NAGC Nagina Cotton Mills Limited

Nagina Cotton Mills Limited (NAGC) financial ratios

Nagina Cotton Mills Limited earned a net margin of 1.3% in FY2026 against a five-year average of 4.5% (Textile Spinning median 1.0%). Return on equity was 5.8%, compared with a sector median of 1.0%. The current ratio stood at 1.86× and debt was 121.1% of equity. Cash took about 107 days to cycle through receivables, inventory and payables.

FY2026 vs the Textile Spinning median

Gross margin: 8.4%; Sector median 7.8%
Operating margin: 5.6%; Sector median 2.9%
Net margin: 1.3%; Sector median 1.0%
Return on equity (ROE): 5.8%; Sector median 1.0%
Return on assets (ROA): 2.0%; Sector median 0.4%
Current ratio: 1.86×; Sector median 0.90×
Debt to equity: 121.1%; Sector median 87.5%
Asset turnover: 1.53×; Sector median 0.70×
Dividend payout ratio: 6.6%; Sector median 0.0%

Median of the 51 companies in the sector with the figure for their latest fiscal year.

NAGC financial ratios (annual) (Rs mn)
Rs mn	FY2026 Jul 2025 – Jun 2026	FY2025 Jul 2024 – Jun 2025	FY2024 Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023	FY2022 Jul 2021 – Jun 2022	FY2021 Jul 2020 – Jun 2021	FY2020 Jul 2019 – Jun 2020	FY2019 * Jul 2018 – Jun 2019	FY2018 Jul 2017 – Jun 2018	FY2017 Jul 2016 – Jun 2017	FY2016 Jul 2015 – Jun 2016	FY2015 Jul 2014 – Jun 2015	FY2014 Jul 2013 – Jun 2014	FY2013 Jul 2012 – Jun 2013	FY2012 Jul 2011 – Jun 2012	FY2011 Jul 2010 – Jun 2011	FY2010 * Jul 2009 – Jun 2010	FY2009 * Jul 2008 – Jun 2009	FY2008 Jul 2007 – Jun 2008	FY2007 * Jul 2006 – Jun 2007
Profitability
Gross margin	8.4%	8.1%	7.9%	10.5%	22.3%	19.8%	8.4%	12.0%	8.7%	6.7%	3.5%	9.2%	12.4%	21.8%	16.8%	19.3%	17.7%	10.0%	7.7%	10.7%
EBITDA margin	8.3%	8.8%	8.4%	11.1%	21.1%	19.9%	8.4%	10.5%	8.5%	6.2%	3.2%	7.9%	10.1%	18.5%	13.6%	15.6%	14.3%	8.1%	7.6%	5.9%
Operating margin	5.6%	5.8%	5.6%	8.2%	18.2%	15.8%	5.1%	8.3%	5.8%	3.3%	0.0%	5.1%	7.9%	16.8%	11.8%	14.4%	12.3%	5.5%	4.3%	1.6%
Pre-tax margin	2.0%	1.2%	0.4%	4.7%	16.3%	13.8%	1.4%	5.2%	3.8%	2.1%	(1.5%)	3.5%	5.9%	14.9%	9.9%	10.6%	9.6%	0.7%	0.7%	3.1%
Net margin	1.3%	0.3%	0.4%	4.6%	16.1%	10.3%	0.1%	4.5%	2.7%	1.5%	(2.2%)	3.2%	5.6%	14.5%	9.0%	10.2%	9.0%	(0.1%)	0.1%	(0.1%)
Effective tax rate	35.1%	78.2%	0.0%	1.6%	0.8%	24.8%	92.4%	14.5%	29.2%	29.3%	—	9.7%	6.1%	3.0%	9.6%	4.7%	5.3%	113.8%	91.2%	44.9%
Returns
Return on equity (ROE)	5.8%	1.1%	1.6%	13.1%	52.7%	33.4%	0.4%	15.9%	8.7%	4.5%	(5.2%)	7.2%	14.0%	42.2%	28.3%	54.4%	46.2%	(0.5%)	(1.8%)	(3.1%)
Return on assets (ROA)	2.0%	0.4%	0.6%	5.2%	21.9%	11.2%	0.1%	5.7%	3.7%	2.3%	(3.2%)	4.7%	9.2%	28.6%	16.9%	28.2%	19.5%	(0.2%)	0.1%	(0.1%)
Return on invested capital (ROIC)	5.4%	1.8%	9.1%	9.9%	29.9%	16.0%	0.5%	11.1%	7.1%	4.7%	—	7.5%	13.2%	34.7%	24.0%	38.9%	43.0%	(2.9%)	1.5%	(0.1%)
Liquidity
Current ratio	1.86×	1.72×	2.28×	2.11×	2.40×	2.33×	1.45×	1.42×	1.51×	2.04×	2.52×	3.46×	3.21×	4.77×	3.95×	2.04×	1.50×	1.04×	1.01×	1.35×
Quick ratio	1.35×	0.79×	1.43×	0.90×	1.16×	1.47×	0.50×	0.95×	0.96×	1.31×	1.33×	2.24×	2.02×	2.60×	2.01×	1.17×	0.26×	0.43×	0.36×	0.73×
Leverage
Debt to equity	121.1%	162.2%	127.9%	129.5%	99.2%	94.6%	201.9%	129.6%	116.2%	69.2%	48.1%	26.6%	39.5%	33.0%	31.5%	74.1%	55.1%	168.5%	155.9%	88.2%
Debt to capital	54.8%	61.9%	56.1%	56.4%	49.8%	48.6%	66.9%	56.4%	53.7%	40.9%	32.5%	21.0%	28.3%	24.8%	24.0%	42.6%	35.5%	62.8%	60.9%	46.9%
Debt to assets	44.8%	52.9%	47.5%	48.0%	42.0%	38.0%	54.8%	45.1%	44.0%	33.2%	27.0%	18.0%	25.2%	22.2%	21.6%	38.1%	29.1%	54.0%	53.0%	40.9%
Assets to equity	2.88×	2.88×	2.69×	2.54×	2.41×	2.99×	3.26×	2.76×	2.37×	1.93×	1.62×	1.52×	1.53×	1.47×	1.68×	1.93×	2.37×	3.03×	2.48×	2.21×
Efficiency
Asset turnover	1.53×	1.45×	1.62×	1.13×	1.36×	1.08×	1.11×	1.29×	1.37×	1.56×	1.47×	1.49×	1.65×	1.98×	1.88×	2.78×	2.16×	1.74×	1.53×	1.11×
Receivable days days	73	63	46	52	40	50	74	84	63	46	33	25	48	54	25	6	18	30	36	47
Inventory days days	65	74	60	107	92	125	108	75	69	56	56	56	64	68	67	49	63	63	56	68
Payable days days	31	31	30	46	52	68	58	53	46	38	33	26	21	13	3	2	—	—	—	—
Cash conversion cycle days	107	106	77	113	80	107	124	106	85	64	56	54	91	108	89	53	80	92	92	115
Dividends
Dividend payout ratio	6.6%	55.6%	145.7%	31.7%	2.6%	18.9%	1,225.5%	24.2%	35.5%	23.8%	—	83.9%	0.0%	43.6%	28.4%	24.0%	0.0%	—	—	—
Earnings retention rate	0.93×	0.44×	(0.46×)	0.68×	0.97×	0.81×	(11.26×)	0.76×	0.65×	0.76×	—	0.16×	1.00×	0.56×	0.72×	0.76×	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.

NAGC: frequently asked questions

What is NAGC's EPS?

Nagina Cotton Mills Limited reported basic earnings per share of Rs 15.06 for FY2026 (Jul 2025 – Jun 2026).

What is NAGC's P/E ratio?

At the closing price of Rs 85.00 on 16 Oct 2026, NAGC trades at a P/E of 5.6× based on EPS of Rs 15.06 (FY2026).

Does NAGC pay dividends?

Yes. Nagina Cotton Mills Limited declared a dividend of Rs 6.00 per share for FY2026. It has paid a dividend in each of the last 6 years. At Rs 85.00 that is a dividend yield of 7.1%.

What was NAGC's revenue and profit in FY2026?

Nagina Cotton Mills Limited reported revenue of Rs 21.6 bn and profit attributable to shareholders of Rs 281.6 mn for FY2026 (Jul 2025 – Jun 2026).

What is NAGC's book value per share?

Nagina Cotton Mills Limited's book value per share was Rs 268.45 at the end of FY2026. The shares trade at 0.32× book value.

Information only, not investment advice.