Bannari Amman Spinning Mills Limited (BASML) AI Stock Analysis

• Market Cap: ₹1.95B
• Dividend Yield: N/A
• Average Volume (3M): 16.79K
• Price to Earnings (P/E): 13.9
• Beta (1Y): 1.34
• Revenue Growth: -8.50%
• EPS Growth: N/A
• Country: IN
• Employees: 3,086
• Sector: Consumer Defensive
• Sector Strength: 42
• Industry: Apparel - Manufacturers
• EPS (TTM): 0.69
• Shares Outstanding: 79,921,370
• 10 Day Avg. Volume: 9,098
• 30 Day Avg. Volume: 16,791
• PEG Ratio: -0.74
• Price to Book (P/B): 1.92
• Price to Sales (P/S): 0.79
• P/FCF Ratio: -215.51
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 47 Neutral
• Price Target: ₹29.00 ▲(11.88% Upside)

The overall stock score of 47 reflects significant financial challenges, including declining revenues and high leverage, which weigh heavily on the company's outlook. Technical indicators provide some short-term bullish signals, but the valuation is only moderate, with no dividend yield to attract income investors. The absence of earnings call data and corporate events means these factors do not influence the score.

Positive Factors

Operational Efficiency

Improved EBIT and EBITDA margins suggest better operational efficiency, which can enhance profitability and competitive positioning over time.

Product Range

A diverse product range allows BASML to cater to various market segments, reducing dependency on a single product line and enhancing market resilience.

Strategic Partnerships

Strong partnerships help maintain a steady supply chain and distribution network, crucial for sustaining long-term contracts and financial performance.

Negative Factors

Revenue Decline

A consistent decline in revenue growth can impact the company's ability to invest in new opportunities and maintain competitive advantages.

High Leverage

Increased leverage poses financial risks, limiting flexibility and potentially leading to higher interest costs, affecting long-term financial health.

Cash Flow Volatility

Negative free cash flow indicates potential liquidity issues, which can hinder the company's ability to fund operations and growth initiatives.

Bannari Amman Spinning Mills Limited Business Overview & Revenue Model

Company Description

Bannari Amman Spinning Mills Ltd engages in the textile business in India. It manufactures and markets cotton yarns; woven and knitted fabrics; home textiles; and knitted garments, as well as processes fabrics. The company is also involved in the retail of inner wear and active wear for men, women, and kids under the Bitz brand. It also exports its products. The company was incorporated in 1989 and is based in Coimbatore, India. Bannari Amman Spinning Mills Ltd is a subsidiary of Murugan Enterprise Private Limited.

How the Company Makes Money

Bannari Amman Spinning Mills Limited generates revenue primarily through the sale of cotton yarn, which is produced in various counts and specifications to meet the diverse needs of its customers. The company's revenue model is driven by several key streams: direct sales to textile manufacturers and traders, long-term contracts with key clients, and exports to international markets. Additionally, BASML may engage in partnerships with cotton suppliers and other stakeholders in the textile value chain, enhancing its supply chain efficiency and reducing costs. Factors contributing to its earnings include the growing demand for sustainable and high-quality yarn, effective cost management strategies, and the ability to adapt to market trends and customer preferences.

Bannari Amman Spinning Mills Limited Financial Statement Overview

Summary

Bannari Amman Spinning Mills Limited faces challenges with declining revenues, high leverage, and cash flow volatility. While there are some improvements in operational efficiency, the financial stability and profitability remain concerns. The company needs to focus on improving its cost management and reducing debt levels to enhance its financial health.

Income Statement

Bannari Amman Spinning Mills Limited has shown a declining revenue trend with a negative revenue growth rate over the past few years. The gross profit margin has decreased significantly from 2021 to 2025, indicating pressure on cost management. The net profit margin has been volatile, turning positive in 2025 after a series of losses. However, the EBIT and EBITDA margins have shown some improvement in 2025, suggesting better operational efficiency.

Balance Sheet

The company's balance sheet indicates a high debt-to-equity ratio, which has increased over the years, reflecting higher leverage and potential financial risk. The return on equity has been negative in most years, except for a slight positive in 2025, indicating challenges in generating returns for shareholders. The equity ratio has remained relatively stable, but the high leverage remains a concern.

Cash Flow

Cash flow analysis reveals significant volatility, with free cash flow turning negative in 2025 after being positive in previous years. The operating cash flow to net income ratio is low, indicating challenges in converting income into cash. The free cash flow to net income ratio has also been negative, highlighting potential liquidity issues.

Breakdown	TTM	Dec 2025	Dec 2023	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	8.89B	8.81B	13.99B	9.14B	15.33B	10.04B
Gross Profit	2.51B	623.29M	3.70B	225.08M	4.08B	2.58B
EBITDA	875.17M	648.16M	217.31M	492.03M	1.69B	800.46M
Net Income	86.29M	71.91M	-295.95M	-219.70M	524.39M	-110.02M
Balance Sheet
Total Assets	0.00	10.05B	12.84B	12.28B	12.50B	11.15B
Cash, Cash Equivalents and Short-Term Investments	32.10M	56.11M	210.98M	78.91M	197.09M	177.38M
Total Debt	0.00	7.16B	6.21B	5.07B	5.20B	5.84B
Total Liabilities	-4.15B	5.90B	8.17B	7.77B	7.58B	7.77B
Stockholders Equity	4.15B	3.63B	4.21B	3.99B	4.52B	3.02B
Cash Flow
Free Cash Flow	0.00	-32.36M	-435.90M	1.08B	180.60M	1.33B
Operating Cash Flow	0.00	228.22M	10.29M	1.23B	560.21M	1.58B
Investing Cash Flow	0.00	541.20M	-480.21M	-68.62M	-337.73M	-119.67M
Financing Cash Flow	0.00	-816.22M	383.31M	-1.13B	-210.54M	-1.63B

Bannari Amman Spinning Mills Limited Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 25.92
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Positive
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For IN:BASML, the sentiment is Negative. The current price of 25.92 is below the 20-day moving average (MA) of 26.43, below the 50-day MA of 27.57, and below the 200-day MA of 29.87, indicating a bearish trend. The MACD of -0.75 indicates Positive momentum. The RSI at 27.78 is Positive, neither overbought nor oversold. The STOCH value of 4.93 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for IN:BASML.

Bannari Amman Spinning Mills Limited Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
Sector *	62 Neutral	$20.33B	14.63	-3.31%	3.23%	1.93%	-12.26%
SHIVATEX	59 Neutral	₹2.30B	14.18	―	0.33%	15.16%	780.57%
DCMNVL	58 Neutral	₹2.61B	63.86	―	―	-1.97%	-44.80%
BASML	47 Neutral	₹1.95B	13.89	―	―	-8.50%	―
MARALOVER	47 Neutral	₹1.74B	-6.66	―	―	-0.90%	-304.07%
ZODIACLOTH	42 Neutral	₹2.12B	-6.15	―	―	4.96%	14.10%
TTL	39 Underperform	₹2.04B	-72.64	―	0.59%	7.02%	-121.37%