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Nestle India

NESTLEIND · Food Processing · INE239A01024

Analyst mean 2.57 · 35 analysts · 96% bullish
₹1,503.30
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 131% of trailing profit — the earnings are converting to cash, not just accruals.

Full read

Last operating cash flow ₹5,048 cr against trailing net profit ₹3,860 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 (19.3% and 19.7%) — growth is translating to the bottom line.

Full read

Trailing revenue ₹24,437 cr, trailing profit ₹3,860 cr. Profit growing at least as fast as revenue indicates operating leverage or pricing power.

Net margin expanding

Net margin improved from 12.9% to 15.3% year-on-year — the business is keeping more of each rupee.

Full read

Quarter net margin 15.3% vs 12.9% 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 ₹4,221 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 29% over two years while the company also carries ₹706 cr in investments. Why borrow at interest while parking money elsewhere is a fair question.

Full read

Borrowings moved to ₹444 cr from ₹345 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) 71x
P/B 55.78x
P/S 11.77x
P/FCF 151.1x
Dividend Yield 0.8%
Leverage
Debt / Equity conservative 0.09
Payout Ratio 25.3%
Returns & Margins
Operating Margin (TTM) 21%
Net Margin (TTM) 15.6%
Implied Growth (Graham) growth the market is pricing in 31.2%
Rule of 40 46.1
Growth 25.2% + Margin 21% — passes

Ownership & Skin in the Game

Promoter62.76% ▲ 0.00
FII10.30%
DII
Mutual Funds4.15%

Quarterly Financials ₹ cr

MetricSep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Revenue5,1044,7805,5045,0965,6445,6676,7486,378
Expenses3,9363,6774,1163,9964,4074,4664,9764,840
Other Income2984942170-1816
Depreciation122150155157163174205188
Profit before tax1,3129221,2059001,0291,1681,5131,324
Net Profit9866968856597531,0181,114975
EPS5.123.614.593.423.915.285.785.06

Balance Sheet ₹ cr, annual

ItemDec 2021Dec 2022Dec 2023Mar 2024Mar 2025Mar 2026
Equity Capital9696969696193
Reserves1,8502,3632,3633,2444,0215,116
Borrowings2662712713451,167444
Fixed Assets2,9953,0443,0443,4605,4746,290
CWIP2463583581,7421,173507
Investments774778778464706706
Total Assets8,2348,9798,97910,52312,32413,357
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.