---
title: "Atma Industries Ltd (539246) — Share Price, Financials & Analysis"
symbol: "539246"
company: "Atma Industries Ltd"
canonical: "https://tapetide.com/stocks/539246"
isin: "INE805R01018"
bse_code: "539246"
sector: "Commercial Services"
industry: "Trading & Distributors"
generated_at: "2026-10-13T11:00:42.091Z"
---

# Atma Industries Ltd (539246)

Canonical page: https://tapetide.com/stocks/539246

## Company

- **BSE Code:** 539246
- **ISIN:** INE805R01018
- **Sector:** Commercial Services
- **Industry:** Trading & Distributors
- **Macro Sector:** Services
- **Stock Type:** EQUITY
- **Listed Since:** 2016-06-16
- **Face Value:** ₹10
- **F&O Eligible:** No
- **Website:** jeltrade.com

## About

Incorporated in 1986, Jyotirgamya Enterprises Ltd manufactures auto components for 4-wheeler industry[1]

## Latest Price

- **Price:** ₹178.25
- **Change:** 0 (0%)
- **Open:** ₹178.25
- **Day High:** ₹178.25
- **Day Low:** ₹178.25
- **Previous Close:** ₹178.25
- **Volume:** 10
- **As Of:** 2026-07-29T03:05:26+00:00

## Key Fundamentals

Price-based figures as of 2026-07-29T08:35:26+05:30.

Observed at 2026-10-13T04:30:20.591838Z.

- **Classification:** Microcap
- **EPS (TTM):** -₹0.21
- **Book Value:** ₹12.2
- **Price to Book:** 14.61
- **Dividend Yield:** 0%
- **ROE:** -1.35%
- **ROCE:** -1.16%
- **Debt to Equity:** 0.25
- **52-Week High:** ₹178.25
- **52-Week Low:** ₹134.6

## Key Insights

### Weaknesses

- Stock is trading at 14.6 times its book value
- Company has low interest coverage ratio.
- Promoter holding is low: 5.33%
- Company has a low return on equity of -0.70% over last 3 years.
- Company might be capitalizing the interest cost
- Promoter holding has decreased over last 3 years: -61.2%

## Growth Rates

| Metric | 1Y | 5Y |
| --- | --- | --- |
| net income growth | -400% | -8% |

## Financial Statements

### Quarterly Results

All figures in ₹ crore unless the row name says otherwise.

| Item | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | Jun 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Sales | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Expenses | 0 | 0 | 0.01 | 0 | 0 | 0.01 | 0 | 0 | 0 | 0.01 | 0.03 | 0.01 |
| Operating Profit | 0 | 0 | -0.01 | 0 | 0 | -0.01 | 0 | 0 | 0 | -0.01 | -0.03 | -0.01 |
| Other Income | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Depreciation | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Profit before tax | 0 | 0 | -0.01 | 0 | 0 | -0.01 | 0 | 0 | 0 | -0.01 | -0.03 | -0.01 |
| Tax % | — | — | 0 | — | — | 0 | — | — | — | 0 | 0 | 0 |
| Net Profit | 0 | 0 | -0.01 | 0 | 0 | -0.01 | 0 | 0 | 0 | -0.01 | -0.03 | -0.01 |
| EPS in Rs | 0 | 0 | -0.04 | 0 | 0 | -0.04 | 0 | 0 | 0 | -0.04 | -0.13 | -0.04 |

### Profit & Loss

All figures in ₹ crore unless the row name says otherwise.

| Item | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | TTM |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Sales | 0.3 | 0.52 | 0 | 0.01 | 0.07 | 0 | 0 | 0 | 0 | 0 |
| Expenses | 1.95 | 0.58 | 0.07 | 0.07 | 0.09 | 0.01 | 0.01 | 0.01 | 0.07 | 0.05 |
| Operating Profit | -1.65 | -0.06 | -0.07 | -0.06 | -0.02 | -0.01 | -0.01 | -0.01 | -0.07 | -0.05 |
| OPM % | -550 | -11.54 | — | -600 | -28.57 | 0 | — | — | — | — |
| Other Income | 0.09 | -0.05 | 0.03 | 0.03 | 0.03 | 0.01 | 0 | 0 | 0.03 | 0 |
| Interest | 0.01 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Depreciation | 0.02 | 0.02 | 0.01 | 0.01 | 0.01 | 0 | 0 | 0 | 0 | 0 |
| Profit before tax | -1.59 | -0.13 | -0.05 | -0.04 | 0 | 0 | -0.01 | -0.01 | -0.04 | -0.05 |
| Tax % | 0 | 0 | 0 | 0 | — | — | 0 | 0 | 0 | — |
| Net Profit | -1.59 | -0.13 | -0.05 | -0.03 | 0 | 0 | -0.01 | -0.01 | -0.04 | -0.05 |
| EPS in Rs | -6.91 | -0.57 | -0.22 | -0.13 | 0 | 0 | -0.04 | -0.04 | -0.17 | -0.21 |
| Dividend Payout % | 0 | 0 | 0 | 0 | — | — | 0 | 0 | 0 | — |

### Balance Sheet

All figures in ₹ crore unless the row name says otherwise.

| Item | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Equity Capital | 1 | 2.3 | 2.3 | 2.3 | 2.3 | 2.3 | 2.3 | 2.3 | 2.3 | 2.3 |
| Reserves | 1.88 | 0.79 | 0.66 | 0.61 | 0.57 | 0.57 | 0.57 | 0.56 | 0.55 | 0.51 |
| Borrowings | 0.33 | 0.3 | 0.27 | 0.25 | 0.25 | 0.25 | 0 | 0.25 | 0.25 | 0.69 |
| Other Liabilities | 0.86 | 0.91 | 0.74 | 0.65 | 0.71 | 0.74 | 0.98 | 0.73 | 1.53 | 1.5 |
| Total Liabilities | 4.07 | 4.3 | 3.97 | 3.81 | 3.83 | 3.86 | 3.85 | 3.84 | 4.63 | 5 |
| Fixed Assets | 0.08 | 1.85 | 1.84 | 1.82 | 1.82 | 1.81 | 1.81 | 1.81 | 1.8 | 1.8 |
| CWIP | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Investments | 0.75 | 0.49 | 0.4 | 0.38 | 0.38 | 0.38 | 0.38 | 0.38 | 0.38 | 0.38 |
| Other Assets | 3.24 | 1.96 | 1.73 | 1.61 | 1.63 | 1.67 | 1.66 | 1.65 | 2.45 | 2.82 |
| Total Assets | 4.07 | 4.3 | 3.97 | 3.81 | 3.83 | 3.86 | 3.85 | 3.84 | 4.63 | 5 |

### Cash Flow

All figures in ₹ crore unless the row name says otherwise.

| Item | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Cash from Operating Activity | 0.06 | -0.45 | 0.45 | -0.09 | -0.03 | 0.29 | 0 | 0.01 | 0.79 | -0.1 |
| Cash from Investing Activity | -0.11 | 0.49 | -0.38 | 0.04 | 0.03 | -0.28 | 0.01 | -0.01 | -0.79 | -0.32 |
| Cash from Financing Activity | -0.03 | -0.03 | -0.03 | -0.03 | 0 | 0 | 0 | 0 | 0 | 0.44 |
| Net Cash Flow | -0.09 | 0.01 | 0.04 | -0.07 | 0 | 0.01 | 0.01 | 0.01 | 0 | 0.02 |
| Free Cash Flow | 0.06 | -0.45 | 0.45 | -0.09 | -0.03 | 0.29 | 0 | 0.01 | 0.79 | -0.1 |
| CFO/OP | -150 | 27 | -750 | 129 | 50 | -1450 | 0 | -100 | -7900 | 143 |

### Ratios

| Item | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Debtor Days | 452.16 | 243.33 | 238.65 | — | 7665 | 1199.29 | — | — | — | — |
| Inventory Days | 75.52 | 151.03 | 21.47 | — | 365 | 0 | — | — | — | — |
| Days Payable | 169.91 | 339.83 | 268.38 | — | 10585 | — | — | — | — | — |
| Cash Conversion Cycle | 357.77 | 54.54 | -8.26 | — | -2555 | 1199.29 | — | — | — | — |
| Working Capital Days | 866.19 | 498.83 | -119.33 | — | -6935 | -2659.29 | — | — | — | — |
| ROCE % | -1.23 | -48.48 | -1.51 | -1.56 | -1.27 | 0 | 0 | -0.33 | -0.32 | -1.21 |

## Shareholding Pattern

### Quarterly

| Category | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | Jun 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Promoters | 66.51% | 66.51% | 66.51% | 66.51% | 9.99% | 5.33% | 5.33% | 5.33% | 5.33% | 5.33% | 5.33% | 5.33% |
| FIIs | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| DIIs | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| Government | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| Public | 33.01% | 33.01% | 33.01% | 29.92% | 53.19% | 49.47% | 49.48% | 49.48% | 48.33% | 48.54% | 48.54% | 48.54% |
| Others | 0.48% | 0.48% | 0.48% | 3.57% | 36.83% | 45.2% | 45.19% | 45.19% | 46.34% | 46.13% | 46.13% | 46.13% |
| No. of Shareholders | 615 | 615 | 615 | 618 | 624 | 629 | 628 | 630 | 638 | 639 | 637 | 641 |

## Technical Indicators

Derived from daily closing prices and recomputed each trading session; values move with the market.

- **Overall Signal:** Strong Buy
- **Buy / Neutral / Sell:** 10 / 5 / 4

### Moving Averages — summary: **Strong Buy**

| Indicator | Value | Signal |
| --- | --- | --- |
| SMA (10) | 162.53 | Buy |
| EMA (10) | 163.01 | Buy |
| SMA (20) | 150.3 | Buy |
| EMA (20) | 152.85 | Buy |
| SMA (50) | 122.94 | Buy |
| EMA (50) | 143.77 | Buy |
| SMA (100) | 128.81 | Buy |
| EMA (100) | 116.33 | Buy |
| SMA (200) | — | Neutral |
| EMA (200) | — | Neutral |

### Oscillators — summary: **Sell**

| Indicator | Value | Signal |
| --- | --- | --- |
| RSI (14) | 69.35 | Neutral |
| MACD (12,26,9) | 10.83 | Buy |
| Stochastic (14,3,3) | 99.94 | Sell |
| ADX (14) | 19.54 | Neutral |
| Williams %R (14) | 0 | Sell |
| ATR (14) | 5.85 | High Volatility |
| ROC (12) | 26.15 | Buy |
| Stoch RSI (14) | 100 | Sell |
| UO (7,14,28) | 95.04 | Sell |

## Filings & Documents

### Other Documents

| Date | Document |
| --- | --- |
| 2026-04-17 | [Announcement under Regulation 30 (LODR)-Resignation of Director](https://www.bseindia.com/xml-data/corpfiling/AttachHis/f8a30bd9-ce70-4fbe-a8bd-d0a831fb405f.pdf) |
| 2026-04-06 | [Compliances-Certificate under Reg. 74 (5) of SEBI (DP) Regulations, 2018](https://www.bseindia.com/xml-data/corpfiling/AttachHis/d9ec8883-cd13-4d7d-a0ed-990ca00ab86c.pdf) |
| 2026-03-30 | [Announcement under Regulation 30 (LODR)-Amendments to Memorandum & Articles of Association](https://www.bseindia.com/xml-data/corpfiling/AttachHis/cba27d96-64d5-4a7a-8543-0060019cd70f.pdf) |
| 2026-03-30 | [Shareholder Meeting / Postal Ballot-Scrutinizer"s Report](https://www.bseindia.com/xml-data/corpfiling/AttachHis/c0f25ed1-aa8c-4d76-90ca-d83b349c218b.pdf) |
| 2026-03-27 | [Closure of Trading Window](https://www.bseindia.com/xml-data/corpfiling/AttachHis/23327f99-e028-4154-9245-9c3f49ce2acc.pdf) |
| 2026-03-02 | [Announcement under Regulation 30 (LODR)-Newspaper Publication](https://www.bseindia.com/xml-data/corpfiling/AttachHis/ce115752-0ffe-4ac4-a465-46fa59981a77.pdf) |
| 2026-02-27 | [Board Meeting Outcome for Outcome Of The Board Meeting Held Today I.E Friday, February 27, 2026.](https://www.bseindia.com/xml-data/corpfiling/AttachHis/81c20fc2-7ec3-4b11-9222-5174a79e82a0.pdf) |
| 2026-02-27 | [Shareholder Meeting / Postal Ballot-Notice of Postal Ballot](https://www.bseindia.com/xml-data/corpfiling/AttachHis/f08d62dc-3064-4c28-bcd4-93c3f3b52262.pdf) |
| 2026-02-10 | [Announcement under Regulation 30 (LODR)-Newspaper Publication](https://www.bseindia.com/xml-data/corpfiling/AttachHis/2851c285-3836-4144-8670-dfb9c137bc7d.pdf) |
| 2026-02-09 | [Board Meeting Outcome for Outcome Of The Board Meeting Held Today Commenced At 03:00 PM Concluded At 04:30 PM](https://www.bseindia.com/xml-data/corpfiling/AttachHis/9afd7d2c-b59d-4e2c-8756-5bf7c7452661.pdf) |

### Annual Reports

| Date | Document |
| --- | --- |
| 2026 | [Annual Report 2026](https://www.bseindia.com/xml-data/corpfiling/AttachHis/f86a2b54-2bbc-463b-b7f9-df223cd6bc1c.pdf) |
| 2025 | [Annual Report 2025](https://www.bseindia.com/xml-data/corpfiling/AttachHis/70db04a5-5787-4b67-b275-af449efca858.pdf) |
| 2024 | [Annual Report 2024](https://www.bseindia.com/xml-data/corpfiling/AttachHis/b6ac77da-7506-4878-ac93-950512605d6a.pdf) |
| 2023 | [Annual Report 2023](https://www.bseindia.com/xml-data/corpfiling/AttachHis/0a43c375-fc8e-4c8a-a56c-511fb4c594c1.pdf) |
| 2022 | [Annual Report 2022](https://www.bseindia.com/xml-data/corpfiling/AttachHis/236066a5-3b98-475a-b306-162ed56c256e.pdf) |
| 2021 | [Annual Report 2021](https://www.bseindia.com/xml-data/corpfiling/AttachHis/079a3675-ab44-42d3-81d9-112595b721fc.pdf) |
| 2020 | [Annual Report 2020](https://www.bseindia.com/bseplus/AnnualReport/539246/67449539246.pdf) |
| Mar 2019 | [Annual Report 2019](https://www.bseindia.com/bseplus/AnnualReport/539246/5392460319.pdf) |
| Mar 2018 | [Annual Report 2018](https://www.bseindia.com/bseplus/AnnualReport/539246/5392460318.pdf) |
| Mar 2017 | [Annual Report 2017](https://www.bseindia.com/bseplus/AnnualReport/539246/5392460317.pdf) |

### Exchange Filings & Announcements

| Date | Document |
| --- | --- |
| 2026-09-28 | [Closure of Trading Window](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=c36907e3-1b23-428f-bbf4-0d334d7f012e.pdf) |
| 2026-09-09 | [Shareholder Meeting / Postal Ballot-Scrutinizers Report](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=9dad7bda-a4fe-449e-9994-a4f473f66675.pdf) |
| 2026-09-07 | [Shareholder Meeting / Postal Ballot-Outcome of AGM](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=c8731e76-c280-4060-8787-6eae6b63c4c0.pdf) |
| 2026-08-17 | [Board Meeting Outcome for For The Appointment Of The Internal Auditor Of The Company For The Financial Year 2026-27](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=6d774c2e-5afa-458e-a508-ca35b72a5073.pdf) |
| 2026-08-17 | [Announcement under Regulation 30 (LODR)-Change in Management](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=64058bd2-f92b-424c-8c3b-b420342bcd23.pdf) |
| 2026-08-10 | [Announcement under Regulation 30 (LODR)-Newspaper Publication](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=b1b059f3-96a1-44a4-b3e5-1af89722aaf4.pdf) |
| 2026-08-10 | [Announcement under Regulation 30 (LODR)-Newspaper Publication](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=279cb7a2-f23d-4918-b761-78266fb973c0.pdf) |
| 2026-08-08 | [Reg. 34 (1) Annual Report.](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=f86a2b54-2bbc-463b-b7f9-df223cd6bc1c.pdf) |
| 2026-08-07 | [Board Meeting Outcome for We Herewith Submit The Outcome Of The Board Meeting For Discussing The Agendas Attached Herewith](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=3380e93c-b072-4a62-8186-d50ed02615ed.pdf) |
| 2026-08-07 | [We Herewith Submit The Notice Of The 40Th Annual General Meeting Of Atma Industries Limited (Formerly Known As Jyotirgamya Enterprises Limited) To Be Held By VC/OAVM On 07Th September 2026 At 12:00 PM](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=0000693c-fae7-4099-9672-8cfcf2b65970.pdf) |

### Results & Financial Statements

| Date | Document |
| --- | --- |
| 2026-08-07 | [Un-Audited Financial Results For The Quarter Ended 30.06.2026](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=ab91fbe7-0e1e-407f-8b78-955ec8b60d40.pdf) |
| 2026-05-28 | [Results-Financial Results For The Year Ended 31.03.2026](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=3d2da5e6-b516-4239-a2af-702faf883bb3.pdf) |
| 2026-02-09 | [Results-Financial Results For The Quarter Ended 31/12/2025](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=ce2aeb27-afd5-4b59-a86e-cab4f8366dd5.pdf) |
| 2025-11-14 | [Un-Audited Financial Results Pursuant To Regulation 33 Of The Securities And Exchange Board Of India (Listing Obligations And Disclosure Requirements) Regulations 2015.](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=0b41f822-1d88-4c90-a1d9-771ea268032e.pdf) |
| 2025-07-31 | [Un-Audited Financial Results For The Quarter Ended June 30 2025](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=bb58351d-265b-4faa-a2b6-a64a74c7dc9a.pdf) |
| 2025-06-04 | [Revised Financial Results As Per The Mail Dated 28.05.2025](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=53ea3c37-1d05-4225-8960-e7444dc4446f.pdf) |
| 2025-05-23 | [Financial Results For Year Ended 31.03.2025](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=93970f95-cf01-4a0c-b4d7-791cec2ade04.pdf) |
| 2025-02-10 | [Financial Results For Quarter Ended 31.12.2024](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=1e99119d-b531-4a9a-acda-e3562b1fb2cd.pdf) |
| 2024-11-07 | [Un-Audited Financial Results For The Quarter And Half Year Ended 30Th September, 2024](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=43deb76c-77e5-4fb9-b054-646f73a044c7.pdf) |
| 2024-07-31 | [Outcome Of The Board Meeting Dated 31.07.2024](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=c73eb51a-e783-4edb-b202-2969066a22ab.pdf) |

---

Provenance differs by section. Financial statements, shareholding and filings are as reported in company disclosures to NSE/BSE/SEBI. Price, volume and 52-week levels are exchange market data. Technical indicators are computed by Tapetide from daily closing prices. The Tapetide Score is Tapetide's own analysis. Analyst ratings are third-party estimates, not company statements. All figures are for research and information only and are not investment advice. Generated 2026-10-13T11:00:42.091Z.