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ITC - Fundamental Analysis: Financial Health & Valuation

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Rating: 4.1

Last Updated Time : 25 May 26, 01:36 am

Fundamental Rating: 4.1

Stock Code ITC Market Cap 3,78,138 Cr. Current Price 302 ₹ High / Low 444 ₹
Stock P/E 18.5 Book Value 55.8 ₹ Dividend Yield 4.76 % ROCE 38.6 %
ROE 29.6 % Face Value 1.00 ₹ DMA 50 309 ₹ DMA 200 351 ₹
Chg in FII Hold -1.28 % Chg in DII Hold 0.25 % PAT Qtr 5,112 Cr. PAT Prev Qtr 5,295 Cr.
RSI 42.9 MACD 0.26 Volume 3,16,27,108 Avg Vol 1Wk 2,02,32,348
Low price 287 ₹ High price 444 ₹ PEG Ratio 6.21 Debt to equity 0.03
52w Index 9.38 % Qtr Profit Var 4.86 % EPS 16.2 ₹ Industry PE 41.3

📊 Financials: ITC reports quarterly PAT of ₹5,112 Cr, slightly down from ₹5,295 Cr, showing stable earnings. ROE at 29.6% and ROCE at 38.6% are excellent, reflecting strong efficiency and profitability. Debt-to-equity ratio of 0.03 highlights a near debt-free balance sheet, ensuring financial stability. EPS of ₹16.2 supports robust earnings power, though quarterly profit variation (+4.86%) indicates moderate growth.

💹 Valuation: P/E ratio of 18.5 is well below industry average (41.3), suggesting undervaluation. Book value of ₹55.8 vs current price ₹302 shows the stock trades at a premium, but justified by strong fundamentals. PEG ratio of 6.21 indicates growth is priced in, though dividend yield of 4.76% provides strong income support. Intrinsic value appears aligned with long-term fundamentals.

🏦 Business Model: ITC operates as a diversified conglomerate with FMCG, hotels, paperboards, and agri-business. Its competitive advantage lies in brand strength, diversified revenue streams, and strong cash flows. Near debt-free status and high efficiency metrics strengthen overall health.

📈 Entry Zone: Attractive entry near ₹285–300, closer to support levels. Current price reflects fair valuation relative to industry. Long-term holding is highly suitable given strong fundamentals, dividend yield, and diversified business model.

Positive

  • ✅ Excellent ROE (29.6%) and ROCE (38.6%).
  • ✅ Near debt-free balance sheet (Debt-to-equity 0.03).
  • ✅ Strong dividend yield of 4.76% provides income stability.

Limitation

  • ⚠️ PEG ratio of 6.21 indicates growth is fully priced in.
  • ⚠️ EPS of ₹16.2 is modest relative to market cap.
  • ⚠️ Slight decline in quarterly PAT (₹5,295 Cr to ₹5,112 Cr).

Company Negative News

  • 📉 FII holdings decreased (-1.28%), showing reduced foreign investor confidence.
  • 📉 Margins under pressure in hotel and paperboard segments.

Company Positive News

  • 📈 DII holdings increased (+0.25%), reflecting domestic institutional support.
  • 📈 FMCG segment continues to expand with strong brand portfolio.
  • 📈 Consistent dividend payouts enhance investor appeal.

Industry

  • 🏭 FMCG and diversified conglomerates trade at average P/E of 41.3, highlighting ITC’s undervaluation.
  • 🏭 Rising demand in FMCG and agri-business supports long-term growth.
  • 🏭 Hospitality and paperboard segments face cyclical challenges.

Conclusion

🔎 ITC is fundamentally strong with excellent efficiency, near debt-free status, and high dividend yield. Valuation remains attractive compared to industry peers. Entry near ₹285–300 offers a margin of safety. Long-term holding is highly suitable given diversified business model, strong cash flows, and consistent shareholder returns.

For a deeper sectoral view, we could compare ITC with HUL or Nestle India to highlight differences in valuation, margins, and growth across FMCG leaders.

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