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Asian Paints

ASIANPAINT · Chemical Manufacturing · INE021A01026

Analyst mean 2.63 · 35 analysts · 4% bullish
₹2,758.40
Close 2026-07-31 · Moderate risk

Reading the Statements forensic interpretation

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

Operating cash flow backs the profit

Operating cash flow is 147% of trailing profit — the earnings are converting to cash, not just accruals.

Full read

Last operating cash flow ₹7,088 cr against trailing net profit ₹4,836 cr. A ratio at or above ~0.9 means reported profit is showing up as real cash.

Profit growing with revenue

Both revenue and profit grew over the last year (9.8% and 32.9%) — growth is translating to the bottom line.

Full read

Trailing revenue ₹37,187 cr, trailing profit ₹4,836 cr. Profit growing at least as fast as revenue indicates operating leverage or pricing power.

Net margin expanding

Net margin improved from 12.5% to 14.8% year-on-year — the business is keeping more of each rupee.

Full read

Quarter net margin 14.8% vs 12.5% four quarters earlier. Expansion from operating leverage is healthy; verify it is not a one-off gain.

Generates free cash

Free cash flow is positive and consistent — the business funds itself after capex.

Full read

Latest free cash flow ₹5,604 cr. Negative in only 0 of 12 years. A self-funding business needs less external capital and dilutes less.

Borrowing while holding investments

Borrowings rose 59% over two years while the company also carries ₹7,062 cr in investments. Why borrow at interest while parking money elsewhere is a fair question.

Full read

Borrowings moved to ₹3,929 cr from ₹2,474 cr. Simultaneous large investments can be legitimate treasury management, or a sign that reported cash is not freely available.

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) 48x
P/B 12.27x
P/S 7.37x
PEG 34.64
P/FCF 82.6x
Dividend Yield 1.01%
Leverage
Debt / Equity conservative 0.18
Payout Ratio 61%
Returns & Margins
Operating Margin (TTM) 14.9%
Net Margin (TTM) 12.4%
Return on Equity 21.2%
Return on Assets 13.5%
Implied Growth (Graham) growth the market is pricing in 19.7%
Rule of 40 32.9
Growth 17.9% + Margin 14.9% — below 40

Ownership & Skin in the Game

Promoter52.63% ▲ 0.00
FII13.32%
DII
Mutual Funds10.09%

Quarterly Financials ₹ cr

MetricSep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Revenue8,0288,5498,3598,9398,5318,8679,24710,542
Expenses6,7886,9136,9237,3147,0287,0867,4608,373
Other Income25193-6022923769197279
Depreciation242256301301305313310304
Profit before tax9591,5181,0221,5091,3921,4891,6142,096
Net Profit6941,1287011,1171,0181,0741,1851,559
EPS7.2411.587.2211.4710.3611.0512.2216.05

Balance Sheet ₹ cr, annual

ItemMar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital969696969696
Reserves12,71013,71615,89618,63219,30421,276
Borrowings1,0931,5871,9332,4742,2903,929
Fixed Assets5,8595,5195,7707,1479,2209,640
CWIP1834261,0202,6981,2541,849
Investments4,7373,2484,2624,5884,7257,062
Total Assets20,35522,95825,77929,90130,35534,519
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.