Pasupati Acrylon Limited (PASUPTAC) AI Stock Analysis

• Market Cap: ₹4.20B
• Dividend Yield: N/A
• Average Volume (3M): 22.93K
• Price to Earnings (P/E): 10.8
• Beta (1Y): 1.17
• Revenue Growth: 36.99%
• EPS Growth: 10.60%
• Country: IN
• Employees: 433
• Sector: Basic Materials
• Sector Strength: 58
• Industry: Apparel - Manufacturers
• EPS (TTM): 1.82
• Shares Outstanding: 89,133,120
• 10 Day Avg. Volume: 10,697
• 30 Day Avg. Volume: 22,933
• PEG Ratio: 0.08
• Price to Book (P/B): 1.23
• Price to Sales (P/S): 0.72
• P/FCF Ratio: -4.64
• 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: 74 Outperform
• Price Target: ₹65.00 ▲(50.05% Upside)

Pasupati Acrylon Limited's stock score is driven by strong technical indicators and reasonable valuation. However, financial performance is mixed, with challenges in profitability and cash flow management. The absence of dividend yield and lack of earnings call data slightly dampen the overall attractiveness.

Positive Factors

Revenue Growth

Despite recent volatility, the company has potential for revenue growth, driven by its diverse revenue streams and global market reach.

Conservative Leverage

Low debt levels provide financial flexibility and reduce risk, supporting long-term stability and potential for strategic investments.

Cost Management

Stable gross margins indicate effective cost management, which is crucial for maintaining competitiveness and profitability over time.

Negative Factors

Cash Flow Challenges

Volatile cash flows and negative free cash flow suggest potential liquidity issues, impacting the company's ability to fund operations and growth.

Profitability Variability

Inconsistent profitability undermines financial predictability, potentially affecting investor confidence and limiting reinvestment opportunities.

Operational Inefficiencies

Variable operational margins indicate inefficiencies that could hinder competitiveness and long-term profitability if not addressed.

Pasupati Acrylon Limited Business Overview & Revenue Model

Company Description

Pasupati Acrylon Limited manufactures and sells acrylic fibers and cast polypropylene (CPP) films in India. The company offers acrylic tows and tops, including gel dyed, low pill fiber, shrinkable fiber, soft feel fiber, tow dyed, and super bright fiber products for the use in sweaters, shawls, apparels, blankets, carpets, and upholstery under the ACRYLON brand name. It also provides metalized, natural, and white CPP films. The company also exports its products. Pasupati Acrylon Limited was incorporated in 1982 and is based in New Delhi, India.

How the Company Makes Money

Pasupati Acrylon Limited generates revenue primarily through the production and sale of acrylic fibers and textiles. The company has established a diverse revenue model that includes direct sales to manufacturers, wholesalers, and retailers in the textile sector. Key revenue streams include the sale of bulk acrylic fibers to textile mills, along with yarns and finished fabrics to garment manufacturers. Additionally, PASUPTAC benefits from long-term contracts with significant customers, which provide stable income and predictability in revenue. The company also engages in export activities, reaching global markets and enhancing its earnings through foreign exchange advantages. Strategic partnerships with suppliers and distributors further contribute to its financial stability, allowing for efficient supply chain management and market penetration.

Pasupati Acrylon Limited Financial Statement Overview

Summary

Pasupati Acrylon Limited shows decent cost management but struggles with consistent profitability and revenue growth. The balance sheet reflects conservative leverage but inconsistent return metrics. Cash flow challenges are evident, with negative free cash flow and operational cash flow volatility.

Income Statement

Pasupati Acrylon Limited has shown a mixed performance in its income statement. The gross profit margin has remained relatively stable, indicating effective cost management. However, the net profit margin fluctuated with a significant drop in recent years, suggesting challenges in maintaining profitability. Revenue growth has been inconsistent, with notable declines, reflecting volatility in sales performance. The EBIT and EBITDA margins also show variability, highlighting operational inefficiencies in certain periods.

Balance Sheet

The balance sheet of Pasupati Acrylon Limited indicates moderate financial health. The debt-to-equity ratio is low, suggesting conservative leverage. However, the return on equity has been inconsistent, pointing to variable profitability. The equity ratio suggests a strong equity base relative to total assets, but the overall asset growth has been moderate, indicating limited expansion.

Cash Flow

Cash flow from operations has been volatile, with recent declines indicating potential cash generation issues. The free cash flow has been negative, primarily due to high capital expenditures, suggesting a need for careful cash management. The operating cash flow to net income ratio underlines periods of inefficiency in converting net income into cash flows.

Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	6.83B	6.21B	5.73B	8.28B	7.75B	5.04B
Gross Profit	1.66B	1.66B	1.17B	2.10B	1.65B	1.42B
EBITDA	441.48M	448.40M	248.09M	582.00M	712.14M	685.64M
Net Income	258.80M	353.80M	131.90M	359.11M	458.97M	430.49M
Balance Sheet
Total Assets	0.00	5.95B	4.99B	4.58B	4.25B	3.71B
Cash, Cash Equivalents and Short-Term Investments	1.17B	1.17B	1.21B	1.12B	1.05B	1.03B
Total Debt	0.00	1.08B	442.30M	1.30M	587.00K	8.89M
Total Liabilities	-3.64B	2.31B	1.70B	1.43B	1.46B	1.37B
Stockholders Equity	3.64B	3.64B	3.29B	3.16B	2.80B	2.33B
Cash Flow
Free Cash Flow	0.00	-969.00M	-217.89M	259.00M	-155.26M	27.93M
Operating Cash Flow	0.00	67.20M	727.12M	300.20M	-131.68M	134.95M
Investing Cash Flow	0.00	-815.50M	-1.02B	-774.40M	251.05M	-316.10M
Financing Cash Flow	0.00	616.20M	420.45M	-35.40M	-39.98M	-32.34M

Pasupati Acrylon Limited Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 43.32
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For IN:PASUPTAC, the sentiment is Negative. The current price of 43.32 is below the 20-day moving average (MA) of 52.35, below the 50-day MA of 53.76, and below the 200-day MA of 48.98, indicating a bearish trend. The MACD of -1.27 indicates Positive momentum. The RSI at 34.67 is Neutral, neither overbought nor oversold. The STOCH value of 32.68 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for IN:PASUPTAC.

Pasupati Acrylon Limited Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
PASUPTAC	74 Outperform	₹4.20B	10.77	―	―	36.99%	10.60%
GANESHBE	63 Neutral	₹5.61B	11.87	―	―	-12.30%	-26.40%
Sector *	61 Neutral	$10.43B	7.12	-0.05%	2.87%	2.86%	-36.73%
VARDHACRLC	56 Neutral	₹2.93B	24.80	―	4.02%	―	―
LORDSCHLO	53 Neutral	₹4.03B	16.74	―	―	39.31%	―
SADHNANIQ	51 Neutral	₹2.18B	-10.53	―	1.25%	-37.44%	-950.73%