Shaival Reality Ltd
| Small Cap
Shaival Reality Ltd, operating in the financial services sector, shows a mixed financial performance. The company demonstrates very strong liquidity and solvency, indicating a robust ability to meet its short-term and long-term obligations. However, its efficiency and growth metrics reveal some significant challenges. While the company has shown impressive growth in operating profit and asset growth, its revenue and net income growth rates are concerning. Profitability metrics are also mixed, with strong returns on capital employed and equity, but weak gross and operating margins. Overall, Shaival Reality Ltd exhibits financial stability but needs to address its revenue generation and operational efficiency to ensure sustained success. The company's inability to cover its interest and dividend obligations also poses a risk.
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- Growth Ratio4.00
- Financial Ratio3.60
- Profitability Ratio6.80
- Efficiency Ratio4.33
- Coverage Ratio2.00
- Solvency Ratio10.00
- Liquidity Ratio8.40
- Peer Assessment
- Management AssessmentBalanced
- Risk AssessmentBalanced
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Shaival Reality Ltd, operating in the financial services sector, shows a mixed financial performance. The company demonstrates very strong liquidity and solvency, indicating a robust ability to meet its short-term and long-term obligations. However, its efficiency and growth metrics reveal some significant challenges. While the company has shown impressive growth in operating profit and asset growth, its revenue and net income growth rates are concerning. Profitability metrics are also mixed, with strong returns on capital employed and equity, but weak gross and operating margins. Overall, Shaival Reality Ltd exhibits financial stability but needs to address its revenue generation and operational efficiency to ensure sustained success. The company's inability to cover its interest and dividend obligations also poses a risk.
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Quarterly Report⬤24th Apr 26
Standalone Audited Financial Results for Half Year and Year Ended March 31, 2026
UNDEFINED SENTIMENT
The company's growth ratios present a mixed performance. While there is very strong growth in operating profit and asset growth, there are revenue and net income growth rates that are not good. This mixed performance shows there are some challenges for the company.
| Growth Ratios | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|
| Revenue Growth Rate | -50.84 | -23.5 | 53.63 | -83.64 | -13.33 |
| Operating Profit Growth Rate | -166.96 | -150.67 | 163.16 | -105 | 660 |
| Earnings Per Share (EPS) Growth | 74.29 | 206.56 | -410.16 | -62.41 | -92.2 |
| Asset Growth Rate | N/A | -37.26 | -25.04 | 16.81 | 3.13 |
| Net Income Growth Rate | 73.17 | 205.63 | -409.22 | -62.44 | -92.06 |
Revenue Growth Rate
Operating Profit Growth Rate
Earnings Per Share (EPS) Growth
Asset Growth Rate
Net Income Growth Rate
The company's financial ratios show a mixed performance. While capital expenditures are well-managed, adjusted EPS, cash EPS, book value per share, and dividend per share are low. This mixed performance suggests some challenges in generating sustainable earnings and shareholder value.
| Financial Ratios | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|
| Adjusted Earnings Per Share (Adjusted EPS) | -0.61 | -1.87 | 5.78 | 2.17 | 0.17 |
| Cash Earnings Per Share (Cash EPS) | 0.01 | -1.41 | 6.54 | 2.3 | 0.18 |
| Book Value Per Share | 7.5 | 5.62 | 11.42 | 13.59 | 13.76 |
| Dividend Per Share (DPS) | 0 | 0 | 0 | 0 | 0 |
| Capital Expenditures (CapEx) | 2 | 0.4 | 8.5 | 4.4 | 0 |
Adjusted Earnings Per Share (Adjusted EPS)
Cash Earnings Per Share (Cash EPS)
Book Value Per Share
Dividend Per Share (DPS)
Capital Expenditures (CapEx)
The company's profitability ratios present a mixed picture. While return on capital employed, return on equity, and net margin is very strong, gross profit margin, return on assets, and operating margin are very low. This mixed performance suggests there are some challenges in operational efficiency and cost management.
| Profitability Ratios | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|
| Gross Profit Margin | -62.82 | -8.38 | 4.36 | -44.44 | -100 |
| Return on Capital Employed (ROCE) | -1.88 | -3.62 | 47.86 | 15.28 | 4.33 |
| Return on Equity (ROE) | -8.16 | -33.28 | 50.64 | 15.99 | 1.25 |
| Return on Assets (ROA) | -2.58 | 2.08 | 7.31 | -0.31 | -2.31 |
| Operating Margin | -32.05 | 21.23 | 36.36 | -11.11 | -97.44 |
| Net Margin | -30.34 | -121.23 | 244 | 560 | 51.28 |
Gross Profit Margin
Return on Capital Employed (ROCE)
Return on Equity (ROE)
Return on Assets (ROA)
Operating Margin
Net Margin
The company's efficiency ratios present a mixed picture. A high inventory turnover ratio indicates efficient inventory management, but low fixed asset and capital turnover ratios suggest underutilization of assets. Long receivable days raise concerns about the effectiveness of credit policies and collection efforts, negatively impacting the company's operational efficiency.
| Efficiency Ratios | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|
| Fixed Asset Turnover Ratio | 0.52 | 0.49 | 1.69 | 0.65 | 0.58 |
| Inventory Turnover Ratio | 18.14 | 6.58 | 30.94 | 8.67 | 10.4 |
| Receivables Turnover Ratio | 3.77 | 1.52 | 4.55 | 6.43 | 0.66 |
| Days Sales in Inventory Ratio | 20.12 | 55.47 | 11.8 | 42.1 | 35.1 |
| Receivable Days | 96.82 | 240.13 | 80.22 | 56.77 | 553.03 |
| Capital Turnover Ratio | 0.05 | 0.06 | 0.21 | 0.03 | 0.02 |
Fixed Asset Turnover Ratio
Inventory Turnover Ratio
Receivables Turnover Ratio
Days Sales in Inventory Ratio
Receivable Days
Capital Turnover Ratio
The company's coverage ratios are very low, indicating a limited ability to cover its interest and dividend obligations. This suggests a high level of financial risk and vulnerability to economic downturns. This needs to be addressed to improve financial stability.
| Coverage Ratios | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|---|
| Interest Coverage Ratio | 0.45 | -43 | N/A | N/A | N/A | N/A |
| Equity Dividend Coverage Ratio | N/A | N/A | N/A | N/A | N/A | N/A |
Interest Coverage Ratio
Equity Dividend Coverage Ratio
The company exhibits very strong solvency, indicating a robust long-term financial stability. Low debt ratios and a high equity ratio suggest a conservative capital structure and a strong ability to meet long-term obligations. This provides a solid foundation for future growth and stability.
| Solvency Ratios | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|
| Debt Ratio | 0.68 | 0.63 | 0 | 0 | 0.01 |
| Debt to Equity Ratio | 2.12 | 1.7 | 0 | 0 | 0.01 |
| Equity Ratio | 0.32 | 0.37 | 1 | 1 | 0.99 |
| Debt To Asset Ratio | 0.64 | 0.6 | 0 | 0 | 0.01 |
Debt Ratio
Debt to Equity Ratio
Equity Ratio
Debt To Asset Ratio
The company demonstrates excellent liquidity, suggesting a strong ability to meet its short-term obligations. High current and quick ratios indicate ample liquid assets. However, the negative operating cash flow ratio raises concerns about the sustainability of this liquidity, as it suggests the company is not generating enough cash from its operations.
| Liquidity Ratios | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|
| Current Ratio | 6.22 | 10.51 | 22.95 | 102.07 | 50.81 |
| Quick Ratio | 6 | 10.29 | 22.95 | 101.07 | 50.81 |
| Cash Ratio | 0.8 | 1.14 | 0.62 | 2.2 | 1.55 |
| Operating Cash Flow Ratio | -0.27 | 1.77 | 4.36 | -3.13 | -1.52 |
Current Ratio
Quick Ratio
Cash Ratio
Operating Cash Flow Ratio
Peer Comparison empowers investors to evaluate a company against its industry peers using key financial metrics like P/E ratio, EPS, and profit margins. It helps identify whether a company is overvalued, undervalued, or performing in line with competitors. Investors can use this data to spot opportunities, assess risks, and make informed decisions. This contextual view adds depth beyond standalone company analysis.
| NO | Company Name | Health Score | P/E Ratio | Valuation | OPM | EPS | Latest Profit & Loss |
|---|---|---|---|---|---|---|---|
| 1 | Shaival Reality Ltd | 6.17 | N/A | N/A | -0.38 | 5.80 | 0.20 |
The management effectiveness of Shaival Reality Ltd. presents a mixed picture. The company has shown positive compounded profit growth over 3 and 5 years, and has managed to reduce its borrowings significantly. However, there are concerns regarding inconsistent operational profit margins and high debtor days which indicate possible inefficiencies in working capital management. Overall, these factors suggest a need for improvements in sales and operational efficiency.
| Category | Metric | Value | Assessment |
|---|---|---|---|
| PROS | Compounded Profit Growth (3Y, 5Y) | 28%, 19% | Strong |
| Debt Reduction | Borrowings reduced from ₹40.59 Cr. (Mar 2019) to ₹0.07 Cr. (Mar 2024) | Excellent | |
| CONS | Compounded Sales Growth (3Y, 5Y) | -40%, -39% | Declining |
| Inconsistent OPM | Fluctuating between positive and negative values | Volatile |
Financial Performance & Growth
Shaival Reality Ltd. demonstrates a mixed trend in financial performance. Compounded sales growth has been negative over 3 years (-40%) and 5 years (-39%), indicating a struggle to expand revenue. The operating profit margin (OPM) has been inconsistent, alternating between positive and negative values. This mixed performance suggests potential volatility in earnings and a need for improved sales strategies.
| Metric | 2017-2019 | 2020-2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Avg. Sales Growth (%) | -35.66% | -32.61% | 53.63% | -83.64% | -13.33% |
| Avg. OPM (%) | 5.18% | 3.32% | 36.36% | -11.11% | -97.44% |
Capital Efficiency & Returns
The capital efficiency and returns of Shaival Reality Ltd. present a mixed analysis. The ROCE is 4.44%, while ROE is 17.35%. The cash conversion cycle is notably high at 1,066.92 days as of March 2025, indicating significant inefficiency in working capital management. The high cash conversion cycle suggests that the company is taking a very long time to convert its investments in working capital into cash, which could strain liquidity and financial flexibility.
| Metric | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|
| ROCE (%) | 2.41% | 1.30% | 4.44% |
| ROE (%) | 17.35% | ||
| Cash Conversion Cycle (Days) | 11.95 | 177.43 | 1,066.92 |
Financial Health & Prudence
Shaival Reality Ltd. shows positive trends in financial health and prudence. The company has significantly reduced its borrowings from ₹40.59 Cr in March 2019 to ₹0.07 Cr in March 2024 and ₹0.21 Cr in March 2025. There is no interest to be paid as of March 2023, 2024 and 2025. The company has not been paying out dividends.
| Metric | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|---|---|
| Borrowings (Cr) | 40.59 | 11.44 | 18.48 | 10.95 | 0.04 | 0.07 | 0.21 |
Strategic & Operational Indicators
The operational efficiency of Shaival Reality Ltd. is concerning. Debtor days have increased significantly, reaching 1,066.92 days in March 2025. The increasing debtor days suggest significant problems in collecting receivables, which could severely impact the company's cash flow and liquidity. The working capital days are very high at 1,918.59 days as of March 2025.
| Metric | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|
| Debtor Days | 11.95 | 40.56 | 1,066.92 |
| Working Capital Days | 124.76 | 1,013.89 | 1,918.59 |
The risk assessment for Shaival Reality Ltd. indicates a moderate level of concern. The primary risks stem from segment performance volatility indicated by inconsistent sales and operating profit margins. The increasing debtor days and high working capital days also pose liquidity risks. However, the reduction in borrowings mitigates some financial risk. Overall, the company exhibits financial instability and operational inefficiencies.
Segment performance volatility
Shaival Reality Ltd. exhibits significant segment performance volatility, as evidenced by inconsistent sales and operating profit margins. Quarterly sales figures show substantial fluctuations, indicating instability in revenue generation. The operating profit margin (OPM) varies widely, alternating between positive and negative values. The inconsistency in sales and OPM highlights the challenges in maintaining stable and predictable financial performance.
| Metric | Mar 2023 | Sep 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|
| Sales (Cr) | 1.39 | 0.34 | 0.11 | 0.20 |
| OPM (%) | 15.83% | -402.94% | 9.09% | -110.00% |
Accounting quality red flags
The high debtor days and working capital days could point towards revenue recognition issues or delayed payments. The debtor days have increased significantly, reaching 1,066.92 days in March 2025, suggesting potential difficulties in collecting receivables. Similarly, the working capital days are very high at 1,918.59 days as of March 2025, indicating operational inefficiencies.
| Metric | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|
| Debtor Days | 11.95 | 40.56 | 1,066.92 |
| Working Capital Days | 124.76 | 1,013.89 | 1,918.59 |
Foreign exchange or interest rate exposure
Based on the provided data, Shaival Reality Ltd. has no significant foreign exchange or interest rate exposure. The company has reduced its borrowings substantially, leading to minimal interest payments. This lack of significant debt reduces the risk associated with interest rate fluctuations. Given the absence of foreign currency transactions in the provided financials, the company appears to have limited exposure to foreign exchange risks.
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Market Sentiment
Analysis Driven By 26 Technical Indicators From The 1 Hour Timeframe
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- SMA 1032.60Bullish
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- EMA 1032.62Bullish
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- ROC 93.13Bullish
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- SMA 1032.11Bullish
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- SMA 632.31Bearish
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