Penny stocks attract investors and traders alike, but what really goes into play is clearly described by Zee Business Senior Research Analyst Varun Dubey by taking an example of SEL Manufacturing shares, which have jumped more than 350 times to Rs 1792 from Rs 5 per share levels in a year on the NSE. 

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The stock has continuously hit an upper circuit of 5 per cent in the last year, it has hit around 121 and 106 upper circuits on the NSE and BSE respectively, the senior research analyst said in his report. 

Decoding the fundamentals, Dubey mentioned the company has been loss-making for the last 7-8 years, except FY21 amid loss impairment. SEL Manufacturing got bankrupt in 2017-2018 and was sent to NCLT (National Company Law Tribunal). 

In 2021, ARR ESS Industries, a leading-edge commercial FZE, presented a resolution plan for SEL Manufacturing, which got approved. The company had debt of around Rs 7200 crore, amid resolution scheme, the lenders had to take a haircut of 85 per cent, the analyst further said. 

According to the resolution plan, around 99.9 per cent equity was diluted and only 0.1 per cent equity was left, he also said, adding further that the creditors and new promoters got NCD (Non-Convertible Debentures) and shares got in the company.  

The company stopped trading on 9 March 2021, its closing price on 8 March was Rs 1.14 per share and due to capital reduction 1000 shares were treated as one share, Dubey said.  

However, after a successful resolution, the stock started trading again on October 28, 2021, and got relisted at 4.78 apiece, the analyst added in his report. He pointed out that there is no free float of shares as out of 3.3 crore locked shares, 3.9 lakh shares have been trading, hence the upper circuit. 

New promoters ARR ESS Industries have 75.16 holding in the company, of which 36 per cent has been pledged, while banks have around 24 per cent holding the SEL, Dubey said, adding that even earlier promoters have pledged all their shares in the company.  

Due to less free float of shares, the volume of shares traded on BSE and NSE has been meagerly 1000 shares on BSE and 930 shares on NSE, on an average, the research analyst also noted.