MarketFriction

Gautam Gems Ltd

BSE 540936 · Gems, Jewellery And Watches
₹3.00 -3.54%
BSE close2026-10-01
Market cap₹12.6 Cr.
P/E16.6

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
Sales23.8022.3128.1125.9116.5513.1122.7723.4823.0612.9520.2229.23
Expenses23.6621.9128.4625.8316.4212.9222.5123.3322.8112.7820.1129.03
Operating Profit0.140.40-0.350.080.130.190.260.150.250.170.110.20
OPM %0.59%1.79%-1.25%0.31%0.79%1.45%1.14%0.64%1.08%1.31%0.54%0.68%
Other Income0.040.030.160.000.040.000.120.000.030.030.520.00
Interest0.140.140.060.000.000.000.330.070.070.060.060.06
Depreciation0.020.030.020.000.050.020.000.000.020.030.010.00
Profit before tax0.020.26-0.270.080.120.170.050.080.190.110.560.14
Tax %0.00%19.23%-33.33%25.00%16.67%17.65%40.00%25.00%26.32%27.27%26.79%14.29%
Net Profit0.020.20-0.180.060.100.130.030.060.140.090.410.12
EPS in Rs0.000.11-0.040.010.020.030.010.010.030.020.100.03
Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026TTM
Sales0.040.0428.6643.73328.1793.58180.0691.49101.3478.3479.6085.46
Expenses0.040.0428.4843.43327.9393.26179.0490.70100.6077.6778.9284.73
Operating Profit0.000.000.180.300.240.321.020.790.740.670.680.73
OPM %0.00%0.00%0.63%0.69%0.07%0.34%0.57%0.86%0.73%0.86%0.85%0.85%
Other Income0.000.000.000.000.610.240.140.150.240.160.580.58
Interest0.000.000.000.000.000.060.280.350.360.340.260.25
Depreciation0.000.000.050.060.100.080.150.100.100.070.060.06
Profit before tax0.000.000.130.240.750.420.730.490.520.420.941.00
Tax %30.77%29.17%24.00%16.67%28.77%28.57%26.92%33.33%25.53%
Net Profit0.000.000.080.180.570.340.520.350.380.280.700.76
EPS in Rs0.000.000.020.040.110.070.100.070.090.070.170.18
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 Growth114%-3%-5%13%
Compounded Profit Growth%16%26%138%
Stock Price CAGR%-20%-36%-28%
Return on Equity2%1%1%1%
Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital0.010.010.015.495.495.4910.0710.0719.0842.8542.8542.85
Reserves0.000.000.007.377.508.073.834.245.458.188.439.14
Borrowings0.000.000.010.110.150.705.888.156.224.296.405.54
Other Liabilities0.000.006.000.131.471.0317.4827.0618.3118.5313.4216.72
Total Liabilities0.010.016.0213.1014.6115.2937.2649.5249.0673.8571.1074.25
Fixed Assets0.000.000.560.710.610.512.242.132.042.011.981.94
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 Assets0.010.015.4612.3914.0014.7835.0247.3947.0271.8469.1272.31
Total Assets0.010.016.0213.1014.6115.2937.2649.5249.0673.8571.1074.25
Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Cash from Operating Activity0.000.000.56-12.000.16-0.401.040.47-9.09-26.010.30-0.35
Cash from Investing Activity0.000.00-0.56-0.260.000.61-1.62-0.19-0.17-0.17-0.200.30
Cash from Financing Activity0.000.000.0012.560.03-0.010.000.009.0126.12-0.040.01
Net Cash Flow0.000.000.010.300.190.20-0.580.28-0.25-0.070.06-0.05
Free Cash Flow0.000.000.00-12.260.16-0.40-0.770.42-9.09-26.080.26-0.37
CFO/OP-6,667%80%-104%347%75%-1,134%-3,496%66%-15%
Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Debtor Days0.000.000.00102.7874.200.1146.4564.56101.5389.43112.52107.02
Inventory Days0.000.0049,640.0048.6115.649.5187.4330.0380.87166.34205.56226.60
Days Payable49,640.000.9111.730.8868.2354.7772.9466.8661.2874.99
Cash Conversion Cycle0.000.000.00150.4878.118.7465.6639.82109.46188.91256.80258.63
Working Capital Days0.000.00-5,201.25150.7999.4113.7945.2824.0089.56176.81229.88229.91
ROCE %0.00%0.00%0.00%2.00%1.84%5.47%2.82%4.78%3.16%2.04%1.35%2.08%
Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Promoters42.14%42.14%41.03%41.03%34.55%22.47%22.46%22.46%22.46%22.46%22.46%20.37%
Public57.86%57.87%58.99%58.97%65.45%77.54%77.54%77.53%77.54%77.53%77.53%79.64%
No. of Shareholders20,28719,98319,98820,66822,59723,84923,70723,34323,09822,79722,54322,370

Fundamentals

Market Cap₹ 12.6 Cr.
Current Price₹ 3.09
Stock P/E16.6
Book Value₹ 12.7
ROCE2.08 %
ROE1.36 %
Dividend Yield0.00 %
Face Value₹ 10.0
Compounded Sales Growth (TTM)13%
Compounded Profit Growth (TTM)138%
Standalone figures.
Valuation
Market capRs 14 Cr
Enterprise valueRs 19 Cr
P/E (TTM)18.20x
Price to book0.27x
Price to sales0.16x
EV / EBITDA14.71x
EV / EBIT15.42x
EV / sales0.23x
Earnings yield5.49%
P/E, 3-year average59.06x
P/B, 3-year average0.43x
P/E, 5-year average78.42x
P/B, 5-year average0.96x
Profitability
Operating margin (excl. other income)0.85%
Operating margin (incl. other income)1.58%
EBITDA margin1.53%
Pre-tax margin1.17%
Net profit margin0.89%
Net margin, latest quarter0.41%
ROE1.36%
ROCE2.08%
ROA0.96%
ROE, 3-year average0.97%
ROCE, 3-year average1.82%
ROA, 3-year average0.66%
ROE, 5-year average1.68%
ROCE, 5-year average2.68%
ROA, 5-year average0.78%
ROIC (approx.)1.62%
Tax rate25.53%
Other income / net worth1.12%
Growth
Sales growth (latest year)1.61%
Profit growth (latest year)150.00%
Sales CAGR, 3 years-4.53%
Sales CAGR, 5 years-3.18%
Profit CAGR, 3 years25.99%
Profit CAGR, 5 years15.54%
Sales growth QoQ44.56%
Profit growth QoQ-70.73%
Sales growth YoY (latest quarter)24.49%
Profit growth YoY (latest quarter)100.00%
Per share
EPS (TTM)Rs 0.16
EPS (latest year)Rs 0.15
EPS (latest quarter)Rs 0.03
EPS, 3-year averageRs 0.10
EPS, 5-year averageRs 0.18
Book value per shareRs 11.28
Sales per shareRs 18.53
Cash flow per shareRs -0.08
Free cash flow per shareRs -0.08
Efficiency
Asset turnover1.07x
Fixed asset turnover41.03x
Inventory turnover1.61x
Inventory days227 days
Debtor days107 days
Debtors turnover3.41x
Creditor days75 days
Cash conversion cycle259 days
Working capital days230 days
Leverage
Total debtRs 6 Cr
Cash and bankRs 0 Cr
Net debtRs 5 Cr
Debt to equity0.11x
Net debt / EBITDA4.15x
Interest coverage5.00x
Owners' fund to total sources70.02%
Debt to assets7.46%
Cash flow
Cash from Operating Activity (latest year)Rs -0 Cr
Cash from Investing 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 -1 Cr
Cash from ops / profit, 5 years-15.55x
Statement figures
Net sales (TTM)Rs 85 Cr
Net sales (latest year)Rs 80 Cr
Sales (latest quarter)Rs 29 Cr
Operating profit excl. other income (latest year)Rs 1 Cr
Operating profit (latest quarter)Rs 0 Cr
Other income (TTM)Rs 1 Cr
EBITDA (TTM)Rs 1 Cr
PBDT (TTM)Rs 1 Cr
Profit before tax (TTM)Rs 1 Cr
Tax (latest year)Rs 0 Cr
Net profit (TTM)Rs 1 Cr
Net profit (latest year)Rs 1 Cr
Net profit (latest quarter)Rs 0 Cr
Depreciation (TTM)Rs 0 Cr
Interest (TTM)Rs 0 Cr
Cost of goods sold (latest year)Rs 78 Cr
Total expenditure (latest year)Rs 79 Cr
Total income (latest year)Rs 80 Cr
Share capitalRs 43 Cr
ReservesRs 9 Cr
Shareholders' fundsRs 52 Cr
Total assetsRs 74 Cr
Net blockRs 2 Cr
ReceivablesRs 23 Cr
InventoryRs 48 Cr
Other liabilitiesRs 17 Cr
Shares outstanding (crore)4.61
Ownership
Promoter holding20.37% (-2.09 in a year)
Computed by MarketFriction from the standalone statements. Returns use average balances.
P/E 18.2 is the lowest in its own 6.2-year history (median 119.6, low 18.2, high 266.2).
P/B 0.27 is at the 2th percentile (median 3.24).
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.
Period540936Nifty 50Difference
1 week-1.0%-2.8% +1.8 pts
1 month-3.8%-6.8% +2.9 pts
3 months-8.0%-7.6% -0.4 pts
3 years-74.6%+14.2% -88.8 pts
5 years-67.9%+27.9% -95.8 pts

Red flags

F-score 4 of 8
explainWeak cash conversion Cash from operations was -1916% of net profit over the last 3 years
lookProfit leans on other income Other income was 62% 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 ₹29 Cr +24.5% vs Jun 2025. Net profit ₹0 Cr +100.0%.

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 Gautam Gems Ltd?

Gautam Gems Ltd (540936) has a market capitalisation of Rs 12.6 Cr. at the 2026-10-01 close.

What is the P/E ratio of Gautam Gems Ltd?

Gautam Gems Ltd trades at a P/E of 16.6 on trailing twelve-month profit, at the 2026-10-01 close.

What were Gautam Gems Ltd's latest quarterly results?

In the Jun 2026 quarter, Gautam Gems Ltd sales was Rs 29 Cr (+24.5% 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