Essen Speciality Films (NSE:ESFL) Debt-to-EBITDA : -1.20 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

NSE:ESFL Essen Speciality Films Ltd NSE:ESFL
71 GF Score
Price ₹133.80
GF Value ₹209.80
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Essen Speciality Films Debt-to-EBITDA?

Essen Speciality Films NSE:ESFL -0.15% 71 Debt-to-EBITDA is -1.20 as of Mar. 2026. GuruFocus rates NSE:ESFL with a GF Score™ of 71/100 and a GF Value™ of ₹209.80 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 332 Furnishings, Fixtures & Appliances companies, Essen Speciality Films ranks worse than 94.88% on this metric.

Debt-to-EBITDA measures a company's ability to pay off its debt.

Essen Speciality Films's Short-Term Debt & Capital Lease Obligation for the quarter that ended in Mar. 2026 was ₹281 Mil. Essen Speciality Films's Long-Term Debt & Capital Lease Obligation for the quarter that ended in Mar. 2026 was ₹187 Mil. Essen Speciality Films's annualized EBITDA for the quarter that ended in Mar. 2026 was ₹-388 Mil. Essen Speciality Films's annualized Debt-to-EBITDA for the quarter that ended in Mar. 2026 was -1.20.

A high Debt-to-EBITDA ratio generally means that a company may spend more time to paying off its debt. According to Joel Tillinghast's BIG MONEY THINKS SMALL: Biases, Blind Spots, and Smarter Investing, a ratio of Debt-to-EBITDA exceeding four is usually considered scary unless tangible assets cover the debt.

The historical rank and industry rank for Essen Speciality Films's Debt-to-EBITDA or its related term are showing as below:

NSE:ESFL' s Debt-to-EBITDA Range Over the Past 10 Years
Min: 0.3   Med: 0.77   Max: 24.06
Current: 19.3

During the past 7 years, the highest Debt-to-EBITDA Ratio of Essen Speciality Films was 24.06. The lowest was 0.30. And the median was 0.77.

NSE:ESFL's Debt-to-EBITDA is ranked worse than
94.88% of 332 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 1.82 vs NSE:ESFL: 19.30

Essen Speciality Films  (NSE:ESFL) Debt-to-EBITDA Explanation

In the calculation of Debt-to-EBITDA, we use the total of Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation divided by EBITDA. In some calculations, Total Liabilities is used to for calculation.


Be Aware

A high Debt-to-EBITDA ratio generally means that a company may spend more time to paying off its debt.

According to Joel Tillinghast's BIG MONEY THINKS SMALL: Biases, Blind Spots, and Smarter Investing, a ratio of Debt-to-EBITDA exceeding four is usually considered scary unless tangible assets cover the debt.


Essen Speciality Films Debt-to-EBITDA Related Terms


Essen Speciality Films Debt-to-EBITDA Historical Data

* Premium members only.

The historical data trend for Essen Speciality Films's Debt-to-EBITDA can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Essen Speciality Films Debt-to-EBITDA Chart

Essen Speciality Films Annual Data
Trend Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Debt-to-EBITDA
Get a 7-Day Free Trial 1.95 0.31 0.00 0.74 24.06

Essen Speciality Films Quarterly Data
Mar20 Mar21 Mar22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Debt-to-EBITDA Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -1.24 0.00 0.70 0.00 -1.20

NSE:ESFL vs SN, SGI, MHK: Debt-to-EBITDA Comparison

For the Furnishings, Fixtures & Appliances subindustry, Essen Speciality Films's Debt-to-EBITDA, along with its competitors' market caps and Debt-to-EBITDA data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Essen Speciality Films Debt-to-EBITDA vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Essen Speciality Films's Debt-to-EBITDA distribution charts can be found below:

* The bar in red indicates where Essen Speciality Films's Debt-to-EBITDA falls into.


NSE:ESFL
71GF Score
Essen Speciality Films Ltd NSE:ESFL
Debt-to-EBITDA is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Essen Speciality Films Debt-to-EBITDA Calculation

Debt-to-EBITDA measures a company's ability to pay off its debt.

Essen Speciality Films's Debt-to-EBITDA for the fiscal year that ended in Mar. 2026 is calculated as

Debt-to-EBITDA=Total Debt / EBITDA
=(Short-Term Debt & Capital Lease Obligation + Long-Term Debt & Capital Lease Obligation) / EBITDA
=(281.005 + 186.615) / 19.433
=24.06

Essen Speciality Films's annualized Debt-to-EBITDA for the quarter that ended in Mar. 2026 is calculated as

Debt-to-EBITDA=Total Debt / EBITDA
=(Short-Term Debt & Capital Lease Obligation + Long-Term Debt & Capital Lease Obligation) / EBITDA
=(281.005 + 186.615) / -388.376
=-1.20

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

In the calculation of annual Debt-to-EBITDA, the EBITDA of the last fiscal year is used. In calculating the annualized quarterly data, the EBITDA data used here is four times the quarterly (Mar. 2026) EBITDA data.

Frequently Asked Questions Learn more about Debt-to-EBITDA →
What does a Debt-to-EBITDA of -1.20 mean?
Essen Speciality Films (NSE:ESFL) has a Debt-to-EBITDA of -1.20 as of Mar. 2026. Debt-to-EBITDA ratio represents the ratio of total debt to total earnings before interest, taxes, depreciation and amortization. View historical data on Essen Speciality Films. Over the past decade, Essen Speciality Films' Debt-to-EBITDA has ranged from 0.30 to 24.06. According to the industry distribution chart, Essen Speciality Films ranks #315 out of 332 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 94.9%.
Is Essen Speciality Films' Debt-to-EBITDA too high?
Essen Speciality Films' current Debt-to-EBITDA is -1.20. Over the past 10 years, this metric has ranged from a low of 0.30 to a high of 24.06. Based on the distribution chart, Essen Speciality Films ranks #315 out of 332 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, Essen Speciality Films has a GF Score™ of 71/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Essen Speciality Films' Debt-to-EBITDA compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Essen Speciality Films ranks #315 out of 332 companies for Debt-to-EBITDA. This places Essen Speciality Films in the lower half of its industry. The industry median Debt-to-EBITDA is 1.82. Historically, Essen Speciality Films' own Debt-to-EBITDA has ranged from 0.30 to 24.06 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Debt-to-EBITDA for a Furnishings, Fixtures & Appliances company?
The median Debt-to-EBITDA among Furnishings, Fixtures & Appliances companies is 1.82, based on 332 companies in the industry. Companies in the top quartile (top 25%) have a Debt-to-EBITDA significantly above this median, while those in the bottom quartile fall well below. However, Debt-to-EBITDA should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Debt-to-EBITDA mean?
A high Debt-to-EBITDA can signal that a stock is expensive relative to its fundamentals. Debt-to-EBITDA ratio represents the ratio of total debt to total earnings before interest, taxes, depreciation and amortization. View historical data on Essen Speciality Films. For the Furnishings, Fixtures & Appliances industry, the median Debt-to-EBITDA is 1.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Essen Speciality Films's current Debt-to-EBITDA is -1.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Essen Speciality Films stock overvalued right now?
Based on GuruFocus' analysis, Essen Speciality Films (NSE:ESFL) is currently considered Possible Value Trap. The stock's GF Value™ is ₹209.80, compared to a current price of ₹133.80 — trading 36.2% below its estimated fair value. The current Debt-to-EBITDA is -1.20. Essen Speciality Films' overall GF Score™ is 71/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Debt-to-EBITDA calculated?
Debt-to-EBITDA is calculated from a company's financial statements. For Essen Speciality Films (NSE:ESFL), the current Debt-to-EBITDA is -1.20 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Essen Speciality Films (NSE:ESFL) Overvalued in 2026?

Based on GuruFocus' analysis, Essen Speciality Films stock appears to be undervalued. The current stock price of ₹133.80 is trading 36.2% below its estimated GF Value™ of ₹209.80. GuruFocus considers Essen Speciality Films to be Possible Value Trap.

Key valuation signals for NSE:ESFL:

  • Debt-to-EBITDA: -1.20
  • GF Value™: ₹209.80 vs. price of ₹133.80 (36.2% below fair value)
  • GF Score™: 71/100 with 4 warning signs

No single metric tells the full story. See the NSE:ESFL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Essen Speciality Films Business Description

Address Survey No. 192, Shapar, Industrial Area, Plot No. A, Veraval, Rajkot, GJ, IND, 360002
Essen Speciality Films Ltd is a manufacturer and exporter of specialized plastic products in the home improvement and home furnishing industry, to renowned multinational modern trade retailers, such as IKEA, Walmart, Kmart, Bed Bath & Beyond, Rusta, Runsven, Kohl's, Kroger, etc. The product mix of the company makes it one-of-a-kind manufacturer in the world with ranges in the bath area and accessories, artificial plants & flowers, kitchen & dining, storage & organization, fitness & lifestyle, and outdoor & utility products all under one roof.
71GF Score

Get the complete analysis for NSE:ESFL

Debt-to-EBITDA is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹133.80
Price
₹209.80
GF Value