Kaushalya Infrastructure Development Corporation Limited
Kaushalya Infrastructure Development Corporation Limited engages in executing construction contracts relating to infrastructure and real estate developments in India. It operates through Construction and Hotel segments. The company also develops highways, bridges, industrial infrastructure, mining and others; transmission, generation, and agriculture projects; and residential, commercial, institu… Read more
Kaushalya Infrastructure Development Corporation Limited (KAUSHALYA) - Net Assets
Latest net assets as of December 2025: ₹794.27 Million INR
Based on the latest financial reports, Kaushalya Infrastructure Development Corporation Limited (KAUSHALYA) has net assets worth ₹794.27 Million INR as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₹812.33 Million) and total liabilities (₹18.06 Million). 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.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₹794.27 Million |
| % of Total Assets | 97.78% |
| Annual Growth Rate | 8.37% |
| 5-Year Change | 95.99% |
| 10-Year Change | 160.67% |
| Growth Volatility | 56.83 |
Kaushalya Infrastructure Development Corporation Limited - Net Assets Trend (2006–2025)
This chart illustrates how Kaushalya Infrastructure Development Corporation Limited's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Kaushalya Infrastructure Development Corporation Limited (2006–2025)
The table below shows the annual net assets of Kaushalya Infrastructure Development Corporation Limited from 2006 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | ₹787.32 Million | +7.48% |
| 2024-03-31 | ₹732.51 Million | +28.18% |
| 2023-03-31 | ₹571.48 Million | +39.10% |
| 2022-03-31 | ₹410.84 Million | +2.27% |
| 2021-03-31 | ₹401.72 Million | +1.61% |
| 2020-03-31 | ₹395.35 Million | -17.30% |
| 2019-03-31 | ₹478.03 Million | +89.06% |
| 2018-03-31 | ₹252.84 Million | -2.96% |
| 2017-03-31 | ₹260.55 Million | -13.73% |
| 2016-03-31 | ₹302.03 Million | -65.20% |
| 2015-03-31 | ₹868.01 Million | -7.04% |
| 2014-03-31 | ₹933.75 Million | -8.56% |
| 2013-03-31 | ₹1.02 Billion | +0.72% |
| 2012-03-31 | ₹1.01 Billion | +14.29% |
| 2011-03-31 | ₹887.02 Million | +3.25% |
| 2010-03-31 | ₹859.12 Million | +3.41% |
| 2009-03-31 | ₹830.82 Million | +4.51% |
| 2008-03-31 | ₹794.94 Million | +224.45% |
| 2007-03-31 | ₹245.01 Million | +43.32% |
| 2006-03-31 | ₹170.95 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Kaushalya Infrastructure Development Corporation 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 10295900000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | ₹346.31 Million | 44.83% |
| Other Components | ₹529.07 Million | 68.50% |
| Total Equity | ₹772.42 Million | 100.00% |
Kaushalya Infrastructure Development Corporation Limited Competitors by Market Cap
The table below lists competitors of Kaushalya Infrastructure Development Corporation Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Yunhong Green CTI Ltd.
NASDAQ:YHGJ
|
$1.46 Million |
|
GATX (GAX.SG)
STU:GAX
|
$1.46 Million |
|
Star Combo Pharma Ltd
AU:S66
|
$1.46 Million |
|
good natured Products Inc
PINK:GDNPF
|
$1.46 Million |
|
Myeco Group Ltd
F:MZ60
|
$1.46 Million |
|
Harvest Gold Corporation
PINK:HVGDF
|
$1.46 Million |
|
Solid Clouds hf
IC:SOLID
|
$1.46 Million |
|
ADS Maritime Holding Plc
OL:ADS
|
$1.46 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Kaushalya Infrastructure Development Corporation Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 719,509,000 to 772,421,000, a change of 52,912,000 (7.4%).
- Net income of 53,315,000 contributed positively to equity growth.
- Other comprehensive income increased equity by 289,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₹53.31 Million | +6.9% |
| Other Comprehensive Income | ₹289.00K | +0.04% |
| Other Changes | ₹-692.00K | -0.09% |
| Total Change | ₹- | 7.35% |
Book Value vs Market Value Analysis
This analysis compares Kaushalya Infrastructure Development Corporation 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: 0.35x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2006-03-31 | ₹2299.00 | ₹775.25 | x |
| 2007-03-31 | ₹2414.51 | ₹775.25 | x |
| 2008-03-31 | ₹6062.05 | ₹775.25 | x |
| 2009-03-31 | ₹4227.47 | ₹775.25 | x |
| 2010-03-31 | ₹4372.31 | ₹775.25 | x |
| 2011-03-31 | ₹4515.69 | ₹775.25 | x |
| 2012-03-31 | ₹4456.72 | ₹775.25 | x |
| 2013-03-31 | ₹5200.34 | ₹775.25 | x |
| 2014-03-31 | ₹2668.45 | ₹775.25 | x |
| 2015-03-31 | ₹2444.65 | ₹775.25 | x |
| 2016-03-31 | ₹868.31 | ₹775.25 | x |
| 2017-03-31 | ₹748.91 | ₹775.25 | x |
| 2018-03-31 | ₹726.13 | ₹775.25 | x |
| 2019-03-31 | ₹1368.30 | ₹775.25 | x |
| 2020-03-31 | ₹1122.52 | ₹775.25 | x |
| 2021-03-31 | ₹1133.78 | ₹775.25 | x |
| 2022-03-31 | ₹1156.24 | ₹775.25 | x |
| 2023-03-31 | ₹1616.60 | ₹775.25 | x |
| 2024-03-31 | ₹2077.67 | ₹775.25 | x |
| 2025-03-31 | ₹2230.41 | ₹775.25 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Kaushalya Infrastructure Development Corporation 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): 6.90%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 4069.85%
- • Asset Turnover: 0.00x
- • Equity Multiplier: 1.04x
- Recent ROE (6.90%) is above the historical average (-4.30%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2006 | 18.06% | 6.11% | 1.20x | 2.47x | ₹13.79 Million |
| 2007 | 15.91% | 7.11% | 0.83x | 2.71x | ₹14.42 Million |
| 2008 | 3.15% | 3.56% | 0.57x | 1.55x | ₹-54.33 Million |
| 2009 | 4.29% | 4.33% | 0.59x | 1.68x | ₹-47.29 Million |
| 2010 | 3.31% | 3.42% | 0.51x | 1.90x | ₹-57.33 Million |
| 2011 | 3.13% | 3.03% | 0.47x | 2.19x | ₹-60.85 Million |
| 2012 | 3.05% | 2.97% | 0.52x | 1.96x | ₹-70.39 Million |
| 2013 | -1.97% | -7.68% | 0.12x | 2.12x | ₹-122.06 Million |
| 2014 | -15.12% | -91.82% | 0.08x | 2.12x | ₹-232.14 Million |
| 2015 | -8.61% | -128.23% | 0.03x | 2.26x | ₹-157.54 Million |
| 2016 | -182.09% | -9574.52% | 0.00x | 4.10x | ₹-577.63 Million |
| 2017 | -14.94% | -3048.78% | 0.00x | 4.61x | ₹-64.69 Million |
| 2018 | -3.93% | -762.27% | 0.00x | 4.00x | ₹-35.03 Million |
| 2019 | 47.47% | 10010.99% | 0.00x | 2.02x | ₹177.56 Million |
| 2020 | -15.82% | -3407.59% | 0.00x | 2.17x | ₹-100.38 Million |
| 2021 | 1.62% | 28.05% | 0.03x | 1.75x | ₹-32.89 Million |
| 2022 | 1.07% | 311.05% | 0.00x | 1.65x | ₹-35.76 Million |
| 2023 | 27.61% | 12426.45% | 0.00x | 1.44x | ₹98.60 Million |
| 2024 | 20.80% | 10372.63% | 0.00x | 1.03x | ₹77.73 Million |
| 2025 | 6.90% | 4069.85% | 0.00x | 1.04x | ₹-23.93 Million |
Industry Comparison
This section compares Kaushalya Infrastructure Development Corporation Limited's net assets metrics with peer companies in the Engineering & Construction industry.
Industry Context
- Industry: Engineering & Construction
- Average net assets among peers: $12,268,288,557
- Average return on equity (ROE) among peers: 4.01%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Kaushalya Infrastructure Development Corporation Limited (KAUSHALYA) | ₹794.27 Million | 18.06% | 0.02x | $1.46 Million |
| A2Z Infra Engineering Limited (A2ZINFRA) | $11.77 Billion | 6.75% | 0.79x | $18.39 Million |
| ABINFRA (ABINFRA) | $815.46 Million | 14.00% | 0.92x | $1.98K |
| AFCONS INFRASTRUCTURE LTD (AFCONS) | $52.62 Billion | 9.25% | 2.25x | $518.63 Million |
| Ahluwalia Contracts (India) Limited (AHLUCONT) | $17.98 Billion | 11.24% | 1.06x | $202.86 Million |
| Akash Infra-Projects Limited (AKASH) | $823.15 Million | 2.82% | 0.82x | $1.17 Million |
| Ashoka Buildcon Limited (ASHOKA) | $24.25 Billion | 20.75% | 6.89x | $166.24 Million |
| Atal Realtech Limited (ATALREAL) | $377.12 Million | 5.69% | 0.53x | $2.54K |
| AXISCADES Technologies Limited (AXISCADES) | $3.44 Billion | -1.52% | 1.63x | $262.35 Million |
| BGR Energy Systems Limited (BGRENERGY) | $5.37 Billion | -34.09% | 8.98x | $119.54 Million |
| B. L. Kashyap and Sons Limited (BLKASHYAP) | $5.24 Billion | 5.25% | 1.89x | $42.74 Million |