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ITC

ITC · Tobacco · INE154A01025

Analyst mean 2.60 · 35 analysts · 0% bullish
₹286.25
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.

Cash lags profit somewhat

Operating cash flow is only 88% of trailing profit. Worth watching whether the gap is working-capital timing or something structural.

Full read

Operating cash flow ₹18,464 cr vs trailing net profit ₹21,018 cr. A persistent gap below 1.0 can be benign (growth working capital) or a tell (profit not converting to cash).

Profit fell while revenue grew

Over the last year profit declined 40% even as revenue grew 4.7% — margins are compressing, and any premium being paid rests on a year that moved backwards on the bottom line.

Full read

Trailing revenue ₹78,869 cr (up 4.7%) but trailing profit ₹21,018 cr (down 40%). 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.

Net margin compressing

Net margin has narrowed from 105.6% to 30.7% year-on-year — profitability per rupee of sales is shrinking.

Full read

Quarter net margin 30.7% vs 105.6% 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 ₹16,332 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 692% over two years while the company also carries ₹38,128 cr in investments. Why borrow at interest while parking money elsewhere is a fair question.

Full read

Borrowings moved to ₹2,399 cr from ₹303 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) 17.4x
P/B 4.92x
P/S 3.97x
PEG 7.79
Dividend Yield 5.09%
Leverage
Debt / Equity conservative 0.03
Payout Ratio 48.5%
Returns & Margins
Operating Margin (TTM) 28.2%
Net Margin (TTM) 23.4%
Return on Equity 29%
Return on Assets 23.1%
Implied Growth (Graham) growth the market is pricing in 4.5%
Rule of 40 23.2
Growth -5% + Margin 28.2% — below 40

Ownership & Skin in the Game

Promoter
FII34.23%
DII
Mutual Funds16.50%

Quarterly Financials ₹ cr

MetricJun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026
Revenue17,77819,99018,79018,76521,49519,50220,04717,825
Expenses11,23313,43812,42812,24614,67812,80713,16510,900
Other Income77169080315,391751739322700
Depreciation403416416411423435431422
Profit before tax6,9036,8116,74021,4897,1286,9796,7547,173
Net Profit5,1775,0545,01319,8085,3435,1875,0185,470
EPS4.083.993.9415.764.194.093.944.30

Balance Sheet ₹ cr, annual

ItemMar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital1,2311,2321,2431,2481,2511,253
Reserves59,11661,22367,91273,25968,77971,254
Borrowings2712493063032852,399
Fixed Assets23,29824,23225,85127,82021,95522,443
CWIP4,0113,2263,0032,8611,0911,602
Investments24,87124,84129,41531,11434,72038,128
Total Assets73,76177,19685,83191,75488,00393,637
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.