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CESC - Fundamental Analysis: Financial Health & Valuation

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Rating: 3.5

Last Updated Time : 02 Feb 26, 01:08 pm

Fundamental Rating: 3.5

Stock Code CESC Market Cap 19,261 Cr. Current Price 145 ₹ High / Low 185 ₹
Stock P/E 22.8 Book Value 77.2 ₹ Dividend Yield 4.13 % ROCE 9.95 %
ROE 7.97 % Face Value 1.00 ₹ DMA 50 161 ₹ DMA 200 165 ₹
Chg in FII Hold 0.79 % Chg in DII Hold -0.04 % PAT Qtr 242 Cr. PAT Prev Qtr 211 Cr.
RSI 35.3 MACD -6.34 Volume 9,93,819 Avg Vol 1Wk 30,46,860
Low price 119 ₹ High price 185 ₹ PEG Ratio -73.7 Debt to equity 1.12
52w Index 39.8 % Qtr Profit Var 11.0 % EPS 6.36 ₹ Industry PE 22.1

💹 Financials: CESC shows modest efficiency with ROE at 7.97% and ROCE at 9.95%, reflecting average capital productivity. Debt-to-equity at 1.12 indicates high leverage, which adds financial risk. Quarterly PAT improved from 211 Cr. to 242 Cr., showing an 11% growth, highlighting steady earnings momentum. EPS at 6.36 ₹ supports moderate earnings visibility.

📊 Valuation: The stock trades at a P/E of 22.8, in line with the industry average of 22.1, suggesting fair valuation. The P/B ratio is ~1.9 (145/77.2), which is reasonable. PEG ratio of -73.7 indicates distorted valuation metrics due to inconsistent growth. Dividend yield at 4.13% is strong, offering attractive income return for investors.

🏢 Business Model & Advantage: CESC operates in the power generation and distribution sector, with strong presence in Kolkata and surrounding regions. Its competitive advantage lies in established infrastructure, regulated operations, and steady demand for electricity. The company benefits from consistent cash flows and government-backed tariff structures.

📈 Overall Health: Financially stable with steady profitability and attractive dividend yield, though high debt and modest return ratios limit upside. RSI at 35.3 indicates the stock is approaching oversold territory, while MACD at -6.34 suggests bearish momentum in the short term. Long-term fundamentals remain intact, supported by regulated demand, though growth prospects are limited.

🎯 Entry Zone: Attractive entry around 135–145 ₹ range, near support levels and oversold RSI zone. Current price of 145 ₹ is reasonable for accumulation, especially for dividend-focused investors.


Positive

  • Dividend yield of 4.13% provides strong income return.
  • Quarterly PAT growth of 11% highlights steady earnings momentum.
  • FII holdings increased by 0.79%, reflecting foreign investor confidence.
  • Established infrastructure and regulated operations ensure stability.

Limitation

  • High debt-to-equity ratio (1.12) adds financial risk.
  • Modest ROE (7.97%) and ROCE (9.95%) indicate average capital efficiency.
  • PEG ratio of -73.7 highlights distorted valuation metrics.
  • Growth prospects remain limited compared to other sectors.

Company Negative News

  • DII holdings decreased slightly (-0.04%), showing reduced domestic institutional support.
  • Short-term technical indicators (MACD negative) suggest weak momentum.

Company Positive News

  • Quarterly PAT improved from 211 Cr. to 242 Cr.
  • FII holdings increased by 0.79%, reflecting foreign investor confidence.
  • Strong dividend yield supports investor interest.

Industry

  • Power generation and distribution industry benefits from regulated demand and government backing.
  • Industry P/E at 22.1 indicates CESC trades at fair valuation compared to peers.

Conclusion

CESC remains a stable utility company with steady earnings, strong dividend yield, and regulated operations. However, high debt and modest return ratios limit upside potential. Entry around 135–145 ₹ is advisable for long-term investors, particularly those seeking dividend income, with cautious accumulation recommended given limited growth prospects.

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