Epuja Spiritech Ratios and Metrics

Market cap in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	Current	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	May '26 May 12, 2026	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Market Capitalization	193	225	287	419	84	130
Market Cap Growth	-32.91%	-21.71%	-31.41%	399.53%	-35.29%	-35.01%
Enterprise Value	191	187	289	424	87	130
Last Close Price	1.71	1.99	3.68	5.40	2.09	3.23
PE Ratio	-	-	185.81	-	-	303.65
PS Ratio	10.07	11.71	3.32	43.70	5.94	2.70
PB Ratio	1.18	1.37	1.46	2.51	1.38	2.06
P/TBV Ratio	1.59	1.85	1.86	3.36	1.38	2.06
EV/Sales Ratio	9.93	9.74	3.34	44.24	6.16	2.71
EV/EBITDA Ratio	-	-	117.61	-	-	-
EV/EBIT Ratio	-	-	118.97	-	-	304.96
Debt / Equity Ratio	0.02	0.02	0.05	0.09	0.10	0.04
Debt / EBITDA Ratio	-	-	3.67	-	-	-
Net Debt / Equity Ratio	-0.02	-0.02	0.03	-0.01	0.09	0.04
Net Debt / EBITDA Ratio	0.03	0.03	2.48	0.31	-	-
Net Debt / FCF Ratio	0.04	0.04	-0.17	0.03	-0.85	-0.46
Asset Turnover	0.10	0.10	0.43	0.07	0.18	0.55
Inventory Turnover	0.94	0.94	0.81	0.03	0.26	1.32
Quick Ratio	3.87	3.87	18.81	5.21	2.31	1.45
Current Ratio	13.64	13.64	34.62	23.73	10.48	4.63
Return on Equity (ROE)	-58.18%	-58.18%	0.85%	-4.22%	-3.60%	0.68%
Return on Assets (ROA)	-33.47%	-33.47%	0.76%	-2.61%	-1.54%	0.30%
Return on Invested Capital (ROIC)	-54.98%	-56.86%	1.31%	-4.73%	-2.95%	0.66%
Return on Capital Employed (ROCE)	-62.10%	-62.10%	1.20%	-3.00%	-2.90%	0.70%
Earnings Yield	-54.23%	-46.60%	0.54%	-1.15%	-2.65%	0.33%
FCF Yield	-	-28.23%	-12.53%	-14.73%	-7.29%	-4.01%
Buyback Yield / Dilution	-31.92%	-31.92%	-10.14%	-93.34%	0.00%	0.00%
Total Shareholder Return	-31.92%	-31.92%	-10.14%	-93.34%	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.