MarketFriction

Luxury Time Ltd

BSE 544635 · Gems, Jewellery And Watches
₹72.62 +9.12%
BSE close2026-10-01
Market cap₹59.9 Cr.
P/E11.7

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
Mar 2025Mar 2026
Sales24.5331.83
Expenses22.3627.92
Operating Profit2.173.91
OPM %8.85%12.28%
Other Income0.560.24
Interest0.230.07
Depreciation0.010.08
Profit before tax2.494.00
Tax %36.14%24.00%
Net Profit1.593.05
EPS in Rs2.473.69
Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Sales21.4620.8336.1744.9441.0253.7553.91
Expenses20.0821.5533.8543.2938.2948.8647.10
Operating Profit1.38-0.722.321.652.734.896.81
OPM %6.43%-3.46%6.41%3.67%6.66%9.10%12.63%
Other Income0.483.360.500.990.350.220.71
Interest0.160.140.280.210.320.230.15
Depreciation0.190.180.140.120.080.030.11
Profit before tax1.512.322.402.312.684.857.26
Tax %28.48%29.31%29.17%27.71%25.00%31.13%22.59%
Net Profit1.081.641.701.672.013.355.62
EPS in Rs12.3818.8119.4919.1523.055.216.81
Dividend Payout %0.00%0.00%0.00%0.00%0.00%0.00%0.00%
10 Years5 Years3 YearsTTM1 YearLast Year
Compounded Sales Growth%21%6%0%
Compounded Profit Growth%26%45%41%
Stock Price CAGR%%%%
Return on Equity%20%21%20%
Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital0.870.870.870.870.876.438.25
Reserves4.335.987.689.3511.3810.4227.27
Borrowings1.061.281.892.053.120.200.00
Other Liabilities5.986.615.836.947.938.237.66
Total Liabilities12.2414.7416.2719.2123.3025.2843.18
Fixed Assets0.270.180.220.160.090.070.46
CWIP0.000.000.000.000.000.000.00
Investments1.001.001.751.752.752.752.80
Other Assets10.9713.5614.3017.3020.4622.4639.92
Total Assets12.2414.7416.2719.2123.3025.2843.18
Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Cash from Operating Activity2.471.251.24
Cash from Investing Activity-1.010.00-13.42
Cash from Financing Activity0.77-1.8912.76
Net Cash Flow2.23-0.640.59
Free Cash Flow2.461.230.87
CFO/OP116%44%48%
Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Debtor Days68.37151.5781.4453.2051.9645.0977.73
Inventory Days105.1274.1033.7174.82106.91112.07106.12
Days Payable126.33110.3748.0961.1367.4968.1271.62
Cash Conversion Cycle47.16115.3167.0666.8991.3889.03112.22
Working Capital Days27.8979.3836.2352.7147.6973.54123.36
ROCE %34.19%28.86%22.19%21.71%33.81%26.63%
Dec 2025Mar 2026
Promoters68.43%68.55%
FIIs2.05%0.19%
DIIs10.10%6.49%
Public19.42%24.77%
No. of Shareholders377377

Fundamentals

Market Cap₹ 59.9 Cr.
Current Price₹ 72.6
Stock P/E11.7
Book Value₹ 43.0
ROCE26.6 %
ROE19.5 %
Dividend Yield0.00 %
Face Value₹ 10.0
Compounded Sales Growth (TTM)0%
Compounded Profit Growth (TTM)41%
Standalone figures.
Valuation
Market capRs 60 Cr
Enterprise valueRs 60 Cr
P/E (TTM)35.90x
Price to book5.87x
Price to sales1.33x
EV / EBITDA22.84x
EV / EBIT23.92x
EV / sales1.34x
Earnings yield2.79%
Profitability
Operating margin (excl. other income)3.67%
Operating margin (incl. other income)5.87%
EBITDA margin5.87%
Pre-tax margin5.14%
Net profit margin3.72%
ROE17.79%
ROCE22.19%
ROA9.41%
ROE, 3-year average22.36%
ROCE, 3-year average28.42%
ROA, 3-year average10.85%
ROIC (approx.)17.25%
Tax rate27.71%
Other income / net worth9.69%
Growth
Sales growth (latest year)24.25%
Profit growth (latest year)-1.76%
Sales CAGR, 3 years27.94%
Profit CAGR, 3 years15.64%
Per share
EPS (TTM)Rs 2.02
EPS (latest year)Rs 19.15
EPS, 3-year averageRs 19.15
Book value per shareRs 12.38
Sales per shareRs 54.44
Free cash flow per shareRs 1.05
Efficiency
Asset turnover2.34x
Fixed asset turnover280.88x
Inventory turnover4.88x
Inventory days75 days
Debtor days53 days
Debtors turnover6.86x
Creditor days72 days
Cash conversion cycle112 days
Working capital days123 days
Leverage
Total debtRs 2 Cr
Cash and bankRs 2 Cr
Net debtRs 0 Cr
Debt to equity0.20x
Net debt / EBITDA0.13x
Interest coverage12.00x
Owners' fund to total sources53.20%
Debt to assets10.67%
Cash flow
Free cash flow (latest year)Rs 1 Cr
FCFE (approx.: FCF + change in debt)Rs 1 Cr
Statement figures
Net sales (TTM)Rs 45 Cr
Net sales (latest year)Rs 45 Cr
Operating profit excl. other income (latest year)Rs 2 Cr
Other income (TTM)Rs 1 Cr
EBITDA (TTM)Rs 3 Cr
PBDT (TTM)Rs 2 Cr
Profit before tax (TTM)Rs 2 Cr
Tax (latest year)Rs 1 Cr
Net profit (TTM)Rs 2 Cr
Net profit (latest year)Rs 2 Cr
Depreciation (TTM)Rs 0 Cr
Interest (TTM)Rs 0 Cr
Cost of goods sold (latest year)Rs 39 Cr
Total expenditure (latest year)Rs 43 Cr
Total income (latest year)Rs 46 Cr
Share capitalRs 1 Cr
ReservesRs 9 Cr
Shareholders' fundsRs 10 Cr
Total assetsRs 19 Cr
Net blockRs 0 Cr
InvestmentsRs 2 Cr
ReceivablesRs 7 Cr
InventoryRs 8 Cr
Other liabilitiesRs 7 Cr
Shares outstanding (crore)0.83
Ownership
Promoter holding68.55%
Computed by MarketFriction from the standalone statements. Returns use average balances.
Not enough history to build valuation bands (needs two years of profits and prices).
Period544635Nifty 50Difference
1 week+8.2%-2.8% +11.0 pts
1 month+7.6%-6.8% +14.4 pts
3 months+0.0%-7.6% +7.6 pts

Red flags

F-score 4 of 6
lookInventory outrunning sales Inventory grew 186% vs sales +24% 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

No quarterly results published.

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 Luxury Time Ltd?

Luxury Time Ltd (544635) has a market capitalisation of Rs 59.9 Cr. at the 2026-10-01 close.

What is the P/E ratio of Luxury Time Ltd?

Luxury Time Ltd trades at a P/E of 11.7 on trailing twelve-month profit, at the 2026-10-01 close.

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