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ONESOURCE - Fundamental Analysis: Financial Health & Valuation

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Rating: 2.2

Last Updated Time : 02 Feb 26, 01:19 pm

Fundamental Rating: 2.2

Stock Code ONESOURCE Market Cap 13,952 Cr. Current Price 1,210 ₹ High / Low 2,250 ₹
Stock P/E 76.8 Book Value 522 ₹ Dividend Yield 0.00 % ROCE 6.42 %
ROE 4.14 % Face Value 1.00 ₹ DMA 50 1,616 ₹ DMA 200 1,731 ₹
Chg in FII Hold -0.15 % Chg in DII Hold 0.32 % PAT Qtr -55.1 Cr. PAT Prev Qtr 37.1 Cr.
RSI 24.4 MACD -145 Volume 86,090 Avg Vol 1Wk 12,25,687
Low price 1,057 ₹ High price 2,250 ₹ PEG Ratio 2.08 Debt to equity 0.22
52w Index 12.8 % Qtr Profit Var -300 % EPS 15.2 ₹ Industry PE 29.0

📊 Core Financials

  • Revenue & Profitability: Quarterly PAT slipped from ₹37.1 Cr. to -₹55.1 Cr., showing severe deterioration (-300% variation). EPS at ₹15.2 is not sustainable given losses.
  • Return Metrics: ROE at 4.14% and ROCE at 6.42% indicate weak capital efficiency.
  • Debt Position: Debt-to-equity ratio at 0.22 reflects moderate leverage, manageable but concerning with losses.
  • Cash Flow: No dividend yield (0%), reflecting reinvestment or cash preservation amid weak profitability.

💹 Valuation Indicators

  • P/E Ratio: 76.8, far higher than industry average of 29.0, indicating steep overvaluation.
  • P/B Ratio: Current Price ₹1,210 vs. Book Value ₹522 → ~2.3, trading at premium despite weak fundamentals.
  • PEG Ratio: 2.08, suggesting expensive valuation relative to growth prospects.
  • Intrinsic Value: Current valuation appears inflated; intrinsic value likely lower given losses and weak returns.

🏢 Business Model & Competitive Advantage

  • Operates in IT services and outsourcing, a sector with long-term demand but intense competition.
  • Competitive advantage limited; profitability volatility undermines sustainability.
  • Weak financial performance overshadows industry tailwinds.

📈 Entry Zone & Long-Term Guidance

  • Entry Zone: Risk-tolerant investors may consider accumulation near ₹1,050–1,100, closer to 52-week low.
  • Long-Term Holding: Not recommended until profitability stabilizes; speculative exposure only for aggressive investors.

Positive

  • Moderate debt-to-equity ratio (0.22), limiting leverage risk.
  • DII holdings increased (+0.32%), showing some domestic institutional support.
  • RSI at 24.4 indicates oversold condition, potential for short-term rebound.

Limitation

  • Quarterly losses of -₹55.1 Cr. highlight weak financial health.
  • High P/E ratio (76.8) compared to industry average (29.0).
  • Low ROE (4.14%) and ROCE (6.42%).
  • No dividend yield, limiting investor returns.

Company Negative News

  • Sharp decline in quarterly profits (-300% variation).
  • FII holdings reduced (-0.15%), showing lower foreign investor confidence.
  • MACD negative (-145), signaling strong bearish momentum.

Company Positive News

  • DII holdings increased, reflecting domestic institutional support.
  • RSI oversold, potential for technical rebound.

Industry

  • IT services industry P/E at 29.0, much lower than ONESOURCE’s 76.8, highlighting overvaluation.
  • Sector outlook supported by global outsourcing demand, but company-specific fundamentals remain weak.

Conclusion

  • ONESOURCE shows weak profitability and overvaluation despite industry tailwinds.
  • High multiples and losses make it unattractive for conservative investors.
  • Speculative entry near ₹1,050–1,100 may be considered, but long-term holding is risky until financial performance stabilizes.

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