Art Nirman (ARTNIRMAN) | Financial Analysis & Statements
Financial Overview
Latest Annual: 2025Income Metrics
Revenue
273.9M
Gross Profit
293.3M
107.09%
Operating Income
26.9M
9.83%
Net Income
19.9M
7.28%
EPS (Diluted)
₹0.80
Balance Sheet Metrics
Total Assets
688.2M
Total Liabilities
315.3M
Shareholders Equity
372.9M
Debt to Equity
0.85
Cash Flow Metrics
Operating Cash Flow
-145.2M
Free Cash Flow
-140.7M
Revenue & Profitability Trend
Art Nirman Income Statement From 2020 to 2025
| Metric | 2025 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Revenue | 273.9M | 197.2M | 366.5M | 848.9M | 618.2M |
| Cost of Goods Sold | -19.4M | 90.3M | 363.7M | 718.5M | 326.7M |
| Gross Profit | 293.3M | 106.9M | 2.8M | 130.5M | 291.4M |
| Operating Expenses | 253.4M | 57.7M | 74.7M | 73.3M | 53.4M |
| Operating Income | 26.9M | 2.6M | -106.2M | 17.0M | 73.5M |
| Pre-tax Income | 19.7M | 836.0K | -110.1M | 108.0K | 12.4M |
| Income Tax | -266.0K | -286.0K | -117.0K | -96.0K | 4.2M |
| Net Income | 19.9M | 1.1M | -110.0M | 204.0K | 8.2M |
| EPS (Diluted) | ₹0.80 | ₹0.04 | -₹4.41 | ₹0.01 | ₹0.34 |
Income Statement Trend
Art Nirman Balance Sheet From 2020 to 2025
| Metric | 2025 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Assets | |||||
| Current Assets | 636.9M | 455.2M | 376.8M | 553.0M | 1.3B |
| Non-Current Assets | 51.3M | 63.7M | 73.0M | 79.2M | 86.1M |
| Total Assets | 688.2M | 518.9M | 449.8M | 632.2M | 1.4B |
| Liabilities | |||||
| Current Liabilities | 114.3M | 106.8M | 53.2M | 83.2M | 646.6M |
| Non-Current Liabilities | 201.0M | 70.9M | 56.5M | 99.0M | 284.7M |
| Total Liabilities | 315.3M | 177.7M | 109.8M | 182.2M | 931.3M |
| Equity | |||||
| Total Shareholders Equity | 372.9M | 341.2M | 340.0M | 450.0M | 449.8M |
Balance Sheet Composition
Art Nirman Cash Flow Statement From 2020 to 2025
| Metric | 2025 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Operating Activities | |||||
| Net Income | 19.7M | 836.0K | -110.1M | 108.0K | 12.4M |
| Operating Cash Flow | -145.2M | -125.3M | 115.8M | 754.1M | 223.8M |
| Investing Activities | |||||
| Capital Expenditures | -322.0K | -123.0K | -146.0K | -325.0K | -52.0K |
| Investing Cash Flow | -570.0K | -941.0K | -1.3M | 1.3M | 2.7M |
| Financing Activities | |||||
| Dividends Paid | - | - | - | - | - |
| Financing Cash Flow | 0 | - | -4.5M | -19.9M | 153.4M |
| Free Cash Flow | -140.7M | -73.1M | 92.9M | 197.8M | -72.2M |
Cash Flow Trend
Art Nirman Key Financial Ratios
Valuation Ratios
P/E Ratio (TTM)
69.06
Price to Book
3.70
Price to Sales
4.52
PEG Ratio
0.04
Profitability Ratios
Profit Margin
4.59%
Operating Margin
3.52%
Return on Equity
5.34%
Return on Assets
2.90%
Financial Health
Current Ratio
5.57
Debt to Equity
23.70
Beta
-0.20
Per Share Data
EPS (TTM)
₹0.80
Book Value per Share
₹14.94
Revenue per Share
₹12.67
Financial data is updated regularly. All figures are in the company's reporting currency.