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Adani Enterprises

ADANIENT · Coal · INE423A01024

Analyst mean 1.67 · 3 analysts · 83% bullish
₹3,024.50
Close 2026-07-31 · Balanced risk

Reading the Statements forensic interpretation

What the numbers mean when read together — computed from the filings, not a score.

Profit is not turning into cash

Operating cash flow is just 31% of trailing profit — the classic pattern where reported earnings are not backed by cash. This is the single most important thing to understand on this page.

Full read

Operating cash flow ₹2,357 cr against trailing net profit ₹7,512 cr. When profit rises but cash does not follow, the questions are: are receivables ballooning, is revenue being recognised ahead of collection, or are costs being capitalised?

Profit growing with revenue

Both revenue and profit grew over the last year (18.1% and 4.2%) — growth is translating to the bottom line.

Full read

Trailing revenue ₹111,432 cr, trailing profit ₹7,512 cr. Profit growing at least as fast as revenue indicates operating leverage or pricing power.

Net margin compressing

Net margin has narrowed from 4.4% to -4.4% year-on-year — profitability per rupee of sales is shrinking.

Full read

Quarter net margin -4.4% vs 4.4% four quarters earlier. Sustained compression signals pricing pressure, cost inflation, or mix deterioration.

Burning cash after capex

Free cash flow is negative — the business consumes more than it generates once capex is paid. Fine if it is deliberate growth investment; a problem if it is structural.

Full read

Latest free cash flow ₹-30,993 cr, negative in 9 of 12 years. Check whether the burn funds expansion (dark stores, plants, ports) or merely sustains operations.

Other income is a big part of profit

Other income is 86% of pre-tax profit — a large share of the profit comes from outside the core operating business.

Full read

Trailing other income ₹9,193 cr against pre-tax profit ₹10,710 cr. High other-income dependence means the headline profit is flattered by treasury, one-offs, or non-operating items rather than the core business.

Borrowing while holding investments

Borrowings rose 63% over two years while the company also carries ₹9,428 cr in investments. Why borrow at interest while parking money elsewhere is a fair question.

Full read

Borrowings moved to ₹106,622 cr from ₹65,310 cr. Simultaneous large investments can be legitimate treasury management, or a sign that reported cash is not freely available.

Capital work-in-progress is sticky

Capital work-in-progress has stayed high (45% of fixed assets) without converting to productive assets — worth checking whether projects are genuinely progressing.

Full read

CWIP ₹51,753 cr vs ₹35,180 cr two years earlier, against fixed assets ₹115,174 cr. Perennial CWIP that never becomes a fixed asset can hide stalled projects or capitalised costs that should have been expensed.

Price & Valuation 10-year, split-adjusted

Markers show corporate actions (splits, bonus, dividends). Prices are split-adjusted so the series is continuous.

Valuation & Quality

Valuation
P/E (TTM) 22.7x
P/B 4.8x
P/S 4.28x
PEG growth cheap 0.75
Dividend Yield 0.04%
Leverage
Debt / Equity leveraged 1.32
Payout Ratio 1.8%
Returns & Margins
Operating Margin (TTM) 17%
Net Margin (TTM) 9.7%
Return on Equity 14.2%
Return on Assets 4.2%
Implied Growth (Graham) growth the market is pricing in 7.1%
Rule of 40 66.9
Growth 49.9% + Margin 17% — passes

Ownership & Skin in the Game

Promoter71.97% ▼ 2.87
FII10.51%
DII
Mutual Funds6.73%

Quarterly Financials ₹ cr

MetricSep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Revenue22,60822,84826,96621,96121,24924,82032,43932,924
Expenses18,84219,77823,25618,65117,94221,17828,70927,905
Other Income5836484,5824754,1796,288748-2,022
Depreciation1,0351,0061,2361,2841,3771,3722,1031,926
Profit before tax2,4035725,2591,4664,3986,932729-1,349
Net Profit1,9892294,0159763,4145,727-167-1,462
EPS13.640.4529.746.8524.7443.53-0.81-8.92

Balance Sheet ₹ cr, annual

ItemMar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital110110114114115129
Reserves17,04922,14732,93738,96250,19980,797
Borrowings16,22741,60453,20065,31091,473106,622
Fixed Assets10,83830,12356,88165,97877,260115,174
CWIP8,82523,54424,02535,18051,51651,753
Investments5,5034,2926,3108,7019,8879,428
Total Assets51,617101,586141,278160,586197,843260,868
DISCLAIMER: FinMinutes is a financial data and analytics platform, not a SEBI-registered investment adviser. Everything here is for educational and informational purposes. Forensic interpretations are computed from disclosed data and are not recommendations. Do your own due diligence.