Sector Alpha Week of 2026-09-11
Not SEBI Registered !! Not Investment advice !!
Sector Alpha — machine-written from the numbers · Data as of 2026-09-11

D.P. Abhushan Ltd

DPABHUSHAN
Diamond, Gems & Jewellery

D.P. Abhushan Ltd's multiple sits at its floor because earnings outran a 7× five-year rally — compression born of growth, not neglect. The quarters are still improving, and the P/E sits at the 27th percentile of its own 8-year range.

The sharpest disagreement: profits are rising, but only −30% of the last 3 years' profit arrived as operating cash — the gap between the P&L and the bank account is the thing to watch.

The price is in a confirmed uptrend (4 weeks in) while the P/E sits at the 27th percentile of its own 8-year range. Underneath, the last four quarters read improving — profit +77.8% year on year, and −30% of the last 3 years' profit arrived as cash. What settles it: whether the cash starts following the profit.

Stage
Consistent
fundamental trajectory, 12 quarters
Price
₹1,341
−13.4% 1Y
P/E
12.8×
27th pctile
of its own 8-year range
Revenue (Jun 26)
₹852 Cr
+57.8% YoY
Profit (Jun 26)
₹64.0 Cr
+77.8% YoY
Operating margin
11.0%
+1.0 pp YoY
ROCE
40%
FY26
ROIC
27.3%
vs WACC 12.0% → +15.3 pp
Cash conversion
−30%
of profit, last 3 FY
01 · Price story

Price story Before the numbers, the tape. A stock price moves through four repeating seasons: a flat base (stage 1), an advance (2), a top (3), a decline (4). Where the price sits in that cycle frames everything below.

D.P. Abhushan Ltd trades at ₹1,341, in a confirmed uptrend and 4 weeks into that stage. That is +6.3% against its own 200-day average. It sits at 62% of a 52-week range of ₹897 to ₹1,615. On relative strength it has been ahead of the NIFTY 500 on a trailing-13-week view for 11 straight weeks.

Today the stock is in a confirmed uptrend — week 4 of stage 2, confirmed. At ₹1,341 it trades +6.3% versus its 200-day average and sits at 62% of its 52-week range (₹897–₹1,615).

Sep 26: ₹1,341 Weekly closing price (₹) with 50- and 200-day averages; shaded bands mark the price stage (grey base, green advance, amber top, red decline). 3-year window.
+6.3% versus the 200-day line, week 4 of stage 2
Price50-day avg200-day avg
S2S2S4₹1,913₹1,488₹1,064₹640₹215₹1,341₹1,261Sep 23Jun 24Mar 25Jan 26Sep 26
S2S2S4₹1,913₹1,488₹1,064₹640₹215₹1,341₹1,261Sep 23Mar 25Sep 26
Beating or trailing, week by week since 2017 Each cell is one week from 2017 to now (451 weeks): the stock's trailing 13-week return minus the NIFTY 500's, green ahead / red behind (±25% ramp). Grey cells are the 13-week warm-up or weeks where the NIFTY 500 reading is not held.
trailing 13-week return vs the NIFTY 500
Oct 17Sep 26

Against the market, two honest reads. Cumulative: over the last 8.9 years the stock moved +3,902% while the NIFTY 500 moved +148% — ahead of the index over the full window. Recent form: on a trailing-13-week view the stock has been ahead for 11 straight weeks — the ribbon below is that same metric, week by week.

What would end the trend, mechanically: two Friday closes in a row below the 200-day line. That is the exit rule — no debates.

02 · Story check

Story check

D.P. Abhushan Ltd's story is not scored yet against the markers our research file set on 22 August 2026. Where it sits in its own cycle: MID_EXPANSION. Our fortnightly research layers last read it on 22 August 2026.

NOT YET CHECKED

Our read, 22 August 2026. DP Abhushan is a regional jewelry leader scaling from 12 to 51 showrooms by 2030, where 14.1x trailing PE masks peak 10.9% operating margins and negative operating cash flows driven by store bullion stocking.

From the numbers. The stock trades at a trailing PE of 14.1x (36th to 40th percentile of historical valuation), positioning it in the EXPANSION_STARTED segment with a matrix label of STRONG_OPPORTUNITY. However, operating profit margins…

From the price. Price stage 2, week 4 — above its 200-day line, relative strength rising.

From the research. DP Abhushan is a regional jewelry leader scaling from 12 to 51 showrooms by 2030, where 14.1x trailing PE masks peak 10.9% operating margins and negative operating cash flows driven by store bullion stocking.

🚨 Where they disagree. The stock trades at a trailing PE of 14.1x (36th to 40th percentile of historical valuation), positioning it in the EXPANSION_STARTED segment with a matrix label of STRONG_OPPORTUNITY. However, operating profit margins reached a peak of 10.9% in Q1 FY27 (93rd percentile of 7-year history), which inflates trailing EPS to 105.07. When normalized to a mid-cycle OPM of 4.7%, normalized EPS adjusts to 58.62, lifting normalized PE to 25.3x (70th percentile). The setup represents a Peak Margin Valuation dynamic where trailing multiples appear optically cheap but require structural volume growth and product mix expansion to sustain as commodity inventory revaluation gains abate.

What is proven. DP Abhushan is a regional jewelry leader scaling from 12 to 51 showrooms by 2030, where 14.1x trailing PE masks peak 10.9% operating margins and negative operating cash flows driven by store bullion stocking.

What is not proven yet. The thesis breaks if showroom inventory turnover drops below 3.5x alongside persistent gold volume contraction exceeding 5% YoY over two consecutive quarters, or if EBITDA margin falls below 5.0% due to unhedged inventory losses.

🚨 What would change our mind. The thesis breaks if showroom inventory turnover drops below 3.5x alongside persistent gold volume contraction exceeding 5% YoY over two consecutive quarters, or if EBITDA margin falls below 5.0% due to unhedged inventory losses.

🚨 Layer 1 read, 22 August 2026 — DROP. A jeweller earning gold-price profits at a 93rd-percentile margin the company itself says will fall to 6-6.5%. D.P. Abhushan runs 12 showrooms that are genuinely productive — Rs 339 Cr of sales each and 81% of walk-ins buying something. But last quarter’s 58% sales jump came almost entirely from gold being dearer: the company sold only 1-2% more gold by weight, and 10-15% of the growth was simply its old cheap stock being revalued. Its stock cost about Rs 120,000 against a Rs 151,000 market price and that gap shrinks as new gold is bought, which is why management has guided next year’s margin down to 6-6.5% from the 10.9% just reported — and once you use a normal margin, the "cheap" 14x becomes 25x.

What would change Layer 1’s mind. Two consecutive quarters where gold volume (tonnage, not rupees) grows 10% or more while EBITDA margin holds at or above 6.5% — that would prove the shops, not the gold price, are producing the earnings and would take this to P1. The mirror image, and the timeline’s own kill-switch, is inventory turnover dropping below 3.5x with volumes still contracting more than 5%, or margin under 5.0% on unhedged inventory losses. The nearest checkable event is whether Dahod and Jabalpur actually open by Q3…

The test written in advance. The thesis breaks if showroom inventory turnover drops below 3.5x alongside persistent gold volume contraction exceeding 5% YoY over two consecutive quarters, or if EBITDA margin falls below 5.0% due to unhedged inventory losses. — the thesis as written as stated by the next result.

The test written in advance. Peak Operating Margin Normalization — Peak Operating Margin Normalization Reported EBITDA margin printing below 6.0% in Q2 or Q3 FY27. by the next result.

The test written in advance. Gold Tonnage Volume Stagnation — Gold Tonnage Volume Stagnation Gold volume growth printing below 5.0% YoY in Q2 FY27. by the next result.

What the company does. Showroom economics deliver 339 Cr revenue per store and 81% conversion rates, supported by 4.7x inventory turns. Earnings growth of 77.8% in Q1 FY27 is value-led from higher gold prices with modest 1-2% volume growth, while FY27 EBITDA margin is guided down to 6.0-6.5%. Negative 3-year operating cash flow of negative 116 Cr reflects retail inventory ramp funded by 100% Gold Metal Loans rather than credit leakage.

The dials — and the exact level that would change the read
DialNowWasWhy it mattersWatch line
Showroom Revenue Productivity & Operating…in playHigh revenue throughput of 339 Cr per store and 81% conversion rates cover fixed showroom operating expenses.Store throughput fails to scale beyond 200 Cr per showroom or footfalls decline in newly entered Tier-2/3 clusters.
Value-Added Mix Shift into Silver &…in playRapid scaling of silver and studded jewelry categories expands blended gross margins above commodity gold baselines.Consumer preference reverts exclusively to 22-carat gold investment bullion, halting studded and silver adoption.
Contiguous Tier-2/3 Geographic Store…in playScaling showroom network from 12 to 51 stores by 2030 across underserved Central and Western Indian markets.Upfront showroom inventory capex of 40-60 Cr per store strains bank credit lines before break-even is achieved in 6-9 months.
Working Capital De-Risking via Gold Metal…in playReal-time vendor procurement and 100% Gold Metal Loan backing for new store inventory insulate operating margins.Severe commodity price corrections trigger unhedged inventory write-downs on non-GML stock.
Everything further down this page is evidence for or against these.
the numbers
MID_EXPANSION
the price
stage 2, above the 200-day line
the why
STRONG_OPPORTUNITY
FY26-Q2FY27-Q1

🚨 What the surface reading misses. The surface reading is: ROCE of 39.6% and ROE of 40.9% signal elite through-cycle capital return and pricing power. The research reads it further: High return metrics are amplified by elevated asset turnover (4.7x) combined with transient margin expansion from commodity revaluation (28-30% of FY26 profit gains); through-cycle normalized ROE is closer to 24.0%.

🚨 What the surface reading misses. The surface reading is: 3-year cumulative operating cash flow of negative 116 Cr against PAT of 387 Cr suggests severe cash leakage and unearned accrual profit. The research reads it further: Working capital in retail jewelry is 95%-98% bullion inventory; store expansion (Dhar showroom required 100-125 Cr inventory) and gold price inflation absorb cash upfront. Inventory turnover remains active at 4.7x to 5.0x with zero debtor days.

1 · Operating leverageBUILDING
2 · Value-added mixBUILDING
3 · Management changeQUIET
4 · Paying down debtQUIET
5 · Regulatory approvalQUIET
6 · Order-book winsQUIET
7 · ConsolidationQUIET
8 · Demerger or value unlockQUIET
9 · BuybackQUIET
10 · New geographiesQUIET
11 · Selling more to existing customersQUIET
12 · New product launchQUIET
13 · Mandatory normsQUIET
14 · A bigger market to sell intoQUIET
15 · Market-share gainsQUIET
16 · Asset qualityQUIET

Lever 1 · Operating leverage — BUILDING. High revenue throughput of 339 Cr per store and 81% conversion rates cover fixed showroom operating expenses. What proves it keeps working: Showroom Revenue Productivity & Operating Leverage. It stops working if Store throughput fails to scale beyond 200 Cr per showroom or footfalls decline in newly entered Tier-2/3 clusters.

Lever 2 · Value-added mix — BUILDING. Rapid scaling of silver and studded jewelry categories expands blended gross margins above commodity gold baselines. What proves it keeps working: Value-Added Mix Shift into Silver & Studded Jewelry. It stops working if Consumer preference reverts exclusively to 22-carat gold investment bullion, halting studded and silver adoption.

Sources: our stock research file (22 August 2026) · quarterly results through Jun 26 · the company’s own earnings calls. The story check is re-scored every results season; the record below never changes.

The whole page in one table — every row jumps to its section
SectionWhere it is nowVs a year agoThe one thing to watch nextRead
Debtsee the sectionShowroom Revenue Productivity & Operating Leverage
Cashsee the sectionWorking Capital De-Risking via Gold Metal Loans and Hedging
03 · Revenue

Revenue Revenue is the top line: everything the company billed its customers in the period.

D.P. Abhushan Ltd reported ₹852 Cr of revenue in the Jun 26 quarter, +57.8% year on year. That is the 3rd straight quarter of year-on-year growth. Over 9 years it has compounded at 27.7% a year. The last full year, FY26, came in at ₹4,065 Cr. The last four reported quarters add to ₹4,377 Cr.

FY26 revenue came in at ₹4,065 Cr (+22.9% on the year), capping 9 years at 27.7% compound. The latest quarter (Jun 26) printed ₹852 Cr, +57.8% year on year — the 3rd consecutive quarter of year-over-year growth.

FY26 revenue ₹4,065 Cr (+22.9% YoY) Revenue bars, ₹ Cr (left); YoY growth-% line (right). 10-year window. A bar is red when it is lower than the year before.
27.7% a year over 9 years
RevenueYoY growth
4.4k55%3.3k40%2.2k25%1.1k10%0−4.7%₹ Cr%₹4,06522.9%FY17FY21FY26
4.4k55%3.3k40%2.2k25%1.1k10%0−4.7%₹ Cr%₹4,06522.9%FY17FY21FY26
Jun 26: ₹852 Cr (+57.8% YoY) Quarterly revenue bars, ₹ Cr (left); YoY growth-% line (right). Last 12 quarters. A bar is red when it is lower than the quarter before.
3rd straight quarter of growth
Revenue (quarterly)YoY growth
1.4k93%1.1k67%72141%36015%0−11%₹ Cr%₹85257.8%Sep 23Dec 24Jun 26
1.4k93%1.1k67%72141%36015%0−11%₹ Cr%₹85257.8%Sep 23Dec 24Jun 26

Pace check: the last four quarters averaged +38.3% growth against the decade's 27.7% — the current year is running faster than its own long-run rate.

Acceleration check: trailing-twelve-month revenue grew +30.8% over the last 4 quarters against +35.8%/yr over the last 8 — rolling over; TTM profit +94.3% vs +83.5%/yr — accelerating.

FY26-Q4. revenue ₹1,335 Cr and profit ₹51 Cr as reported.

FY27-Q1. revenue ₹852 Cr and profit ₹64 Cr as reported.

Why-sources: our stock research file (22 August 2026) and the company’s own results for those quarters.

04 · Operating margin

Operating margin Operating margin is what is left of every ₹100 of sales after running the business, before interest and tax. It is the cleanest read on pricing power and cost control.

D.P. Abhushan Ltd's operating margin is 11.0% in the Jun 26 quarter, +1.0 percentage points against the same quarter a year ago. That is the widest this company has ever printed on a full-year basis. Across 10 fiscal years the operating margin has ranged 3.3% to 7.0%. The current quarter is running above every full year in that window.

The latest quarter's operating margin is 11.0%, +1.0 pp against the same quarter a year ago. Across 10 fiscal years the operating margin has ranged 3.3%–7.0%, and FY26's 7.0% is the top of that band — a record year.

Why the margin moved: operating margin went +0.8 pp year on year while gross margin went −0.3 pp — the gain came mostly below the gross line: operating leverage, with costs spread over a bigger revenue base.

Worth repeating from the valuation section: cheap against its own history on record margins is not the same thing as cheap — a record margin flatters every ratio built on top of it.

FY26: 7.0% Operating margin by fiscal year, %, line (left); year-on-year change in the margin, in percentage points, line (right). 10-year window.
the widest a 3.3–7.0% band over 10 years
operating marginYoY change (pp)
7.3%2.2%6.2%1.5%5.2%0.7%4.1%−0.1%3.0%−0.8%%%7%2%FY17FY21FY26
7.3%2.2%6.2%1.5%5.2%0.7%4.1%−0.1%3.0%−0.8%%%7%2%FY17FY21FY26
Jun 26: 11.0% operating margin (+1.0 pp YoY) Quarterly operating margin, %, line (left); year-on-year change in the margin, in percentage points, line (right). Last 12 quarters. Operating profit as a share of revenue, per quarter.
Operating marginYoY change (pp)
12%4.6%9.5%3.1%7.4%1.5%5.3%−0.1%3.2%−1.6%%%11%1%Sep 23Dec 24Jun 26
12%4.6%9.5%3.1%7.4%1.5%5.3%−0.1%3.2%−1.6%%%11%1%Sep 23Dec 24Jun 26

FY26-Q4. revenue ₹1,335 Cr and profit ₹51 Cr as reported.

FY27-Q1. revenue ₹852 Cr and profit ₹64 Cr as reported.

Why-sources: our stock research file (22 August 2026) and the company’s own results for those quarters.

05 · Net profit

Net profit Net profit is what survives every cost, interest and tax — the number EPS, dividends and book value all grow from.

D.P. Abhushan Ltd earned ₹64.0 Cr of net profit in the Jun 26 quarter, +77.8% year on year. It is the 10th consecutive quarter of growth. Full-year FY26 profit was ₹212 Cr. The 9-year compound rate is 51.6%. That is 7.5% of the quarter's revenue. The same quarter a year earlier earned ₹36.0 Cr.

Jun 26 profit was ₹64.0 Cr, +77.8% year on year — the 10th consecutive quarter of growth. On the full year, FY26 printed ₹212 Cr (+87.6%), and the 9-year compound rate is 51.6%.

FY26 profit ₹212 Cr (+87.6% YoY) Net profit bars, ₹ Cr (left); YoY growth-% line (right). 10-year window. A bar is red when it is lower than the year before.
51.6% a year over 9 years
Net profitYoY growth
22994%17272%11450%5728%06.5%₹ Cr%₹21287.6%FY17FY21FY26
22994%17272%11450%5728%06.5%₹ Cr%₹21287.6%FY17FY21FY26
Jun 26: ₹64.0 Cr (+77.8% YoY) Quarterly net profit bars, ₹ Cr (left); YoY growth-% line (right). Last 12 quarters. A bar is red when it is lower than the quarter before.
10th straight quarter of growth
Net profit (quarterly)YoY growth
79325%59234%39143%2051%0−40%₹ Cr%₹6477.8%Sep 23Dec 24Jun 26
79325%59234%39143%2051%0−40%₹ Cr%₹6477.8%Sep 23Dec 24Jun 26

Why profit moved: revenue contributed +57.8% and the margin +1.0 pp — the quarter was revenue-led, with the margin roughly flat.

Pace comparison, last four quarters: profit +95.8% vs revenue +38.3%. Profit is growing faster than sales — fixed costs are being spread over a bigger base, and each extra rupee of revenue drops more to the bottom line.

FY26-Q4. revenue ₹1,335 Cr and profit ₹51 Cr as reported.

FY27-Q1. revenue ₹852 Cr and profit ₹64 Cr as reported.

Why-sources: our stock research file (22 August 2026) and the company’s own results for those quarters.

06 · Cash flow — the router

Cash flow — the router The P&L says what was earned; the cash-flow statement says what actually arrived. Operating cash flow (CFO) against profit is the cleanest lie detector in the accounts.

Over the last 3 fiscal years −30% of D.P. Abhushan Ltd's reported profit arrived as operating cash — a gap worth watching. In FY26 that was ₹−97.0 Cr of operating cash against ₹212 Cr of profit. After ₹11.0 Cr of capital spending, ₹−108 Cr was left as free cash.

Why this happened. The company replenishes gold 3 to 4 times daily at matched prices and finances new showroom inventory via 100% Gold Metal Loans and MCX derivative hedges. This framework stabilizes gross margins near 10.0% to 11.0% and reduces balance sheet exposure to gold price declines.

FY26: operating cash of ₹−97.0 Cr against reported profit of ₹212 Cr, leaving free cash of ₹−108 Cr after ₹11.0 Cr of capital spending. Across the last 3 fiscal years the conversion rate is −30% of profit.

Cash-flow readings here are annual — that is the resolution our series carries, so this section moves once a year.

FY26: CFO ₹−97.0 Cr vs profit ₹212 Cr Operating cash flow and net profit by fiscal year, ₹ Cr; the line is free cash flow (CFO minus capital spending). 10-year window, annual resolution.
−30% of 3-year profit arrived as cash
Operating cashNet profitFree cash
23814552−41−134₹ Cr₹−97₹212₹−108FY17FY21FY26
23814552−41−134₹ Cr₹−97₹212₹−108FY17FY21FY26
FY26: CFO = −46% of profit (three-year rate −30%) Operating cash as a share of net profit, per fiscal year, % (line). Dashed line = 100% — every unit of profit arriving as cash; outlier years shown pinned.
Conversion100%
333%213%94%−26%−146%%−46%FY17FY21FY26
333%213%94%−26%−146%%−46%FY17FY21FY26

🚨 Why conversion sits at −30%: the cash cycle held roughly steady between FY21 and FY26 — so conversion tracks profitability rather than the cycle. Less than 70% of profit arriving as cash is the thing to watch on this page.

Router verdict: the bigger cash user is investment — capital spending ran 2.0× depreciation over three years, so the next section's job is to check what that build-out is buying.

Watch next
MetricWorking Capital De-Risking via Gold Metal Loans and Hedging
ThresholdSevere commodity price corrections trigger unhedged inventory write-downs on non-GML stock.
Which resultthe next result
07 · Where the cash goes

Where the cash goes Working capital is the cash tied up between paying suppliers and getting paid: debtor days (customers owe), inventory days (stock waits), and the cash conversion cycle (the whole loop, in days of sales).

D.P. Abhushan Ltd's cash conversion cycle runs 89 days in FY26, up from 79 days in FY21. Capital spending ran ₹53.0 Cr over the last 3 years. At FY26 sales of ₹4,065 Cr each day of that cycle holds about ₹11.1 Cr, so roughly ₹991 Cr sits inside the business at any moment.

FY26: debtors at 0 days, inventory at 100 days — roughly 3.3 months of stock waiting to sell; that is where the cash sits while it waits — for a full cycle of 89 days, looser than FY21's 79.

The full loop: cash goes out to suppliers and production on day 0; stock waits 100 days to sell; customers pay about 0 days after that; and suppliers themselves are paid at 11 days — netting out to the 89-day cycle.

In money terms: at FY26 sales of ₹4,065 Cr, each day of the cycle holds about ₹11.1 Cr — so the 89-day loop keeps roughly ₹991 Cr sitting inside the business at any moment.

FY26: a 89-day cash cycle Debtor days, inventory days, payable days and the cash conversion cycle by fiscal year. 10-year window.
+10 days vs FY21
Cash cycleInventory daysDebtor daysPayable days
122895724−9days89d100d0d11dFY17FY19FY21FY23FY26
122895724−9days89d100d0d11dFY17FY21FY26

On the investment side: capital spending of ₹53.0 Cr over the last 3 fiscal years against ₹26.0 Cr of depreciation — the company is building well ahead of wear-and-tear. Capital work-in-progress stands at ₹1.0 Cr (FY26) — capacity paid for but not yet earning.

FY26: capex ₹11.0 Cr, work-in-progress ₹1.0 Cr Capital spending per fiscal year, ₹ Cr (bars); capital work-in-progress, ₹ Cr (line). Quarterly capital-spending history is not held for India — annual is the honest resolution.
a build-out
CapexWork-in-progress
392919100₹ Cr₹11₹1FY18FY20FY22FY24FY26
392919100₹ Cr₹11₹1FY18FY22FY26

The synthesis: the cash is going into capacity, not disappearing into the cycle — the question becomes whether the new capacity earns.

08 · Return on capital

Return on capital Return on capital employed (ROCE) is the profit the whole business earns on all the money in it — equity and debt together. It is the single best test of whether growth creates value or just size.

D.P. Abhushan Ltd earns a ROCE of 40% in FY26. That is up from a trough of 15% in FY18. Return on invested capital clears the cost of that capital by +15.3 percentage points, so growth here adds value rather than only size. The wiring behind it is 5.2% net margin on 3.56× asset turns.

FY26 ROCE is 40%, recovered from a FY18 trough of 15% — the full ladder below shows the fall and the climb, undoctored.

Why the return is what it is — the wiring (FY26): 5.2% net margin × 3.56× asset turns × 1.81× balance-sheet leverage ≈ 33.5% on equity. Margin does its share; leverage is a meaningful part of the equation.

The capstone test — ROIC − WACC: 27.3% − 12.0% = a +15.3 pp spread. The 12.0% is a standing assumption for the cost of capital in India, not a per-stock estimate — read the sign and the size of the spread, not the decimals. A spread this wide means every rupee reinvested creates more than a rupee of value — the engine compounds.

FY26: ROCE 40% Return on capital employed by fiscal year, % (line); ROIC by fiscal year, % (line). 9-year window, dips included. Dashed line = the 12.0% cost of capital used on this page.
the climb back from FY18's 15%
ROCEROIC (annual)WACC
42%34%26%18%9.8%%40%29.8%FY18FY22FY26
42%34%26%18%9.8%%40%29.8%FY18FY22FY26
Q4 FY26: ROCE 45.8% (TTM) vs WACC 12.0% Trailing-twelve-month ROCE and ROIC, per quarter, %; dashed line = the cost of capital. Last 12 quarters, put on a trailing-twelve-month basis and anchored to the annual figure.
ROCE (TTM)ROIC (TTM)WACC
49%39%29%19%9.3%%45.8%32.9%Q2 FY24Q3 FY25Q1 FY27
49%39%29%19%9.3%%45.8%32.9%Q2 FY24Q3 FY25Q1 FY27
09 · Debt

Debt Debt-to-equity says how much of the business is funded by borrowings. Low is the safe corner; the trend matters as much as the level.

D.P. Abhushan Ltd carries total debt of ₹304 Cr against shareholder equity of ₹633 Cr as of Jun 26, a debt-to-equity of 0.48. On the annual view that ratio went from 1.23 in FY22 to 0.48 in FY26. Read the returns elsewhere on this page with that leverage in mind.

Why this happened. Mature showrooms generate 7.6 lakh revenue per square foot with footfall-to-conversion rates reaching 81.0% to 83.0%. Once upfront showroom inventory is funded, incremental retail volume yields operating leverage, allowing EBITDA margins to expand toward 8.0% to 8.5% over a 3-year store maturation curve.

Jun 26: total debt of ₹304 Cr against shareholder equity of ₹633 Cr — a debt-to-equity of 0.48. On the annual view, debt-to-equity went from 1.23 (FY22) to 0.48 (FY26). Read the returns on this page with that leverage in mind.

FY26: debt ₹304 Cr at 0.48× equity Total debt by fiscal year, ₹ Cr (bars); debt-to-equity, × (line). 5-year window.
Total debtDebt-to-equity
3281.3×2461.1×1640.8×820.6×00.4×₹ Cr×₹3040.48×FY22FY24FY26
3281.3×2461.1×1640.8×820.6×00.4×₹ Cr×₹3040.48×FY22FY24FY26
Jun 26: debt ₹304 Cr, debt-to-equity 0.48 Total debt per quarter, ₹ Cr (bars); debt-to-equity, × (line). Last 12 quarters. India reports the full balance sheet half-yearly, so the intervening quarter carries the prior reading forward.
Total debt (quarterly)Debt-to-equity
3280.8×2460.7×1640.6×820.5×00.4×₹ Cr×₹3040.48×Sep 23Dec 24Jun 26
3280.8×2460.7×1640.6×820.5×00.4×₹ Cr×₹3040.48×Sep 23Dec 24Jun 26
Watch next
MetricShowroom Revenue Productivity & Operating Leverage
ThresholdStore throughput fails to scale beyond 200 Cr per showroom or footfalls decline in newly entered Tier-2/3 clusters.
Which resultthe next result
10 · Ownership

Ownership Who owns the stock, quarter by quarter: promoters (the controlling owners), foreign and domestic institutions, and the public. Steady accumulation by people close to the numbers is a signal; a quiet register is also an answer.

No holder of D.P. Abhushan Ltd moved a full percentage point over the last two years — the register is quiet. Promoters moved −0.1 points over the same window, to 74.9%. The register is read on the four disclosed classes only; nothing is inferred between filings.

The register over the last two years — Foreign institutions: +0.2 points over 8 quarters to 0.2%; Promoters: −0.1 points over 8 quarters to 74.9%; Domestic institutions: +0.0 points over 8 quarters to 0.0%.

Fiscal-year ends: promoters −0.1 pts from Mar 24 to Mar 26 Shareholding at each fiscal-year end (March quarter), % of the company. 3 year-ends held.
PromotersForeign inst.Domestic inst.Public
81%59%38%16%−6.0%%74.9%0.3%0%24.8%Mar 24Mar 25Mar 26
81%59%38%16%−6.0%%74.9%0.3%0%24.8%Mar 24Mar 25Mar 26
A quiet register: no holder moved a full point in two years Shareholding by holder class, % of the company, quarterly, last 13 quarters.
PromotersForeign inst.Domestic inst.Public
81%59%38%16%−6.0%%74.9%0.2%0%24.9%Jun 23Dec 24Jun 26
81%59%38%16%−6.0%%74.9%0.2%0%24.9%Jun 23Dec 24Jun 26
11 · Safety line

Safety line The Z-score estimates how far a company sits from balance-sheet distress — above roughly 3 is safe, below roughly 1.8 is the danger zone. It was built for manufacturers, so it is not applied to banks and lenders.

D.P. Abhushan Ltd: the Z-score is not available for this stock, so we say so rather than invent one. It is a distance-to-distress estimate from the balance sheet, not a forecast of failure. The debt, cash-flow and return sections above carry the balance-sheet evidence this page does hold, and each of them states its own reporting date.

The safety line in one sentence: the Z-score is not available for this stock, so we say so rather than invent one.

12 · Valuation

Valuation P/E is the price of ₹1 of annual profit: how many rupees the market pays for each rupee the company earns in a year.

D.P. Abhushan Ltd trades at 12.8× P/E, near the bottom of its own range — cheaper only 27% of the time. Its long-run median P/E is 16.2×, measured across 8.0 years of weekly readings. This places the multiple against the stock’s own record, and says nothing about what the business is worth.

Today's P/E of 12.8× is near the bottom of its own range — cheaper only 27% of the time, against a long-run median of 16.2× measured over 8.0 years of weekly readings. This is a comparison against the stock's own history — not a claim about what it is worth.

One caveat before moving on: margins are the best this company has ever printed — cheap against its own history on record margins is not the same thing as cheap. If profitability mean-reverts, today's multiple is higher than it looks.

P/E 12.8× vs a 16.2× long-run median P/E, weekly (left axis); earnings per share, trailing twelve months, weekly (right axis). 8.0-year window; loss-period spikes above 49× shown pinned at the top. The eps (ttm) bars are red where the reading is lower than the quarter before.
near the bottom of its own range — cheaper only 27% of the time
P/EMedianEPS (TTM) (quarterly)
51.9×₹11340.1×₹84.828.3×₹56.616.4×₹28.34.6×₹0.0×12.80×₹105Sep 18Dec 20Jan 23Dec 24Sep 26
51.9×₹11340.1×₹84.828.3×₹56.616.4×₹28.34.6×₹0.0×12.80×₹105Sep 18Jan 23Sep 26
PEG 0.10 PEG ratio per quarter — the P/E divided by the earnings-growth rate. The dashed line marks 1.0: below it the growth is cheap against the multiple, above it the price already prices the growth in. Computed here as quarter-end P/E ÷ trailing-twelve-month EPS growth (only quarters with positive growth), because a reported quarterly PEG is not held for this stock. Last 11 quarters.
below 1.0, the growth looks cheap against the multiple
PEGPEG = 1.0
1.3×1.0×0.7×0.3×0.0××0.10×Q2 FY24Q1 FY25Q4 FY25Q2 FY26Q1 FY27
1.3×1.0×0.7×0.3×0.0××0.10×Q2 FY24Q4 FY25Q1 FY27
P/E
12.8×
27th percentile of 8y
PEG
n/m
not derivable — 3-year earnings growth unavailable

Why the multiple sits where it does: over the past year annual EPS moved +86.6% against a −13.4% price move — earnings outran the price, pushing the multiple DOWN its own range.

The price move, decomposed: over 5y, of the +46.1%/yr price move, ~+52.4%/yr came from earnings growth and ~−6.3 pp from the multiple (compressing). The split is the honest approximate (price return minus earnings growth); it makes the rally itself visible instead of hiding it behind the percentile.

Put together: the multiple is low against its own past, so the story rests on the earnings line underneath it, not the multiple.

13 · What the price assumes

What the price assumes This reading works the multiple backwards. It asks one question: what yearly rate of profit growth is a buyer at the market price already paying for? The number is the growth rate that makes eleven years of profit — six years growing, then five fading — add up to that day's market price, once each year is discounted at 11% a year.

Solved at its 26 August 2026 price, D.P. Abhushan Ltd was paying for profit growth of about 5.2% a year. Profit itself has compounded 51.6% a year over the past 9 years. Today the market pays 12.8× P/E, the 27th percentile of its own 8-year range.

What the two numbers say together. The multiple is low against its own past, and the growth the price is paying for is below what this company has actually delivered.

How to hold this number: it is a reading of one day's price, taken on 26 August 2026, not a running figure — every other number on this page, the multiple included, is read off the live quote as of 11 September 2026. A higher price is paying for more growth and a lower price for less, so it moves whenever the price does, and this page does not restate it between measurements.

14 · Stage: Consistent

Stage: Consistent Every business sits somewhere on a fundamental arc, and this page names the spot before anything else. The last twelve quarters of revenue, profit and EPS growth — plus the return the business earns on its capital — are read as curves: Deteriorating (the curves are falling), Turning around (a trough has just formed and the last few quarters lift off it), Improving (the climb off the trough is sustained), Consistent (steadily positive with healthy returns), Topping out (still high but decelerating from the peak). When the curves genuinely disagree the read is Mixed; too little history is No read. CAGR (compound annual growth rate) is the smooth yearly pace that turns the starting value into the latest one — the fairest way to compare growth across different time spans. Read the columns together: if the 1-year number towers over the 10-year, recent growth is running hotter than the long-run trend. A dash means that window is not held, or the base year was a loss (where a growth rate is not meaningful).

D.P. Abhushan Ltd reads as consistent on its fundamental arc. Consistent — revenue, profit and EPS growth have stayed positive through the window, with ROCE at 62.8% and holding. The read is built from 12 quarters across 4 curves, on full evidence.

Growth, year by year: revenue +22.9% in FY26, profit +87.6% Year-over-year growth per fiscal year, %: revenue (left axis); net profit and EPS (right axis — profit growth swings far wider). Zero line drawn.
Revenue YoYProfit YoYEPS YoY
55%94%40%72%25%50%10%28%−4.7%6.1%%%22.9%87.6%FY17FY21FY26
55%94%40%72%25%50%10%28%−4.7%6.1%%%22.9%87.6%FY17FY21FY26
Three growth curves, twelve quarters Year-on-year growth of trailing-twelve-month revenue (left axis), profit and EPS (right axis — they swing far wider), % at each quarter-end. A missing point means that reading is not held for the quarter.
the trajectory the stage is read from · revenue rolling over, profit accelerating
RevenueProfitEPS
49%115%35%81%21%47%7.4%13%−6.5%−21%%%30.8%94.3%91.8%Sep 23Dec 24Jun 26
49%115%35%81%21%47%7.4%13%−6.5%−21%%%30.8%94.3%91.8%Sep 23Dec 24Jun 26
ROCE Trailing-twelve-month operating profit (before interest and tax) as a share of average capital employed — total assets minus current liabilities, the standard textbook basis, %.
the return curve, computed quarterly
ROCE
65%58%50%43%36%%62.8%Sep 23Mar 24Dec 24Sep 25Jun 26
65%58%50%43%36%%62.8%Sep 23Dec 24Jun 26
Revenue growth
Rising
latest +30.8% · span −2.7% to +45.4%
Profit growth
Rising
latest +94.3% · span −11.2% to +106.0%
EPS growth
Rising
latest +91.8% · span −10.2% to +104.9%
ROCE
Rising
latest 62.8% · span 37.9%–62.8%

Why it matters: steady curves with healthy returns are the compounding setup — the risk is the price, not the business.

Compound annual growth rate (%) Compound annual growth rate over each window, %. Revenue, profit and EPS from fiscal-year figures; share price is the price CAGR over the same spans. A dash = that window is not held, or the base was a loss.
1yr3yr5yr10yr
Revenue+22.9%+27.3%+27.3%
Profit+87.6%+67.6%+51.0%
EPS+86.6%+65.8%+49.7%
Share price−13.4%+35.9%+46.1%
Revenue YoY (Jun 26)
+57.8%
latest quarter vs a year ago
Profit YoY (Jun 26)
+77.8%
latest quarter vs a year ago
Revenue 10y
27.7%
long-run compound pace
15 · 4-Factor Sector Score

4-Factor Sector Score

68.3/100 — rank 4 of 26 in Diamond, Gems & Jewellery · 100% evidence confidence

D.P. Abhushan Ltd scores 68.3 out of 100 against the 26 companies it is compared with in Diamond, Gems & Jewellery, ranking 4. Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.

The four contributions add to the total exactly: 25.3 + 18.2 + 15 + 9.8 = 68.3. This is the SAME number shown on the sector comparison — it is computed once, for the whole peer set, and read here.

What would change it: The read weakens if profit growth turns negative or margin improvement reverses while sector-relative strength deteriorates.

16 · Said versus delivered

Said versus delivered

What D.P. Abhushan Ltd's management promised, set against what actually arrived — 4 tracked promises on the record. Read straight from the company’s own earnings calls. A promise that slipped stays on this page after it is met.

Revenue Guidance Replaced by a Non-Committal Volume Target · 22 July 2026. In May 2026, management provided explicit FY27 and FY28 revenue targets of INR4,800 crores and INR5,500 crores, respectively. In Jul 2026, management responded to the FY27 and FY28 guidance question with only a 10% volume-growth target and stated that value growth depends on gold prices, without confirming whether the earlier revenue targets remain valid. This is a material change in the guidance framework and leaves the revenue outlook less certain for valuation purposes.

Gold Exchange Contribution Declines Without Reconciliation · 22 July 2026. In May 2026, management said old gold exchange represented 35% to 40% of sales. In Jul 2026, management reported gold exchange at approximately 25% of total sales, a material reduction that was not explained or reconciled by management, including whether the definitions or measurement periods differ.

Reversal on Structural Margin Improvements · 22 May 2026. In the Jan 2026 call, management claimed that elevated EBITDA margins were structurally supported by an improved product mix and would continue to expand even in a stable gold price environment. However, in the May 2026 call, management reversed this narrative, lowering target EBITDA margins to 6-6.5% for FY27 and entirely attributing previous margin strength to abnormal gold pricing movements rather than structural product mix factors.

Hedging Policy Reversal · 24 January 2026. Management previously maintained a specific policy of not hedging inventory, relying instead on natural hedging and weighted average costing. However, in the January 2026 call, they abruptly reversed this stance by confirming they have started hedging positions without elaborating on the cost implications or strategic pivot. Earlier call (Nov 2025): “As of now, we do not hedge our inventory in the conventional sense. However, we follow a natural hedging approach... we won’t face any major losses on our inventory.” Later call (Jan 2026): “Yes, we have started hedging our positions.”

Every quote above is taken word for word from the company’s own earnings calls.

17 · Related companies · Diamond, Gems & Jewellery
CompanyScorePrice stageGrowth & earnings/35Capital efficiency/25Valuation/20Relative strength/20
1Tribhovandas Bhimji Zaveri LtdTBZ 73.1/100Favorable setup87% evidence LEADER 25.6/35 Revenue 29.1% · PAT 100% · OPM change 0 pp 95% evidence 14.8/25 ROCE 21.9% · OPM 9% 95% evidence 12.7/20 P/E 16.4× · PEG — 50% evidence 20.0/20 RS sector 115.4% · RS bench 178.1% · 1Y 186.8%12 of 12 weeks ahead 100% evidence
Exact sum: 25.6 + 14.8 + 12.7 + 20 = 73.1 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
2Khazanchi Jewellers Ltd543953 70.1/100Favorable setup76% evidence BREAKING OUT 26.9/35 Revenue 24.4% · PAT 100% · OPM change 2 pp 95% evidence 17.5/25 ROCE 34.8% · OPM 7% 76% evidence 11.7/20 P/E 18.3× · PEG — 50% evidence 14.0/20 RS sector 13.2% · RS bench 9.9% · 1Y 27.3%7 of 10 weeks ahead 70% evidence
Exact sum: 26.9 + 17.5 + 11.7 + 14 = 70.1 · Decision use: Confirmed research leader: earnings, capital efficiency and relative strength agree. Move to management, catalyst and risk diligence.
3Sky Gold & Diamonds LtdSKYGOLD 68.5/100Favorable setup100% evidence LEADER 28.2/35 Revenue 81.4% · PAT 100% · OPM change 2 pp 100% evidence 15.7/25 ROCE 27% · OPM 8% 100% evidence 7.1/20 P/E 38.2× · PEG 1.71 100% evidence 17.5/20 RS sector 45.6% · RS bench 88% · 1Y 196.6%12 of 12 weeks ahead 100% evidence
Exact sum: 28.2 + 15.7 + 7.1 + 17.5 = 68.5 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
4D.P. Abhushan Ltdthis pageDPABHUSHAN 68.3/100Favorable setup100% evidence BREAKING OUT 25.3/35 Revenue 30.8% · PAT 94.3% · OPM change 1 pp 100% evidence 18.2/25 ROCE 39.6% · OPM 11% 100% evidence 15.0/20 P/E 12.8× · PEG 0.68 100% evidence 9.8/20 RS sector -18.8% · RS bench 7.9% · 1Y -15%9 of 12 weeks ahead 100% evidence
Exact sum: 25.3 + 18.2 + 15 + 9.8 = 68.3 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
5Utssav CZ Gold Jewels LtdUTSSAV 64.7/100Thin evidence · provisional56% evidence LEADER 19.7/35 Revenue — · PAT — · OPM change 0 pp 26% evidence 18.1/25 ROCE 28.8% · OPM 7% 95% evidence 9.5/20 P/E 21.7× · PEG — 15% evidence 17.4/20 RS sector 43.3% · RS bench 84.4% · 1Y 183.4%12 of 12 weeks ahead 100% evidence
Exact sum: 19.7 + 18.1 + 9.5 + 17.4 = 64.7 · Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.
6Thangamayil Jewellery LtdTHANGAMAYL 60.4/100Mixed-positive evidence100% evidence FADING 26.9/35 Revenue 83.2% · PAT 100% · OPM change -1 pp 100% evidence 14.0/25 ROCE 25.5% · OPM 5% 100% evidence 10.1/20 P/E 40.6× · PEG 0.77 100% evidence 9.4/20 RS sector -0.1% · RS bench 30.2% · 1Y 133.4%10 of 12 weeks ahead 100% evidence
Exact sum: 26.9 + 14 + 10.1 + 9.4 = 60.4 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
7PC Jeweller LtdPCJEWELLER 59.3/100Mixed-positive evidence100% evidence BREAKING OUT 20.1/35 Revenue 36.5% · PAT 32.7% · OPM change 10 pp 100% evidence 6.8/25 ROCE 9.6% · OPM 28% 100% evidence 15.8/20 P/E 17.2× · PEG 0.26 100% evidence 16.6/20 RS sector 2.4% · RS bench 36.2% · 1Y 3.4%7 of 12 weeks ahead 100% evidence
Exact sum: 20.1 + 6.8 + 15.8 + 16.6 = 59.3 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
8RBZ Jewellers LtdRBZJEWEL 58.3/100Mixed-positive evidence87% evidence BREAKING OUT 17.5/35 Revenue 30.3% · PAT 54% · OPM change -2.3 pp 95% evidence 16.7/25 ROCE 22% · OPM 14.8% 95% evidence 13.7/20 P/E 12.3× · PEG — 50% evidence 10.4/20 RS sector -4.8% · RS bench 26% · 1Y 26.8%9 of 12 weeks ahead 100% evidence
Exact sum: 17.5 + 16.7 + 13.7 + 10.4 = 58.3 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
9Senco Gold LtdSENCO 56.8/100Mixed-positive evidence100% evidence TURNING 24.8/35 Revenue 43.1% · PAT 100% · OPM change -3 pp 100% evidence 12.4/25 ROCE 21.2% · OPM 7% 100% evidence 15.1/20 P/E 9.9× · PEG 1.35 100% evidence 4.5/20 RS sector -20.6% · RS bench 5.3% · 1Y -10%5 of 12 weeks ahead 100% evidence
Exact sum: 24.8 + 12.4 + 15.1 + 4.5 = 56.8 · Decision use: Acceleration candidate, not a confirmed leader: earnings are strong but sector-relative strength is -20.6% and the one-year return is -10%. Do not upgrade until sector-relative strength is above zero and another reported period confirms growth.
10Uday Jewellery Industries Ltd539518 56.7/100Mixed-positive evidence78% evidence 27.2/35 Revenue 100% · PAT 100% · OPM change 3 pp 83% evidence 14.2/25 ROCE 22.4% · OPM 7% 76% evidence 12.0/20 P/E 13.7× · PEG — 50% evidence 3.3/20 RS sector -18.9% · RS bench -3.8% · 1Y -13.9%3 of 4 weeks ahead to 2026-07-19 100% evidence
Exact sum: 27.2 + 14.2 + 12 + 3.3 = 56.7 · Decision use: Acceleration candidate, not a confirmed leader: earnings are strong but sector-relative strength is -18.9% and the one-year return is -13.9%. Do not upgrade until sector-relative strength is above zero and another reported period confirms growth.
11Titan Company LtdTITAN 56.0/100Mixed-positive evidence100% evidence BREAKING OUT 26.9/35 Revenue 45% · PAT 55.1% · OPM change 3 pp 100% evidence 13.2/25 ROCE 20.5% · OPM 14% 100% evidence 8.3/20 P/E 76.2× · PEG 1.43 100% evidence 7.6/20 RS sector -9.2% · RS bench 20.1% · 1Y 36.6%6 of 12 weeks ahead 100% evidence
Exact sum: 26.9 + 13.2 + 8.3 + 7.6 = 56 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
12Shanti Gold International LtdSHANTIGOLD 55.0/100Mixed-positive evidence74% evidence BREAKING OUT 17.8/35 Revenue 100% · PAT 100% · OPM change -8 pp 95% evidence 16.5/25 ROCE 37% · OPM 10% 95% evidence 10.9/20 P/E 12.7× · PEG — 15% evidence 9.8/20 RS sector -7.1% · RS bench 23% · 1Y 12.1%10 of 12 weeks ahead 70% evidence
Exact sum: 17.8 + 16.5 + 10.9 + 9.8 = 55 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
13Kalyan Jewellers India LtdKALYANKJIL 54.9/100Mixed-positive evidence100% evidence BREAKING OUT 22.4/35 Revenue 45.8% · PAT 79.3% · OPM change -1 pp 100% evidence 12.0/25 ROCE 21.2% · OPM 6% 100% evidence 4.9/20 P/E 42.4× · PEG 2.19 100% evidence 15.6/20 RS sector 0% · RS bench 31.7% · 1Y 19.8%9 of 12 weeks ahead 100% evidence
Exact sum: 22.4 + 12 + 4.9 + 15.6 = 54.9 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
14Vaibhav Global LtdVAIBHAVGBL 52.0/100Mixed-positive evidence100% evidence ASLEEP 19.3/35 Revenue 10.4% · PAT 73.8% · OPM change 3 pp 100% evidence 12.8/25 ROCE 16.4% · OPM 11% 100% evidence 18.7/20 P/E 12.5× · PEG 0.33 100% evidence 1.2/20 RS sector -29.8% · RS bench -6.7% · 1Y -1.8%6 of 12 weeks ahead 100% evidence
Exact sum: 19.3 + 12.8 + 18.7 + 1.2 = 52 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
15Radhika Jeweltech LtdRADHIKAJWE 51.5/100Mixed-positive evidence87% evidence BREAKING OUT 11.2/35 Revenue 16.9% · PAT 27% · OPM change -6 pp 95% evidence 18.2/25 ROCE 25.1% · OPM 20% 95% evidence 10.8/20 P/E 12.4× · PEG — 50% evidence 11.3/20 RS sector -10.1% · RS bench 19.8% · 1Y -11.5%6 of 12 weeks ahead 100% evidence
Exact sum: 11.2 + 18.2 + 10.8 + 11.3 = 51.5 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
16Golkunda Diamonds & Jewellery Ltd523676 51.5/100Thin evidence · provisional57% evidence 13.6/35 Revenue 1.3% · PAT -12.4% · OPM change -0.8 pp 53% evidence 13.2/25 ROCE 19.9% · OPM 9.7% 57% evidence 8.6/20 P/E 16× · PEG — 50% evidence 16.1/20 RS sector 61.7% · RS bench 52.8% · 1Y 63.4%9 of 12 weeks ahead to 2026-03-29 70% evidence
Exact sum: 13.6 + 13.2 + 8.6 + 16.1 = 51.5 · Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.
17P N Gadgil Jewellers LtdPNGJL 50.7/100Mixed-positive evidence93% evidence BREAKING OUT 26.0/35 Revenue 47.8% · PAT 76.6% · OPM change 2 pp 100% evidence 12.2/25 ROCE 20.9% · OPM 8% 100% evidence 7.9/20 P/E 20.1× · PEG 1.77 65% evidence 4.6/20 RS sector -22.7% · RS bench 2.8% · 1Y 2.7%4 of 12 weeks ahead 100% evidence
Exact sum: 26 + 12.2 + 7.9 + 4.6 = 50.7 · Decision use: Acceleration candidate, not a confirmed leader: earnings are strong but sector-relative strength is -22.7% and the one-year return is 2.7%. Do not upgrade until sector-relative strength is above zero and another reported period confirms growth.
18Manoj Vaibhav Gems N Jewellers LtdMVGJL 50.2/100Mixed-positive evidence87% evidence TURNING 13.5/35 Revenue 21.5% · PAT 22% · OPM change -1 pp 95% evidence 11.2/25 ROCE 15.8% · OPM 6% 95% evidence 15.0/20 P/E 8× · PEG — 50% evidence 10.5/20 RS sector -12% · RS bench 17.3% · 1Y 0.1%2 of 12 weeks ahead 100% evidence
Exact sum: 13.5 + 11.2 + 15 + 10.5 = 50.2 · Decision use: Cheap but unconfirmed: require improving earnings before treating the valuation as an opportunity.
19Bluestone Jewellery & Lifestyle LtdBLUESTONE 48.8/100Thin evidence · provisional59% evidence BREAKING OUT 23.5/35 Revenue 40% · PAT 100% · OPM change 3.4 pp 74% evidence 4.7/25 ROCE 6.8% · OPM 14.5% 100% evidence 8.6/20 P/E 242× · PEG — 15% evidence 12.0/20 RS sector — · RS bench 56.3% · 1Y 47.3%9 of 10 weeks ahead 25% evidence
Exact sum: 23.5 + 4.7 + 8.6 + 12 = 48.8 · Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.
20Motisons Jewellers LtdMOTISONS 48.3/100Mixed-negative evidence87% evidence BREAKING OUT 16.4/35 Revenue 10.7% · PAT 50% · OPM change 0 pp 95% evidence 13.4/25 ROCE 17.9% · OPM 15% 95% evidence 11.8/20 P/E 27.1× · PEG — 50% evidence 6.7/20 RS sector -17.9% · RS bench 9.1% · 1Y -17.4%7 of 12 weeks ahead 100% evidence
Exact sum: 16.4 + 13.4 + 11.8 + 6.7 = 48.3 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
21Shringar House of Mangalsutra LtdSHRINGARMS 46.5/100Mixed-negative evidence74% evidence BREAKING OUT 15.1/35 Revenue 65.1% · PAT 65.8% · OPM change -3 pp 95% evidence 15.5/25 ROCE 26.8% · OPM 9% 95% evidence 10.1/20 P/E 17.3× · PEG — 15% evidence 5.8/20 RS sector -23% · RS bench 2.4% · 1Y 14.6%6 of 12 weeks ahead 70% evidence
Exact sum: 15.1 + 15.5 + 10.1 + 5.8 = 46.5 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
22PNGS Gargi Fashion Jewellery Ltd543709 46.1/100Mixed-negative evidence76% evidence BASING 7.9/35 Revenue 18.3% · PAT 8.7% · OPM change -3.5 pp 95% evidence 19.9/25 ROCE 33.8% · OPM 19.8% 76% evidence 10.6/20 P/E 20.3× · PEG — 50% evidence 7.7/20 RS sector -2.3% · RS bench -29% · 1Y -30.4%0 of 10 weeks ahead 70% evidence
Exact sum: 7.9 + 19.9 + 10.6 + 7.7 = 46.1 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
23Rajesh Exports LtdRAJESHEXPO 31.4/100Adverse evidence91% evidence TURNING 18.0/35 Revenue 79.5% · PAT 100% · OPM change 0 pp 74% evidence 4.6/25 ROCE 1.9% · OPM 0% 100% evidence 6.5/20 P/E 13.7× · PEG 1.74 100% evidence 2.3/20 RS sector -56.8% · RS bench -41.5% · 1Y -56.7%0 of 12 weeks ahead 100% evidence
Exact sum: 18 + 4.6 + 6.5 + 2.3 = 31.4 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
24Asian Star Company LtdASTAR 20.1/100Adverse evidence87% evidence BASING 5.7/35 Revenue -3.8% · PAT -23.3% · OPM change -0.9 pp 95% evidence 7.1/25 ROCE 3.6% · OPM 2.1% 95% evidence 6.1/20 P/E 28.2× · PEG — 50% evidence 1.2/20 RS sector -31.2% · RS bench -7.9% · 1Y -20.1%0 of 12 weeks ahead 100% evidence
Exact sum: 5.7 + 7.1 + 6.1 + 1.2 = 20.1 · Decision use: Balanced evidence: keep at normal research priority and require another comparable period before raising conviction.
25PNGS Reva Diamond Jewellery LimitedPNGSREVA 59.2/100Thin evidence · provisional43% evidence BREAKING OUT 22.9/35 Revenue — · PAT — · OPM change 7 pp 45% evidence 16.5/25 ROCE 22% · OPM 29% 95% evidence 9.8/20 P/E 19.2× · PEG — 15% evidence 10.0/20 RS sector — · RS bench — · 1Y —6 of 9 weeks ahead 0% evidence
Exact sum: 22.9 + 16.5 + 9.8 + 10 = 59.2 · Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.
26SJ Corporation Ltd504398 46.0/100Thin evidence · provisional33% evidence 19.1/35 Revenue — · PAT — · OPM change 16.7 pp 17% evidence 6.0/25 ROCE 0.1% · OPM 10.7% 76% evidence 8.5/20 P/E 807× · PEG — 15% evidence 12.4/20 RS sector — · RS bench 135.6% · 1Y —4 of 4 weeks ahead 25% evidence
Exact sum: 19.1 + 6 + 8.5 + 12.4 = 46 · Decision use: Fill the missing evidence before acting; the ranking is deliberately pulled toward neutral.

Missing observations are not scored as bad. Their missing weight lowers confidence and pulls the final score toward neutral. PEG is not shown when the ratio cannot mean anything: the company must be making a profit, its price-to-earnings must be positive, and its three-year earnings growth must fall between 5% and 60%. Dividing a price multiple by a loss, or by growth measured off a tiny base, produces a number that looks precise and tells you nothing. Under relative strength, one mark per week shows the last 12 weeks: a mark is filled where the company led NIFTY 500 by 5% or more over the 13 weeks ending that week, which is the same test used everywhere on this site. Price stage places the company on the same six-step curve the sector itself is placed on — basing, turning, breaking out, leader, fading, asleep — read from how many weeks running it has led NIFTY 500 and whether that lead is widening or shrinking. It describes where the PRICE stands, not the earnings trajectory and not a recommendation, and it is left blank for a company whose weekly history is too short or too stale to read.

18 · Frequently asked questions

Frequently asked questions

What is D.P. Abhushan Ltd's share price today?

D.P. Abhushan Ltd trades at ₹1,341, −13.4% over the past year. The company is valued at ₹3,060 Cr. The stock sits at 62% of its 52-week range of ₹897–₹1,615, +6.3% versus its 200-day average. On the tape, the price is in a confirmed uptrend, 4 weeks in. — as of 11 September 2026.

What were D.P. Abhushan Ltd's latest quarterly results?

D.P. Abhushan Ltd reported revenue of ₹852 Cr and net profit of ₹64.0 Cr for the Jun 26 quarter. Revenue rose 57.8% and profit rose 77.8% year on year. Earnings per share were ₹28.23. The operating margin was 11.0%, 1.0 pp higher than a year earlier. — as of 11 September 2026.

What is D.P. Abhushan Ltd's revenue?

D.P. Abhushan Ltd reported revenue of ₹852 Cr in the Jun 26 quarter, +57.8% year on year. For the full FY26 fiscal year, revenue was ₹4,065 Cr (+22.9%). Over the last 9 years revenue compounded at 27.7% a year. — as of 11 September 2026.

What is D.P. Abhushan Ltd's profit?

D.P. Abhushan Ltd earned ₹64.0 Cr of net profit in the Jun 26 quarter, +77.8% year on year — the 10th straight quarter of growth. Full-year FY26 profit was ₹212 Cr. The operating margin ran 11.0% in the latest quarter. — as of 11 September 2026.

What is D.P. Abhushan Ltd's market cap?

D.P. Abhushan Ltd's market capitalisation is ₹3,060 Cr at a share price of ₹1,341. Market cap is the share price multiplied by shares outstanding, so it is restated whenever the price moves. — as of 11 September 2026.

What is D.P. Abhushan Ltd's P/E ratio?

D.P. Abhushan Ltd trades at a P/E of 12.8×, at the 27th percentile of its own 8-year range, against a long-run median of 16.2×. This is a comparison with the stock's own history, not a value call — as of 11 September 2026.

Does D.P. Abhushan Ltd pay a dividend?

Not in its latest year — D.P. Abhushan Ltd's dividend payout was 0% of profit in FY26. It did record a payout in 3 of its last 10 reported fiscal years, so there is a history but no current dividend. This page holds the payout ratio, not a per-share amount. — as of 11 September 2026.

Is D.P. Abhushan Ltd overvalued?

On its own history, D.P. Abhushan Ltd looks cheap: its P/E of 12.8× has been cheaper only 27% of the time in 8 years (long-run median 16.2×). That is a percentile read against the stock's own past, not a price opinion or a direction call. One caveat: margins are the best this company has ever printed — cheap on record margins is not the same thing as cheap. — as of 11 September 2026.

Is D.P. Abhushan Ltd growing?

Yes — D.P. Abhushan Ltd is growing: latest-quarter revenue +57.8% year on year, profit +77.8%, and the margin +1.0 pp at 11.0%. The 9-year compound rates are 27.7% (revenue) and 51.6% (profit). The earnings engine currently reads: improving — as of 11 September 2026.

How is D.P. Abhushan Ltd performing?

D.P. Abhushan Ltd is in a confirmed uptrend, 4 weeks in. Its latest quarter's revenue rose 57.8% and profit rose 77.8% year on year. Against the NIFTY 500 it has been ahead on a trailing-13-week view for 11 weeks. This describes what the data did, not a rating. — as of 11 September 2026.

What stage is D.P. Abhushan Ltd in?

Consistent — revenue, profit and EPS growth have stayed positive through the window, with ROCE at 62.8% and holding. The read comes from the last 12 quarters of growth (revenue growth +30.8% latest, profit growth +94.3% latest, eps growth +91.8% latest) plus the ROCE curve, classified by deterministic rules — a trajectory read, not a buy or sell call — as of 11 September 2026.

Is D.P. Abhushan Ltd in an uptrend?

Yes — the price is in a confirmed uptrend (week 4 of stage 2), trading +6.3% versus its 200-day average and at 62% of its 52-week range. Price stages cycle base → advance → top → decline, and the stage names where this stock sits in that cycle — as of 11 September 2026.

Is D.P. Abhushan Ltd beating the market?

On recent form, yes — D.P. Abhushan Ltd has been ahead of the NIFTY 500 on a trailing-13-week view for 11 straight weeks, the same metric the week-by-week ribbon on this page draws. Separately, on the cumulative view: over the last 8.9 years the stock moved +3,902% against the NIFTY 500's +148% — ahead of the index over the full window. — as of 11 September 2026.

Will D.P. Abhushan Ltd's share price go up?

This page publishes no price forecast for D.P. Abhushan Ltd. What it measures instead: the share price is ₹1,341, the price is in a confirmed uptrend 4 weeks in. Its P/E of 12.8× sits at the 27th percentile of its own 8-year range. — as of 11 September 2026.

Who owns D.P. Abhushan Ltd?

Promoters hold 74.9% of D.P. Abhushan Ltd, foreign institutions 0.2%, domestic institutions 0.0% and the public 24.9% (latest quarter). No holder moved a full point over the last two years — the register is quiet. — as of 11 September 2026.

Does D.P. Abhushan Ltd have too much debt?

It is moderate — D.P. Abhushan Ltd's debt-to-equity is 0.46, and operating profit covers the interest bill 19×. FY26 borrowings were ₹290 Cr against equity of ₹633 Cr. Read the returns on this page with that leverage in mind — as of 11 September 2026.

What is D.P. Abhushan Ltd's capex?

D.P. Abhushan Ltd spent ₹53.0 Cr on capital expenditure over the last 3 fiscal years, a figure derived from the change in fixed assets plus depreciation. In FY26 alone that was ₹11.0 Cr, with ₹1.0 Cr in capital work-in-progress — capacity paid for but not yet earning. — as of 11 September 2026.

What is D.P. Abhushan Ltd's cash flow?

D.P. Abhushan Ltd consumed ₹97.0 Cr of operating cash in FY26 — cash flowed out rather than in (free cash flow: ₹−108 Cr). Operating cash was negative while the company reported a profit of ₹212 Cr. Cash-flow resolution for India is annual. — as of 11 September 2026.

Is D.P. Abhushan Ltd's profit real cash?

No — operating cash was negative over the last 3 fiscal years: D.P. Abhushan Ltd consumed cash while reporting profit. In FY26, operating cash was ₹−97.0 Cr against reported profit of ₹212 Cr. Cash-flow resolution is annual — as of 11 September 2026.

Where is D.P. Abhushan Ltd in its business cycle?

D.P. Abhushan Ltd's FY26 operating margin was 7.0%, against a 10-year band of 3.3%–7.0%: the top of the band — a record year. Record profitability is late-cycle territory: every ratio flatters at the top, and the story leans on margins holding. The latest quarter ran 11.0%. Profitability versus a company's own long band is the cleanest cycle clock this page holds — as of 11 September 2026.

What growth does D.P. Abhushan Ltd's price assume?

At its price on 26 August 2026, D.P. Abhushan Ltd was priced for profit growth of about 5.2% a year. Profit itself has compounded 51.6% a year over the past 9 years. The figure reads the multiple backwards: the growth a buyer at that price was already paying for. — as of 11 September 2026.

What could break the D.P. Abhushan Ltd story?

The sharpest disagreement: profits are rising, but only −30% of the last 3 years' profit arrived as operating cash — the gap between the P&L and the bank account is the thing to watch. Mechanically, two Friday closes in a row below the 200-day average would end the price trend — that is the exit rule this page tracks — as of 11 September 2026.

Is D.P. Abhushan Ltd a stock worth studying right now?

This is not investment advice. The machine read: D.P. Abhushan Ltd's multiple sits at its floor because earnings outran a 7× five-year rally — compression born of growth, not neglect. The quarters are still improving, and the P/E sits at the 27th percentile of its own 8-year range. The sharpest open question: whether the cash starts following the profit. Every number on this page is drawn deterministically from the raw series, with no forecasts and no price opinions — as of 11 September 2026.

Sector Alpha — machine-written from the numbers · Data as of 2026-09-11. Every chart on this page is drawn by deterministic code from the raw series — no forecasts, no price opinions, and nothing here is investment advice.

Not SEBI Registered !! Not Investment advice !!

Chat with this pageChat with pageChatChatGPTClaudePerplexityGoogle AI