Cell Point Fair Value

Fair Value Analysis Export

P/E Based Valuation

Current EPS ₹2.1

Sector Avg P/E -59.58

Historical Avg P/E N/A

Average Fair Value

₹36.75

P/B Based Valuation

Book Value/Share ₹38.95

Sector Avg P/B 4.53

Historical Avg P/B N/A

Average Fair Value

₹117.43

Asset-Based Valuation

Book Value/Share ₹38.95

Liquidation Value/Share ₹50.84

Fair Value

₹38.95

Benjamin Graham Number

Current EPS ₹2.1

Book Value/Share ₹38.95

Graham Multiplier 22.5

Current P/E 13.88

Graham Criteria 2/3

Graham Number

₹42.9

Criteria Met: P/E ≤ 15, P/B ≤ 1.5

CELLPOINT Fair Value Analysis — Data Sources & Coverage

Cell Point financial data sources, valuation methods applied and sector benchmarks used. See CELLPOINT book value comparison to compare market price against book value per share.

Methods Used

Sector

Retail

Available Data Sources: Financial statements, dividend history, balance sheet data , sector comparisons.

CELLPOINT vs Retail Sector Peers — P/E, P/B & Market Cap

Cell Point P/E ratio, P/B ratio and market capitalisation vs Retail sector peers — relative valuation comparison.

Company	Symbol	P/E Ratio	P/B Ratio	Market Cap (₹ Cr)
Kaushalya Logistics	KLL	7.03	1.38	₹80
Entero Healthcare Soluti…	ENTERO	39.4	2.95	₹5,148
Vishal Mega Mart	VMM	75.0	8.53	₹57,414
Future Enterprises DVR	FELDVR	-	0.08	₹11
Baazar Style Retail	STYLEBAAZA	43.94	6.36	₹2,838

Important Disclaimer

This fair value analysis is for informational and educational purposes only. The calculations are based on publicly available financial data and various valuation methodologies.

This analysis does not constitute investment advice, recommendations, or suggestions to buy, sell, or hold any securities. Past performance and financial data do not guarantee future results.

Please conduct your own research and consult with qualified financial advisors before making any investment decisions. Market conditions, company fundamentals, and other factors can significantly impact actual stock performance.