Superior Finleas (539835)

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

Key Financials

Strengths

• Tangible book value of ₹1.27 provides some downside reference; price of ₹1.65 is only 1.30x book.
• Piotroski F-score of 6/9 indicates no immediate accounting or financial distress based on available ratios.
• Tiny market cap of ₹5 Cr means there is no excessive growth expectation built into the stock price.
• Positive stated ROE of 2.74%, while weak, shows the company is not currently reporting a loss.

Concerns

• Latest quarter sales and net profit are both ₹0 Cr—no actual income generation is visible.
• ROE of 2.74% and ROCE of 0.04% are far below any acceptable return on investor capital.
• Profit growth of 128.57% is meaningless when the earnings base is near zero and latest profit is zero.
• Promoter holding is not disclosed, and ₹5 Cr market cap suggests poor liquidity and low transparency.

AI Analysis

Reader, when I look at Superior Finleas, I see a very small NBFC that, right now, earns almost nothing. The latest quarter shows sales of ₹0 Cr and net profit of ₹0 Cr, so the reported P/E of 0.00 is not a bargain; it is an absence of earnings. A business should generate cash profits, but this one produces no revenue, no dividend, and only a 2.74% ROE. ROCE of 0.04% means every rupee of capital employed is earning a negligible return; even a bank fixed deposit would beat management. The 128.57% profit growth must be ignored—it comes off a minuscule base and is contradicted by the latest quarter. What remains is a book value of ₹1.27 against a price of ₹1.65, or 1.30 times book. That is not a distressed bargain; it is paying a premium to book for a business earning almost nothing on that book. The Piotroski F-score of 6/9 suggests the accounts are not in obvious distress, but I cannot build an investment thesis on a hint. With a market cap of only ₹5 Cr, liquidity is a serious concern, and promoter holding is not even reported, which raises governance questions. Superior Finleas may someday unlock value from its underlying assets, but that is hope, not analysis. In Graham's terms, price is what you pay, value is what you get. Here, I would be paying ₹1.65 to get ₹1.27 of book value and zero current earnings. That is not a margin of safety. I would wait for a price well below book, or clear evidence of meaningful loan income, before revisiting this stock. Until then, this is a pass.

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