Chapter 1
Ordinary Start
You run Atlas Cement and own 100 shares
Atlas is not exciting yet. It is just a normal small listed company.
Atlas has Rs 100k book value, Rs 30k cash, Rs 20k debt, sells Rs 80k of cement, and earns Rs 10k profit. There are 10k shares, so EPS starts at Rs 1.0. You also buy 100 shares at Rs 10 each, so your starting investment is Rs 1,000.
A company that grows profit consistently — even slowly — compounds shareholder wealth far more reliably than one that chases revenue without protecting the bottom line.