DIIL Diamond Industries Limited

Diamond Industries Limited (DIIL) financial ratios

Diamond Industries Limited earned a net margin of 5.5% in FY2026 against a five-year average of -211.4% (Miscellaneous median 7.2%). Return on equity was 12.2%, compared with a sector median of 12.0%. The current ratio stood at 0.90× and debt was 32.5% of equity. Cash took about -9 days to cycle through receivables, inventory and payables.

FY2026 vs the Miscellaneous median

Gross margin: 9.1%; Sector median 32.7%
Operating margin: 6.3%; Sector median 11.8%
Net margin: 5.5%; Sector median 7.2%
Return on equity (ROE): 12.2%; Sector median 12.0%
Return on assets (ROA): 6.0%; Sector median 5.4%
Current ratio: 0.90×; Sector median 1.13×
Debt to equity: 32.5%; Sector median 32.5%
Asset turnover: 1.08×; Sector median 0.55×
Dividend payout ratio: 23.5%; Sector median 0.0%

Median of the 21 companies in the sector with the figure for their latest fiscal year.

DIIL financial ratios (annual) (Rs mn)
Rs mn	FY2026 * Jul 2025 – Jun 2026	FY2025 * Jul 2024 – Jun 2025	FY2024 * Jul 2023 – Jun 2024	FY2023 Jul 2022 – Jun 2023	FY2022 Jul 2021 – Jun 2022	FY2021 Jul 2020 – Jun 2021	FY2020 Jul 2019 – Jun 2020	FY2019 * Jul 2018 – Jun 2019	FY2018 Jul 2017 – Jun 2018	FY2017 Jul 2016 – Jun 2017	FY2016 Jul 2015 – Jun 2016
Profitability
Gross margin	9.1%	(833.6%)	—	3.5%	9.9%	10.2%	8.8%	—	(11.7%)	(0.4%)	16.9%
EBITDA margin	7.3%	(805.5%)	—	(1.8%)	4.6%	23.1%	15.2%	—	7.2%	(63.7%)	6.4%
Operating margin	6.3%	(847.3%)	—	(2.8%)	4.1%	17.7%	15.2%	—	(7.5%)	(65.5%)	4.0%
Pre-tax margin	5.2%	(847.0%)	—	(2.8%)	3.8%	16.6%	0.8%	—	(8.8%)	(65.9%)	10.6%
Net margin	5.5%	(849.5%)	—	(4.5%)	3.0%	20.5%	2.4%	—	15.2%	(67.0%)	4.3%
Effective tax rate	(6.8%)	—	—	—	21.3%	(23.7%)	(191.4%)	—	—	—	59.4%
Returns
Return on equity (ROE)	12.2%	(68.5%)	(10.1%)	(16.8%)	20.3%	15.8%	0.1%	(14.8%)	12.2%	(184.6%)	—
Return on assets (ROA)	6.0%	(30.5%)	(4.7%)	(6.4%)	7.0%	6.5%	0.1%	(7.0%)	2.5%	(76.3%)	—
Return on invested capital (ROIC)	8.5%	—	—	—	13.3%	10.0%	1.0%	—	—	—	—
Liquidity
Current ratio	0.90×	0.51×	2.06×	0.90×	1.11×	0.99×	0.46×	0.45×	0.50×	0.61×	2.92×
Quick ratio	0.59×	—	0.40×	0.20×	0.42×	0.48×	0.46×	0.40×	0.45×	0.46×	1.46×
Leverage
Debt to equity	32.5%	67.9%	55.7%	59.3%	47.9%	58.4%	72.8%	84.2%	63.2%	450.8%	16.5%
Debt to capital	24.5%	40.4%	35.8%	37.2%	32.4%	36.9%	42.1%	45.7%	38.7%	81.8%	14.2%
Debt to assets	17.1%	28.6%	26.0%	27.8%	15.8%	21.4%	35.0%	35.6%	32.8%	13.3%	11.9%
Assets to equity	2.05×	2.25×	2.14×	2.63×	2.90×	2.44×	2.21×	2.12×	4.79×	2.42×	—
Efficiency
Asset turnover	1.08×	0.04×	0.00×	1.41×	2.36×	0.32×	0.02×	0.00×	0.17×	1.14×	—
Receivable days days	33	781	—	—	—	—	—	—	—	—	—
Inventory days days	—	—	—	103	59	204	183	237	180	73	—
Payable days days	42	113	—	82	60	244	900	902	949	114	—
Cash conversion cycle days	(9)	667	—	21	(2)	(40)	(720)	(668)	(772)	(41)	—
Dividends
Dividend payout ratio	23.5%	—	—	—	0.0%	0.0%	0.0%	—	0.0%	—	0.0%
Earnings retention rate	0.76×	—	—	—	1.00×	1.00×	1.00×	—	1.00×	—	1.00×

Ratios as reported for each fiscal year; returns are on average equity / assets. Debt ratios are percentages; turnover in times; working-capital measures in days.

DIIL: frequently asked questions

What is DIIL's EPS?

Diamond Industries Limited reported basic earnings per share of Rs 4.25 for FY2026 (Jul 2025 – Jun 2026).

What is DIIL's P/E ratio?

At the closing price of Rs 70.13 on 16 Oct 2026, DIIL trades at a P/E of 16.5× based on EPS of Rs 4.25 (FY2026).

Does DIIL pay dividends?

Yes. Diamond Industries Limited declared a dividend of Rs 2.00 per share for FY2026. At Rs 70.13 that is a dividend yield of 2.9%.

What was DIIL's revenue and profit in FY2026?

Diamond Industries Limited reported revenue of Rs 693.9 mn and profit attributable to shareholders of Rs 38.3 mn for FY2026 (Jul 2025 – Jun 2026).

What is DIIL's book value per share?

Diamond Industries Limited's book value per share was Rs 47.01 at the end of FY2026. The shares trade at 1.49× book value.

Information only, not investment advice.