Kaushalya Infrastructure Development Corporation Ltd (KAUSHALYA) AI Stock Analysis

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Kaushalya Infrastructure Development Corporation Ltd

(NSE:KAUSHALYA)

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Rating:51Neutral

Price Target:INR 853.00▲(0.89% Upside)

Action:reiterated

Date:10/10/26

Strong balance sheet provides the main support within financials, but volatility in earnings and cash flows, negative valuation, and bearish technical indicators weigh on the overall score.

Positive Factors

Debt-free balance sheetDebt elimination materially reduces financial risk and interest burden, giving the company greater flexibility to manage project cycles and fund operations. A steadily expanding equity and asset base also provides stronger balance-sheet support as infrastructure activity develops over the next several quarters.

Negative Factors

Volatile revenue baseInfrastructure revenue depends on the timing and execution of individual contracts, and the company’s multi-year volatility shows that revenue recovery is not yet consistently established. Remaining below FY2021 levels limits visibility into sustainable scale and makes medium-term earnings more difficult to forecast.

Kaushalya Infrastructure Development Corporation Ltd (KAUSHALYA) vs. iShares MSCI India ETF (INDA)

Market Cap: INR 283.83M
Dividend Yield: ―
Average Volume (3M): 22
Price to Earnings (P/E): -53.0
Beta (1Y): 0.48
Revenue Growth: 576.73%
EPS Growth: -108.98%
Country: India
Employees: 5
Sector: General
Sector Strength: 55
Industry: Engineering & Construction

Kaushalya Infrastructure Development Corporation Ltd Business Overview & Revenue Model

Company Description

Kaushalya Infrastructure Development Corporation Limited primarily focuses on fulfilling construction mandates for both public infrastructure and private real estate ventures across India. Its business operations are segmented into two core areas: Co...

How the Company Makes Money

KAUSHALYA primarily makes money by executing infrastructure and civil construction contracts and recognizing revenue based on project progress and contract terms. Key revenue streams are: (1) EPC/construction contract revenue: earnings from building/...

Kaushalya Infrastructure Development Corporation Ltd Financial Statement Overview

Summary

Mixed results: strong balance sheet (85) with zero debt and equity growth to 774M offset by weak income statement (45) from volatility and operating losses plus inconsistent cash flows (50).

Income Statement

45Neutral

Balance Sheet

85Very Positive

Cash Flow

50Neutral

Financial statement breakdown
Breakdown	TTM	Mar 2026	Mar 2025	Mar 2024	Mar 2023	Mar 2022
Income Statement
Total Revenue	8.90M	8.99M	1.31M	1.44M	1.24M	1.38M
Gross Profit	3.23M	2.23M	1.06M	1.05M	112.00K	364.00K
EBITDA	-3.42M	3.66M	48.07M	-12.29M	-11.73M	11.49M
Net Income	-5.36M	3.28M	53.31M	149.68M	154.59M	4.28M
Balance Sheet
Total Assets	810.71M	812.42M	805.50M	739.18M	808.43M	659.77M
Cash, Cash Equivalents and Short-Term Investments	6.54M	6.74M	10.92M	1.64M	1.01M	1.52M
Total Debt	0	0	0	0	222.01M	239.01M
Total Liabilities	24.64M	21.84M	18.18M	6.67M	236.95M	248.93M
Stockholders Equity	769.09M	774.03M	772.42M	719.51M	559.84M	400.41M
Cash Flow
Free Cash Flow	-312.00K	-390.00K	0	23.96M	6.80M	-41.91M
Operating Cash Flow	-312.00K	-390.00K	738.00K	24.15M	6.80M	-41.91M
Investing Cash Flow	147.00K	381.00K	-796.00K	36.49M	9.74M	47.86M
Financing Cash Flow	-27.00K	-11.00K	0	-60.01M	-17.05M	-5.31M

Kaushalya Infrastructure Development Corporation Ltd Technical Analysis

Technical Analysis SentimentNeutral

Last Price845.50

Price Trends

50DMA845.43Positive

100DMA887.38Negative

200DMA870.32Negative

Market Momentum

MACD-4.96Negative

RSI53.79Neutral

STOCH56.91Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For IN:KAUSHALYA, the sentiment is Neutral. The current price of 845.50 is above the 20-day moving average (MA) of 827.87, above the 50-day MA of 845.43, and below the 200-day MA of 870.32, indicating a neutral trend. The MACD of -4.96 indicates Negative momentum. The RSI at 53.79 is Neutral, neither overbought nor oversold. The STOCH value of 56.91 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Neutral sentiment for IN:KAUSHALYA.

Kaushalya Infrastructure Development Corporation Ltd Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

IN:KAUSHALYA against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
IN:KAUSHALYA	51Neutral	INR 292.80M	-53.01	―	―	576.73%	-108.98%
IN:PBAINFRA	41Neutral	INR 70.20M	8.30	―	―	-46.58%	-4976.81%
IN:MADHUCON	40Underperform	INR 322.48M	-0.10	―	―	-25.61%	46.82%
IN:AKASH	32Underperform	INR 421.56M	20.83	―	―	63.25%	32.59%

* General Sector Average

Performance Comparison

IN:KAUSHALYA and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
IN:KAUSHALYA	Kaushalya Infrastructure Development Corporation Ltd	845.50	-136.80	-13.93%
IN:AKASH	Akash Infra-Projects Ltd.	25.00	-1.18	-4.51%
IN:MADHUCON	Madhucon Projects Limited	4.37	-2.56	-36.94%
IN:PBAINFRA	PBA Infrastructure Limited	5.20	-8.10	-60.90%
IN:SETUINFRA	Setubandhan Infrastructure Ltd	0.48	-0.07	-12.73%
IN:SKIL	SKIL Infrastructure Limited	1.06	-0.24	-18.46%

Glossary

BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

Disclaimer

This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.

Date of analysis: Oct 09, 2026

Kaushalya Infrastructure Development Corporation Ltd AI Stock Analysis