SCL Shield Corporation Limited

Shield Corporation Limited (SCL) financial ratios

Shield Corporation Limited earned a net margin of -0.4% in FY2025 against a five-year average of 0.3% (Food & Personal Care Products median 3.0%). Return on equity was -1.4%, compared with a sector median of 12.0%. The current ratio stood at 1.10× and debt was 65.7% of equity. Cash took about 94 days to cycle through receivables, inventory and payables.

FY2025 vs the Food & Personal Care Products median

Gross margin: 23.5%; Sector median 20.8%
Operating margin: 0.5%; Sector median 7.3%
Net margin: -0.4%; Sector median 3.0%
Return on equity (ROE): -1.4%; Sector median 12.0%
Return on assets (ROA): -0.5%; Sector median 4.5%
Current ratio: 1.10×; Sector median 1.21×
Debt to equity: 65.7%; Sector median 31.9%
Asset turnover: 1.19×; Sector median 1.30×

Median of the 25 companies in the sector with the figure for their latest fiscal year.

SCL financial ratios (annual) (Rs mn)
Rs mn	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	23.5%	22.5%	26.0%	24.0%	30.9%	24.3%	31.3%	36.4%	34.5%	32.7%
EBITDA margin	4.7%	1.4%	12.2%	7.2%	16.7%	8.8%	9.5%	9.4%	8.5%	7.3%
Operating margin	0.5%	(1.7%)	9.9%	4.4%	13.3%	4.8%	7.4%	7.5%	5.8%	4.9%
Pre-tax margin	(0.4%)	(10.8%)	4.8%	1.0%	10.6%	(1.2%)	4.8%	5.8%	5.2%	4.4%
Net margin	(0.4%)	(9.4%)	3.3%	0.7%	7.2%	(1.1%)	1.4%	4.0%	2.9%	3.0%
Effective tax rate	—	—	31.0%	31.1%	31.7%	—	71.6%	30.8%	43.4%	30.8%
Returns
Return on equity (ROE)	(1.4%)	(52.4%)	21.4%	3.0%	28.5%	(4.0%)	5.9%	18.0%	14.3%	—
Return on assets (ROA)	(0.5%)	(12.8%)	5.4%	0.9%	10.5%	(1.4%)	2.4%	8.3%	6.5%	—
Return on invested capital (ROIC)	—	—	11.0%	3.4%	13.7%	—	3.9%	11.7%	9.6%	—
Liquidity
Current ratio	1.10×	0.71×	0.91×	0.87×	1.20×	1.08×	0.92×	1.12×	1.22×	1.15×
Quick ratio	0.28×	0.15×	0.26×	0.18×	0.39×	0.28×	0.19×	0.38×	0.20×	0.20×
Leverage
Debt to equity	65.7%	189.5%	196.4%	230.1%	113.5%	155.6%	132.1%	74.5%	70.2%	50.2%
Debt to capital	39.6%	65.5%	66.3%	69.7%	53.2%	60.9%	56.9%	42.7%	41.2%	33.4%
Debt to assets	33.2%	44.1%	50.2%	57.9%	44.6%	53.2%	49.7%	35.1%	31.3%	23.0%
Assets to equity	2.81×	4.08×	3.94×	3.27×	2.72×	2.80×	2.40×	2.18×	2.21×	—
Efficiency
Asset turnover	1.19×	1.37×	1.64×	1.36×	1.45×	1.32×	1.79×	2.04×	2.21×	—
Receivable days days	29	30	23	26	33	27	19	16	12	—
Inventory days days	131	118	104	119	120	127	102	95	97	—
Payable days days	65	66	44	38	33	28	29	38	39	—
Cash conversion cycle days	94	82	83	107	120	127	92	73	70	—
Dividends
Dividend payout ratio	—	—	0.0%	43.9%	0.0%	—	56.1%	28.7%	40.1%	41.6%
Earnings retention rate	—	—	1.00×	0.56×	1.00×	—	0.44×	0.71×	0.60×	0.58×

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.

SCL: frequently asked questions

What is SCL's EPS?

Shield Corporation Limited reported basic earnings per share of Rs -3.25 for FY2025 (Jul 2024 – Jun 2025).

Does SCL pay dividends?

Shield Corporation Limited did not declare a cash dividend for FY2025.

What was SCL's revenue and profit in FY2025?

Shield Corporation Limited reported revenue of Rs 3.0 bn and profit attributable to shareholders of -Rs 12.7 mn for FY2025 (Jul 2024 – Jun 2025).

What is SCL's book value per share?

Shield Corporation Limited's book value per share was Rs 290.66 at the end of FY2025.

Information only, not investment advice.