Sam Industries logo

Sam Industries financials and balance sheet

BSE: 532005RealtySmall Cap

Last close ₹34.11up ₹0.16 (0.47%)

Share price at the BSE close on 23 Oct 2026. Previous close ₹33.95.

52-week range of traded prices to 23 Oct 2026
₹33.00Low, 23 Oct 2026₹64.00High, 23 Oct 2025
Market cap
₹38 Cr3,467th largest listed
P/E
10.2
P/B
0.5
Dividend yield
Nonein the last 12 months
ROE
5.1%
ROCE
3.1%
Debt to equity
0.42
Volume, BSE
333

10 years at a glance

Standalone: the listed company alone, without its subsidiaries. ₹ crore, years to March.Sam Industries annual reports

Revenue, net profit and borrowings, ₹ crore

  • Revenue
  • Net profit
  • Borrowings
  • Loss
Peak revenue ₹26 Cr, year to Mar 2023A loss in 1 of the 10 years shown

Operating and net margin, per cent

  • Operating margin
  • Net margin

Results for the year to Mar 2026

Standalone: the listed company alone, without its subsidiaries. ₹ crore.

From revenue to net profit

  1. Revenue13
  2. Materials and goods−0.8
  3. Employee costs−1.9
  4. Other expenses−5.5
  5. Operating profit4.8
  6. Depreciation−2.1
  7. Other income+5.7
  8. One-off items0.0
  9. Finance costs−2.7
  10. Profit before tax5.7
  11. Tax−0.8
  12. Net profit4.9

What the company owns

  • Plant, investments and other assets₹116 Cr
  • Cash and bank₹2 Cr
  • Inventory₹1 Cr
  • Receivables₹0 Cr

What pays for it: net worth and liabilities

  • Net worth₹76 Cr
  • Borrowings₹32 Cr
  • Other liabilities₹10 Cr
  • Owed to suppliers₹1 Cr

Sam Industries business segments, year to Mar 2026

A reportable segment is a line of business the company must report on its own. Standalone, ₹ crore, as the company reports them.Sam Industries segment results by quarter

Revenue by segment

₹19 CrTotal
  • Real Estate₹13.3 Cr71.3% of total
  • Investment₹5.4 Cr28.7% of total

Profit by segment

  • Real Estate₹7.23 Cr67.6% of total
  • Investment₹3.46 Cr32.4% of total

Segment results by year

Standalone, ₹ crore, years to March.

  • Real Estate

    Revenue, ₹ crore
    Profit, ₹ crore

  • Investment

    Revenue, ₹ crore
    Profit, ₹ crore
₹ croreMar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Revenue of all businesses10.110.010.413.026.420.715.718.7
Company revenue, as in its results9.59.57.79.425.59.913.713.0
Revenue9.69.57.810.225.610.214.113.3
Revenue growth–−0.3%−18.4%30.9%151.0%−59.9%38.0%−5.9%
Profit1.93.75.78.110.95.09.77.2
Profit growth–93.6%54.1%42.5%35.3%−54.4%93.8%−25.1%
Margin19.9%38.6%72.8%79.3%42.7%48.6%68.3%54.4%
Return on capital9.3%16.8%16.7%24.2%41.4%19.5%21.5%14.6%
Assets24.625.635.640.332.829.276.185.9
Liabilities4.13.71.76.96.53.631.136.3
Capital employed20.521.933.933.426.425.545.049.6
Revenue0.50.52.72.80.910.51.65.4
0.00.00.00.00.0––0.0
–––––0.0––
Profit is before tax and finance costs, the way companies report their segments.

Profit and loss

Standalone, ₹ crore, years to March.Sam Industries quarterly results

₹ croreMar 2017Mar 2018Mar 2019Filed 14 MayMar 2020Filed 6 AugMar 2021Filed 6 JulMar 2022Filed 24 MayMar 2023Filed 31 MayMar 2024Filed 1 JulMar 2025Filed 12 JunMar 2026Filed 22 May
Revenue from operations10.311.69.59.57.79.425.59.913.713.0
8.310.09.28.93.95.118.47.78.68.2
Materials and goods bought––0.10.20.3−3.29.03.41.40.8
Employee costs––1.91.82.33.42.92.22.01.9
Other expenses––7.26.91.24.96.52.25.25.5
Operating profit before depreciation2.01.60.30.63.84.37.12.25.04.8
Operating margin19.2%13.9%3.2%6.5%49.9%45.3%27.8%21.8%37.0%37.2%
Materials, % of revenue––1.3%1.9%4.5%−33.5%35.4%34.4%10.5%5.8%
Employee costs, % of revenue––19.9%18.9%29.5%36.1%11.3%22.0%14.4%14.9%
Other expenses, % of revenue––75.6%72.7%16.1%52.2%25.5%21.7%38.1%42.1%
Depreciation and amortisation0.70.40.40.40.40.40.40.51.42.1
Operating profit after depreciation1.31.2−0.10.33.53.96.71.73.62.7
Other income0.81.00.50.52.73.60.910.82.05.7
Finance costs0.00.00.20.30.20.40.30.52.62.7
Profit before one-off items and tax2.12.10.30.46.07.17.311.93.15.7
One-off items0.0–0.00.00.00.00.00.00.00.0
Profit before tax2.12.10.30.46.07.17.311.93.15.7
1.00.80.10.71.01.21.91.20.00.8
Net profit1.11.30.2−0.35.06.05.410.73.14.9
Other comprehensive income––0.00.00.00.00.00.00.00.0
Total comprehensive income––0.2−0.35.06.05.410.73.14.9
Net margin10.4%11.4%2.4%−3.0%64.8%63.4%21.1%108.2%23.0%37.5%
Materials, employee costs and other expenses are shown for the years they add up to operating expenses; for the years to Mar 2017 and Mar 2018 they do not, so they are left blank.

Balance sheet

Standalone, ₹ crore, at 31 March.

₹ croreMar 2019Filed 14 MayMar 2020Filed 6 AugMar 2021Filed 6 JulMar 2022Filed 24 MayMar 2023Filed 31 MayMar 2024Filed 1 JulMar 2025Filed 12 JunMar 2026Filed 22 May
4141465257687176
Share capital1111111111111111
Reserves3030354046576065
22020273332
55296131713
22333212630
4847516466101114119
393835445693102113
991620109125
Net debt220−1−1243130
Borrowings are counted again inside the liabilities due within a year and after a year. No balance sheet is on record for the years to Mar 2017 and Mar 2018, so its lines and the ratios worked from it are blank there.

Cash flow

Standalone, ₹ crore, years to March.

₹ croreMar 2021Filed 6 JulMar 2022Filed 24 MayMar 2023Filed 31 MayMar 2024Filed 1 JulMar 2025Filed 12 JunMar 2026Filed 22 May
2.79.010.92.05.712.3
4.010.112.93.26.213.3
0.25.05.20.40.16.8
Receivables3.10.30.3−0.9−3.95.4
Inventories−1.4−3.19.13.41.40.8
Payables−1.87.7−3.9−2.02.50.6
Other working capital0.20.2−0.30.00.10.1
Tax paid−1.3−1.1−1.9−1.2−0.5−1.1
Capital spending0.00.00.22.240.16.6
Free cash flow2.79.010.8−0.2−34.35.7
−2.3−6.6−12.1−26.5−9.9−9.5
−0.2−0.4−0.326.03.8−3.4
Dividends paid0.00.00.00.00.00.0
Shares bought back0.00.00.00.00.00.0
Shares issued0.00.00.00.00.00.0
Net change in cash0.22.0−1.41.5−0.4−0.6
Capital spending is part of cash from investing, and dividends paid, shares bought back and shares issued are part of cash from financing. Each is shown as an amount on a line of its own, and the section's other items are in its total only. No cash flow statement is on record for the years to Mar 2017, Mar 2018, Mar 2019 and Mar 2020.

Per share

Standalone, ₹ per share, years to March.

₹ per shareMar 2017Mar 2018Mar 2019Filed 14 MayMar 2020Filed 6 AugMar 2021Filed 6 JulMar 2022Filed 24 MayMar 2023Filed 31 MayMar 2024Filed 1 JulMar 2025Filed 12 JunMar 2026Filed 22 May
Earnings per share₹0.96₹1.20₹0.20−₹0.26₹4.49₹5.37₹4.87₹9.67₹2.83₹4.40
Diluted earnings per share₹0.96₹1.20₹0.20−₹0.26₹4.49₹5.37₹4.87₹9.67₹2.83₹4.40
Book value per share––₹37.02₹36.74₹41.24₹46.61₹51.48₹61.15₹63.98₹68.42
Shareholder yield––––0.0%0.0%0.0%0.0%0.0%0.0%
Market cap at the year end (₹ crore)10181491539561186742

Ratios

Standalone, years to March.Sam Industries PE ratio and valuation

RatioMar 2017Mar 2018Mar 2019Filed 14 MayMar 2020Filed 6 AugMar 2021Filed 6 JulMar 2022Filed 24 MayMar 2023Filed 31 MayMar 2024Filed 1 JulMar 2025Filed 12 JunMar 2026Filed 22 May
Revenue growth–12.9%−17.8%−0.5%−18.9%22.2%171.7%−61.2%37.8%−4.8%
Operating profit growth–−18.2%−81.3%104.8%522.3%10.8%66.6%−69.5%133.1%−4.3%
Net profit growth–24.8%−82.9%––19.6%−9.4%98.5%−70.7%55.5%
Earnings per share growth–25.0%−83.3%––19.6%−9.3%98.6%−70.7%55.5%
––0.6%−0.7%11.5%12.2%9.9%17.2%4.5%6.6%
–––−1.3 pts12.2 pts0.7 pts−2.3 pts7.2 pts−12.6 pts2.1 pts
From the net margin–––−1.3 pts15.7 pts−0.3 pts−8.2 pts40.9 pts−13.5 pts2.9 pts
From asset turnover–––0.0 pts−3.1 pts0.5 pts5.7 pts−35.4 pts0.3 pts−0.9 pts
From borrowing–––0.0 pts−0.4 pts0.5 pts0.1 pts1.8 pts0.6 pts0.1 pts
Return on capital employed––−0.2%0.6%7.5%7.3%11.7%1.8%3.5%2.5%
Cash conversion––––54.8%150.9%202.7%18.9%182.0%251.8%
Interest cover105.930.3–0.815.310.122.43.11.41.0
Debt to equity––0.050.060.010.040.000.390.460.42
Receivable days––281918422210233
Inventory days––8,9165,74512,813−1,769252302352301
Payable days––2,574177489−1804516696445
Cash conversion cycle, days––6,3705,58612,342−1,548228239259−141
Working capital days––211246639396371231749
Asset turnover––0.200.200.160.160.390.120.130.11
Assets per rupee of net worth––1.181.171.141.181.201.341.551.58
Sales per rupee of plant––12.1914.9215.6927.3067.974.290.330.28
Capital spending to depreciation––––0.000.000.534.7928.153.13
Plant being built, % of plant in use––0.0%0.0%0.0%0.0%155.3%1,302.8%5.7%24.2%
Interest cover is left blank for the year to Mar 2019: operating profit after depreciation is a loss, and a loss covers no interest bill. No balance sheet is on record for the years to Mar 2017 and Mar 2018, so its lines and the ratios worked from it are blank there.

Growth and returns over 3, 5 and 10 years

Standalone: the listed company alone, without its subsidiaries. Each window ends with the year to Mar 2026.

Return on assets, latest year
4.2%
Cash from operations against operating profit
254.0%
Measure10 years5 years3 years
Revenue growth, yearly rate–11.1%−20.2%
Profit growth, yearly rate–−0.4%−3.3%
Return on equity, average–10.1%9.4%
Return on capital employed, average–5.4%2.6%
Operating margin, average26.2%33.8%32.0%
Net margin, average33.9%50.6%56.2%
Asset turnover, average–0.180.12
Cash conversion cycle, days, average–−193119
Interest cover, average21.17.61.8
Debt to equity, average–0.260.43

Where the cash came from and went

Standalone: the listed company alone, without its subsidiaries. ₹ crore, added up over each window, which ends with the year to Mar 2026.

₹ crore5 years3 yearsLatest year
Cash from operations39.920.012.3
Cash from investing−64.6−45.9−9.5
Cash from financing25.726.4−3.4
Capital spending49.048.96.6
Dividends paid0.00.00.0
Shares bought back0.00.00.0
Shares issued for cash0.00.00.0
Borrowings raised32.732.70.0
Borrowings repaid0.90.90.9

Accounting checks

Standalone, years to March. Published tests of whether reported profit is backed by cash and the balance sheet.

CheckMar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Piotroski score, out of 9Published threshold 3 points out of 9––––575566
Altman Z-scorePublished threshold 1.1––8.509.1114.598.2210.144.523.493.72
Beneish M-scorePublished threshold −1.78––––−2.31−2.46−0.82−0.05−3.07−2.99
Profit not backed by cash, % of assetsPublished threshold 10 per cent of average total assets––––9.366.2110.0042.086.851.80
Cash from operations to profit, 3 yearsPublished threshold 0.7 times––––––1.390.990.971.07
Receivables growth less revenue growthOur threshold 0 percentage points–––−30.06−5.81167.38−131.01142.03−133.14−22.30
Inventory growth less cost-of-goods growthOur threshold 0 percentage points–––−51.12241.911,035.98−446.177.616.89−7.61
Other current assets growth less revenue growthOur threshold 5 per cent of revenue–––2.23−2.64−3.75−0.602.0055.09−38.39
Assets under construction, years of additionsOur threshold 2 years of additions–––0.000.000.001.5212.570.061.63
Effective tax ratePublished threshold 17.16 per cent48.1237.1920.97167.2216.6116.2025.7610.30−1.0514.05
Tax charged less tax paid, % of profitOur threshold 10 percentage points–––––0.86−0.580.23−16.85−4.74
A threshold marked as ours has no published figure; it is the line we read the check against.