Mahindra EPC Irrigation Limited
Mahindra EPC Irrigation Limited manufactures, sells, and markets micro irrigation systems in India and Uganda. The company's drip irrigation products include online drip irrigation products, such as drippers and plain irrigation lateral products; and inline drip irrigation products comprising non-pressure compensating (PC) flat, non-PC round, PC flat, and LITE products. It also offers drip irriga… Read more
Mahindra EPC Irrigation Limited (MAHEPC) - Net Assets
Latest net assets as of September 2025: ₹1.74 Billion INR
Based on the latest financial reports, Mahindra EPC Irrigation Limited (MAHEPC) has net assets worth ₹1.74 Billion INR as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₹3.01 Billion) and total liabilities (₹1.27 Billion). 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 | ₹1.74 Billion |
| % of Total Assets | 57.75% |
| Annual Growth Rate | N/A |
| 5-Year Change | -7.24% |
| 10-Year Change | 39.18% |
| Growth Volatility | 28.44 |
Mahindra EPC Irrigation Limited - Net Assets Trend (2006–2025)
This chart illustrates how Mahindra EPC Irrigation 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 Mahindra EPC Irrigation Limited (2006–2025)
The table below shows the annual net assets of Mahindra EPC Irrigation Limited from 2006 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | ₹1.73 Billion | +4.43% |
| 2024-03-31 | ₹1.65 Billion | +1.14% |
| 2023-03-31 | ₹1.63 Billion | -6.82% |
| 2022-03-31 | ₹1.75 Billion | -5.75% |
| 2021-03-31 | ₹1.86 Billion | +9.29% |
| 2020-03-31 | ₹1.70 Billion | +13.53% |
| 2019-03-31 | ₹1.50 Billion | +7.17% |
| 2018-03-31 | ₹1.40 Billion | +4.29% |
| 2017-03-31 | ₹1.34 Billion | +8.20% |
| 2016-03-31 | ₹1.24 Billion | +8.39% |
| 2015-03-31 | ₹1.14 Billion | +1.22% |
| 2014-03-31 | ₹1.13 Billion | +7.08% |
| 2013-03-31 | ₹1.06 Billion | +76.37% |
| 2012-03-31 | ₹598.55 Million | -29.28% |
| 2011-03-31 | ₹846.32 Million | +96.78% |
| 2010-03-31 | ₹430.08 Million | +1.89% |
| 2009-03-31 | ₹422.10 Million | +12.07% |
| 2008-03-31 | ₹376.64 Million | -6.05% |
| 2007-03-31 | ₹400.89 Million | +253.43% |
| 2006-03-31 | ₹-261.29 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Mahindra EPC Irrigation 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 99830918600.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₹444.00 Million | 25.72% |
| Common Stock | ₹279.30 Million | 16.18% |
| Other Comprehensive Income | ₹49.10 Million | 2.84% |
| Other Components | ₹953.70 Million | 55.25% |
| Total Equity | ₹1.73 Billion | 100.00% |
Mahindra EPC Irrigation Limited Competitors by Market Cap
The table below lists competitors of Mahindra EPC Irrigation Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Lifestyle Global Enterprise
TWO:8066
|
$15.84 Million |
|
Albert David Limited
NSE:ALBERTDAVD
|
$15.85 Million |
|
Far East Gold Ltd
AU:FEG
|
$15.85 Million |
|
KRY
F:KRY
|
$15.85 Million |
|
Bflysoft Co. Ltd.
KQ:148780
|
$15.84 Million |
|
Advicenne
PA:ALDVI
|
$15.84 Million |
|
HOVE A/S DK -10
F:LL0
|
$15.83 Million |
|
Yigit Aku Malzemeleri Nakliyat Turizm Insaat Sanayi ve Ticaret A.S.
IS:YIGIT
|
$15.83 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Mahindra EPC Irrigation Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,652,800,000 to 1,726,100,000, a change of 73,300,000 (4.4%).
- Net income of 72,100,000 contributed positively to equity growth.
- New share issuances of 200,000 increased equity.
- Other comprehensive income decreased equity by 1,900,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₹72.10 Million | +4.18% |
| Share Issuances | ₹200.00K | +0.01% |
| Other Comprehensive Income | ₹-1.90 Million | -0.11% |
| Other Changes | ₹2.90 Million | +0.17% |
| Total Change | ₹- | 4.43% |
Book Value vs Market Value Analysis
This analysis compares Mahindra EPC Irrigation 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: 1.80x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2006-03-31 | ₹-40.95 | ₹111.41 | x |
| 2007-03-31 | ₹49.17 | ₹111.41 | x |
| 2008-03-31 | ₹28.45 | ₹111.41 | x |
| 2009-03-31 | ₹31.88 | ₹111.41 | x |
| 2010-03-31 | ₹31.28 | ₹111.41 | x |
| 2011-03-31 | ₹55.31 | ₹111.41 | x |
| 2012-03-31 | ₹24.86 | ₹111.41 | x |
| 2013-03-31 | ₹39.66 | ₹111.41 | x |
| 2014-03-31 | ₹40.90 | ₹111.41 | x |
| 2015-03-31 | ₹41.28 | ₹111.41 | x |
| 2016-03-31 | ₹44.77 | ₹111.41 | x |
| 2017-03-31 | ₹48.23 | ₹111.41 | x |
| 2018-03-31 | ₹50.33 | ₹111.41 | x |
| 2019-03-31 | ₹53.80 | ₹111.41 | x |
| 2020-03-31 | ₹61.02 | ₹111.41 | x |
| 2021-03-31 | ₹66.51 | ₹111.41 | x |
| 2022-03-31 | ₹62.69 | ₹111.41 | x |
| 2023-03-31 | ₹58.60 | ₹111.41 | x |
| 2024-03-31 | ₹59.14 | ₹111.41 | x |
| 2025-03-31 | ₹61.77 | ₹111.41 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Mahindra EPC Irrigation 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): 4.18%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 2.64%
- • Asset Turnover: 0.94x
- • Equity Multiplier: 1.69x
- Recent ROE (4.18%) is below the historical average (5.12%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2006 | 0.00% | -96.35% | 0.22x | 0.00x | ₹-128.78 Million |
| 2007 | 49.72% | 150.29% | 0.19x | 1.71x | ₹159.22 Million |
| 2008 | -14.97% | -12.98% | 0.57x | 2.03x | ₹-94.03 Million |
| 2009 | -3.59% | -2.43% | 0.70x | 2.10x | ₹-57.34 Million |
| 2010 | 2.21% | 1.31% | 0.80x | 2.09x | ₹-33.49 Million |
| 2011 | 1.70% | 1.66% | 0.61x | 1.67x | ₹-70.26 Million |
| 2012 | 11.13% | 5.33% | 1.11x | 1.88x | ₹6.75 Million |
| 2013 | 5.06% | 3.31% | 1.12x | 1.37x | ₹-52.14 Million |
| 2014 | 6.82% | 4.41% | 1.07x | 1.44x | ₹-35.94 Million |
| 2015 | 1.57% | 1.06% | 1.11x | 1.33x | ₹-96.47 Million |
| 2016 | 7.40% | 4.48% | 1.21x | 1.36x | ₹-32.19 Million |
| 2017 | 7.38% | 4.93% | 1.09x | 1.37x | ₹-35.14 Million |
| 2018 | 3.53% | 2.42% | 1.04x | 1.40x | ₹-90.56 Million |
| 2019 | 7.63% | 2.20% | 2.35x | 1.48x | ₹-35.53 Million |
| 2020 | 13.53% | 8.13% | 1.07x | 1.55x | ₹60.13 Million |
| 2021 | 10.19% | 7.47% | 0.95x | 1.44x | ₹3.53 Million |
| 2022 | -4.51% | -3.73% | 0.76x | 1.60x | ₹-254.45 Million |
| 2023 | -7.53% | -5.85% | 0.83x | 1.55x | ₹-286.51 Million |
| 2024 | 1.01% | 0.64% | 1.02x | 1.56x | ₹-148.58 Million |
| 2025 | 4.18% | 2.64% | 0.94x | 1.69x | ₹-100.51 Million |
Industry Comparison
This section compares Mahindra EPC Irrigation Limited's net assets metrics with peer companies in the Farm & Heavy Construction Machinery industry.
Industry Context
- Industry: Farm & Heavy Construction Machinery
- Average net assets among peers: $16,002,153,778
- Average return on equity (ROE) among peers: 1.56%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Mahindra EPC Irrigation Limited (MAHEPC) | ₹1.74 Billion | 0.00% | 0.73x | $15.84 Million |
| Action Construction Equipment Limited (ACE) | $1.59 Billion | 13.99% | 0.80x | $354.83 Million |
| AJAXENGG (AJAXENGG) | $7.14 Billion | 19.04% | 0.35x | $188.12 Million |
| Ashok Leyland Limited (ASHOKLEY) | $158.45 Billion | 19.61% | 4.16x | $6.67 Billion |
| BAJAJINDEF (BAJAJINDEF) | $-432.00K | 0.00% | 0.00x | $28.89 Million |
| Debock Industries Limited (DIL) | $4.44 Million | 5.54% | 23.39x | $1.74 Million |
| Eimco Elecon (India) Limited (EIMCOELECO) | $898.34 Million | 9.17% | 0.80x | $49.44 Million |
| Escorts Kubota Limited (ESCORTS) | $5.61 Billion | -58.19% | 2.89x | $1.09 Billion |
| HMT Limited (HMT) | $-32.84 Billion | 0.00% | 0.00x | $54.97 Million |
| INDOFARM (INDOFARM) | $3.17 Billion | 4.86% | 1.04x | $19.46 Million |