (incl. other income)8.60%
EBITDA margin6.32%
Pre-tax margin5.56%
Net profit margin3.16%
Net margin, latest quarter2.19%
ROE2.88%
ROCE3.89%
ROA2.76%
ROE, 3-year average10.16%
ROCE, 3-year average6.45%
ROA, 3-year average4.89%
ROE, 5-year average-6.01%
ROCE, 5-year average-1.19%
ROA, 5-year average0.00%
ROIC (approx.)2.03%
Tax rate25.00%
Other income / net worth1.62%
Growth
Sales growth (latest year)-58.71%
Profit growth (latest year)-63.16%
Sales CAGR, 3 years5.08%
Sales CAGR, 5 years-18.63%
Profit CAGR, 5 years83.84%
Sales growth QoQ122.76%
Profit growth QoQ-33.33%
Sales growth YoY (latest quarter)-13.84%
Profit growth YoY (latest quarter)-77.78%
Per share
EPS (TTM)Rs 0.02
EPS (latest year)Rs 0.05
EPS (latest quarter)Rs 0.01
EPS, 3-year averageRs 0.62
EPS, 5-year averageRs -1.20
Book value per shareRs 1.69
Sales per shareRs 0.76
Cash flow per shareRs 0.05
Free cash flow per shareRs 0.05
Efficiency
Asset turnover0.46x
Fixed asset turnover59.08x
Inventory turnover2.45x
Inventory days149 days
Debtor days477 days
Debtors turnover0.76x
Creditor days23 days
Cash conversion cycle606 days
Working capital days679 days
Leverage
Total debtRs 0 Cr
Cash and bankRs 1 Cr
Net debtRs -1 Cr
Debt to equity0.00x
Net debt / EBITDA-1.81x
Interest coverage38.00x
Owners' fund to total sources96.04%
Debt to assets0.06%
Cash flow
Cash from Operating Activity (latest year)Rs 0 Cr
Cash from Financing Activity (latest year)Rs -0 Cr
Net Cash Flow (latest year)Rs 0 Cr
Free cash flow (latest year)Rs 0 Cr
FCFE (approx.: FCF + change in debt)Rs 0 Cr
Cash from ops / profit, 5 years-28.30x
Sales to cash flow14.77x
Statement figures
Net sales (TTM)Rs 7 Cr
Net sales (latest year)Rs 7 Cr
Sales (latest quarter)Rs 3 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
Depreciation (TTM)Rs 0 Cr
Depreciation (latest quarter)Rs 0 Cr
Interest (TTM)Rs 0 Cr
Cost of goods sold (latest year)Rs 6 Cr
Total expenditure (latest year)Rs 7 Cr
Total income (latest year)Rs 7 Cr
Share capitalRs 9 Cr
ReservesRs 6 Cr
Shareholders' fundsRs 15 Cr
Total assetsRs 15 Cr
Net blockRs 0 Cr
ReceivablesRs 9 Cr
InventoryRs 2 Cr
Other liabilitiesRs 1 Cr
Shares outstanding (crore)8.76
Ownership
Promoter holding2.50% (-2.58 in a year)
Computed by MarketFriction from the standalone statements. Returns use average balances.
P/E 54.2 is at the 35th percentile of its own 4.5-year range (median 97.6, low 9.5, high 322.7).
P/B 0.77 is at the 2th percentile (median 6.76).
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.
Period540243Nifty 50Difference
1 week-4.4%-2.8% -1.6 pts
1 month-11.6%-6.8% -4.8 pts
3 months+1.6%-7.6% +9.2 pts
3 years-26.6%+14.2% -40.7 pts
5 years-78.3%+27.9% -106.2 pts

Red flags

F-score 5 of 8
explainWeak cash conversion Cash from operations was -328% of net profit over the last 3 years
explainReceivables outrunning sales Receivables grew 8% vs sales -59% in 2026
lookInventory outrunning sales Inventory grew -14% vs sales -59% in 2026
lookProfit leans on other income Other income was 43% 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 ₹3 Cr -13.8% vs Jun 2025. Net profit ₹0 Cr -77.8%.

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 New Light Industries Ltd?

New Light Industries Ltd (540243) has a market capitalisation of Rs 11.8 Cr. at the 2026-10-01 close.

What is the P/E ratio of New Light Industries Ltd?

New Light Industries Ltd trades at a P/E of 56.3 on trailing twelve-month profit, at the 2026-10-01 close.

What were New Light Industries Ltd's latest quarterly results?

In the Jun 2026 quarter, New Light Industries Ltd sales was Rs 3 Cr (-13.8% vs Jun 2025) and net profit was 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