SMS Lifesciences India Limited (SMSLIFE) - Net Assets

Latest as of September 2025: Rs2.22 Billion INR ≈ $24.06 Million USD

Based on the latest financial reports, SMS Lifesciences India Limited (SMSLIFE) has net assets worth Rs2.22 Billion INR (≈ $24.06 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 (Rs3.94 Billion ≈ $42.60 Million USD) and total liabilities (Rs1.71 Billion ≈ $18.54 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 SMS Lifesciences India Limited liquid asset ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	Rs2.22 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. Also explore SMSLIFE total assets for the complete picture of this company's asset base.

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. For live valuation and market cap data, see SMS Lifesciences India Limited market cap and net worth.

Year	Net Assets	Change
2025-03-31	Rs2.12 Billion ≈ $22.93 Million	+9.51%
2024-03-31	Rs1.94 Billion ≈ $20.94 Million	+18.05%
2023-03-31	Rs1.64 Billion ≈ $17.74 Million	-0.55%
2022-03-31	Rs1.65 Billion ≈ $17.84 Million	+27.64%
2021-03-31	Rs1.29 Billion ≈ $13.97 Million	+11.65%
2020-03-31	Rs1.16 Billion ≈ $12.52 Million	+8.84%
2019-03-31	Rs1.06 Billion ≈ $11.50 Million	+20.27%
2018-03-31	Rs884.08 Million ≈ $9.56 Million	+9.37%
2017-03-31	Rs808.34 Million ≈ $8.74 Million	+16.93%
2016-03-31	Rs691.28 Million ≈ $7.48 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	Rs1.87 Billion	95.30%
Common Stock	Rs30.23 Million	1.54%
Other Comprehensive Income	Rs62.21 Million	3.16%
Total Equity	Rs1.97 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
Nirvana Daii Public Company Limited BK:NVD	$42.14 Million
3I Infrastructure PLC LSE:3IN	$42.14 Million
374Water Inc. Common Stock NASDAQ:SCWO	$42.14 Million
Lotte Chilsung Beverage Co Ltd KO:005305	$42.19 Million
Exel Composites Oyj HE:EXL1V	$42.12 Million
Osangjaiel Co. Ltd KQ:053980	$42.11 Million
Ta Jiang Co Ltd TW:1453	$42.10 Million
TPBI PCL BK:TPBI	$42.10 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	Rs201.09 Million	+10.23%
Dividends Paid	Rs4.54 Million	-0.23%
Other Changes	Rs906.00K	+0.05%
Total Change	Rs-	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	Rs228.41	Rs1288.50	x
2017-03-31	Rs267.37	Rs1288.50	x
2018-03-31	Rs292.42	Rs1288.50	x
2019-03-31	Rs351.70	Rs1288.50	x
2020-03-31	Rs382.81	Rs1288.50	x
2021-03-31	Rs427.40	Rs1288.50	x
2022-03-31	Rs503.53	Rs1288.50	x
2023-03-31	Rs542.55	Rs1288.50	x
2024-03-31	Rs584.84	Rs1288.50	x
2025-03-31	Rs650.23	Rs1288.50	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	Rs-69.15 Million
2017	15.65%	5.86%	1.22x	2.19x	Rs45.64 Million
2018	7.35%	3.11%	1.18x	2.00x	Rs-23.40 Million
2019	16.78%	4.78%	1.38x	2.54x	Rs72.14 Million
2020	8.80%	3.97%	1.02x	2.18x	Rs-13.90 Million
2021	10.49%	5.10%	0.88x	2.34x	Rs6.35 Million
2022	16.63%	7.29%	0.97x	2.34x	Rs100.99 Million
2023	6.99%	3.63%	0.94x	2.06x	Rs-49.40 Million
2024	5.14%	2.97%	0.78x	2.21x	Rs-85.89 Million
2025	10.23%	5.83%	0.88x	1.98x	Rs4.53 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: $10,272,431,500
Average return on equity (ROE) among peers: 6.99%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
SMS Lifesciences India Limited (SMSLIFE)	Rs2.22 Billion	0.00%	0.77x	$42.13 Million
BALAXI PHARMACEUTICALS LIMITED (BALAXI)	$2.01 Billion	-1.19%	0.28x	$15.90 Million
Blue Jet Healthcare Limited (BLUEJET)	$6.81 Billion	23.48%	0.26x	$833.96 Million
Concord Biotech Limited (CONCORDBIO)	$11.03 Billion	15.86%	0.19x	$1.29 Billion
Dishman Carbogen Amcis Limited (DCAL)	$55.49 Billion	0.32%	0.56x	$310.59 Million
Lyka Labs Limited (LYKALABS)	$-151.11 Million	0.00%	0.00x	$23.04 Million
Supriya Lifescience Limited (SUPRIYA)	$6.16 Billion	24.66%	0.19x	$604.83 Million
Take Solutions Limited (TAKE)	$20.00 Million	0.00%	0.50x	$67.51 Million
Zota Health Care LImited (ZOTA)	$803.57 Million	-7.18%	0.97x	$430.12 Million

About SMS Lifesciences India Limited

NSE:SMSLIFE India Biotechnology

Market Cap

$42.13 Million

Rs3.90 Billion INR

Market Cap Rank

#22513 Global

#1255 in India

Share Price

Rs1288.50

Change (1 day)

-6.64%

52-Week Range

Rs1078.80 - Rs1453.00

All Time High

Rs1747.88