Jauharabad Sugar Mills Limited (JSML) financial ratios

Jauharabad Sugar Mills Limited earned a net margin of 2.3% in FY2025 against a five-year average of 2.0% (Sugar & Allied Industries median 0.6%). Return on equity was 2.5%, compared with a sector median of 2.0%. The current ratio stood at 1.05× and debt was 27.6% of equity. Cash took about 96 days to cycle through receivables, inventory and payables.

FY2025 vs the Sugar & Allied Industries median

Gross margin: 13.8%; Sector median 9.9%
Operating margin: 10.8%; Sector median 6.4%
Net margin: 2.3%; Sector median 0.6%
Return on equity (ROE): 2.5%; Sector median 2.0%
Return on assets (ROA): 1.7%; Sector median 0.6%
Current ratio: 1.05×; Sector median 0.93×
Debt to equity: 27.6%; Sector median 60.7%
Asset turnover: 0.72×; Sector median 1.01×
Dividend payout ratio: 0.0%; Sector median 0.0%

Median of the 28 companies in the sector with the figure for their latest fiscal year.

JSML financial ratios (annual) (Rs mn)
Rs mn	FY2025 Oct 2024 – Sep 2025	FY2024 Oct 2023 – Sep 2024	FY2023 Oct 2022 – Sep 2023	FY2022 Oct 2021 – Sep 2022	FY2021 Oct 2020 – Sep 2021	FY2020 Oct 2019 – Sep 2020	FY2019 Oct 2018 – Sep 2019	FY2018 Oct 2017 – Sep 2018	FY2017 Oct 2016 – Sep 2017	FY2016 * Oct 2015 – Sep 2016	FY2015 Oct 2014 – Sep 2015	FY2014 Oct 2013 – Sep 2014	FY2013 Oct 2012 – Sep 2013	FY2012 Oct 2011 – Sep 2012	FY2011 Oct 2010 – Sep 2011	FY2010 * Oct 2009 – Sep 2010	FY2009 Oct 2008 – Sep 2009	FY2008 Oct 2007 – Sep 2008	FY2007 Oct 2006 – Sep 2007
Profitability
Gross margin	13.8%	12.6%	15.5%	16.0%	11.7%	17.2%	19.0%	2.1%	11.6%	9.9%	7.2%	(8.9%)	(29.9%)	(4.9%)	8.6%	1.9%	13.2%	3.7%	(5.2%)
EBITDA margin	13.9%	13.2%	16.4%	14.5%	10.6%	15.5%	16.8%	0.7%	11.1%	9.8%	6.3%	(9.6%)	(31.4%)	(7.8%)	6.9%	0.7%	12.5%	4.0%	(7.5%)
Operating margin	10.8%	9.3%	12.0%	11.8%	7.9%	12.4%	13.6%	(4.2%)	7.1%	5.6%	2.0%	(13.1%)	(36.8%)	(9.1%)	3.9%	(3.2%)	8.0%	(2.6%)	(12.3%)
Pre-tax margin	3.6%	(1.5%)	3.8%	5.2%	3.4%	5.6%	7.5%	1.6%	2.5%	3.9%	0.5%	(4.4%)	38.0%	(14.1%)	(2.7%)	(8.2%)	0.4%	(10.9%)	(18.4%)
Net margin	2.3%	0.0%	3.1%	2.5%	2.1%	6.1%	5.3%	0.2%	1.2%	5.1%	0.4%	(2.2%)	25.9%	(10.1%)	(3.2%)	(5.3%)	0.9%	(4.7%)	(19.8%)
Effective tax rate	35.1%	—	20.3%	52.9%	39.5%	(8.6%)	29.0%	85.8%	50.6%	(29.2%)	28.4%	—	32.0%	—	—	—	(115.1%)	—	—
Returns
Return on equity (ROE)	2.5%	0.0%	2.4%	1.9%	2.2%	5.6%	6.5%	0.2%	1.2%	4.9%	0.4%	(3.6%)	27.5%	(24.9%)	(9.0%)	(11.6%)	2.0%	(7.4%)	—
Return on assets (ROA)	1.7%	0.0%	1.8%	1.5%	1.8%	4.2%	4.0%	0.1%	0.9%	3.5%	0.2%	(1.4%)	9.9%	(7.1%)	(2.3%)	(3.6%)	0.6%	(2.2%)	—
Return on invested capital (ROIC)	5.1%	—	6.5%	3.8%	4.5%	10.6%	8.4%	0.7%	3.1%	6.8%	2.0%	—	15.9%	—	—	—	15.7%	—	—
Liquidity
Current ratio	1.05×	0.99×	1.03×	1.03×	1.04×	1.10×	1.00×	1.01×	1.01×	2.06×	0.88×	1.02×	1.08×	0.50×	0.75×	0.71×	0.68×	0.67×	0.67×
Quick ratio	0.69×	0.24×	0.25×	0.22×	0.72×	0.68×	0.57×	0.44×	0.27×	1.62×	0.60×	0.40×	0.18×	0.09×	0.08×	0.22×	0.18×	0.11×	0.16×
Leverage
Debt to equity	27.6%	28.9%	14.4%	13.7%	6.4%	9.0%	22.0%	52.5%	22.5%	1.4%	33.2%	88.2%	72.4%	104.2%	249.9%	172.8%	140.8%	167.1%	157.7%
Debt to capital	21.6%	22.4%	12.6%	12.1%	6.0%	8.2%	18.0%	34.4%	18.3%	1.4%	24.9%	46.9%	42.0%	51.0%	71.4%	63.3%	58.5%	62.6%	61.2%
Debt to assets	19.2%	18.8%	10.5%	9.9%	5.3%	7.2%	14.6%	30.8%	14.7%	1.2%	20.0%	37.3%	27.2%	35.6%	54.8%	49.8%	47.6%	45.0%	52.7%
Assets to equity	1.48×	1.46×	1.38×	1.32×	1.23×	1.35×	1.60×	1.62×	1.37×	1.39×	1.94×	2.52×	2.79×	3.49×	3.99×	3.20×	3.31×	3.34×	—
Efficiency
Asset turnover	0.72×	0.60×	0.58×	0.59×	0.85×	0.68×	0.76×	0.51×	0.72×	0.70×	0.55×	0.64×	0.38×	0.71×	0.72×	0.68×	0.67×	0.48×	—
Receivable days days	42	23	22	27	20	40	60	64	36	48	39	20	31	14	20	22	14	20	—
Inventory days days	88	129	113	83	20	48	85	123	57	23	39	71	132	108	124	72	112	148	—
Payable days days	34	54	56	49	24	53	46	51	48	45	63	70	72	19	32	20	28	55	—
Cash conversion cycle days	96	98	79	61	16	35	99	136	46	26	15	21	91	103	112	73	98	113	—
Dividends
Dividend payout ratio	0.0%	1,815.5%	16.1%	26.7%	33.5%	16.0%	15.6%	483.4%	70.6%	0.0%	0.0%	—	0.0%	—	—	—	0.0%	—	—
Earnings retention rate	1.00×	(17.16×)	0.84×	0.73×	0.66×	0.84×	0.84×	(3.83×)	0.29×	1.00×	1.00×	—	1.00×	—	—	—	1.00×	—	—

Ratios as reported for each fiscal year; returns are on average equity / assets. Debt ratios are percentages; turnover in times; working-capital measures in days.

JSML: frequently asked questions

What is JSML's EPS?

Jauharabad Sugar Mills Limited reported basic earnings per share of Rs 7.33 for FY2025 (Oct 2024 – Sep 2025). Over the trailing twelve months (TTM to Jun 2026) EPS was Rs 3.90.

What is JSML's P/E ratio?

At the closing price of Rs 50.44 on 16 Oct 2026, JSML trades at a P/E of 12.9× based on EPS of Rs 3.90 (TTM to Jun 2026).

Does JSML pay dividends?

Jauharabad Sugar Mills Limited did not declare a cash dividend for FY2025.

What was JSML's revenue and profit in FY2025?

Jauharabad Sugar Mills Limited reported revenue of Rs 10.7 bn and profit attributable to shareholders of Rs 250.0 mn for FY2025 (Oct 2024 – Sep 2025).

What is JSML's book value per share?

Jauharabad Sugar Mills Limited's book value per share was Rs 312.60 at the end of FY2025. The shares trade at 0.16× book value.

Information only, not investment advice.