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Coal India

COALINDIA · Coal · INE522F01014

Analyst mean 2.50 · 24 analysts · 88% bullish
₹410.05
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.

Operating cash flow backs the profit

Operating cash flow is 139% of trailing profit — the earnings are converting to cash, not just accruals.

Full read

Last operating cash flow ₹43,215 cr against trailing net profit ₹31,187 cr. A ratio at or above ~0.9 means reported profit is showing up as real cash.

Profit fell while revenue grew

Over the last year profit declined 5.9% even as revenue grew 6.1% — margins are compressing, and any premium being paid rests on a year that moved backwards on the bottom line.

Full read

Trailing revenue ₹157,856 cr (up 6.1%) but trailing profit ₹31,187 cr (down 5.9%). Rising sales with falling profit points to cost inflation not passed through, mix shift to lower-margin lines, or one-off gains in the base year.

Free cash flow is variable

Free cash flow swings between positive and negative across the cycle.

Full read

Latest ₹31,191 cr, negative in 2 of 12 years.

Borrowing while holding investments

Borrowings rose 116% over two years while the company also carries ₹10,226 cr in investments. Why borrow at interest while parking money elsewhere is a fair question.

Full read

Borrowings moved to ₹14,072 cr from ₹6,523 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) 8.7x
P/B 2.12x
P/S 1.6x
P/FCF 17.4x
Dividend Yield 6.46%
Leverage
Debt / Equity conservative 0.12
Payout Ratio 30.6%
Returns & Margins
Operating Margin (TTM) 19.4%
Net Margin (TTM) 19.8%
Return on Equity 42.1%
Implied Growth (Graham) growth the market is pricing in 0.1%
Rule of 40 27.2
Growth 7.8% + Margin 19.4% — below 40

Ownership & Skin in the Game

Promoter61.13% ▼ 2.00
FII10.37%
DII
Mutual Funds9.93%

Quarterly Financials ₹ cr

MetricSep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Revenue31,18236,85937,82542,91930,18734,92446,49046,255
Expenses22,56524,54126,03430,33123,47125,59333,81734,186
Other Income1,6422,2144,1061,7602,3502,6805,2442,281
Depreciation1,8982,5132,7822,3072,6642,2182,9472,303
Profit before tax8,15311,79212,87311,7766,1159,47314,62711,719
Net Profit6,2758,4919,5938,7884,2637,16610,9088,850
EPS10.2113.8015.5814.277.0711.6117.5914.36

Balance Sheet ₹ cr, annual

ItemMar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital6,1636,1636,1636,1636,1636,163
Reserves30,35536,98054,68076,56792,942112,939
Borrowings5,8843,5144,3316,5239,14614,072
Fixed Assets42,40546,67764,54775,66882,86591,846
CWIP10,49012,89717,62218,96022,38515,834
Investments5,9508,9217,1397,1107,59110,226
Total Assets161,051179,436221,396236,470258,985285,660
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.