Kaushalya Infrastructure Development Corporation Limited (KAUSHALYA) - Net Assets

Latest as of December 2025: Rs794.27 Million INR ≈ $8.59 Million USD

Based on the latest financial reports, Kaushalya Infrastructure Development Corporation Limited (KAUSHALYA) has net assets worth Rs794.27 Million INR (≈ $8.59 Million USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs812.33 Million ≈ $8.78 Million USD) and total liabilities (Rs18.06 Million ≈ $195.30K 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. Check Kaushalya Infrastructure Development Cor liquidity resilience to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	Rs794.27 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. Also explore Kaushalya Infrastructure Development Cor (KAUSHALYA) total assets for the complete picture of this company's asset base.

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. For live valuation and market cap data, see KAUSHALYA market cap.

Year	Net Assets	Change
2025-03-31	Rs787.32 Million ≈ $8.51 Million	+7.48%
2024-03-31	Rs732.51 Million ≈ $7.92 Million	+28.18%
2023-03-31	Rs571.48 Million ≈ $6.18 Million	+39.10%
2022-03-31	Rs410.84 Million ≈ $4.44 Million	+2.27%
2021-03-31	Rs401.72 Million ≈ $4.34 Million	+1.61%
2020-03-31	Rs395.35 Million ≈ $4.28 Million	-17.30%
2019-03-31	Rs478.03 Million ≈ $5.17 Million	+89.06%
2018-03-31	Rs252.84 Million ≈ $2.73 Million	-2.96%
2017-03-31	Rs260.55 Million ≈ $2.82 Million	-13.73%
2016-03-31	Rs302.03 Million ≈ $3.27 Million	-65.20%
2015-03-31	Rs868.01 Million ≈ $9.39 Million	-7.04%
2014-03-31	Rs933.75 Million ≈ $10.10 Million	-8.56%
2013-03-31	Rs1.02 Billion ≈ $11.04 Million	+0.72%
2012-03-31	Rs1.01 Billion ≈ $10.96 Million	+14.29%
2011-03-31	Rs887.02 Million ≈ $9.59 Million	+3.25%
2010-03-31	Rs859.12 Million ≈ $9.29 Million	+3.41%
2009-03-31	Rs830.82 Million ≈ $8.98 Million	+4.51%
2008-03-31	Rs794.94 Million ≈ $8.60 Million	+224.45%
2007-03-31	Rs245.01 Million ≈ $2.65 Million	+43.32%
2006-03-31	Rs170.95 Million ≈ $1.85 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	Rs346.31 Million	44.83%
Other Components	Rs529.07 Million	68.50%
Total Equity	Rs772.42 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
British Smaller Companies Vct Plc LSE:BSV	$3.38 Million
QMC Quantum Minerals Corp V:QMC	$3.39 Million
Conifex Timber Inc TO:CFF	$3.39 Million
IT Tech Packaging Inc NYSE MKT:ITP	$3.39 Million
Citrus Plant5-L TA:CTPL5	$3.38 Million
KWESST Micro Systems Inc. Common Stock NASDAQ:KWE	$3.38 Million
OZZ Resources Ltd AU:OZZ	$3.38 Million
Ucommune International Ltd NASDAQ:UK	$3.38 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	Rs53.31 Million	+6.9%
Other Comprehensive Income	Rs289.00K	+0.04%
Other Changes	Rs-692.00K	-0.09%
Total Change	Rs-	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: 0.40x
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	Rs2299.00	Rs903.25	x
2007-03-31	Rs2414.51	Rs903.25	x
2008-03-31	Rs6062.05	Rs903.25	x
2009-03-31	Rs4227.47	Rs903.25	x
2010-03-31	Rs4372.31	Rs903.25	x
2011-03-31	Rs4515.69	Rs903.25	x
2012-03-31	Rs4456.72	Rs903.25	x
2013-03-31	Rs5200.34	Rs903.25	x
2014-03-31	Rs2668.45	Rs903.25	x
2015-03-31	Rs2444.65	Rs903.25	x
2016-03-31	Rs868.31	Rs903.25	x
2017-03-31	Rs748.91	Rs903.25	x
2018-03-31	Rs726.13	Rs903.25	x
2019-03-31	Rs1368.30	Rs903.25	x
2020-03-31	Rs1122.52	Rs903.25	x
2021-03-31	Rs1133.78	Rs903.25	x
2022-03-31	Rs1156.24	Rs903.25	x
2023-03-31	Rs1616.60	Rs903.25	x
2024-03-31	Rs2077.67	Rs903.25	x
2025-03-31	Rs2230.41	Rs903.25	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	Rs13.79 Million
2007	15.91%	7.11%	0.83x	2.71x	Rs14.42 Million
2008	3.15%	3.56%	0.57x	1.55x	Rs-54.33 Million
2009	4.29%	4.33%	0.59x	1.68x	Rs-47.29 Million
2010	3.31%	3.42%	0.51x	1.90x	Rs-57.33 Million
2011	3.13%	3.03%	0.47x	2.19x	Rs-60.85 Million
2012	3.05%	2.97%	0.52x	1.96x	Rs-70.39 Million
2013	-1.97%	-7.68%	0.12x	2.12x	Rs-122.06 Million
2014	-15.12%	-91.82%	0.08x	2.12x	Rs-232.14 Million
2015	-8.61%	-128.23%	0.03x	2.26x	Rs-157.54 Million
2016	-182.09%	-9574.52%	0.00x	4.10x	Rs-577.63 Million
2017	-14.94%	-3048.78%	0.00x	4.61x	Rs-64.69 Million
2018	-3.93%	-762.27%	0.00x	4.00x	Rs-35.03 Million
2019	47.47%	10010.99%	0.00x	2.02x	Rs177.56 Million
2020	-15.82%	-3407.59%	0.00x	2.17x	Rs-100.38 Million
2021	1.62%	28.05%	0.03x	1.75x	Rs-32.89 Million
2022	1.07%	311.05%	0.00x	1.65x	Rs-35.76 Million
2023	27.61%	12426.45%	0.00x	1.44x	Rs98.60 Million
2024	20.80%	10372.63%	0.00x	1.03x	Rs77.73 Million
2025	6.90%	4069.85%	0.00x	1.04x	Rs-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: $5,406,533,252
Average return on equity (ROE) among peers: 11.08%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Kaushalya Infrastructure Development Corporation Limited (KAUSHALYA)	Rs794.27 Million	18.06%	0.02x	$3.38 Million
A2Z Infra Engineering Limited (A2ZINFRA)	$2.39 Billion	-46.34%	11.33x	$32.19 Million
AFCONS INFRASTRUCTURE LTD (AFCONS)	$35.98 Billion	12.50%	3.51x	$1.35 Billion
Akash Infra-Projects Limited (AKASH)	$823.15 Million	2.82%	0.82x	$4.86 Million
Ashoka Buildcon Limited (ASHOKA)	$1.53 Billion	2.79%	1.89x	$407.57 Million
AXISCADES Technologies Limited (AXISCADES)	$1.27 Billion	15.54%	0.48x	$923.53 Million
Capacit'e Infraprojects Limited (CAPACITE)	$1.73 Billion	28.13%	4.06x	$230.95 Million
Consolidated Construction Consortium Limited (CCCL)	$4.51 Billion	19.32%	1.22x	$79.43 Million
Ceigall India (CEIGALL)	$4.31 Billion	29.19%	1.22x	$637.91 Million
Dilip Buildcon Limited (DBL)	$1.13 Billion	34.61%	3.83x	$816.55 Million
Dhruv Consultancy Services Limited (DHRUV)	$395.72 Million	12.22%	1.09x	$7.28 Million

About Kaushalya Infrastructure Development Corporation Limited

NSE:KAUSHALYA India Engineering & Construction

Market Cap

$3.38 Million

Rs312.80 Million INR

Market Cap Rank

#29030 Global

#1634 in India

Share Price

Rs903.25

Change (1 day)

-0.30%

52-Week Range

Rs755.20 - Rs1745.00

All Time High

Rs1745.00