Price
Financials
Standalone, Rs crore| Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | Jun 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 34.00 | 37.93 | 40.16 | 34.55 | 46.31 | 47.44 | 44.71 | 41.16 | 48.35 | 41.42 | 32.12 | 31.65 |
| Expenses | 26.81 | 30.54 | 36.89 | 30.18 | 38.63 | 35.01 | 48.96 | 37.64 | 38.91 | 42.54 | 43.51 | 31.07 |
| Operating Profit | 7.19 | 7.39 | 3.27 | 4.37 | 7.68 | 12.43 | -4.25 | 3.52 | 9.44 | -1.12 | -11.39 | 0.58 |
| OPM % | 21.15% | 19.48% | 8.14% | 12.65% | 16.58% | 26.20% | -9.51% | 8.55% | 19.52% | -2.70% | -35.46% | 1.83% |
| Other Income | 0.46 | 0.31 | 0.79 | 0.67 | 1.96 | 0.65 | 0.72 | 0.63 | 0.01 | -0.35 | 1.20 | 0.61 |
| Interest | 0.78 | 0.41 | 0.14 | 0.14 | 0.09 | 1.34 | 0.52 | 0.33 | 0.31 | 0.70 | 0.66 | 0.59 |
| Depreciation | 1.38 | 1.37 | 1.34 | 1.34 | 1.40 | 1.45 | 1.53 | 1.54 | 1.57 | 1.59 | -0.48 | 0.96 |
| Profit before tax | 5.49 | 5.92 | 2.58 | 3.56 | 8.15 | 10.29 | -5.58 | 2.28 | 7.57 | -3.76 | -10.37 | -0.36 |
| Tax % | 25.14% | 22.97% | 23.64% | 24.44% | 22.45% | 27.31% | -18.64% | 21.93% | 31.57% | -41.49% | -15.04% | -200.00% |
| Net Profit | 4.11 | 4.56 | 1.96 | 2.68 | 6.32 | 7.47 | -4.54 | 1.78 | 5.19 | -2.20 | -8.80 | 0.36 |
| EPS in Rs | 1.66 | 1.84 | 0.79 | 1.08 | 2.55 | 3.01 | -1.83 | 0.72 | 2.09 | -0.89 | -3.54 | 0.14 |
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | TTM | |
|---|---|---|---|---|---|---|---|---|
| Sales | 73 | 96 | 117 | 119 | 143 | 173 | 163 | 154 |
| Expenses | 58 | 77 | 105 | 100 | 118 | 152 | 162 | 156 |
| Operating Profit | 15 | 18 | 13 | 19 | 24 | 21 | 1 | -2 |
| OPM % | 20% | 19% | 11% | 16% | 17% | 12% | 0.5% | -1.6% |
| Other Income | 1 | 1 | 1 | 2 | 2 | 2 | 1 | 1 |
| Interest | 1 | 1 | 3 | 3 | 2 | 2 | 2 | 2 |
| Depreciation | 3 | 6 | 4 | 4 | 5 | 6 | 4 | 4 |
| Profit before tax | 11 | 13 | 7 | 14 | 19 | 16 | -4 | -7 |
| Tax % | 27% | 25% | 25% | 7% | 24% | 27% | -5% | |
| Net Profit | 8 | 9 | 5 | 13 | 14 | 12 | -4 | -5 |
| EPS in Rs | 66.25 | 79.00 | 2.69 | 6.96 | 5.74 | 4.65 | -1.63 | -2.20 |
| Dividend Payout % | 31% | 21% | 0% | 0% | 11% | 22% | 0% |
| 10 Years | 5 Years | 3 Years | TTM | 1 Year | Last Year | |
|---|---|---|---|---|---|---|
| Compounded Sales Growth | % | 11% | 11% | -15% | ||
| Compounded Profit Growth | % | % | % | -149% | ||
| Stock Price CAGR | % | % | 1% | -61% | ||
| Return on Equity | % | 7% | 5% | -3% |
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Equity Capital | 1 | 1 | 16 | 16 | 21 | 25 | 25 |
| Reserves | 59 | 68 | 56 | 70 | 122 | 128 | 122 |
| Borrowings | 4 | 15 | 26 | 7 | 0 | 17 | 47 |
| Other Liabilities | 11 | 23 | 21 | 18 | 10 | 21 | 14 |
| Total Liabilities | 76 | 108 | 119 | 110 | 153 | 192 | 207 |
| Fixed Assets | 41 | 41 | 44 | 43 | 41 | 44 | 44 |
| CWIP | 0 | 0 | 0 | 0 | 0 | 0 | 33 |
| Investments | 0 | 0 | 0 | 0 | 1 | 2 | 2 |
| Other Assets | 35 | 66 | 74 | 66 | 110 | 145 | 128 |
| Total Assets | 76 | 108 | 119 | 110 | 153 | 192 | 207 |
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Cash from Operating Activity | 7 | 15 | -7 | 25 | -3 | -19 | 1 |
| Cash from Investing Activity | -2 | -23 | -3 | -3 | -28 | 0 | -25 |
| Cash from Financing Activity | -6 | 8 | 8 | -22 | 35 | 14 | 25 |
| Net Cash Flow | -0 | -0 | -2 | 0 | 4 | -4 | -0 |
| Free Cash Flow | 6 | 8 | -14 | 23 | -3 | -27 | -36 |
| CFO/OP | 64% | 101% | -37% | 152% | 11% | -65% | 43% |
| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|
| Debtor Days | 38 | 53 | 45 | 52 | 49 | 50 | 26 |
| Inventory Days | 80 | 104 | 165 | 190 | 194 | 262 | 326 |
| Days Payable | 26 | 82 | 65 | 65 | 21 | 35 | 27 |
| Cash Conversion Cycle | 93 | 75 | 146 | 177 | 222 | 277 | 325 |
| Working Capital Days | 105 | 72 | 95 | 125 | 159 | 170 | 160 |
| ROCE % | 18% | 11% | 17% | 18% | 12% | -1% |
| Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | Jun 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Promoters | 70.05% | 70.07% | 70.09% | 70.10% | 70.19% | 70.19% | 68.18% | 68.19% | 68.19% | 69.06% | 70.85% | 70.86% |
| FIIs | 2.63% | 0.79% | 0.60% | 0.60% | 0.20% | 0.13% | 0.16% | 0.14% | 0.00% | 0.00% | 0.00% | 0.00% |
| DIIs | 3.43% | 2.30% | 2.30% | 2.30% | 1.45% | 0.17% | 0.00% | 0.00% | 0.00% | 0.98% | 0.00% | 0.00% |
| Public | 23.89% | 26.84% | 27.02% | 27.00% | 28.16% | 29.50% | 31.66% | 31.67% | 31.81% | 29.97% | 29.15% | 29.14% |
| No. of Shareholders | 1,932 | 1,946 | 1,856 | 2,089 | 2,330 | 2,829 | 3,447 | 3,453 | 3,484 | 3,728 | 3,786 | 3,694 |
Fundamentals
Market Cap₹ 283 Cr.
Current Price₹ 114
Book Value₹ 59.0
ROCE-1.07 %
ROE-2.50 %
Dividend Yield0.88 %
Face Value₹ 10.0
Compounded Sales Growth (TTM)-15%
Compounded Profit Growth (TTM)-149%
Standalone figures.
Valuation
Market capRs 182 Cr
Enterprise valueRs 183 Cr
Price to book2.12x
Price to sales1.18x
EV / sales1.19x
Price to cash flow7.19x
Earnings yield-3.00%
Profitability
Operating margin (excl. other income)15.86%
Operating margin (incl. other income)17.44%
EBITDA margin-0.66%
Pre-tax margin-4.51%
Net profit margin-3.55%
Net margin, latest quarter1.14%
ROE16.94%
ROCE17.81%
ROA11.71%
ROE, 3-year average12.99%
ROCE, 3-year average15.56%
ROA, 3-year average8.88%
ROIC (approx.)-5.01%
Tax rate6.63%
Other income / net worth2.18%
Growth
Sales growth (latest year)1.00%
Profit growth (latest year)158.61%
Sales CAGR, 3 years17.63%
Profit CAGR, 3 years18.92%
Sales growth QoQ-1.46%
Sales growth YoY (latest quarter)-23.11%
Profit growth YoY (latest quarter)-79.78%
Per share
EPS (TTM)Rs -3.41
EPS (latest year)Rs 8.36
EPS (latest quarter)Rs 0.23
EPS, 3-year averageRs 35.46
Book value per shareRs 53.51
Sales per shareRs 95.96
Cash flow per shareRs 15.79
Free cash flow per shareRs -22.50
Dividend per share, 3-year averageRs 20.00
Dividends
Dividend payout, 3-year average21.10%
Efficiency
Asset turnover1.08x
Fixed asset turnover2.73x
Inventory turnover2.63x
Inventory days139 days
Debtor days52 days
Debtors turnover7.02x
Creditor days27 days
Cash conversion cycle325 days
Working capital days160 days
Leverage
Total debtRs 7 Cr
Cash and bankRs 5 Cr
Net debtRs 1 Cr
Debt to equity0.08x
Interest coverage-2.06x
Owners' fund to total sources78.04%
Debt to assets5.99%
Cash flow
Cash from Operating Activity (latest year)Rs 25 Cr
Cash from Investing Activity (latest year)Rs -3 Cr
Cash from Financing Activity (latest year)Rs -22 Cr
Net Cash Flow (latest year)Rs 0 Cr
Free cash flow (latest year)Rs -36 Cr
FCFE (approx.: FCF + change in debt)Rs -55 Cr
Cash from ops / profit, 5 years-0.07x
Sales to cash flow4.69x
Statement figures
Net sales (TTM)Rs 154 Cr
Net sales (latest year)Rs 119 Cr
Sales (latest quarter)Rs 32 Cr
Operating profit excl. other income (latest year)Rs 19 Cr
Operating profit (latest quarter)Rs 1 Cr
Other income (TTM)Rs 1 Cr
EBITDA (TTM)Rs -1 Cr
PBDT (TTM)Rs -3 Cr
Profit before tax (TTM)Rs -7 Cr
Tax (latest year)Rs 1 Cr
Net profit (TTM)Rs -5 Cr
Net profit (latest year)Rs 13 Cr
Net profit (latest quarter)Rs 0 Cr
Depreciation (TTM)Rs 4 Cr
Depreciation (latest quarter)Rs 1 Cr
Interest (TTM)Rs 2 Cr
Cost of goods sold (latest year)Rs 79 Cr
Total expenditure (latest year)Rs 100 Cr
Total income (latest year)Rs 120 Cr
Share capitalRs 16 Cr
ReservesRs 70 Cr
Shareholders' fundsRs 86 Cr
Total assetsRs 110 Cr
Net blockRs 43 Cr
Capital work in progressRs 0 Cr
InvestmentsRs 0 Cr
ReceivablesRs 17 Cr
InventoryRs 30 Cr
Other liabilitiesRs 18 Cr
Shares outstanding (crore)1.60
Ownership
Promoter holding70.86% (+2.67 in a year)
Computed by MarketFriction from the standalone statements. Returns use average balances.
P/B 2.12 is at the 2th percentile (median 4.84).
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.
| Period | ESFL | Nifty 50 | Difference |
|---|---|---|---|
| 1 week | -4.6% | -2.8% | -1.8 pts |
| 1 month | -5.5% | -6.8% | +1.3 pts |
| 3 months | -4.0% | -7.6% | +3.6 pts |
| 6 months | +3.0% | +0.4% | +2.6 pts |
| 1 year | -62.6% | -9.9% | -52.7 pts |
| 2 years | -68.6% | -13.6% | -55.1 pts |
| 3 years | -13.5% | +14.2% | -27.7 pts |
Red flags
F-score 8 of 8| explain | Share dilution Share count up 0% in a year, 1500% in three |
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 2026Sales ₹32 Cr -23.1% vs Jun 2025.
Net profit ₹0 Cr -79.8%.
Activity
Compare| Company | Mcap (Cr) | P/E | ROCE |
|---|---|---|---|
| Shaily Engineering Plastics Ltd | 13,986 | 78.6 | 30.2 % |
| Safari Industries (India) Ltd | 7,011 | 42.5 | 19.3 % |
| V I P Industries Ltd | 4,167 | -28.9 % | |
| Nilkamal Ltd | 2,833 | 21.0 | 10.6 % |
| Bai-Kakaji Polymers Ltd | 642 | 29.3 | 21.2 % |
| Atharva Poly-Plast Ltd | 200 | 30.9 | 38.2 % |
| Pil Italica Lifestyle Ltd | 173 | 55.1 | 7.67 % |
| Prima Plastics Ltd | 150 | 7.61 | 14.3 % |
| Avro India Ltd | 94 | 24.6 | 6.52 % |
| Tokyo Plast International Ltd | 68 | 195 | 3.94 % |
| Pearl Polymers Ltd | 29 | -17.2 % | |
| Niraj Ispat Industries Ltd | 18 | 11.9 | 11.3 % |
| Technopack Polymers Ltd | 14 | 11.8 | 7.81 % |
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.
High low price variation greater than 150perc in previous 12 monthsLess than 100 unique PAN traded in previous 30 daysMandatory Market making period in SME scrip is overSME scrip is not regularly traded
Quick answers
What is the market cap of Essen Speciality Films Ltd?
Essen Speciality Films Ltd (ESFL) has a market capitalisation of Rs 283 Cr. at the 2026-10-01 close.
What were Essen Speciality Films Ltd's latest quarterly results?
In the Jun 2026 quarter, Essen Speciality Films Ltd sales was Rs 32 Cr (-23.1% vs Jun 2025) and net profit was Rs 0 Cr.
What is the 52-week high and low of Essen Speciality Films Ltd?
The 52-week high is Rs 306.15 and the 52-week low is Rs 108.30.