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TCS - Fundamental Analysis: Financial Health & Valuation

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Rating: 4.6

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

Fundamental Rating: 4.6

Stock Code TCS Market Cap 11,52,624 Cr. Current Price 3,187 ₹ High / Low 4,161 ₹
Stock P/E 23.6 Book Value 235 ₹ Dividend Yield 1.88 % ROCE 78.4 %
ROE 65.0 % Face Value 1.00 ₹ DMA 50 3,181 ₹ DMA 200 3,279 ₹
Chg in FII Hold 0.04 % Chg in DII Hold 0.17 % PAT Qtr 12,684 Cr. PAT Prev Qtr 12,486 Cr.
RSI 50.0 MACD -16.6 Volume 33,08,815 Avg Vol 1Wk 32,78,662
Low price 2,867 ₹ High price 4,161 ₹ PEG Ratio 2.96 Debt to equity 0.11
52w Index 24.8 % Qtr Profit Var 7.20 % EPS 126 ₹ Industry PE 23.9

💰 Financials: Tata Consultancy Services (TCS) demonstrates outstanding fundamentals with ROE at 65.0% and ROCE at 78.4%, reflecting exceptional efficiency in capital usage. Debt-to-equity ratio of 0.11 highlights a conservative balance sheet with minimal leverage. Quarterly PAT improved to ₹12,684 Cr. from ₹12,486 Cr., showing steady earnings growth (+7.2% YoY). Cash flows remain robust, supported by recurring revenues from IT services and global contracts.

📊 Valuation: Current P/E of 23.6 is aligned with the industry average of 23.9, suggesting fair valuation. P/B ratio (~13.6) is high relative to book value of ₹235, reflecting premium pricing for strong fundamentals. PEG ratio of 2.96 indicates moderate overvaluation relative to growth prospects. Intrinsic value analysis suggests the stock is fairly valued, with upside potential tied to consistent earnings growth.

💻 Business Model & Competitive Advantage: TCS is India’s largest IT services company with a diversified portfolio across consulting, digital transformation, cloud, and enterprise solutions. Its competitive advantage lies in scale, global presence, strong client relationships, and brand trust under Tata Group. High-margin services, strong order book, and leadership in digital offerings further strengthen its moat.

📈 Entry Zone: Considering DMA 50 (₹3,181) and DMA 200 (₹3,279), accumulation is attractive in the ₹3,000–₹3,150 range. Long-term investors can hold for compounding returns, supported by strong fundamentals and global IT demand.

Positive

  • Exceptional ROE (65.0%) and ROCE (78.4%).
  • Low debt-to-equity ratio (0.11) ensures financial stability.
  • Steady quarterly PAT growth to ₹12,684 Cr.
  • Strong global presence and diversified IT services portfolio.

Limitation

  • High P/B ratio (~13.6) suggests expensive valuation.
  • PEG ratio of 2.96 signals moderate overvaluation relative to growth.
  • Premium pricing limits near-term upside.
  • Global IT spending cycles may impact growth momentum.

Company Negative News

  • Stock trading below recent highs (₹4,161), reflecting valuation pressure.
  • MACD (-16.6) indicates weak short-term momentum.

Company Positive News

  • Increase in both FII (+0.04%) and DII (+0.17%) holdings.
  • Strong quarterly profit growth supports investor sentiment.

Industry

  • IT services industry P/E at 23.9 indicates TCS trades in line with peers.
  • Sector growth driven by digital transformation, cloud adoption, and global outsourcing.
  • Strong demand for consulting and enterprise solutions supports long-term growth.

Conclusion

🔑 TCS is a fundamentally strong company with exceptional return ratios, robust earnings, and global leadership in IT services. While valuations are premium, they are justified by strong fundamentals and consistent growth. Entry around ₹3,000–₹3,150 offers a favorable risk-reward balance. Long-term holding is highly justified for investors seeking exposure to India’s IT services growth story.

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