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ETERNAL - Fundamental Analysis: Financial Health & Valuation

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Rating: 2.9

Last Updated Time : 04 May 26, 11:57 am

Fundamental Rating: 2.9

Stock Code ETERNAL Market Cap 2,38,393 Cr. Current Price 247 ₹ High / Low 368 ₹
Stock P/E 89.8 Book Value 38.4 ₹ Dividend Yield 0.00 % ROCE 8.36 %
ROE 7.46 % Face Value 1.00 ₹ DMA 50 251 ₹ DMA 200 270 ₹
Chg in FII Hold -3.63 % Chg in DII Hold 3.27 % PAT Qtr 705 Cr. PAT Prev Qtr 657 Cr.
RSI 48.8 MACD 3.28 Volume 7,59,16,583 Avg Vol 1Wk 9,57,75,744
Low price 213 ₹ High price 368 ₹ PEG Ratio 0.28 Debt to equity 0.01
52w Index 22.1 % Qtr Profit Var 21.1 % EPS 2.75 ₹ Industry PE 38.0

Financials & Valuation:

ETERNAL shows weak fundamentals. ROCE (8.36%) and ROE (7.46%) are low, reflecting poor capital efficiency. EPS of 2.75 ₹ is modest relative to market cap, and quarterly PAT (705 Cr. vs 657 Cr.) shows growth but remains insufficient to justify valuations. Debt-to-equity is very low at 0.01, ensuring balance sheet stability.

Valuation Indicators:

P/E ratio of 89.8 is far higher than the industry average (38.0), indicating extreme overvaluation. Book Value of 38.4 ₹ compared to current price of 247 ₹ shows steep premium pricing. PEG ratio of 0.28 suggests valuations are stretched relative to growth. Dividend yield is 0%, offering no income support.

Business Model & Health:

ETERNAL operates in a sector with growth potential, but profitability metrics remain weak. FII holdings declined (-3.63%), showing reduced foreign confidence, while DII holdings increased (+3.27%), reflecting domestic support.

Entry Zone & Holding Guidance:

Technically, support lies around 230–240 ₹, with resistance near 260–270 ₹. Entry should only be considered near support levels with strict stop-losses. Long-term holding is not advisable until ROE and ROCE improve significantly and dividend payouts resume.


Positive

- Very low debt-to-equity (0.01).

- DII holdings increased (+3.27%), showing domestic confidence.

- PAT growth (705 Cr. vs 657 Cr.) indicates earnings momentum.

Limitation

- Extremely high P/E (89.8) vs industry average (38.0).

- Weak ROCE (8.36%) and ROE (7.46%).

- EPS of 2.75 ₹ is low relative to valuation.

- No dividend yield.

Company Negative News

- Decline in FII holdings (-3.63%).

- Weak profitability metrics despite PAT growth.

- Overvaluation compared to peers.

Company Positive News

- Quarterly PAT improved to 705 Cr. from 657 Cr.

- DII holdings increased, reflecting domestic institutional support.

- Technical indicators (MACD positive at 3.28) show mild bullish bias.

Industry

- Industry PE (38.0) is much lower than ETERNAL’s, highlighting overvaluation.

- Sector growth potential exists, but profitability efficiency lags peers.

- Long-term sustainability depends on improving capital returns.

Conclusion

ETERNAL is fundamentally weak with poor efficiency metrics and extreme overvaluation. Entry should only be considered near 230–240 ₹ with strict stop-losses. Long-term investors should avoid until fundamentals strengthen and valuations normalize.

Would you like me to extend this into a comparative overlay against peers in the same sector, so you can see how ETERNAL stacks up in valuation, ROE/ROCE, and dividend yield?

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