SMS Lifesciences India Limited
Haleos Labs Limited engages in the manufacturing of active pharmaceutical ingredients (API) and intermediates in India. The company offers API and intermediates in areas, such as anti-ulcer, anti-migraine, anti-hypertensive, erectile dysfunction, anti-cancer, antifungal, anti-obesity, anti-emetic, anti-depressant, anti-worm, anti-infective, anti-gout, anti-convulsant, antiviral, and anesthesia, a… Read more
SMS Lifesciences India Limited (SMSLIFE) - Net Assets
Latest net assets as of September 2025: ₹2.22 Billion INR
Based on the latest financial reports, SMS Lifesciences India Limited (SMSLIFE) has net assets worth ₹2.22 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 (₹3.94 Billion) and total liabilities (₹1.71 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 | ₹2.22 Billion |
| % of Total Assets | 56.48% |
| Annual Growth Rate | 13.26% |
| 5-Year Change | 64.1% |
| 10-Year Change | N/A |
| Growth Volatility | 7.7 |
SMS Lifesciences India Limited - Net Assets Trend (2016–2025)
This chart illustrates how SMS Lifesciences India 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 SMS Lifesciences India Limited (2016–2025)
The table below shows the annual net assets of SMS Lifesciences India Limited from 2016 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | ₹2.12 Billion | +9.51% |
| 2024-03-31 | ₹1.94 Billion | +18.05% |
| 2023-03-31 | ₹1.64 Billion | -0.55% |
| 2022-03-31 | ₹1.65 Billion | +27.64% |
| 2021-03-31 | ₹1.29 Billion | +11.65% |
| 2020-03-31 | ₹1.16 Billion | +8.84% |
| 2019-03-31 | ₹1.06 Billion | +20.27% |
| 2018-03-31 | ₹884.08 Million | +9.37% |
| 2017-03-31 | ₹808.34 Million | +16.93% |
| 2016-03-31 | ₹691.28 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to SMS Lifesciences 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 19951.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₹1.87 Billion | 95.30% |
| Common Stock | ₹30.23 Million | 1.54% |
| Other Comprehensive Income | ₹62.21 Million | 3.16% |
| Total Equity | ₹1.97 Billion | 100.00% |
SMS Lifesciences India Limited Competitors by Market Cap
The table below lists competitors of SMS Lifesciences India Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Swiftmerge Acquisition Corp
NASDAQ:IVCP
|
$9.61 Million |
|
PT Surya Esa Perkasa Tbk
STU:71S
|
$9.61 Million |
|
Moadata Co. Ltd.
KQ:288980
|
$9.61 Million |
|
ZINC MEDIA GR. LS -00125
F:YE42
|
$9.61 Million |
|
TGLT S.A
PINK:TGLTY
|
$9.60 Million |
|
Wenzhou Kangning Hospital Co. Ltd
F:4WK
|
$9.60 Million |
|
ELTON S.A. NAM. EO 052
F:Y1O
|
$9.60 Million |
|
Lotte Chemical Titan Tbk PT
JK:FPNI
|
$9.60 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in SMS Lifesciences India Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,768,142,000 to 1,965,603,000, a change of 197,461,000 (11.2%).
- Net income of 201,090,000 contributed positively to equity growth.
- Dividend payments of 4,535,000 reduced retained earnings.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₹201.09 Million | +10.23% |
| Dividends Paid | ₹4.54 Million | -0.23% |
| Other Changes | ₹906.00K | +0.05% |
| Total Change | ₹- | 11.17% |
Book Value vs Market Value Analysis
This analysis compares SMS Lifesciences 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: 1.98x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 5.64x to 1.98x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2016-03-31 | ₹228.41 | ₹1288.50 | x |
| 2017-03-31 | ₹267.37 | ₹1288.50 | x |
| 2018-03-31 | ₹292.42 | ₹1288.50 | x |
| 2019-03-31 | ₹351.70 | ₹1288.50 | x |
| 2020-03-31 | ₹382.81 | ₹1288.50 | x |
| 2021-03-31 | ₹427.40 | ₹1288.50 | x |
| 2022-03-31 | ₹503.53 | ₹1288.50 | x |
| 2023-03-31 | ₹542.55 | ₹1288.50 | x |
| 2024-03-31 | ₹584.84 | ₹1288.50 | x |
| 2025-03-31 | ₹650.23 | ₹1288.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently SMS Lifesciences 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): 10.23%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 5.83%
- • Asset Turnover: 0.88x
- • Equity Multiplier: 1.98x
- Recent ROE (10.23%) is above the historical average (9.81%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2016 | 0.00% | 0.00% | 0.00x | 2.49x | ₹-69.15 Million |
| 2017 | 15.65% | 5.86% | 1.22x | 2.19x | ₹45.64 Million |
| 2018 | 7.35% | 3.11% | 1.18x | 2.00x | ₹-23.40 Million |
| 2019 | 16.78% | 4.78% | 1.38x | 2.54x | ₹72.14 Million |
| 2020 | 8.80% | 3.97% | 1.02x | 2.18x | ₹-13.90 Million |
| 2021 | 10.49% | 5.10% | 0.88x | 2.34x | ₹6.35 Million |
| 2022 | 16.63% | 7.29% | 0.97x | 2.34x | ₹100.99 Million |
| 2023 | 6.99% | 3.63% | 0.94x | 2.06x | ₹-49.40 Million |
| 2024 | 5.14% | 2.97% | 0.78x | 2.21x | ₹-85.89 Million |
| 2025 | 10.23% | 5.83% | 0.88x | 1.98x | ₹4.53 Million |
Industry Comparison
This section compares SMS Lifesciences India Limited's net assets metrics with peer companies in the Biotechnology industry.
Industry Context
- Industry: Biotechnology
- Average net assets among peers: $14,695,406,990
- Average return on equity (ROE) among peers: -6.23%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| SMS Lifesciences India Limited (SMSLIFE) | ₹2.22 Billion | 0.00% | 0.77x | $9.61 Million |
| Anthem Biosciences Ltd (ANTHEM) | $17.41 Billion | 22.13% | 0.16x | $17.29 Million |
| BALAXI PHARMACEUTICALS LIMITED (BALAXI) | $15.55 Million | -49.65% | 0.08x | $10.46 Million |
| Biocon Limited (BIOCON) | $14.77 Billion | 31.41% | 0.41x | $2.54 Billion |
| Blue Jet Healthcare Limited (BLUEJET) | $8.45 Billion | 19.37% | 0.25x | $134.93 Million |
| Concord Biotech Limited (CONCORDBIO) | $18.13 Billion | 20.50% | 0.12x | $346.78 Million |
| Dishman Carbogen Amcis Limited (DCAL) | $9.29 Billion | 6.11% | 1.42x | $103.76 Million |
| Haleos Labs Limited (HALEOSLABS) | $1.06 Billion | 16.78% | 1.56x | $129.20K |
| Lyka Labs Limited (LYKALABS) | $582.36 Million | -29.66% | 3.04x | $8.51 Million |
| ONESOURCE SPECIALTY PHARMA LTD (ONESOURCE) | $75.29 Billion | 0.00% | 0.00x | $1.21 Billion |
| Panacea Biotec Limited (PANACEABIO) | $1.96 Billion | -99.24% | 6.10x | $56.46 Million |