S K Internation. (542728)

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

Key Financials

Strengths

• P/E of 12.56 is optically cheap, implying some trailing earnings power despite the recent collapse.
• Current price of ₹17.95 is below the 52-week low of ₹21.47, offering a distressed entry point for speculators.
• Reported profit growth of 0.00% suggests the bottom-line decline may have stalled, albeit at near-zero levels.
• No dividend payout means there is no cash leakage to shareholders while the company tries to stabilise.
• The stock trades in a low absolute market cap of ₹13 Cr, which may attract niche special-situation investors.

Concerns

• Sales growth has collapsed by 99.08%, and the latest quarter shows ₹0 Cr in sales — the core business appears to have stopped.
• Piotroski F-Score of 2/9 indicates very poor financial health and a high risk of distress.
• Negative ROCE of -2.65% means the company is destroying capital, not creating shareholder value.
• Critical data such as book value, promoter holding, and debt/equity are unavailable, making fundamental analysis unreliable.

AI Analysis

Looking at S K International, I am reminded that a low price is not the same as a bargain. The market cap is just ₹13 Cr and the P/E appears optically affordable at 12.56, but what does the business actually earn? Latest quarter sales are ₹0 Cr and net profit is ₹-0 Cr, while sales growth has collapsed by 99.08%. Graham would say the P/E is only meaningful if earnings are sustainable; these numbers show no evidence of that. The company reports a negative ROCE of -2.65%, and a Piotroski F-Score of 2 out of 9, which is a red flag for financial health. With no book value, no promoter holding, no debt/equity, and no dividend, there is simply not enough information to value an asset. The shares trade at ₹17.95, below the 52-week low of ₹21.47, so the market is pricing in deterioration. In the gems and jewellery trade, trust, inventory quality, and working capital management are everything; with zero revenue, the moat is gone. This is not a great company at a fair price; it is a distressed shell at an apparently cheap price. I cannot calculate return on equity, and with negative returns on capital, every rupee of retained capital is working against the shareholder. The only way I would look further is if the company can show a credible path back to sales and positive cash flows. Until then, this belongs in the 'too hard' pile. The F-score of 2/9 screams poor fundamentals. I need margin of safety, not just a falling price. As Buffett would say, it is far better to buy a wonderful company at a fair price than a fair company at a wonderful price. This is, at best, a turnaround speculation.

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