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Cipla

CIPLA · Biotechnology & Drugs · INE059A01026

Analyst mean 2.32 · 37 analysts · 66% bullish
₹1,474.30
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 117% of trailing profit — the earnings are converting to cash, not just accruals.

Full read

Last operating cash flow ₹3,940 cr against trailing net profit ₹3,356 cr. A ratio at or above ~0.9 means reported profit is showing up as real cash.

Net margin compressing

Net margin has narrowed from 18.6% to 11% year-on-year — profitability per rupee of sales is shrinking.

Full read

Quarter net margin 11% vs 18.6% four quarters earlier. Sustained compression signals pricing pressure, cost inflation, or mix deterioration.

Generates free cash

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

Full read

Latest free cash flow ₹928 cr. Negative in only 0 of 12 years. A self-funding business needs less external capital and dilutes less.

Capital work-in-progress is sticky

Capital work-in-progress has stayed high (16% of fixed assets) without converting to productive assets — worth checking whether projects are genuinely progressing.

Full read

CWIP ₹2,042 cr vs ₹1,153 cr two years earlier, against fixed assets ₹12,434 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) 35.1x
P/B 3.39x
P/S 4.12x
PEG 3.03
Dividend Yield 0.9%
Leverage
Debt / Equity conservative 0.02
Payout Ratio 31.2%
Returns & Margins
Operating Margin (TTM) 13.3%
Net Margin (TTM) 11.9%
Return on Equity 14.5%
Implied Growth (Graham) growth the market is pricing in 13.3%
Rule of 40 15.6
Growth 2.3% + Margin 13.3% — below 40

Ownership & Skin in the Game

Promoter29.21% ▲ 0.00
FII20.20%
DII
Mutual Funds20.56%

Quarterly Financials ₹ cr

MetricSep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Revenue7,0517,0736,7306,9577,5897,0746,5417,119
Expenses5,1655,0845,1925,1795,6955,8195,5865,927
Other Income191222289259269-70148211
Depreciation272280309253297278383304
Profit before tax1,7891,9161,5041,7701,8548937071,082
Net Profit1,3051,5751,2141,2921,353674543786
EPS16.1319.4515.1316.0616.738.376.879.77

Balance Sheet ₹ cr, annual

ItemMar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital161161161161162162
Reserves18,16520,68023,24626,54531,03234,270
Borrowings2,0141,056803559438614
Fixed Assets9,5169,6839,1609,60710,00612,434
CWIP9697661,0931,1531,5662,042
Investments2,7102,5513,6625,4497,9338,223
Total Assets24,85526,85729,30032,53337,33442,343
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.