UCAL.NS
Key Ratios

Net Profit Margin: Company is not able to make any profit from its revenue which means either business is super inefficient or less demand of the product or services this company provides or sometimes a small company who is trying to capture market providing its services at minimal costs

Acid Test Ratio: High risk of liquidity, which means it would be very difficult for the company to pay short-term obligations.

Inventory Turnover: Average efficiency of inventory movement, it varies by industry

Coverage Analysis: High financial risk as company is not able to pay its interest payments from its earning (EBIT + Lease Payments)

Debt to Equity Ratio: Company has moderate debt when compared to its equity which means it would be just able to pay its debt with the equity

P/E Ratio: Undervalued stock and low growth is expected as company’s stock price is very closer to its earnings per share

Performance Graph
Financial Ratios
Ratio Value
PE Ratio-17.43
Net Profit Margin-0.04
Acid Test Ratio0.48
Inventory Turnover4.12
Coverage Ratio0.90
Debt to Equity0.72
Key Ratios

Net Profit Margin: Company is not able to make any profit from its revenue which means either business is super inefficient or less demand of the product or services this company provides or sometimes a small company who is trying to capture market providing its services at minimal costs

Return on Assets: Very high efficiency of the assets which indicates assets are making high contribution to the revenue

Return on Equity: Very low income of the company when compared with its equity, which means inefficient equity

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin-0.04
Return on Assets3.02
Return on Equity-0.07
Performance Graph
Key Ratios

Acid Test Ratio: High risk of liquidity, which means it would be very difficult for the company to pay short-term obligations.

Current Ratio: It would not be able to cover its short-term liabilities because of financial distress

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio0.48
Current Ratio0.82
Performance Graph
Key Ratios

Inventory Turnover: Average efficiency of inventory movement, it varies by industry

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover4.12
Performance Graph
Key Ratios

Coverage Analysis: High financial risk as company is not able to pay its interest payments from its earning (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio0.90
Performance Graph
Key Ratios

Debt to Equity Ratio: Company has moderate debt when compared to its equity which means it would be just able to pay its debt with the equity

Interest Coverage Ratio: Company is at risk of getting default as it is struggling to cover interest payments

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.72
Interest Coverage Ratio0.62
Performance Graph
Key Ratios

P/E Ratio: Undervalued stock and low growth is expected as company’s stock price is very closer to its earnings per share

Dividend Yield: Low yield, focus on growth rather than dividends (Low dividend yield, which means company is focusing on growth

Performance Graph
Market Ratios
Ratio Value
P/E Ratio-17.43
Gross Profit Margin0.44
Price to Book Ratio1.19
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of UCAL Limited

The balance sheet in the financial statement of the company shows its financial position at a particular point in time.

It consists of the following:

  • Assets: Something that the company owns and that gives financial benefits over a period of time.
  • Liabilities: Something that a company owes and that has a financial burden on the company.
  • Equity: It is basically the owner’s share in the company.

The formula is:

Assets = Liabilities + Equity
đź“ŚAssets:
Asset
Value & Year
2024
2023
2022
Total Assets 8013742000 7823617000 7779240000
Total Non Current Assets 5634706000 5495854000 5531146000
Other Non Current Assets -392000 -2000 324774000
Non Current Prepaid Assets 202221000 139648000 92811000
Non Current Deferred Taxes Assets 121556000 350336000 371646000
Financial Assets - - -
Investment In Financial Assets 29739000 31894000 28896000
Held To Maturity Securities - - -
Available For Sale Securities - - -
Financial Assets Fair Value 29739000 31894000 28896000
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 207415000 247841000 291476000
Other Intangible Assets 204296000 244722000 288357000
Goodwill 3119000 3119000 3119000
Net Ppe 4949214000 4593987000 4575049000
Accumulated Depreciation -1958355000 -1782620000 -1674853000
Gross Ppe 6907569000 6376607000 6249902000
Construction In Progress 249647000 486166000 267530000
Other Properties 703637000 286472000 4307519000
Machinery Furniture Equipment 3416050000 3055947000 3119287000
Buildings And Improvements 613391000 623178000 938241000
Land And Improvements 1924844000 1924844000 1924844000
Properties - - -
Current Assets 2379036000 2327763000 2248094000
Other Current Assets -1000 1000 -1000
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash 18648000 10411000 6995000
Prepaid Assets 139251000 129064000 142897000
Inventory 983034000 978348000 1062400000
Other Inventories 237161000 387240000 403420000
Finished Goods 201814000 173978000 202390000
Work In Process 206775000 186195000 192140000
Raw Materials 337284000 230935000 264450000
Other Receivables 8573000 15519000 53543000
Taxes Receivable 971000 1113000 740000
Accounts Receivable 1180350000 1188723000 969565000
Allowance For Doubtful Accounts Receivable - - -20488000
Gross Accounts Receivable 1180350000 1188723000 990053000
Cash Cash Equivalents And Short Term Investments 48210000 4585000 11955000
Other Short Term Investments 26628000 25930000 60538000
Cash And Cash Equivalents 48210000 4585000 11955000
Cash Equivalents - - -
Cash Financial 48210000 4585000 11955000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 1973166000 1989062000 2159809000
Total Debt 2679058000 2052047000 2453541000
Total Liabilities Net Minority Interest 4301979000 3890232000 3863964000
Total Non Current Liabilities Net Minority Interest 1410378000 667809000 1090080000
Other Non Current Liabilities - -1000 24058000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 48072000 43969000 70170000
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities - - -
Long Term Debt And Capital Lease Obligation 1361272000 622865000 993753000
Long Term Capital Lease Obligation 627661000 185428000 224837000
Long Term Debt 733611000 622865000 768916000
Long Term Provisions 48072000 43969000 70170000
Current Liabilities 2891601000 3222423000 2773884000
Other Current Liabilities 59638000 2000 104456000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 1317786000 1429182000 1459788000
Current Capital Lease Obligation 30021000 58400000 56940000
Current Debt 1287765000 1370782000 1402848000
Pension And Other Post Retirement Benefit Plans Current 82061000 79193000 75253000
Current Provisions 7340000 5645000 9348000
Payables 1363820000 1381263000 1085088000
Other Payable 51867000 58293000 104456000
Dividends Payable 4668000 4708000 4527000
Total Tax Payable 5811000 29533000 16867000
Accounts Payable 1301474000 1288729000 959238000
Common Stock Equity 3711763000 3933385000 3915276000
Total Capitalization 4445374000 4556250000 4684192000
Total Equity Gross Minority Interest 3711763000 3933385000 3915276000
Minority Interest - - -
Stockholders Equity 3711763000 3933385000 3915276000
Other Equity Interest 3490627000 3712247000 3694140000
Treasury Stock - - -
Retained Earnings 1449995000 1748440000 1777803000
Additional Paid In Capital 216534000 216534000 216534000
Capital Stock 221136000 221136000 221136000
Common Stock 221136000 221136000 221136000

Income statement interpretation for UCAL Limited

The income statement in the financial statement of the company shows its company financial performance over a period in time.

It consists of the following:

  • Revenue: It is the total amount of money earned from the core business activity of the company.
  • Expenses: It is the total amount required for running the full functionality of the company.
  • Profit or loss:In very simple terms, when a company pays its expenses using its revenue, then what’s left is profit, and in case expenses are more when compared with revenue, then it is loss.
đź“ŚRevenue & Profitability
Revenue/Profitability
Value & Year
2024
2023
2022
Total Revenue 7188646000 8196148000 7741993000
Operating Revenue 7188646000 8196148000 7741993000
Cost Of Revenue 4048449000 4829305000 4420837000
Gross Profit 3140197000 3366843000 3321156000
Ebitda 479985000 656733000 1025918000
Ebit 146144000 276440000 613036000
Operating Income 36928000 194153000 314760000
Net Income -252591000 8525000 348862000
Net Income From Continuing Operation Net Minority Interest -252591000 8525000 348862000
Net Income From Continuing And Discontinued Operation -252591000 8525000 348862000
Net Income Common Stockholders -252591000 8525000 348862000
Net Income Including Noncontrolling Interests -252591000 8525000 348862000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations -252590000 8525000 348860000
Normalized Income -253329500 211800 347746412
Normalized Ebitda 478930000 644857000 1024670000
Total Unusual Items 1055000 11876000 1248000
Total Unusual Items Excluding Goodwill 1055000 11876000 1248000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 333841000 380293000 412882000
Reconciled Cost Of Revenue 4048449000 4829305000 4420837000
Total Expenses 7151718000 8001995000 7427233000
Operating Expense 3103269000 3172690000 3006396000
Other Operating Expenses 944607000 801728000 640647000
Depreciation And Amortization In Income Statement 333841000 380293000 412882000
Amortization 44507000 44675000 46309000
Depreciation Income Statement 289334000 335618000 366573000
Selling General And Administration 172942000 200619000 199915000
Selling And Marketing Expense 102092000 116050000 105855000
General And Administrative Expense 70850000 84569000 94060000
Rent And Landing Fees 88994000 149314000 175988000
Tax Provision 164073000 55786000 41428000
Pretax Income -88517000 64311000 390288000
Other Non Operating Income Expenses 98571000 64046000 305115000
Special Income Charges 1055000 8878000 1248000
Other Special Charges -1055000 -8878000 -1248000
Write Off - - -
Net Non Operating Interest Income Expense -226315000 -208038000 -230852000
Total Other Finance Cost 9656000 8696000 8253000
Interest Expense Non Operating 234661000 212129000 222748000
Interest Income Non Operating 18002000 12787000 149000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps -11.42 0.39 15.78
Basic Eps -11.42 0.39 15.78
Diluted Ni Avail To Com Stockholders -252591000 8525000 348862000
Net Income From Continuing Operations -88517000 64311000 390288000
Minority Interests - - -

Cash flow analysis for UCAL Limited

The cashflow statement in the financial statement of the company shows how cash is moving in or moving out of the company over a period of time.

It consists of the following:

  • Operating activities: Cash flow from the core business operations.
  • Investing activities: Cashflow from investments made by the company.
  • Financing activities: These are cash from loans or by issuing shares or paying out dividends.
đź“ŚOperating Cash Flow
Operating Cash Flow
Value & Year
2024
2023
2022
Operating Cash Flow 389484000 781780000 805425000
Changes In Cash -32686000 361408000 -315275000
Taxes Refund Paid -21132000 -30526000 -104836000
Change In Working Capital -51442000 175899000 -105759000
Change In Other Current Liabilities -278488000 -49470000 -48695000
Change In Other Current Assets 207242000 49181000 171426000
Change In Payable 12745000 329491000 -485574000
Change In Inventory -4685000 84052000 -87697000
Change In Receivables 8543000 -216892000 354969000
Other Non Cash Items 215460000 199928000 213385000
Stock Based Compensation - - -
Provision And Write Off Of Assets - - -
Depreciation And Amortization 333841000 380293000 412882000
Amortization Cash Flow 44507000 44675000 46309000
Depreciation 289334000 335618000 366573000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -821314000 -331638000 -294571000
Net Other Investing Changes 10857000 8109000 17465000
Interest Received Cfi 18002000 12787000 149000
Dividends Received Cfi 396000 295000 -
Net Investment Purchase And Sale - - -
Sale Of Investment - - -
Purchase Of Investment - - -
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -853685000 -349721000 -309910000
Sale Of Ppe 26519000 - -
Purchase Of Ppe -880204000 -349721000 -309910000
Net Intangibles Purchase And Sale -4081000 -1040000 -6308000
Purchase Of Intangibles -4081000 -1040000 -6308000
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 399144000 -88734000 -826129000
Net Other Financing Charges -8238000 -3417000 -92000
Interest Paid Cff -244318000 -220824000 -231001000
Cash Dividends Paid -44227000 -44227000 -44227000
Common Stock Dividend Paid -44227000 -44227000 -44227000
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt -624453000 -426051000 -512155000
Issuance Of Debt 735200000 280000000 142900000
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt 38244000 238134000 -488725000
Net Short Term Debt Issuance -72503000 384185000 -119470000
Short Term Debt Issuance - - -
Net Long Term Debt Issuance 110747000 -146051000 -369255000
Long Term Debt Payments -624453000 -426051000 -512155000
Long Term Debt Issuance 735200000 280000000 142900000
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of UCAL.NS (UCAL Limited)

Above is the summary for fundamental analysis of UCAL Limited , whose ticker name is UCAL.NS and belongs to sector Consumer Cyclical, and it is listed in NSE (National Stock Exchange).

The UCAL Limited which is listed in NSE (National Stock Exchange) has a PE ratio of -17.43, UCAL.NS has a net profit margin of -0.04, the acid test ratio for UCAL.NS is 0.48, UCAL.NS has an inventory turnover of 4.12, and UCAL.NS has debt-to-equity ratio of 0.72.

The UCAL.NS whose company name is UCAL Limited has made profit/loss of 3140197000 with total revenue of 7188646000, UCAL.NS has assets worth of 8013742000.

1. What is fundamental analysis?

Fundamental analysis is looking into a company’s real business performance by analyzing financial statements, earning reports, and key valuation ratios.

Basically, fundamental analysis involves examining a company’s revenue, profits, losses, debts, assets, liabilities, and ratios calculated using these values to determine long-term investment strategies.

Fundamental analysis may not work for short-term trading of stock; it is usually incorporated by long-term investors.

2. Importance of Fundamental Analysis

Imagine you are locking a good amount of funds into an unknown company for many years. Sounds stupid, right?

This is where fundamental analysis comes into the picture, which turns an unknown enemy into a known friend.

As fundamental analysis involves calculating how a company is actually performing, the real revenue, profits, assets, liabilities, debts, and more. This helps investors to determine what the actual current financial condition of the company is, how much the company’s stock price is justified when compared to earnings (Corporate earnings reports India) that it is making through business, what the probability is that the company will go bankrupt in the future, how much growth the company has shown in the past, and other financial ratios.

All these calculations and analyses determine the financial health of the company, historical business growth, company’s efficiency, and its stock price compared with real earnings (Corporate earnings reports India), which helps traders to make investment decisions for long-term investment strategies.

2. How to Use Our Tool

  • Search for the stock that you want to analyze in the search bar by typing the name of the company or ticker.
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  • On the “Fundamental Analysis” page, the first tab is for “Summary and Ratio,” where in the top section you can find the overall summary of the stock’s fundamental analysis, where on the leftmost side it has a textual summary, then in the middle a gauge chart that represents overall financial health, and then a list of important ratios.
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  • Then in the same “Summary and Ratio” tab, we have included a detailed analysis of stock in various aspects, which includes “Profitability Analysis,” “Liquidity Analysis,” “Efficiency Analysis,” “Coverage Analysis,” Solvency Analysis,” and “Market Analysis,” which divide the stock’s fundamentals into the above aspects and analyze each in the same format as for overall analysis, where the leftmost side has a textual summary, then in the middle a gauge chart that represents overall analysis of the particular section, and then a list of important ratios. Required for the particular analysis.
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