Textile · Founded 1994 · www.thealanscott.com · BSE 539115 · · ISIN INE273F01022
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1. Business Overview
Alan Scott Enterprises Ltd. operates within the Textile sector in India. The company's core business model is centered around activities related to textiles, which typically involves manufacturing, processing, or trading of textile products such as yarn, fabric, or finished garments. The company likely generates revenue by selling these textile products to domestic or international customers, catering to various end-users including fashion brands, industrial applications, or direct consumers depending on its specific product portfolio.
2. Key Segments / Revenue Mix
Based on the provided information, there is no breakdown available for major business segments or their contribution to revenue. Therefore, it is not possible to detail the company's revenue mix.
3. Industry & Positioning
The company operates in the Indian Textile industry, which is highly competitive, fragmented, and includes a wide range of players from small unorganized units to large integrated textile mills. The industry is influenced by domestic consumption patterns, export demand, raw material prices (e.g., cotton, synthetic fibers), and government policies. Without specific financial data or market share information, Alan Scott Enterprises Ltd.'s exact positioning relative to its peers cannot be determined, but it operates within a vast landscape of textile manufacturers and suppliers.
4. Competitive Advantage (Moat)
Based solely on the provided information, there is no clear competitive advantage or "moat" identified for Alan Scott Enterprises Ltd. A sustainable competitive advantage in the textile industry could stem from factors such as proprietary technology, strong brand recognition, significant scale leading to cost efficiencies, niche product specialization, or strong customer relationships. However, these are not evident from the limited data.
5. Growth Drivers
Potential growth drivers for Alan Scott Enterprises Ltd. over the next 3-5 years could include:
Rising Domestic Consumption: Increasing disposable incomes and evolving fashion trends in India can drive demand for textile products.
Export Opportunities: Favorable global trade agreements and demand from international markets, especially fast fashion, could boost exports.
Government Initiatives: Schemes like the Production Linked Incentive (PLI) scheme for textiles could provide incentives for growth and modernization.
Product Diversification: Expansion into new textile categories or value-added products (e.g., technical textiles, sustainable textiles).
Operational Efficiencies: Investments in technology and process improvements can enhance profitability and competitiveness.
6. Risks
Key business risks for Alan Scott Enterprises Ltd. include:
Raw Material Price Volatility: Fluctuations in prices of cotton, synthetic fibers, and other inputs can impact production costs and margins.
Intense Competition: The fragmented nature of the Indian textile industry leads to intense price-based competition.
Economic Downturns: A slowdown in domestic or global economies can reduce demand for textile products.
Currency Fluctuations: As a potential exporter/importer, adverse movements in exchange rates can impact profitability.
Regulatory and Environmental Compliance: Increasing environmental regulations and labor laws can lead to higher compliance costs.
Fashion Cycle Changes: Rapid shifts in fashion trends can lead to inventory obsolescence if not managed effectively.
7. Management & Ownership
Alan Scott Enterprises Ltd. is typically led by a promoter group, which is common for Indian companies. However, specific details regarding the promoter group, the quality of its management team, or the precise ownership structure (e.g., promoter holding, institutional holding, public float) are not available from the provided data.
8. Outlook
Alan Scott Enterprises Ltd. operates within the dynamic and critical Indian textile sector. The bull case for the company rests on its ability to leverage India's growing domestic market and potential export opportunities, possibly through cost efficiencies, product innovation, or strategic market positioning. A supportive government policy environment could also contribute to growth. However, the bear case highlights significant challenges, including intense competition, susceptibility to raw material price volatility, and the cyclical nature of the textile industry. Without clear competitive advantages or detailed operational information, the company's performance will largely depend on its execution capabilities, ability to adapt to market shifts, and effective cost management within a highly competitive landscape.
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| #(Fig in Cr.) | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 |
|---|---|---|---|---|---|---|---|---|---|---|
| Net Sales | 2 | 4 | 4 | 6 | 7 | 8 | 8 | 9 | 9 | 8 |
| Other Income | 0 | 0 | 0 | 0 | 0 | 2 | 0 | 0 | 0 | 1 |
| Total Income | 2 | 4 | 4 | 6 | 7 | 10 | 9 | 9 | 9 | 9 |
| Total Expenditure | 2 | 4 | 4 | 6 | 6 | 8 | 7 | 8 | 8 | 8 |
| Operating Profit | 0 | 0 | 0 | 0 | 1 | 2 | 1 | 1 | 1 | 1 |
| Interest | 0 | 0 | 1 | 0 | 0 | 1 | 1 | 1 | 1 | 1 |
| Depreciation | 0 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 |
| Exceptional Income / Expenses | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Profit Before Tax | -1 | -1 | -1 | -1 | -1 | 1 | -1 | -0 | -1 | -1 |
| Provision for Tax | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Profit After Tax | -1 | -1 | -1 | -1 | -1 | 1 | -1 | -0 | -1 | -1 |
| Adjustments | 0 | 0 | 0 | 0 | -0 | 0 | 0 | 0 | 0 | 0 |
| Profit After Adjustments | -1 | -1 | -1 | -1 | -1 | 1 | -1 | -0 | -1 | -1 |
| Adjusted Earnings Per Share | -1.4 | -1.8 | -2.3 | -1.6 | -1.2 | 1.3 | -1.8 | -0.4 | -1.1 | -1.2 |
| #(Fig in Cr.) | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | TTM |
|---|---|---|---|---|---|---|
| Net Sales | 0 | 1 | 5 | 12 | 29 | 34 |
| Other Income | 0 | 1 | 0 | 0 | 2 | 1 |
| Total Income | 0 | 2 | 5 | 12 | 31 | 36 |
| Total Expenditure | 0 | 2 | 6 | 12 | 27 | 31 |
| Operating Profit | 0 | 0 | -0 | 0 | 4 | 4 |
| Interest | 0 | 0 | 1 | 1 | 2 | 4 |
| Depreciation | 0 | 0 | 1 | 2 | 4 | 4 |
| Exceptional Income / Expenses | 0 | 0 | -0 | 0 | 0 | 0 |
| Profit Before Tax | 0 | -0 | -2 | -3 | -2 | -3 |
| Provision for Tax | 0 | 0 | 0 | 0 | 0 | 0 |
| Profit After Tax | 0 | -0 | -2 | -3 | -2 | -3 |
| Adjustments | 0 | 0 | 0 | 0 | 0 | 0 |
| Profit After Adjustments | 0 | -0 | -2 | -3 | -2 | -3 |
| Adjusted Earnings Per Share | 0 | -0.2 | -5.4 | -6.5 | -3.4 | -4.5 |
| # | 1 Year | 3 Year | 5 Year | 10 Year |
|---|---|---|---|---|
| Sales CAGR | 142% | 207% | 0% | 0% |
| Operating Profit CAGR | 0% | 0% | 0% | 0% |
| PAT CAGR | 0% | 0% | 0% | 0% |
| # | 1 Year | 3 Year | 5 Year | 10 Year |
|---|---|---|---|---|
| Share Price CAGR | 147% | 126% | 83% | 46% |
| ROE Average | -71% | -109% | -66% | -66% |
| ROCE Average | 4% | -21% | -13% | -13% |
| #(Fig in Cr.) | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|
| Shareholder's Funds | 2 | 3 | 1 | 3 | 2 |
| Minority's Interest | 0 | 0 | -0 | -0 | -1 |
| Borrowings | 0 | 0 | 2 | 5 | 7 |
| Other Non-Current Liabilities | 0 | 2 | 4 | 11 | 13 |
| Total Current Liabilities | 0 | 1 | 3 | 9 | 6 |
| Total Liabilities | 2 | 6 | 10 | 28 | 27 |
| Fixed Assets | 0 | 3 | 6 | 15 | 16 |
| Other Non-Current Assets | 0 | 0 | 1 | 3 | 2 |
| Total Current Assets | 2 | 3 | 3 | 10 | 9 |
| Total Assets | 2 | 6 | 10 | 28 | 27 |
| #(Fig in Cr.) | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|
| Opening Cash & Cash Equivalents | 0 | 1 | 0 | 0 | 3 |
| Cash Flow from Operating Activities | 0 | -2 | -3 | -3 | -2 |
| Cash Flow from Investing Activities | -0 | -1 | 0 | -3 | 2 |
| Cash Flow from Financing Activities | 1 | 2 | 2 | 8 | -2 |
| Net Cash Inflow / Outflow | 1 | -1 | -0 | 2 | -2 |
| Closing Cash & Cash Equivalent | 1 | 0 | 0 | 3 | 1 |
| # | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|
| Earnings Per Share (Rs) | 0.02 | -0.16 | -5.45 | -6.5 | -3.36 |
| CEPS(Rs) | 0.02 | -0.04 | -2.86 | -2.2 | 4.02 |
| DPS(Rs) | 0 | 0 | 0 | 0 | 0 |
| Book NAV/Share(Rs) | 6.88 | 8.91 | 3.32 | 6.76 | 3.58 |
| Core EBITDA Margin(%) | -429.11 | -53.9 | -8.21 | -0.83 | 6.76 |
| EBIT Margin(%) | 21.92 | -3.15 | -27.78 | -18.36 | 1.34 |
| Pre Tax Margin(%) | 18.71 | -5.01 | -39.45 | -30.4 | -6.33 |
| PAT Margin (%) | 18.71 | -5.01 | -39.45 | -30.4 | -6.33 |
| Cash Profit Margin (%) | 18.71 | -1.14 | -18.81 | -9.41 | 6.93 |
| ROA(%) | 0.24 | -1.73 | -25.82 | -18.29 | -6.59 |
| ROE(%) | 0.25 | -2.69 | -98.12 | -156.57 | -71.25 |
| ROCE(%) | 0.28 | -1.62 | -39.35 | -26.24 | 3.64 |
| Receivable days | 0 | 1.51 | 0.67 | 6.67 | 6.55 |
| Inventory Days | 0 | 104.34 | 81.04 | 96.03 | 52.69 |
| Payable days | 0 | 46.98 | 68.37 | 87.62 | 33.92 |
| PER(x) | 0 | 0 | 0 | 0 | 0 |
| Price/Book(x) | 0 | 8.36 | 8.82 | 7.47 | 36.61 |
| Dividend Yield(%) | 0 | 0 | 0 | 0 | 0 |
| EV/Net Sales(x) | -1.74 | 19.63 | 2.47 | 2.69 | 2.49 |
| EV/Core EBITDA(x) | -7.95 | 2772.9 | -56.42 | 102.27 | 17.05 |
| Net Sales Growth(%) | 0 | 5916.42 | 322.55 | 120.4 | 149.39 |
| EBIT Growth(%) | 0 | -965.8 | -3621.17 | -45.67 | 118.17 |
| PAT Growth(%) | 0 | -1710.02 | -3229.4 | -69.83 | 48.05 |
| EPS Growth(%) | 0 | -1046.03 | -3242.09 | -19.31 | 48.32 |
| Debt/Equity(x) | 0.03 | 0.05 | 2.64 | 2.59 | 4.17 |
| Current Ratio(x) | 25.43 | 4.3 | 0.9 | 1.13 | 1.45 |
| Quick Ratio(x) | 25.43 | 3.7 | 0.28 | 0.68 | 0.79 |
| Interest Cover(x) | 6.83 | -1.7 | -2.38 | -1.53 | 0.17 |
| Total Debt/Mcap(x) | 0 | 0.01 | 0.3 | 0.34 | 0.11 |
| # | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 |
|---|---|---|---|---|---|---|---|---|---|---|
| Promoter | 60.77 | 60.77 | 61.79 | 63.54 | 63.56 | 63.77 | 66.6 | 66.8 | 63.46 | 63.52 |
| FII | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| DII | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.25 | 0.25 | 0.24 | 0.24 |
| Public | 38.86 | 38.86 | 37.84 | 36.09 | 36.07 | 35.86 | 33.15 | 32.95 | 36.3 | 36.24 |
| Others | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 |
| # | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 |
|---|---|---|---|---|---|---|---|---|---|---|
| Promoter | 0.22 | 0.22 | 0.22 | 0.23 | 0.23 | 0.23 | 0.36 | 0.36 | 0.36 | 0.36 |
| FII | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| DII | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Public | 0.14 | 0.14 | 0.14 | 0.13 | 0.13 | 0.13 | 0.18 | 0.18 | 0.21 | 0.21 |
| Others | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total | 0.37 | 0.37 | 0.36 | 0.36 | 0.36 | 0.36 | 0.54 | 0.54 | 0.57 | 0.57 |
| # | 1 Year | 3 Year | 5 Year | 10 Year |
|---|---|---|---|---|
| Sales CAGR | +142% | +207% | — | — |
| Operating Profit CAGR | — | — | — | — |
| PAT CAGR | — | — | — | — |
| Share Price CAGR | +147% | +126% | +83% | +46% |
| ROE Average | -71% | -109% | -66% | -66% |
| ROCE Average | +4% | -21% | -13% | -13% |
| # | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 |
|---|---|---|---|---|---|---|---|---|---|---|
| Promoter | 60.77 | 60.77 | 61.79 | 63.54 | 63.56 | 63.77 | 66.6 | 66.8 | 63.46 | 63.52 |
| FII | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| DII | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.37 | 0.25 | 0.25 | 0.24 | 0.24 |
| Public | 39.23 | 39.23 | 38.21 | 36.46 | 36.44 | 36.23 | 33.4 | 33.2 | 36.54 | 36.48 |
| Others | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 |
| # | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 |
|---|---|---|---|---|---|---|---|---|---|---|
| Promoter | 0.22 | 0.22 | 0.22 | 0.23 | 0.23 | 0.23 | 0.36 | 0.36 | 0.36 | 0.36 |
| FII | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| DII | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Public | 0.14 | 0.14 | 0.14 | 0.13 | 0.13 | 0.13 | 0.18 | 0.18 | 0.21 | 0.21 |
| Others | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total | 0.37 | 0.37 | 0.36 | 0.36 | 0.36 | 0.36 | 0.54 | 0.54 | 0.57 | 0.57 |
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