Nirav Commercials Ltd.

Financial

	Nirav Commercials	Sudal Industries	Hind Aluminium
Operational Metrics
Financials
5 yr Average ROE	8.8 %	152.05 %	-1.31 %
5yr average Equity Multiplier	1.06	-0.24	1.49
5yr Average Asset Turnover Ratio	0.28	1.91	0.71
5yr Avg Net Profit Margin	40.47 %	1.56 %	280.72 %
Price to Book	1.14	1.52	0.59
P/E	0.0	9.49	15.58
5yr Avg Cash Conversion Cycle	105.28 Days	15.77 Days	245.47 Days
Inventory Days	131.51 Days	31.75 Days	117.86 Days
Days Receivable	58.13 Days	24.28 Days	245.47 Days
Days Payable	34.23 Days	40.42 Days	283.52 Days
5yr Average Interest Coverage Ratio	177.68	2.79	3.76
5yr Avg ROCE	8.51 %	4.84 %	-5.49 %
5yr Avg Operating Profit Margin	-8.36 %	1.86 %	-180.79 %
5 yr average Debt to Equity	0.0	-0.1	0.49
5yr CAGR Net Profit	40.63 %	n/a	n/a
5yr Average Return on Assets	8.51 %	16.25 %	2.65 %
Shareholdings
Promoter Holding	51.95 %	67.44 %	66.47 %
Share Pledged by Promoters	0.0	82.28 %	0.0
Change in Promoter Holding (3 Yrs)	0.0	4.42 %	4.35 %
Change in Mutual Fund Holding (3 Yrs)	0.0	0.0	0.0