Cupid Breweries (512361)

Score breakdown: P/E: 0/3 · ROCE: 0/2 · Growth: 0/2 · Dividend: 0/1

Key Financials

Strengths

• Numerically reported ROE of 47.75% is high, though it is not supported by operating revenue.
• Market cap of ₹2 crore is tiny, so a genuine revival could produce large percentage upside.
• The stock trades far below its 52-week high of ₹109.90, suggesting expectations are already very low.

Concerns

• Sales growth is -100% and latest-quarter sales are ₹0 crore, meaning there is no visible operating business.
• ROCE is -16.07% and Piotroski F-Score is 2/9, indicating weak financial health and capital destruction.
• Profit growth is -175% and P/E is 0.00, making valuation impossible on an earnings basis.
• Book value, debt/equity, and promoter holding are missing, so no balance-sheet safety check is possible.

AI Analysis

This has the appearance of a value trap, not a value opportunity. Graham taught me to buy a business, not a symbol. Cupid Breweries shows no ongoing business: latest-quarter sales are ₹0 crore, net profit is ₹0 crore, and sales growth is -100%. At ₹16.30, the entire company sells for ₹2 crore, but a low price is not the same as undervaluation. With no earnings, the P/E is meaningless. The 52-week range of ₹19.34 to ₹109.90 tells me shareholders have gone through enormous pain, and the Piotroski F-Score of 2/9 is a clear red flag on financial health. ROCE is -16.07%, meaning capital employed is destroying value. A reported ROE of 47.75% looks impressive, but without sales and with negative ROCE, I suspect it is an artifact of a tiny or unusual equity base, not proof of a good business. Profit growth of -175% confirms deterioration. There is no moat, no pricing power, no dividend, and no auditable evidence of promoters. I cannot calculate book value or debt/equity because the data are missing. As Buffett would say, risk comes from not knowing what you are doing. Here I do not know what business I own or what assets back the stock. The only way this becomes interesting is if the company is genuinely being turned around — a new business, asset sale, or revival plan that produces real revenue. That is speculation, not investing. I need hard evidence: audited financials, positive sales, positive ROCE, and a clear promoter commitment. Until then, the margin of safety is absent. I will keep this on the too-hard pile. In Graham's words, 'In the short run, the market is a voting machine, but in the long run, it is a weighing machine.' This stock currently weighs nothing. Avoid.

Data from BSE/NSE filings. AI analysis is for educational purposes only — not investment advice. Scoring methodology · Disclaimer