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Kaushalya Infrastructure Development Corporation Ltd (IN:KAUSHALYA)
:KAUSHALYA
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Kaushalya Infrastructure Development Corporation Ltd
(KAUSHALYA)
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Rating:51Neutral
Price Target:
₹870.00
▼(-13.80% Downside)
The score is held back mainly by weak cash-flow reliability and inconsistent operating performance despite a strong, deleveraged balance sheet. Technicals also pressure the score due to a clear downtrend and bearish momentum, while valuation appears roughly moderate based on the provided P/E.
Kaushalya Infrastructure Development Corporation Ltd (KAUSHALYA) vs. iShares MSCI India ETF (INDA)
Market Cap
₹280.46M
Dividend YieldN/A
Average Volume (3M)254.00
Price to Earnings (P/E)20.0
Beta (1Y)0.62
Revenue GrowthN/A
EPS GrowthN/A
CountryIN
Employees6
SectorReal Estate
Sector Strength53
IndustryEngineering & Construction
Share Statistics
EPS (TTM)-7.25
Shares Outstanding346,306
10 Day Avg. Volume703
30 Day Avg. Volume254
Financial Highlights & Ratios
PEG Ratio-0.09
Price to Book (P/B)0.40
Price to Sales (P/S)234.37
P/FCF Ratio0.00
Enterprise Value/Market CapN/A
Enterprise Value/RevenueN/A
Enterprise Value/Gross ProfitN/A
Enterprise Value/EbitdaN/A
Forecast
1Y Price TargetN/A
Price Target UpsideN/A
Rating ConsensusN/A
Number of Analyst Covering0
EPS Forecast (FY)N/A
Revenue Forecast (FY)N/A
Kaushalya Infrastructure Development Corporation Ltd Business Overview & Revenue Model
Company DescriptionKaushalya Infrastructure Development Corporation Limited primarily engages in executing construction contracts relating to infrastructure and real estate developments in India. It operates in two segments, Construction and Hotel. The company develops highways, bridges, and industrial infrastructure; electrification and irrigation projects; and residential and commercial complexes. It is also involved in the operation of hotels; and acquisition, development, and sale of land. The company was incorporated in 1992 and is headquartered in Kolkata, India.
How the Company Makes Money
Kaushalya Infrastructure Development Corporation Ltd Financial Statement Overview
Summary
Balance sheet strength is a major positive (reported zero debt in 2024–2025 and higher equity), but operating fundamentals are mixed: EBIT is negative in multiple years, revenue declined in 2025, and cash conversion is weak/volatile (zero free cash flow in 2025 and operating cash flow far below net income). Overall, solvency is strong while earnings quality and cash-flow reliability are key risks.Income Statement
Profitability appears strong on the surface with very high net profit margins in 2023–2025 (including ~41% in 2025), but operating performance is inconsistent: EBIT is negative in multiple years (2020–2024) and revenue growth is volatile, including a decline in 2025 (~-10%). Gross margin improved versus earlier years, but the combination of sharp swings between EBITDA/EBIT and net income suggests earnings quality is uneven and may be influenced by non-operating items.44
Neutral
Balance Sheet
Balance sheet strength is a clear positive: total debt is reported at zero in 2024 and 2025 (down from meaningful debt in 2020–2023), and equity has grown to ~772M by 2025 with assets of ~806M. Returns on equity are solid in recent years (about ~21% in 2024 and ~7% in 2025), though the step-down in 2025 indicates profitability is not consistently compounding at the same pace.78
Positive
Cash Flow
Cash generation is the weak point. Operating cash flow is highly volatile, including negative operating cash flow in 2020 and 2022, strong conversion in 2024 (operating cash flow comfortably exceeding net income and free cash flow near net income), followed by a sharp drop in 2025 (very low operating cash flow versus net income and zero free cash flow). This pattern raises concerns about working-capital swings and the sustainability of reported profits.36
Negative
| Breakdown | TTM | Dec 2025 | Dec 2024 | Dec 2023 | Dec 2022 | Dec 2021 |
|---|---|---|---|---|---|---|
Income Statement | ||||||
| Total Revenue | 1.31M | 1.31M | 1.44M | 1.24M | 1.38M | 22.73M |
| Gross Profit | 1.06M | 1.06M | 1.05M | 112.00K | 364.00K | 10.40M |
| EBITDA | -1.84M | 48.07M | -12.29M | -11.73M | 11.49M | 47.98M |
| Net Income | 59.64M | 53.31M | 149.68M | 154.59M | 4.28M | 6.38M |
Balance Sheet | ||||||
| Total Assets | 805.57M | 805.50M | 739.18M | 808.43M | 659.77M | 687.23M |
| Cash, Cash Equivalents and Short-Term Investments | 11.24M | 10.92M | 1.64M | 1.01M | 1.52M | 880.00K |
| Total Debt | 0.00 | 0.00 | 0.00 | 222.01M | 239.01M | 244.01M |
| Total Liabilities | 14.14M | 18.18M | 6.67M | 236.95M | 248.93M | 285.51M |
| Stockholders Equity | 776.15M | 772.42M | 719.51M | 559.84M | 400.41M | 392.63M |
Cash Flow | ||||||
| Free Cash Flow | 0.00 | 0.00 | 23.96M | 6.80M | -41.91M | 47.57M |
| Operating Cash Flow | 0.00 | 738.00K | 24.15M | 6.80M | -41.91M | 47.57M |
| Investing Cash Flow | 0.00 | -796.00K | 36.49M | 9.74M | 47.86M | 6.82M |
| Financing Cash Flow | 0.00 | 0.00 | -60.01M | -17.05M | -5.31M | -55.16M |
Kaushalya Infrastructure Development Corporation Ltd Peers Comparison
UnderperformOutperform
Sector (65)
IN:KAUSHALYA
Kaushalya Infrastructure Development Corporation Ltd
810.00
-160.00
-16.49%
IN:ANSALAPI
Ansal Properties & Infrastructure Ltd.
2.87
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-66.90%
IN:COUNCODOS
Country Condo's Limited
5.31
-1.48
-21.80%
IN:MANJEERA
Manjeera Constructions Ltd
36.00
-6.95
-16.18%
IN:PODDARHOUS
Poddar Housing & Development Ltd.
49.21
-5.76
-10.48%
IN:SETUINFRA
Setubandhan Infrastructure Ltd
0.40
-0.15
-27.27%
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
Disclaimer
This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.