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Release
August 2026 · rev 1
Opportunities PMS · Published
As at 31 Aug 2026 · IST₹ · ₹ cr · BSE 500 TRI
Present
Internal working platform. Published figures are extracted from the August 2026 source package and reviewed; reference prices and fundamentals are unlicensed working data, not for redistribution. Past performance is not indicative of future returns.
Company Atlas/FMCG/Trent
NSE: TRENT· FMCGCore · Aug 26Large cap

Trent

Discretionary: Zudio in tier-2/3

Last close
₹2,635.00
29 Sept 2026 · reference
1D · 1M
+0.3% · −9.1%
price-only
Weight
3.1%
31 Jul 2026 · Aug rank 7
Thesis review
8 Sep 2026
Why We Own, p33
Coverage owner: Research (per book); latest results Q Jun-26Buoyant AIF I Top 30 Holdings - Aug 2026.pdf · p1Buoyant_Why_We_Own_What_We_Own_Sep2026.pdf (portfolio as of 31 July 2026) · p33Screener ↗Tijori ↗NSE ↗
OverviewBusiness & segmentsChartsFinancialsValuationThesisRisks & catalystsCompetitorsResearch & documents
What the company does

Trent · Apparel Retail

Trent is engaged in retailing / trading of apparels, footwear, accessories, etc. It operates through ‘Westside’, ‘Zudio’, ‘Utsa’ and ‘Samoh’ retail formats. Westside - Trent’s flagship format offers apparel, footwear and accessories for men, women and children, along with furnishings, decor and a range of home accessories. Operating with a predominantly exclusive brands model, Westside continues to demonstrate the ability to compete effectively in the market place. Zudio is a value retail format catering to apparels and footwear for men, women and children. Utsa is a modern Indian lifestyle format which offers ethnic apparel, beauty products and accessories. Samoh offers luxurious occasion and ethnic wear for men and women.

Full profile (Yahoo)

Trent Limited engages in the retailing and trading of apparels, footwear, accessories, food, grocery, and non-food products in India. The company provides apparel, footwear, and accessories for men, women, and children, as well as furnishings, decor, and a range of home accessories under the Westside brand; apparels and footwear for men, women, and children under the Zudio brand; apparel, footwear, innerwear, beauty, and accessories for women under the Utsa brand; and luxurious, differentiated, and elevated occasion wear for men and women under the Samoh brand. It also operates Star Hypermarket, a convenience store chain that offers a range of products, including staple foods, beverages, health and beauty products, apparel, home furnishings, vegetables, fruits, dairy, and non-vegetarian products; and Booker Wholesale, a cash and carry chain of stores, which provides various products, such as staple foods, beverages, health and beauty products, dairy, non-vegetarian products, and non-food products to caterers, retailers, and other businesses. In addition, the company engages in the operation of StarQuik for online grocery retailing. Further, it operates a youth-focused fashion brand under the Burnt Toast brand name. Additionally, the company engages in the provision of business support and outsourcing services relating to accounting, merchandising, human resources, payroll, sourcing, warehousing, distribution, etc.; franchisee business; invest and deploy funds related to acquisition, purchase, development, construction, leasing, sale, or otherwise dealing in real estate properties; and investment activities. It offers its products online through Westside.com, Tata CliQ, and Tata Neu, as well as My Star App. Trent Limited was incorporated in 1952 and is based in Mumbai, India.

Sector (Yahoo)
Consumer Cyclical
Industry (Yahoo)
Apparel Retail
Employees
31,226
Website
trentlimited.com

Key people: Mr. Venkatesalu Palaniswamy (MD & Executive Director) · Mr. Neeraj Basur ACA, ACS, M.Com (Chief Financial Officer) · Mr. P. K. Anand (Senior Vice-President of Operations) · Mr. S. W. Kamat (General Manager of Finance & Accounts) · Ms. Krupa Ketan Anandpara (Company Secretary & Compliance Officer) · Mr. Manish Kumar B.Sc., M.S.J.R., M.Sc., P.G.D.P. (Head of Human Recourse)

Who are the competitors of Trent?

Trent major competitors are FSN E-Comm. Ventur., Avenue Supermarts, Metro Brands, Bata india, Aditya Vision, V2 Retail, Electronics Mart Ind. Market Cap of Trent is ₹1,49,737 Crs. While the median market cap of its peers are ₹8,188 Crs.

Is Trent financially stable compared to its competitors?

Trent seems to be financially stable compared to its competitors.The probability of it going bankrupt or facing a financial crunch seem to be lower than its immediate competitors.

Snapshot and what to watch · Tijori · 17 Sep 2026
  • Trent runs fashion retail through Westside and value fashion through Zudio, plus its food and grocery concept, Star, and newer lifestyle concepts.
  • Per management, it sells its own brands through company-operated stores across cities, with early Zudio stores in the Middle East.
  • Growth comes mainly from Zudio fashion, with 982 stores at quarter-end rising past 1,000. Emerging categories exceed 21% of revenue.
  • Per management, Trent is adding density in existing and Tier II/III micro-markets. Star supermarkets are scaling toward viable economics.
  • Q1FY27 showed strong operating leverage. Revenue rose 19%. Operating EBIT margin reached 12.9% versus 11.5% a year earlier.
  • Per management, near-term profit depends on newer markets maturing over 2-3 years. Mature-store growth stays in low single digits.

Yahoo profile 23 Sept 2026 · Tijori 23 Sept 2026

Segments

Revenue mix and market share

Product Wise Break-Up
  • Retail Sale of Readymade Garments86.1%
  • Others14.0%
Location Wise Break-Up
  • India100.0%
Brand Wise Break-Up
  • Zudio57.9%
  • Westside41.7%
  • Others0.4%

Latest reported mix as compiled by Tijori from company disclosures; percentages of revenue.

Operating metrics

Company-reported KPIs (Tijori) · latest quarter

As the company reports them. They can differ from the ratio table on the Financials tab, which uses Tijori's own definitions (for example NIM on average total assets rather than on interest-earning assets); the Cross-check panel there lines both up.

Annualized Sales Volume - Footwear2.7 Crs 2025-03
Annualized Sales Volume - Beauty8.1 Crs 2025-03
Annualized Sales Volume - Innerwear5 Crs 2025-03
Clubwest members - Westside86 . 2023-03
Sales/sqft - Westside11,973 Rs 2023-03
Quarterly Sales per SqFt3,197.22 Rs/Sqft 2026-06
Total Retail Space1,80,00,000 Sq.Ft 2026-06
Number of Stores1,312 . 2026-06
Same Store Sales Growth12 % 2023-06
Business model

How the company earns

Tata Group fashion retailer running Westside (mid-premium own-brand department stores, 301 stores), Zudio (value fashion, 982 stores, ~Rs 300-1,000 price points) and Star Bazaar grocery (86 stores, via JV with Tesco), plus a 49% stake in Zara India (Inditex Trent). Operates 1,312 stores across 330 cities and >18 mn sq ft as of 30-Jun-2026, up from 1,043 stores / 242 cities a year earlier. Zudio has grown its store network at a ~42% CAGR over four years and is India's largest value-fashion chain by store count; India's organised apparel market share for Trent is not disclosed in sources used.

Economics and valuation note (book)

Stock is -23% over one year (screener) and trades at ~65x FY27E on derived numbers vs the 100x+ forward multiples of 2024 when Zudio growth was 50%+; still the most expensive listed Indian retailer at 21.7x book. EV/EBITDA 37.7x; dividend yield 0.1%.

Competitive position · why this and not peers
V-Mart RetailV-Mart (mcap Rs 6,518 cr, 47x PE, ROE 14%, 600 stores) grew Q1FY27 sales 23% but carries Rs 958 cr borrowings on a Rs ~1,200 cr net worth and has a history of loss-making years (LimeRoad); Trent's ROE is double and its scale (Rs 20,000 cr revenue vs Rs 3,789 cr) gives sourcing advantages.
Shoppers StopShoppers Stop is loss-making (FY26 PAT -Rs 36 cr, Q1FY27 - Rs 14 cr), ROE -6%, borrowings Rs 3,317 cr on mcap of Rs 4,272 cr; department-store model is being disrupted by exactly the own-brand value formats Trent runs.
ABFRLABFRL lost Rs 830 cr in FY26 and Rs 249 cr in Q1FY27 with Rs 6,189 cr borrowings and promoter holding down to 46.6% from 55.5% (repeated equity raises); Trent is self-funding growth at 28% ROE.
Segment economics

Reported revenue mix

Product Wise Break-Up

share of revenue, %
  • Retail Sale of Readymade Garments
    86.0%
  • Others
    14.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Location Wise Break-Up

share of revenue, %
  • India
    100.0%
  • Rest of the World
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Brand Wise Break-Up

share of revenue, %
  • Zudio
    57.9%
  • Westside
    41.7%
  • Others
    0.4%
  • Zara
    0.0%
  • Star Bazaar
    0.0%
  • Landmark
    0.0%

Share of revenue as disclosed in filings (Tijori normalisation). Segment profit measure: not disclosed in this source — segment EBIT/EBITDA/PBT are not shown rather than estimated. Eliminations and unallocated costs not available here.

Industry cycle

FMCG chapter

FMCG — 9.5%: the main stake, for the first time in ten years

Every era in Indian markets has a sector nobody wants right before it becomes the main stake. Post-COVID, demonetisation, GST and a capex-first fiscal stance took money out of household hands and consumption went into a five-year hiatus. Starting in 2024 the wheel turned: states began putting money directly into households — women-centric cash transfers alone run at ~₹1.7 lakh crore a year across fifteen-plus states and 120 million beneficiaries, and our aggregate estimate of the welfare shift is close to ₹6 lakh crore, or 1.7% of GDP. Add GST 2.0 (September 2025 moved soaps, toothpaste, biscuits, noodles, apparel under ₹2,500 to the 5% slab), 125 bp of rate cuts and a normal monsoon, and the income impulse is real. The evidence is arriving: ex-cigarette staples volumes are at a two-year high, rural volumes have out-grown urban for seven straight quarters, and we expect a broad set of companies to print double-digit growth this year. The setup mirrors 2021 in reverse. Then, consumption's fundamentals were eroding but investors would not let go of the multiples. Today the money has moved but nobody is looking — HUL is down from ₹2,250 to ₹1,960, Britannia −17% and Trent −23% over a year, Varun −14%. We are buying the operating leverage of a volume recovery in franchises whose multiples have compressed to 40–50x from 55–70x. The sales point is not "India has a large population"; it is that a cash-flow transfer the size of the IT salary bill has already happened.

Datapoints the team can quote
  • State women-centric cash transfers: 15+ states, ~120 mn beneficiaries, ~₹1.7 lakh cr/yr in FY26; Maharashtra recipients raised monthly spending 46% — Economic Survey 2026; Business Standard, Jul-2026
  • Buoyant estimate of total welfare transfer to households ≈ ₹6 lakh cr (1.7% of GDP), analysed across 16 state budgets — Buoyant Perspectives, Aug-2026
  • GST 2.0 (22-Sep-2025): ~60% of the FMCG basket repriced; soaps, toothpaste, biscuits to 5%; apparel/footwear up to ₹2,500 to 5% — NIQ; Business Standard
  • Rural volume growth out-paced urban for seven consecutive quarters to Sep-2025 (rural +7.7% vs urban +3.7%); FMCG value growth 7.8% in Oct–Dec 2025 — NIQ
  • Quick commerce is >75% of e-commerce FMCG sales; e-commerce is 14% of metro FMCG sales — the channel shift favours scaled brands — NIQ, Oct–Dec 2025
What we deliberately do not own

Nestlé India is a superb business at 60x+ with the least GST benefit and the slowest volume growth of the group; ITC is cigarettes-led (we specifically exclude cigarettes from the volume thesis) and now a hotels demerger story; Dabur and Godrej Consumer have weaker execution and portfolio issues (honey/chyawanprash seasonality; GCPL's African drag). Marico is a copra-cost story, not a volume story. Tata Consumer pays 60x for tea. In discretionary, V-Mart and ABFRL lack Trent's unit economics and balance sheet, and Shoppers Stop is the wrong price point for a transfer-led recovery.

Market position

Market share (where tracked)

UnavailableNo market-share series in the fundamentals source.
Sector datapoints

From the one-pager

  • India retail market ~US$1,094 bn in 2025, projected US$2,361 bn by 2030 with organised retail >35% of the market by 2030 (IBEF, Aug-2026).
  • Fashion & apparel brands drove a 20% rise in organised retail leasing to 3.9 mn sq ft in H1-2026 (CBRE via Organiser, 31-Jul-2026) - value-fashion chains are the biggest space takers.
  • GST 2.0 (22-Sep-2025): apparel/footwear up to Rs 2,500 now at 5% (threshold raised from Rs 1,000; footwear from 12%) - covers virtually all of Zudio's assortment (Business Standard, 5-Sep-2025).
  • NIQ Oct-Dec 2025: FMCG value growth slowed to 7.8% with urban volume +2.3% - discretionary/apparel demand remained soft, which is why Trent's fashion LFL was low-single-digit in Q1FY27 even as store growth drove 18% revenue growth.