EMS Limited (EMSLIMITED) - Net Assets
Based on the latest financial reports, EMS Limited (EMSLIMITED) has net assets worth Rs10.58 Billion INR (≈ $114.45 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs13.31 Billion ≈ $143.91 Million USD) and total liabilities (Rs2.72 Billion ≈ $29.46 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Also explore how large is EMS Limited's balance sheet for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs10.58 Billion |
| % of Total Assets | 79.53% |
| Annual Growth Rate | 22.84% |
| 5-Year Change | 177.67% |
| 10-Year Change | N/A |
| Growth Volatility | 20.42 |
EMS Limited - Net Assets Trend (2020–2026)
This chart illustrates how EMS Limited's net assets have evolved over time, based on quarterly financial data. Check EMSLIMITED intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for EMS Limited (2020–2026)
The table below shows the annual net assets of EMS Limited from 2020 to 2026. For live valuation and market cap data, see EMS Limited market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2026-03-31 | Rs10.58 Billion ≈ $114.45 Million |
+8.17% |
| 2025-03-31 | Rs9.78 Billion ≈ $105.80 Million |
+22.21% |
| 2024-03-31 | Rs8.01 Billion ≈ $86.57 Million |
+63.39% |
| 2023-03-31 | Rs4.90 Billion ≈ $52.99 Million |
+28.55% |
| 2022-03-31 | Rs3.81 Billion ≈ $41.22 Million |
+26.17% |
| 2021-03-31 | Rs3.02 Billion ≈ $32.67 Million |
-1.95% |
| 2020-03-31 | Rs3.08 Billion ≈ $33.32 Million |
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Equity Component Analysis
This analysis shows how different components contribute to EMS Limited's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 100.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (March 2026)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | Rs555.31 Million | 5.26% |
| Other Components | Rs10.00 Billion | 94.74% |
| Total Equity | Rs10.55 Billion | 100.00% |
EMS Limited Competitors by Market Cap
The table below lists competitors of EMS Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
P.C.B Tec
TA:PCBT
|
$248.85 Million |
|
Skel fjárfestingafélag hf.
IC:SKEL
|
$248.86 Million |
|
Bioteque
TWO:4107
|
$248.89 Million |
|
Lanzhou Zhuangyuan Pasture Co Ltd
SHE:002910
|
$249.09 Million |
|
Guangdong Jiaying Pharmaceutical Co Ltd
SHE:002198
|
$248.79 Million |
|
Nanning Baling Technology
SHE:002592
|
$248.76 Million |
|
Falcon Oil & Gas Ltd.
V:FO
|
$248.72 Million |
|
JNK India Ltd
NSE:JNKINDIA
|
$248.61 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in EMS Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2025 to 2026, total equity changed from 9,756,794,000 to 10,554,074,000, a change of 797,280,000 (8.2%).
- Net income of 905,304,000 contributed positively to equity growth.
- Dividend payments of 83,296,000 reduced retained earnings.
- Other comprehensive income decreased equity by 22,026,999.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs905.30 Million | +8.58% |
| Dividends Paid | Rs83.30 Million | -0.79% |
| Other Comprehensive Income | Rs-22.03 Million | -0.21% |
| Other Changes | Rs-2.70 Million | -0.03% |
| Total Change | Rs- | 8.17% |
Book Value vs Market Value Analysis
This analysis compares EMS Limited's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 2.18x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 9.04x to 2.18x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2020-03-31 | Rs45.83 | Rs414.35 | x |
| 2021-03-31 | Rs54.37 | Rs414.35 | x |
| 2022-03-31 | Rs68.46 | Rs414.35 | x |
| 2023-03-31 | Rs87.85 | Rs414.35 | x |
| 2024-03-31 | Rs153.86 | Rs414.35 | x |
| 2025-03-31 | Rs175.70 | Rs414.35 | x |
| 2026-03-31 | Rs190.06 | Rs414.35 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently EMS Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 8.58%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 12.35%
- • Asset Turnover: 0.55x
- • Equity Multiplier: 1.26x
- Recent ROE (8.58%) is below the historical average (21.00%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2020 | 33.63% | 22.24% | 1.06x | 1.43x | Rs508.93 Million |
| 2021 | 23.82% | 21.74% | 0.87x | 1.25x | Rs417.20 Million |
| 2022 | 20.76% | 21.93% | 0.72x | 1.32x | Rs409.10 Million |
| 2023 | 22.31% | 20.23% | 0.84x | 1.31x | Rs600.68 Million |
| 2024 | 19.09% | 19.21% | 0.82x | 1.22x | Rs725.70 Million |
| 2025 | 18.81% | 19.00% | 0.83x | 1.19x | Rs859.73 Million |
| 2026 | 8.58% | 12.35% | 0.55x | 1.26x | Rs-150.10 Million |
Industry Comparison
This section compares EMS Limited's net assets metrics with peer companies in the Engineering & Construction industry.
Industry Context
- Industry: Engineering & Construction
- Average net assets among peers: $8,813,024,348
- Average return on equity (ROE) among peers: 5.06%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| EMS Limited (EMSLIMITED) | Rs10.58 Billion | 33.63% | 0.26x | $248.84 Million |
| A2Z Infra Engineering Limited (A2ZINFRA) | $4.08 Billion | -67.90% | 3.89x | $32.57 Million |
| AFCONS INFRASTRUCTURE LTD (AFCONS) | $35.98 Billion | 12.50% | 3.51x | $1.10 Billion |
| Akash Infra-Projects Limited (AKASH) | $484.51 Million | 7.59% | 0.45x | $4.80 Million |
| Ashoka Buildcon Limited (ASHOKA) | $17.27 Billion | 5.64% | 6.83x | $367.71 Million |
| AXISCADES Technologies Limited (AXISCADES) | $243.57 Million | 13.90% | 0.26x | $723.23 Million |
| Capacit'e Infraprojects Limited (CAPACITE) | $15.17 Billion | 7.93% | 1.08x | $195.44 Million |
| Consolidated Construction Consortium Limited (CCCL) | $-3.94 Billion | 0.00% | 0.00x | $76.00 Million |
| Ceigall India (CEIGALL) | $9.06 Billion | 33.78% | 1.86x | $649.50 Million |
| Dilip Buildcon Limited (DBL) | $9.32 Billion | 24.65% | 5.73x | $780.62 Million |
| Dhruv Consultancy Services Limited (DHRUV) | $458.31 Million | 12.56% | 0.85x | $5.04 Million |
About EMS Limited
EMS Limited constructs, designs, and installs water, wastewater, and domestic waste treatment facilities in India. It provides electrical transmission and distribution, road and allied works, operation and maintenance of water and wastewater treatment plants, and water supply scheme projects for government authorities. The company also offers turnkey services in water and wastewater collection, t… Read more