Krishana Phoschem Limited (KRISHANA) - Net Assets
Based on the latest financial reports, Krishana Phoschem Limited (KRISHANA) has net assets worth Rs4.44 Billion INR (≈ $48.07 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs12.70 Billion ≈ $137.37 Million USD) and total liabilities (Rs8.26 Billion ≈ $89.30 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. Check financial resilience of Krishana Phoschem Limited to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs4.44 Billion |
| % of Total Assets | 34.99% |
| Annual Growth Rate | 19.74% |
| 5-Year Change | 160.91% |
| 10-Year Change | 412.06% |
| Growth Volatility | 16.31 |
Krishana Phoschem Limited - Net Assets Trend (2012–2025)
This chart illustrates how Krishana Phoschem Limited's net assets have evolved over time, based on quarterly financial data. Also explore KRISHANA total assets for the complete picture of this company's asset base.
Annual Net Assets for Krishana Phoschem Limited (2012–2025)
The table below shows the annual net assets of Krishana Phoschem Limited from 2012 to 2025. For live valuation and market cap data, see Krishana Phoschem Limited (KRISHANA) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | Rs3.84 Billion ≈ $41.51 Million |
+27.68% |
| 2024-03-31 | Rs3.01 Billion ≈ $32.51 Million |
+14.81% |
| 2023-03-31 | Rs2.62 Billion ≈ $28.31 Million |
+18.45% |
| 2022-03-31 | Rs2.21 Billion ≈ $23.90 Million |
+50.26% |
| 2021-03-31 | Rs1.47 Billion ≈ $15.91 Million |
+17.90% |
| 2020-03-31 | Rs1.25 Billion ≈ $13.49 Million |
+14.14% |
| 2019-03-31 | Rs1.09 Billion ≈ $11.82 Million |
+13.70% |
| 2018-03-31 | Rs961.39 Million ≈ $10.40 Million |
+3.82% |
| 2017-03-31 | Rs925.98 Million ≈ $10.01 Million |
+23.54% |
| 2016-03-31 | Rs749.52 Million ≈ $8.11 Million |
+2.46% |
| 2015-03-31 | Rs731.54 Million ≈ $7.91 Million |
+11.57% |
| 2014-03-31 | Rs655.70 Million ≈ $7.09 Million |
+60.54% |
| 2013-03-31 | Rs408.42 Million ≈ $4.42 Million |
+10.66% |
| 2012-03-31 | Rs369.07 Million ≈ $3.99 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Krishana Phoschem 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 grown by 7768.2% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | Rs2.52 Billion | 65.63% |
| Common Stock | Rs618.28 Million | 16.11% |
| Other Comprehensive Income | Rs-4.75 Million | -0.12% |
| Other Components | Rs705.52 Million | 18.38% |
| Total Equity | Rs3.84 Billion | 100.00% |
Krishana Phoschem Limited Competitors by Market Cap
The table below lists competitors of Krishana Phoschem Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Guangdong Real-Design Intelligent Technology Co. Ltd.
SHE:301135
|
$401.32 Million |
|
Haypp Grp Ab
ST:HAYPP
|
$401.40 Million |
|
CarrefourSA Carrefour Sabanci Ticaret Merkezi AS
IS:CRFSA
|
$401.51 Million |
|
Shaanxi Broadcast & TV Network Intermediary Group Co Ltd
SHG:600831
|
$401.57 Million |
|
Net Holding AS
IS:NTHOL
|
$401.17 Million |
|
Kalyani Steels Limited
NSE:KSL
|
$401.14 Million |
|
Magnetic Resources NL
AU:MAU
|
$401.12 Million |
|
Shunya International Brand Consulting Beijing Co Ltd Class A
SHE:300612
|
$401.11 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Krishana Phoschem Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 3,005,907,000 to 3,838,038,000, a change of 832,131,000 (27.7%).
- Net income of 865,395,000 contributed positively to equity growth.
- Dividend payments of 30,892,000 reduced retained earnings.
- Other comprehensive income decreased equity by 2,349,999.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs865.39 Million | +22.55% |
| Dividends Paid | Rs30.89 Million | -0.8% |
| Other Comprehensive Income | Rs-2.35 Million | -0.06% |
| Other Changes | Rs-22.00K | -0.0% |
| Total Change | Rs- | 27.68% |
Book Value vs Market Value Analysis
This analysis compares Krishana Phoschem 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: 9.66x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 40.49x to 9.66x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2012-03-31 | Rs14.82 | Rs600.10 | x |
| 2013-03-31 | Rs16.40 | Rs600.10 | x |
| 2014-03-31 | Rs26.33 | Rs600.10 | x |
| 2015-03-31 | Rs29.38 | Rs600.10 | x |
| 2016-03-31 | Rs30.10 | Rs600.10 | x |
| 2017-03-31 | Rs37.19 | Rs600.10 | x |
| 2018-03-31 | Rs38.61 | Rs600.10 | x |
| 2019-03-31 | Rs43.90 | Rs600.10 | x |
| 2020-03-31 | Rs49.32 | Rs600.10 | x |
| 2021-03-31 | Rs57.00 | Rs600.10 | x |
| 2022-03-31 | Rs77.48 | Rs600.10 | x |
| 2023-03-31 | Rs42.35 | Rs600.10 | x |
| 2024-03-31 | Rs48.62 | Rs600.10 | x |
| 2025-03-31 | Rs62.09 | Rs600.10 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Krishana Phoschem 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): 22.55%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 6.37%
- • Asset Turnover: 1.31x
- • Equity Multiplier: 2.70x
- Recent ROE (22.55%) is above the historical average (10.37%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2012 | 9.32% | 13.61% | 0.42x | 1.63x | Rs-2.52 Million |
| 2013 | 15.57% | 15.81% | 0.49x | 1.99x | Rs22.74 Million |
| 2014 | 7.69% | 5.58% | 0.80x | 1.71x | Rs-15.12 Million |
| 2015 | 4.00% | 4.02% | 0.60x | 1.67x | Rs-43.87 Million |
| 2016 | 4.21% | 3.54% | 0.77x | 1.54x | Rs-43.42 Million |
| 2017 | 3.57% | 4.15% | 0.52x | 1.64x | Rs-59.58 Million |
| 2018 | 3.68% | 3.72% | 0.64x | 1.55x | Rs-60.72 Million |
| 2019 | 13.19% | 9.44% | 0.87x | 1.60x | Rs34.83 Million |
| 2020 | 11.04% | 8.45% | 1.03x | 1.26x | Rs12.98 Million |
| 2021 | 13.31% | 13.25% | 0.76x | 1.33x | Rs48.73 Million |
| 2022 | 13.33% | 14.14% | 0.63x | 1.49x | Rs73.60 Million |
| 2023 | 10.21% | 11.61% | 0.40x | 2.22x | Rs5.55 Million |
| 2024 | 13.45% | 6.91% | 0.69x | 2.81x | Rs103.84 Million |
| 2025 | 22.55% | 6.37% | 1.31x | 2.70x | Rs481.59 Million |
Industry Comparison
This section compares Krishana Phoschem Limited's net assets metrics with peer companies in the Agricultural Inputs industry.
Industry Context
- Industry: Agricultural Inputs
- Average net assets among peers: $13,370,134,277
- Average return on equity (ROE) among peers: 16.89%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Krishana Phoschem Limited (KRISHANA) | Rs4.44 Billion | 9.32% | 1.86x | $401.25 Million |
| Agro Phos India Limited (AGROPHOS) | $469.69 Million | 12.41% | 0.80x | $6.93 Million |
| Astec LifeSciences Limited (ASTEC) | $2.03 Billion | 17.62% | 1.27x | $167.40 Million |
| Bayer Cropscience Limited (BAYERCROP) | $25.24 Billion | 25.56% | 0.72x | $2.32 Billion |
| Best Agrolife Limited (BESTAGRO) | $577.23 Million | 0.02% | 0.90x | $68.89 Million |
| Bhagiradha Chemicals & Industries Limited (BHAGCHEM) | $465.11 Million | 4.24% | 1.68x | $371.49 Million |
| Bharat Rasayan Limited (BHARATRAS) | $7.27 Billion | 22.53% | 0.25x | $248.90 Million |
| Bohra Industries Limited (BOHRAIND) | $340.42 Million | 12.70% | 2.21x | $2.15 Million |
| Bombay Super Hybrid Seeds Limited (BSHSL) | $563.36 Million | 29.79% | 1.36x | $111.73 Million |
| Chambal Fertilizers & Chemicals Limited (CHAMBLFERT) | $72.58 Billion | 17.58% | 0.59x | $1.90 Billion |
| Coromandel International Limited (COROMANDEL) | $24.16 Billion | 26.44% | 2.30x | $6.32 Billion |
About Krishana Phoschem Limited
Krishana Phoschem Limited engages in the manufacture and sale of fertilizers and chemicals under the Annadata and Bharat brands in India. It provides beneficiated rock phosphate, single super phosphate (SSP), di-ammonium phosphate, granulated SSP, intermediate dyes, sulphuric acid, phosphoric acid, oleum, phospho gypsum, liquid SO3, chloro sulphonic acid, water-soluble fertilizers, micronutrients… Read more