Sapphire Foods India Limited (SAPPHIRE) - Net Assets
Based on the latest financial reports, Sapphire Foods India Limited (SAPPHIRE) has net assets worth Rs13.90 Billion INR (≈ $150.38 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 (Rs32.07 Billion ≈ $346.78 Million USD) and total liabilities (Rs18.16 Billion ≈ $196.40 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 how resilient are Sapphire Foods India Limited's assets to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs13.90 Billion |
| % of Total Assets | 43.36% |
| Annual Growth Rate | 16.59% |
| 5-Year Change | 191.64% |
| 10-Year Change | N/A |
| Growth Volatility | 39.14 |
Sapphire Foods India Limited - Net Assets Trend (2018–2025)
This chart illustrates how Sapphire Foods India Limited's net assets have evolved over time, based on quarterly financial data. Also explore SAPPHIRE current and non-current assets for the complete picture of this company's asset base.
Annual Net Assets for Sapphire Foods India Limited (2018–2025)
The table below shows the annual net assets of Sapphire Foods India Limited from 2018 to 2025. For live valuation and market cap data, see Sapphire Foods India Limited market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | Rs13.96 Billion ≈ $150.99 Million |
+4.21% |
| 2024-03-31 | Rs13.40 Billion ≈ $144.90 Million |
+6.85% |
| 2023-03-31 | Rs12.54 Billion ≈ $135.61 Million |
+24.71% |
| 2022-03-31 | Rs10.05 Billion ≈ $108.74 Million |
+110.02% |
| 2021-03-31 | Rs4.79 Billion ≈ $51.77 Million |
-8.76% |
| 2020-03-31 | Rs5.25 Billion ≈ $56.75 Million |
+30.31% |
| 2019-03-31 | Rs4.03 Billion ≈ $43.55 Million |
-15.55% |
| 2018-03-31 | Rs4.77 Billion ≈ $51.56 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Sapphire Foods India 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 42317100000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | Rs642.38 Million | 4.59% |
| Other Comprehensive Income | Rs564.76 Million | 4.04% |
| Other Components | Rs14.76 Billion | 105.55% |
| Total Equity | Rs13.98 Billion | 100.00% |
Sapphire Foods India Limited Competitors by Market Cap
The table below lists competitors of Sapphire Foods India Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Nantong JiangTian Chemical Co. Ltd.
SHE:300927
|
$638.59 Million |
|
Abacus Group
AU:ABG
|
$638.64 Million |
|
Polyrocks Chemical Co Ltd
SHG:688669
|
$638.82 Million |
|
Biglari Holdings Inc
NYSE:BH
|
$638.98 Million |
|
Safe Bulkers Inc
NYSE:SB
|
$638.53 Million |
|
Beijing Tieke Shougang Railway Tech Co Ltd
SHG:688569
|
$638.43 Million |
|
Assystem S.A.
PA:ASY
|
$638.12 Million |
|
Tianjin Keyvia Electric Co Ltd
SHE:300407
|
$637.85 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Sapphire Foods India Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 13,391,410,000 to 13,980,650,000, a change of 589,240,000 (4.4%).
- Net income of 192,530,000 contributed positively to equity growth.
- New share issuances of 226,960,000 increased equity.
- Other comprehensive income increased equity by 68,329,999.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs192.53 Million | +1.38% |
| Share Issuances | Rs226.96 Million | +1.62% |
| Other Comprehensive Income | Rs68.33 Million | +0.49% |
| Other Changes | Rs101.42 Million | +0.73% |
| Total Change | Rs- | 4.40% |
Book Value vs Market Value Analysis
This analysis compares Sapphire Foods India 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: 4.22x
- 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 12.26x to 4.22x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2018-03-31 | Rs14.99 | Rs183.72 | x |
| 2019-03-31 | Rs12.61 | Rs183.72 | x |
| 2020-03-31 | Rs16.47 | Rs183.72 | x |
| 2021-03-31 | Rs15.07 | Rs183.72 | x |
| 2022-03-31 | Rs31.63 | Rs183.72 | x |
| 2023-03-31 | Rs39.44 | Rs183.72 | x |
| 2024-03-31 | Rs41.62 | Rs183.72 | x |
| 2025-03-31 | Rs43.57 | Rs183.72 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Sapphire Foods India 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): 1.38%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 0.67%
- • Asset Turnover: 0.95x
- • Equity Multiplier: 2.18x
- Recent ROE (1.38%) is above the historical average (-5.95%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2018 | -8.60% | -4.29% | 1.15x | 1.74x | Rs-888.09 Million |
| 2019 | -16.94% | -5.76% | 0.75x | 3.90x | Rs-1.08 Billion |
| 2020 | -30.04% | -11.86% | 0.96x | 2.63x | Rs-2.10 Billion |
| 2021 | -20.52% | -9.69% | 0.75x | 2.81x | Rs-1.46 Billion |
| 2022 | 4.61% | 2.71% | 0.79x | 2.15x | Rs-542.55 Million |
| 2023 | 18.58% | 10.30% | 0.87x | 2.07x | Rs1.08 Billion |
| 2024 | 3.94% | 2.04% | 0.91x | 2.12x | Rs-811.05 Million |
| 2025 | 1.38% | 0.67% | 0.95x | 2.18x | Rs-1.21 Billion |
Industry Comparison
This section compares Sapphire Foods India Limited's net assets metrics with peer companies in the Restaurants industry.
Industry Context
- Industry: Restaurants
- Average net assets among peers: $6,970,134,317
- Average return on equity (ROE) among peers: -28.11%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Sapphire Foods India Limited (SAPPHIRE) | Rs13.90 Billion | -8.60% | 1.31x | $638.54 Million |
| Barbeque Nation Hospitality Limited (BARBEQUE) | $4.04 Billion | -3.32% | 2.16x | $84.54 Million |
| Coffee Day Enterprises Limited (COFFEEDAY) | $27.06 Billion | -0.28% | 1.61x | $60.15 Million |
| Dangee Dums Limited (DANGEE) | $-69.40 Million | 0.00% | 0.00x | $5.94 Million |
| Devyani International Limited (DEVYANI) | $668.85 Million | -179.53% | 7.91x | $1.58 Billion |
| Jubilant Foodworks Limited (JUBLFOOD) | $8.05 Billion | 7.17% | 0.60x | $3.37 Billion |
| Restaurant Brands Asia Limited (RBA) | $8.46 Billion | -26.15% | 1.95x | $429.17 Million |
| Speciality Restaurants Limited (SPECIALITY) | $2.28 Billion | -20.52% | 0.28x | $56.27 Million |
| WESTLIFE FOODWORLD LIMITED (WESTLIFE) | $5.28 Billion | -2.30% | 0.67x | $848.03 Million |
About Sapphire Foods India Limited
Sapphire Foods India Limited owns and operates restaurants. The company engages in the franchisee business of KFC, Pizza Hut, and Taco Bell restaurants in India, Sri Lanka, and Maldives. Sapphire Foods India Limited was incorporated in 2009 and is based in Mumbai, India.