| Key Financial Ratios of Cummins India (in Rs. Cr.) |
Mar 25 |
Mar 24 |
Mar 23 |
Mar 22 |
Mar 21 |
|
| Per Share Ratios |
|
|
|
|
|
|
| Basic EPS (Rs.) |
68.75 |
59.91 |
40.76 |
31.99 |
22.29 |
|
| Diluted EPS (Rs.) |
68.75 |
59.91 |
40.76 |
31.99 |
22.29 |
|
| Cash EPS (Rs.) |
75.35 |
65.59 |
45.83 |
36.82 |
26.82 |
|
| Book Value [ExclRevalReserve]/Share (Rs.) |
253.18 |
222.33 |
193.65 |
175.06 |
158.97 |
|
| Book Value [InclRevalReserve]/Share (Rs.) |
253.18 |
222.33 |
193.65 |
175.06 |
158.97 |
|
| Dividend / Share(Rs.) |
51.50 |
38.00 |
25.00 |
18.50 |
15.00 |
|
| Revenue from Operations/Share (Rs.) |
372.99 |
323.18 |
279.38 |
221.52 |
156.18 |
|
| PBDIT/Share (Rs.) |
97.19 |
84.02 |
59.98 |
42.30 |
34.26 |
|
| PBIT/Share (Rs.) |
90.59 |
78.34 |
54.91 |
37.47 |
29.73 |
|
| PBT/Share (Rs.) |
90.05 |
77.31 |
53.83 |
41.83 |
29.15 |
|
| Net Profit/Share (Rs.) |
68.75 |
59.91 |
40.76 |
31.99 |
22.29 |
|
| Profitability Ratios |
|
|
|
|
|
|
| PBDIT Margin (%) |
26.05 |
25.99 |
21.46 |
19.09 |
21.93 |
|
| PBIT Margin (%) |
24.28 |
24.23 |
19.65 |
16.91 |
19.03 |
|
| PBT Margin (%) |
24.14 |
23.92 |
19.26 |
18.88 |
18.66 |
|
| Net Profit Margin (%) |
18.43 |
18.53 |
14.58 |
14.43 |
14.27 |
|
| Return on Networth / Equity (%) |
27.15 |
26.94 |
21.04 |
18.27 |
14.02 |
|
| Return on Capital Employed (%) |
34.06 |
33.60 |
27.00 |
20.47 |
17.90 |
|
| Return on Assets (%) |
19.84 |
19.54 |
15.04 |
13.02 |
10.84 |
|
| Total Debt/Equity (X) |
0.00 |
0.02 |
0.07 |
0.08 |
0.00 |
|
| Asset Turnover Ratio (%) |
1.14 |
1.12 |
1.08 |
0.98 |
75.99 |
|
| Liquidity Ratios |
|
|
|
|
|
|
| Current Ratio (X) |
3.12 |
2.90 |
2.70 |
2.53 |
2.95 |
|
| Quick Ratio (X) |
2.66 |
2.44 |
2.23 |
2.11 |
2.44 |
|
| Inventory Turnover Ratio (X) |
10.56 |
5.32 |
5.70 |
5.59 |
7.76 |
|
| Dividend Payout Ratio (NP) (%) |
26.18 |
30.04 |
29.44 |
25.01 |
31.40 |
|
| Dividend Payout Ratio (CP) (%) |
23.88 |
27.44 |
26.18 |
21.72 |
26.10 |
|
| Earnings Retention Ratio (%) |
73.82 |
69.96 |
70.56 |
74.99 |
68.60 |
|
| Cash Earnings Retention Ratio (%) |
76.12 |
72.56 |
73.82 |
78.28 |
73.90 |
|
| Valuation Ratios |
|
|
|
|
|
|
| Enterprise Value (Cr.) |
82,035.71 |
81,977.10 |
44,127.88 |
30,119.69 |
24,541.77 |
|
| EV/Net Operating Revenue (X) |
7.93 |
9.15 |
5.70 |
4.91 |
5.67 |
|
| EV/EBITDA (X) |
30.45 |
35.20 |
26.54 |
25.69 |
25.84 |
|
| MarketCap/Net Operating Revenue (X) |
8.18 |
9.31 |
5.83 |
5.07 |
5.89 |
|
| Retention Ratios (%) |
73.81 |
69.95 |
70.55 |
74.98 |
68.59 |
|
| Price/BV (X) |
12.05 |
13.53 |
8.41 |
6.42 |
5.78 |
|
| Price/Net Operating Revenue |
8.18 |
9.31 |
5.83 |
5.07 |
5.89 |
|
| Earnings Yield |
0.02 |
0.02 |
0.03 |
0.03 |
0.02 |
|
Source : Dion Global Solutions Limited
