Essen Speciality Films (NSE:ESFL) EPS (Basic): ₹-1.62 (TTM As of Mar. 2026)


NSE:ESFL Essen Speciality Films Ltd NSE:ESFL
57 GF Score
Price ₹117.15
GF Value ₹243.69
Valuation Possible Value Trap
! 4 Warning Signs
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What is Essen Speciality Films EPS (Basic)?

Essen Speciality Films NSE:ESFL -0.30% 57 EPS (Basic) is ₹-1.62 as of Mar. 2026. GuruFocus rates NSE:ESFL with a GF Score™ of 57/100 and a GF Value™ of ₹243.69 (Possible Value Trap). The stock has 4 warning signs investors should review.

Essen Speciality Films's basic earnings per share (Basic EPS) for the three months ended in Mar. 2026 was ₹-3.54. Its basic earnings per share (Basic EPS) for the trailing twelve months (TTM) ended in Mar. 2026 was ₹-1.62.

Essen Speciality Films's EPS (Diluted) for the three months ended in Mar. 2026 was ₹-3.54. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was ₹-1.62.

Essen Speciality Films's EPS without NRI for the three months ended in Mar. 2026 was ₹-3.77. Its EPS without NRIearnings per share without non-recurring items for the trailing twelve months (TTM) ended in Mar. 2026 was -1.66.

During the past 12 months, Essen Speciality Films's average EPS without NRIGrowth Rate was -135.10% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the EPS without NRI Growth Rate using EPS without NRI data.

During the past 7 years, Essen Speciality Films's highest 3-Year average EPS without NRI Growth Rate was 31.20% per year. The lowest was 15.90% per year. And the median was 19.90% per year.

Essen Speciality Films  (NSE:ESFL) EPS (Basic) Explanation

EPS is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.

Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.

Essen Speciality Films EPS (Basic) Related Terms

Essen Speciality Films EPS (Basic) Historical Data

* Premium members only.

The historical data trend for Essen Speciality Films's EPS (Basic) 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 EPS (Basic) Chart

Essen Speciality Films Annual Data
Trend Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
EPS (Basic)
Get a 7-Day Free Trial 2.08 5.72 5.73 4.65 -1.63

Essen Speciality Films Quarterly Data
Mar20 Mar21 Mar22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EPS (Basic) 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 -1.83 0.72 2.09 -0.89 -3.54
NSE:ESFL
57GF Score
Essen Speciality Films Ltd NSE:ESFL
EPS (Basic) is just one metric. See GF Score™, valuation, warning signs, and more.
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Essen Speciality Films EPS (Basic) Calculation

EPS (Basic) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities.

Essen Speciality Films's Basic EPS for the fiscal year that ended in Mar. 2026 is calculated as

Basic EPS (A: Mar. 2026 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(-40.376-0)/24.771
=-1.63

Essen Speciality Films's Basic EPS for the quarter that ended in Mar. 2026 is calculated as

Basic EPS (Q: Mar. 2026 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(-88.001-0)/24.859
=-3.54

EPS (Basic) for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₹-1.62

* 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.

Frequently Asked Questions Learn more about EPS (Basic) →
What does a EPS (Basic) of ₹-1.62 mean?
Essen Speciality Films (NSE:ESFL) has a EPS (Basic) of ₹-1.62 as of Mar. 2026. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Essen Speciality Films and its competitors.
Is Essen Speciality Films' EPS (Basic) too high?
Essen Speciality Films' current EPS (Basic) is ₹-1.62. Overall, Essen Speciality Films has a GF Score™ of 57/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Essen Speciality Films' EPS (Basic) compare to SN and SGI?
Essen Speciality Films' EPS (Basic) of ₹-1.62 can be compared against companies in the Furnishings, Fixtures & Appliances industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS (Basic) for a Furnishings, Fixtures & Appliances company?
A good EPS (Basic) depends on the Furnishings, Fixtures & Appliances industry context. However, EPS (Basic) 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 EPS (Basic) mean?
A high EPS (Basic) can signal that a stock is expensive relative to its fundamentals. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Essen Speciality Films and its competitors. Essen Speciality Films's current EPS (Basic) is ₹-1.62. 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 ₹243.69, compared to a current price of ₹117.15 — trading 51.9% below its estimated fair value. The current EPS (Basic) is ₹-1.62. Essen Speciality Films' overall GF Score™ is 57/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Basic) calculated?
EPS (Basic) is calculated from a company's financial statements. For Essen Speciality Films (NSE:ESFL), the current EPS (Basic) is ₹-1.62 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 ₹117.15 is trading 51.9% below its estimated GF Value™ of ₹243.69. GuruFocus considers Essen Speciality Films to be Possible Value Trap.

Key valuation signals for NSE:ESFL:

  • EPS (Basic): ₹-1.62
  • GF Value™: ₹243.69 vs. price of ₹117.15 (51.9% below fair value)
  • GF Score™: 57/100 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.
57GF Score

Get the complete analysis for NSE:ESFL

EPS (Basic) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹117.15
Price
₹243.69
GF Value