Annual reportMar 2026
Mar 2026 · Annual Report 2026
Source: Nse
Essen Speciality Films Ltd. (ESFL)
SME CapConsumer stocks · SME cap · NSE
Essen Speciality Films Ltd. operates in Specialty Films, within the Consumer sector. Use the latest filing and company disclosures below to verify its revenue mix and current business drivers.
₹119.8
+1.05 · +0.88%
Market cap ₹295 Cr
Data qualityFresh enough for analysisQuote updated 19 Oct, 03:31 pm ISTDetails
Quote19 Oct, 03:31 pm IST
Base fundamentals16 Oct 2026 · screener
Latest result16 Aug, 12:53 am IST
Score20 Oct, 04:30 am IST · v4.3-runtime-valuation
Tags24 Apr 2026
Coverage13/14 · 93%
Valuation2026-07-20 · Rf 6.8% · Consumer P/E 22.2 (n=441)
Technical timing lens
Trend score and candlestick chart
41NeutralSMA20 -1.9% / mo · MACD + · near 52W low · sector -3.7pp vs Nifty 500 (3M)
Stock trend: 44
Sector RS: 36
Sector 3M: -9.3% vs Nifty 500 -5.6%
Consumer FPI tailwindNot confirmed
Latest mapped FPI equity flow was not positive. View sector evidence
Technical chart
ESFLD candles · FIT view-12.8%Latest close ₹119.80 on 2026-10-19
Bar
+0.9%
RSI
52
MACD hist
0.64
52W pos
8%
2026-10-19O ₹118.75H ₹122.00L ₹118.75C ₹119.80Vol 23,760 sh
Up bar
Down bar
EMA 20
EMA 50
Volume + 20D avg
Result date
RSI(14)
MACD / signal
Market context
Relative performance and chart statistics
Adjusted completed-session prices, rebased to 100
ESFLNifty Consumer DurablesNifty 500
- ESFL
- +6.3%
- Nifty 500
- -5.6%
- Nifty Consumer Durables
- -9.7%
- Vs Nifty 500
- +11.9 pp
Chart stats
19 Oct 2026- From 52W high
- -56.5%
- 52W range position
- 7%
- ATR (14)
- 3.4%
- Volume vs 20D
- 2.17x
- Avg traded value
- ₹0.1 Cr
- 20D price channel
- ₹109.8 - ₹127.5
₹275.5
₹108.3 - ₹275.5
₹4.1
Latest completed session
20-session average
35.9% annualized volatility
Research snapshot
What the evidence says now
Mixed fundamentals, management evidence is still limited to a financial-only Trust Lite signal, price trend argues for patience, and recent execution is weak.
Suggested next step
Check latest quarters
Result consistency is weak; verify whether the thesis is improving or deteriorating.
U-Score
Legacy · FAIR VALUE59
Fundamental lens: valuation, quality, growth, balance sheet, and cash flow.
Latest result
Bad0
Revenue -23.1% · PAT -79.8% YoY
Technical
Neutral41
Price trend and sector-relative-strength timing.
Valuation
Legacy model+48.3%
Legacy margin-of-safety estimate; the revised evidence label remains in shadow validation.
Trust
Limited evidence66
Financial-only signal; management claim evidence is not sufficient yet.
Financials
Fundamentals, quarterly history, margins, returns and balance-sheet evidence
Financials
Fundamentals, quarterly history, margins, returns and balance-sheet evidence
Latest result
Quarter ended 30 Jun 2026
Bad · 0/100Rev -23% YoY · PAT -80% YoY · margin compression
Filed 30 Jun 2026
Open results browser →| Metric | This quarter | YoY | QoQ |
|---|---|---|---|
| Revenue | ₹31.7 Cr | -23.1% | -1.5% |
| EBITDA | ₹0.6 Cr | -83.5% | +105.1% |
| Operating margin | 1.8% | -672 bps | +3729 bps |
| PAT | ₹0.4 Cr | -79.8% | NDF |
| PAT margin | 1.1% | -318 bps | +2854 bps |
NDF means not disclosed in the current structured filing feed. It is intentionally not treated as zero.
Fundamentals
Valuation
- P/E
- 22.90
- P/B
- —
- EV/EBITDA
- 13.13
- Market Cap
- 295.00Cr
Profitability
- ROE
- 16.30%
- ROCE
- 17.10%
- ROA
- 11.82%
- Dividend Y
- —
Growth (CAGR)
- Revenue 5Y
- 11.34%
- EPS 5Y
- 20.19%
- Revenue 3Y
- -2.00%
- EPS 3Y
- -2.00%
Balance Sheet
- Debt/Equity
- 0.08
- Interest Coverage
- 6.33×
- Altman Z
- 8.82
- Book Value
- —
Cash Flow
- FCF Yield
- 7.46%
- FCF Positive Y
- 1/5
- OCF
- 25.00 Cr
- EPS TTM
- 6.96
Shareholding
- Promoter Hold
- 71.34%
- Promoter Pledge
- 0.00%
- Momentum 52W
- 8%
Financial History
Updated 19/10/2026
Revenue
₹ CrLatest: 31.6-1.5% vs prev
Net Profit
₹ CrLatest: 0.4+104.1% vs prev
ROE is shown only in the Annual view — quarterly equity data isn't published.
Technicals
Trend interpretation, Stage 2, relative strength, volume and indicator evidence
Technicals
Trend interpretation, Stage 2, relative strength, volume and indicator evidence
Daily technical trend read
Mixed signalsSignals are conflicting — long-term trend down. RSI 52. Wait for confirmation.
- Price below SMA200 (long-term downtrend) — short-term bounces likely countertrend.
- SMA20 falling (~1.9% over last month) — short-term momentum negative.
- RSI(14) at 52 — sideways, no extreme reading.
- MACD above signal, histogram expanding — bullish momentum building.
- 53% off 52W high · 11% above 52W low.
Mechanical read from the price + indicator series above. Not a recommendation — technical setups can reverse without warning, especially around earnings and macro events.
Valuation & peers
U-Score 59 · legacy U-Score band FAIR VALUE · valuation evidence and comparable companies
Valuation & peers
U-Score 59 · legacy U-Score band FAIR VALUE · valuation evidence and comparable companies
Financial Turnaround
Fundamental score breakdown
U band · FAIR VALUEValuation13/30
Growth15/25
Quality12/20
Balance Sheet11/15
Cash Flow5/10
Piotroski
8/9 (+5)
Penalties
-2
Raw sum
59
Why this score?
Top U-Score contributors and drags from the latest stored fundamentals.
59/100 · legacy band FAIR VALUE
Positive drivers
- FCF yield is supportive at 7.5%.
- Piotroski is strong at 8/9.
- Fair-value margin of safety is positive at 48.3%.
Main drags
- Penalty bucket subtracts 2 points.
- Valuation is weaker at 13/30; verify the latest quarterly trend.
- Cash flow is weaker at 5/10; verify the latest quarterly trend.
Sector valuation model
Consumer valuation: PE/PEG and brand-quality premium
Consumer franchises can deserve higher multiples, but only when growth quality supports them.
Primary lens
PE and PEG relative to growth, ROE, margins, and brand strength.
Secondary checks
Volume growth, pricing power, distribution, same-store or category growth.
Main risk check
Premium valuation needs durable growth and margin resilience.
PE
22.9
PB
—
EV/EBITDA
13.1
ROE
16.3%
ROCE
17.1%
FCF Yield
7.5%
Debt/Equity
0.1
MoS
+48.3%
Score movement
Stored run vs live recompute
This shows the stored score trend when snapshots exist, and also compares the latest stored nightly score with a live recompute from current fundamentals and price.
Stored run: 20 Oct 2026
v4.3-runtime-valuation
Final score
59
Previous: 59
Legacy U-Score band
FAIR VALUE
Previous: FAIR VALUE
Margin of safety
+48.3%
Previous: +48.3%
Score history
12 stored score snapshots. Latest stored move: +0 points.
20 Oct 2026
v4.3-runtime-valuation
56
56
56
56
56
56
56
59
59
59
59
59
Factor attribution
No pillar movement versus the latest stored run. Historical score trend will appear after snapshot storage is enabled.
Modelled fair value
Graham Number
—
Growth-justified P/E
33.3
Growth-justified Value
₹231.77
+48.3% MoS
PEG
1.13
Comparable companies
Peers
Business-comparable peers in Consumer — ranked by industry, sub-sector, theme-tag overlap, market cap, and U-Score similarity. Green cells mark the best available peer metric in this table.
Ticker
Name
Why peer
Score
PE
ROE
MoS
Verdict
GRWRHITECH
Micro
Garware Hi-Tech Films Limited
Packaging
match 51
44
43.1
13.5%
-6%
WATCHLIST
XPROINDIA
Small
Xpro India Limited
Packaging
match 49
27
81.8
2.8%
-82%
OVERVALUED
EMMBI
Small
Emmbi Industries Limited
Packaging
match 48
17
17.3
4.5%
-235%
OVERVALUED
KRISHCA
SME
Krishca Strapping Solutions Ltd.
Packaging
match 45
25
26.3
10.0%
-35%
OVERVALUED
GUJRAFFIA
Small
Gujarat Raffia Industries Limited
Packaging
match 44
28
18.4
3.7%
-400%
OVERVALUED
Business, management & trust
Growth engines, risks, management commitments and evidence-backed delivery
Business, management & trust
Growth engines, risks, management commitments and evidence-backed delivery
Business and thesis
Issuer presentation review pending
Essen Speciality Films Ltd. operates in Specialty Films, within the Consumer sector. Use the latest filing and company disclosures below to verify its revenue mix and current business drivers. The structured result feed currently covers the quarter ended 30 Jun 2026. Investor presentations and earnings-call PDFs will be added as issuer-backed evidence before management claims appear here.
Trust Score
66Limited evidence · low confidenceTrust Lite
Trust asks: does management behaviour match later outcomes? Higher is better, but confidence and evidence depth matter as much as the number.
Limited evidence: Claim history is still being built. It ranks around the 49th percentile of the scored universe and 52nd percentile within Consumer. Main check: results consistency is weak at 5/100.
This is a financial-behaviour screen, not a claim-tested management reliability verdict.
Computed 05 Sept 2026
management-trust-v1
2 docs text-extracted · 0 concalls text-extracted
Score band
Limited evidence
Financial behaviour is scored, but management claims do not yet have enough outcome checks.
Relative rank
49th percentile
overall median 67 · Consumer: 52nd pctile, median 66 · SME: 60th pctile, median 64
Evidence depth
Financial-only
2 documents have extracted text, but claim history is not strong enough yet.
Claim delivery
Outcome history still building
0 claims extracted · No contradicted claim yet
How to read this Trust Score
Limited evidence · low confidenceWhat it measures
Reliability of management and financial delivery, using financial behaviour only.
Confidence
Treat this as an early read until more concalls and outcomes are matched.
Investor use
Acceptable, but check the weakest sub-score before increasing exposure.
Read Trust alongside U-Score, result consistency, and technical trend. A cheap stock with weak Trust needs a larger margin of safety; a high Trust score does not make an expensive stock attractive by itself.
Forensic breakdown
Read low sub-scores as due-diligence warnings, not automatic sell signals.
Promoter
90
strong · holding, pledge, alignment
Cash flow
65
acceptable · profit to cash conversion
Balance sheet
96
strong · leverage and solvency
Discipline
60
acceptable · capital discipline
Results
5
weak · quarterly consistency
Trust positives
- ▸Promoter holding is 70.9%.
- ▸Promoter pledge is zero.
- ▸Promoter holding increased 2.7%.
- ▸FCF yield is 7.3%.
Trust risks
- ▸3 latest quarters had PAT decline worse than 25% YoY.
- ▸Only 1 years of positive FCF.
- ▸1/4 latest quarters had positive YoY revenue growth.
- ▸0/4 latest quarters had positive YoY PAT growth.
Trust Lite uses financial behaviour only. Prefer claim-tested Trust when enough concall claims have later outcomes.
Continue researching Essen Speciality Films Ltd.
Important announcements & filings
Latest exchange and company disclosures found within the past two years.
Open source ↗
Annual reportMar 2025
Mar 2025 · Annual Report 2025
Source: Nse
All information is for study purposes only. For investment decisions, consult your financial advisor. See Playbook for methodology.