Anmol India Q3 FY26: Profitability Rebounds Sharply Despite Revenue Volatility

Feb 12 2026 08:53 PM IST
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Anmol India Ltd., a micro-cap coal import and supply company, reported a dramatic turnaround in profitability for Q3 FY26, with net profit surging to ₹2.94 crores—a staggering 4,100% quarter-on-quarter increase from ₹0.07 crores in Q2 FY26. However, this recovery comes against a backdrop of persistent revenue volatility and a stock price that has plummeted 40.86% over the past year, currently trading at ₹12.03 with a market capitalisation of just ₹68 crores.
Anmol India Q3 FY26: Profitability Rebounds Sharply Despite Revenue Volatility
Net Profit (Q3 FY26)
₹2.94 Cr
▲ 4,100% QoQ
Revenue Growth (YoY)
+19.67%
YoY Expansion
Operating Margin
1.70%
▲ 128 bps QoQ
PAT Margin
0.97%
▲ 94 bps QoQ

The December 2025 quarter marked a significant improvement from the dismal Q2 FY26 performance, where the company barely scraped a profit of ₹0.07 crores. Net sales for Q3 FY26 stood at ₹303.16 crores, representing a healthy 32.80% sequential growth and 19.67% year-on-year expansion. Despite these encouraging quarterly numbers, investors remain cautious, with the stock trading 44.79% below its 52-week high of ₹21.79, reflecting deep-seated concerns about the company's long-term trajectory and operational consistency.

Financial Performance: A Quarter of Sharp Recovery

Anmol India's Q3 FY26 results reveal a company attempting to stabilise after a challenging preceding quarter. Net sales of ₹303.16 crores grew 32.80% quarter-on-quarter, reversing the severe 60.46% contraction witnessed in Q2 FY26. On a year-on-year basis, revenue expanded 19.67%, demonstrating some resilience in the coal trading business despite challenging market conditions.

Quarter Net Sales (₹ Cr) QoQ % YoY % Net Profit (₹ Cr) PAT Margin %
Dec'25 303.16 +32.80% +19.67% 2.94 0.97%
Sep'25 228.29 -60.46% +22.88% 0.07 0.03%
Jun'25 577.36 +83.74% +10.83% 5.72 0.99%
Mar'25 314.23 +24.04% 1.60 0.51%
Dec'24 253.32 +36.35% 0.38 0.15%
Sep'24 185.78 -64.34% 1.01 0.54%
Jun'24 520.93 4.00 0.77%

The profitability recovery was driven primarily by improved operating margins. Operating profit (excluding other income) jumped to ₹5.14 crores in Q3 FY26 from ₹0.97 crores in Q2 FY26, pushing operating margins to 1.70% from a meagre 0.42%. This 128 basis point sequential expansion suggests better cost management and potentially improved realisation from coal trading activities. Profit before tax surged to ₹3.93 crores from ₹0.09 crores, whilst net profit climbed to ₹2.94 crores—a dramatic improvement that lifted PAT margins to 0.97% from 0.03%.

However, the quarterly volatility remains a persistent concern. Revenue swings between quarters have been extreme, with Q2 FY26 witnessing a 60.46% contraction followed by Q3's 32.80% rebound. This pattern of erratic performance undermines investor confidence and suggests the company operates in a highly unpredictable business environment, likely influenced by commodity price fluctuations, customer concentration, and working capital constraints.

Net Sales (Q3 FY26)
₹303.16 Cr
▲ 32.80% QoQ | ▲ 19.67% YoY
Net Profit (Q3 FY26)
₹2.94 Cr
▲ 4,100% QoQ | ▲ 673.68% YoY
Operating Margin
1.70%
▲ 128 bps QoQ
PAT Margin
0.97%
▲ 94 bps QoQ

Operational Challenges: The Other Income Dependency

A critical red flag in Anmol India's financial structure is the disproportionate reliance on other income to support profitability. In Q3 FY26, other income stood at ₹2.26 crores, representing 57.51% of profit before tax. This heavy dependence on non-operating income raises questions about the sustainability of core business profitability and suggests the coal trading operations themselves generate razor-thin margins.

⚠️ Critical Concern: Non-Operating Income Dependency

Other income constituted 57.51% of PBT in Q3 FY26, indicating that more than half of pre-tax profits came from sources outside core coal trading operations. This structural weakness undermines earnings quality and raises sustainability concerns about the business model.

The company's return on equity, whilst appearing healthy at 21.00% on average, has deteriorated significantly to just 7.23% in the latest period—a sharp decline that reflects compressed profitability and inefficient capital deployment. Similarly, return on capital employed has plummeted from an average of 32.98% to 8.14% currently, signalling deteriorating operational efficiency and suboptimal returns on invested capital.

Balance sheet metrics present a mixed picture. Long-term debt stood at ₹40.83 crores as of March 2025, essentially flat compared to ₹40.90 crores in the previous year. However, with an average debt-to-EBITDA ratio of 5.92x, the company operates with elevated leverage that constrains financial flexibility. The interest coverage ratio (EBIT to interest) averages just 2.66x—adequate but not comfortable, particularly given the volatility in operating profits. Net debt to equity of 0.76x indicates moderate leverage, though working capital fluctuations remain a persistent challenge, as evidenced by the negative ₹152 crores cash flow from operations in FY25.

The Coal Trading Conundrum: Margin Pressures and Market Dynamics

Anmol India operates in the coal import and supply industry—a sector characterised by commodity price volatility, intense competition, and thin margins. The company's operating margins have ranged between 0.42% and 1.76% over recent quarters, reflecting the low-margin nature of coal trading where pricing power is limited and profitability depends heavily on volume throughput and efficient working capital management.

The dramatic revenue swings suggest the company may be dependent on a concentrated customer base or project-based orders that create lumpy revenue patterns. The 60.46% revenue contraction in Q2 FY26 followed by a 32.80% rebound in Q3 FY26 indicates an inability to maintain steady order flows—a significant operational weakness that creates earnings unpredictability and complicates financial planning.

Five-Year Performance: Declining Momentum

Over the past five years, Anmol India has achieved 13.80% sales growth CAGR, which appears respectable on the surface. However, EBIT growth has contracted at -1.86% CAGR over the same period, revealing that top-line expansion has not translated into sustainable bottom-line improvement. This divergence between revenue growth and profit decline underscores deteriorating operational efficiency and margin compression.

The company's working capital management appears problematic. Cash flow from operations turned sharply negative at ₹-139 crores in FY25 after generating positive ₹191 crores in FY24, driven by a ₹152 crores adverse movement in working capital. This suggests the company is locking up increasing amounts of capital in receivables and inventory—a dangerous trend for a low-margin trading business that requires efficient capital turnover.

Peer Comparison: Valuation Discount Reflects Quality Concerns

Within the miscellaneous sector peer group, Anmol India trades at a significant valuation discount, reflecting market scepticism about its business quality and growth prospects. The company's P/E ratio of 8.81x compares favourably to peers like Yash Chemex (36.46x) and Alkosign (20.61x), but this discount appears warranted given the operational challenges and earnings volatility.

Company P/E (TTM) P/BV ROE % Debt/Equity Market Cap (₹ Cr)
Anmol India 8.81 0.64 21.00% 0.76 68
Yash Chemex 36.46 1.63 7.89% 0.29
Alkosign 20.61 2.33 3.43% 0.40
Mysore Petro 8.05 0.30 7.19% -0.11
Sundaram Multi. NA (Loss Making) 0.88 2.10% 0.13

Anmol India's price-to-book ratio of 0.64x is amongst the lowest in its peer group, trading at a 36% discount to book value. Whilst this might appear attractive on the surface, it reflects investor concerns about asset quality, earnings sustainability, and future growth prospects. The company's higher ROE of 21.00% (average) compared to peers like Alkosign (3.43%) and Mysore Petro (7.19%) provides some justification for a valuation premium, but the recent deterioration to 7.23% undermines this advantage.

Valuation Analysis: Cheap for a Reason

At the current price of ₹12.03, Anmol India trades at attractive valuation multiples on the surface: P/E of 8.81x, P/BV of 0.64x, and EV/EBITDA of 8.46x. These metrics suggest the stock is undervalued relative to historical norms and peer group averages. However, the valuation discount appears justified given the company's operational challenges, earnings volatility, and deteriorating return metrics.

P/E Ratio (TTM)
8.81x
vs Industry 27x
Price to Book
0.64x
36% discount to book
EV/EBITDA
8.46x
Moderate multiple
Dividend Yield
No dividend

The stock's valuation grade has fluctuated between "Attractive" and "Very Attractive" over the past year, currently sitting at "Attractive". However, this assessment focuses purely on price multiples without adequately weighing the quality concerns and operational risks. The absence of dividend payments eliminates any income component for investors, making the investment case entirely dependent on capital appreciation—a risky proposition given the 40.86% decline over the past year.

Shareholding Pattern: Promoter Stake Reduction Raises Questions

The shareholding pattern reveals a significant reduction in promoter holdings from 57.08% in March 2025 to 50.20% by June 2025—a 6.88 percentage point decline that coincided with increased non-institutional holdings rising from 42.90% to 49.80%. This promoter stake dilution, whilst not necessarily negative, raises questions about promoter confidence and commitment, particularly when combined with the substantial 38.28% pledge of promoter shares.

Quarter Promoter % FII % MF % Non-Inst %
Dec'25 50.20% 0.00% 0.00% 49.80%
Sep'25 50.20% 0.00% 0.00% 49.80%
Jun'25 50.20% 0.00% 0.00% 49.80%
Mar'25 57.08% 0.01% 0.00% 42.90%
Dec'24 57.08% 0.04% 0.00% 42.87%

The complete absence of institutional investors—zero FII holdings, zero mutual fund holdings, and zero insurance company holdings—is a glaring red flag. Institutional investors typically conduct rigorous due diligence before investing, and their complete absence suggests serious concerns about corporate governance, business model sustainability, or growth prospects. The high promoter pledge of 38.28% further compounds concerns about financial stress and limits the promoters' ability to support the stock during market downturns.

Stock Performance: Severe Underperformance Across All Timeframes

Anmol India's stock performance has been dismal across virtually all timeframes, with the share price declining 40.86% over the past year whilst the Sensex gained 9.85%—a negative alpha of 50.71 percentage points. The underperformance has been even more severe over longer periods: down 78.90% over two years (vs Sensex +17.73%), and down 57.54% over three years (vs Sensex +37.89%).

Period Stock Return Sensex Return Alpha
1 Week +1.69% +0.43% +1.26%
1 Month -11.48% -0.24% -11.24%
3 Month -23.28% -0.94% -22.34%
6 Month -26.51% +4.29% -30.80%
YTD -13.27% -1.81% -11.46%
1 Year -40.86% +9.85% -50.71%
2 Years -78.90% +17.73% -96.63%
3 Years -57.54% +37.89% -95.43%

The stock currently trades at ₹12.03, down 44.79% from its 52-week high of ₹21.79 but only 5.25% above its 52-week low of ₹11.43. The technical picture is unambiguously negative, with the stock trading below all key moving averages: 5-day (₹12.03), 20-day (₹12.29), 50-day (₹13.28), 100-day (₹14.31), and 200-day (₹15.60). The overall technical trend remains "Mildly Bearish", with most weekly indicators flashing bearish signals.

The stock's beta of 1.50 indicates it is 50% more volatile than the broader market—a high-risk characteristic that amplifies losses during market downturns. With a one-year volatility of 46.90% compared to Sensex volatility of 11.44%, Anmol India falls squarely into the "HIGH RISK LOW RETURN" category—the worst possible quadrant for investors seeking risk-adjusted returns.

Investment Thesis: Mixed Signals with Structural Concerns

The investment case for Anmol India presents a complex picture of tactical improvement overshadowed by strategic weaknesses. The company's Mojo score of 34/100 places it firmly in "SELL" territory, reflecting the preponderance of negative factors despite some attractive valuation metrics.

Valuation
Attractive
Quality Grade
Below Average
Financial Trend
Positive
Technical Trend
Mildly Bearish

The company's quality assessment has deteriorated from "Good" in earlier years to "Below Average" currently, driven by the -1.86% CAGR decline in EBIT over five years and structural weaknesses in the business model. Whilst the short-term financial trend has turned "Positive" based on Q3 FY26's recovery, this improvement appears fragile given the historical pattern of quarterly volatility and the heavy dependence on non-operating income.

"A single quarter's recovery cannot obscure the fundamental challenges facing Anmol India: razor-thin margins, extreme revenue volatility, and deteriorating return on capital—all hallmarks of a struggling trading business."

Key Strengths & Risk Factors

✅ Key Strengths

Attractive Valuation Multiples: P/E of 8.81x and P/BV of 0.64x offer significant discount to peers and historical norms.
Q3 FY26 Profitability Recovery: Net profit surged to ₹2.94 crores from ₹0.07 crores, demonstrating potential for tactical turnarounds.
Positive YoY Revenue Growth: 19.67% YoY sales growth in Q3 FY26 shows some underlying business momentum.
Improved Operating Margins: Operating margin expanded to 1.70% from 0.42%, indicating better cost management.
Stable Debt Levels: Long-term debt remained flat at ₹40.83 crores, avoiding excessive leverage expansion.

⚠️ Key Concerns

Extreme Revenue Volatility: Quarterly sales swings of -60% to +84% create unpredictable earnings and undermine investor confidence.
Heavy Other Income Dependency: 57.51% of PBT from non-operating sources questions core business profitability sustainability.
Deteriorating Return Metrics: ROE collapsed to 7.23% from 21.00% average; ROCE down to 8.14% from 32.98% average.
Negative Operating Cash Flow: ₹-139 crores cash outflow in FY25 signals severe working capital management issues.
Zero Institutional Holdings: Complete absence of FIIs, mutual funds, and insurance companies raises serious red flags.
High Promoter Pledge: 38.28% of promoter shares pledged indicates financial stress and limits support capability.
Severe Stock Underperformance: Down 40.86% over one year with negative alpha of 50.71 percentage points vs Sensex.

Outlook: What to Watch

Positive Catalysts

Revenue Stabilisation: Consistent quarterly sales above ₹300 crores for 3+ quarters would signal business model improvement.
Margin Expansion: Operating margins sustainably above 2% would demonstrate pricing power and operational efficiency.
Working Capital Improvement: Positive operating cash flow generation would address liquidity concerns.
Institutional Interest: Entry of mutual funds or FIIs would validate business quality and governance.

Red Flags to Monitor

Further Promoter Stake Reduction: Additional decline below 50% would be extremely concerning.
Increased Promoter Pledging: Any rise above current 38.28% would signal acute financial distress.
Continued Revenue Volatility: Another quarter of 40%+ revenue decline would confirm structural business issues.
Margin Compression: Operating margins falling back below 1% would indicate unsustainable cost structure.
Negative Operating Cash Flow: Continuation into FY26 would raise serious going concern questions.

The Verdict: Avoid This Value Trap

SELL

Score: 34/100

For Fresh Investors: Avoid initiating positions. The attractive valuation multiples mask fundamental business quality issues, extreme earnings volatility, and structural concerns that make this a classic value trap. The complete absence of institutional investors and high promoter pledging are serious red flags that outweigh any apparent valuation discount.

For Existing Holders: Consider exiting on any relief rallies. Whilst Q3 FY26 showed tactical improvement, the pattern of quarterly volatility, deteriorating return metrics, and negative operating cash flows suggest the business model is fundamentally challenged. The 40.86% decline over the past year reflects these underlying weaknesses, and further downside remains likely.

Fair Value Estimate: ₹10.50 (13% downside from current levels). The stock's intrinsic value is constrained by poor earnings quality, operational inconsistency, and structural business model weaknesses that justify a significant discount to book value.

Note- ROCE= (EBIT - Other income)/(Capital Employed - Cash - Current Investments)

⚠️ Investment Disclaimer

This article is for educational and informational purposes only and should not be construed as financial advice. Investors should conduct their own due diligence, consider their risk tolerance and investment objectives, and consult with a qualified financial advisor before making any investment decisions.

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