UMESLTD.NS
Key Ratios

Net Profit Margin: Making high profit when compared with its revenue which generally means company’s strong hold in the market, and good efficiency of the business

Acid Test Ratio: NA

Inventory Turnover: NA

Coverage Analysis: Moderate risk, company is just able to pay its interest payments from its entire earnings (EBIT + Lease Payments)

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

P/E Ratio: Overvalued stock which means company is making very less revenue per share but stock price is very high which represent speculative stock

Performance Graph
Financial Ratios
Ratio Value
PE Ratio123.79
Net Profit Margin0.21
Acid Test Ratio0.00
Inventory Turnover0.00
Coverage Ratio1.95
Debt to Equity0.12
Key Ratios

Net Profit Margin: Making high profit when compared with its revenue which generally means company’s strong hold in the market, and good efficiency of the business

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 Margin0.21
Return on Assets0.68
Return on Equity0.01
Performance Graph
Key Ratios

Acid Test Ratio: NA

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 Ratio0.00
Current Ratio0.47
Performance Graph
Key Ratios

Inventory Turnover: NA

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover0.00
Performance Graph
Key Ratios

Coverage Analysis: Moderate risk, company is just able to pay its interest payments from its entire earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio1.95
Performance Graph
Key Ratios

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

Interest Coverage Ratio: Company can barely manage to cover interest payments

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.12
Interest Coverage Ratio1.95
Performance Graph
Key Ratios

P/E Ratio: Overvalued stock which means company is making very less revenue per share but stock price is very high which represent speculative stock

Dividend Yield: NA

Performance Graph
Market Ratios
Ratio Value
P/E Ratio123.79
Gross Profit Margin0.72
Price to Book Ratio1.31
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Usha Martin Education & Solutions 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 178049930 183915290 185861430
Total Non Current Assets 167263890 168030630 177285680
Other Non Current Assets - - 10
Non Current Prepaid Assets - - -
Non Current Deferred Taxes Assets - - -
Financial Assets - - -
Investment In Financial Assets 155000000 155000000 155439360
Held To Maturity Securities - - -
Available For Sale Securities 155000000 155000000 155439360
Financial Assets Fair Value - - -
Long Term Equity Investment - - -
Investments In Associates At Cost - - -
Goodwill And Other Intangible Assets 31630 50010 840
Other Intangible Assets 31630 50010 840
Goodwill - - -
Net Ppe 12232260 12323450 12434940
Accumulated Depreciation -3357510 -4793600 -6837140
Gross Ppe 15589770 17117050 19272080
Construction In Progress - - -
Other Properties 12232000 - -
Machinery Furniture Equipment 2116940 3644220 5799250
Buildings And Improvements 13472830 13472830 13472830
Land And Improvements - - -
Properties - - -
Current Assets 10786040 15884660 8575750
Other Current Assets 560000 - -
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash - - -
Prepaid Assets 959760 1289790 49650
Inventory - - -
Other Inventories - - -
Finished Goods - - -
Work In Process - - -
Raw Materials - - -
Other Receivables 5406110 5405000 1629556
Taxes Receivable 3443620 8268650 950680
Accounts Receivable 83330 - 1239670
Allowance For Doubtful Accounts Receivable -1428220 - -1294262
Gross Accounts Receivable 1511550 - 2533932
Cash Cash Equivalents And Short Term Investments 893220 921220 7575420
Other Short Term Investments 541540 442940 7567720
Cash And Cash Equivalents 351680 478280 7700
Cash Equivalents - - -
Cash Financial 351680 478280 7700
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 16648320 25236720 27057300
Total Debt 17000000 25715000 27065000
Total Liabilities Net Minority Interest 35227930 42683680 45263220
Total Non Current Liabilities Net Minority Interest 12365660 12535720 13609530
Other Non Current Liabilities - - 1
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans - - -
Trade And Other Payables Non Current 188910 358970 1312270
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities - - -
Long Term Debt And Capital Lease Obligation - - -
Long Term Capital Lease Obligation - - -
Long Term Debt - - -
Long Term Provisions 12176750 12176750 12297260
Current Liabilities 22862270 30147960 31653690
Other Current Liabilities 1127000 - -
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 17000000 25715000 27065000
Current Capital Lease Obligation - - -
Current Debt 17000000 25715000 27065000
Pension And Other Post Retirement Benefit Plans Current - - 94450
Current Provisions - - -
Payables 4792350 3215090 3240200
Other Payable 4641180 3215090 3240200
Dividends Payable - - -
Total Tax Payable - - -
Accounts Payable 151170 - 1312255
Common Stock Equity 142822000 141231610 140598210
Total Capitalization 142822000 141231610 140598210
Total Equity Gross Minority Interest 142822000 141231610 140598210
Minority Interest - - -
Stockholders Equity 142822000 141231610 140598210
Other Equity Interest 116406000 114815800 114182411
Treasury Stock - - -
Retained Earnings 116201570 114694970 114062150
Additional Paid In Capital 120250 120250 120250
Capital Stock 26415810 26415810 26415810
Common Stock 26415810 26415810 26415810

Income statement interpretation for Usha Martin Education & Solutions 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 7327790 6554700 7837390
Operating Revenue 7327790 6554700 7837390
Cost Of Revenue 2049050 2373170 2741560
Gross Profit 5278740 4181530 5095830
Ebitda 3128580 1060950 1895810
Ebit 3107310 1053880 1891830
Operating Income 3107310 1053880 1891830
Net Income 1506600 632820 605000
Net Income From Continuing Operation Net Minority Interest 1506600 632820 605000
Net Income From Continuing And Discontinued Operation 1506600 632820 605000
Net Income Common Stockholders 1506600 632820 605000
Net Income Including Noncontrolling Interests 1506600 632820 605000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 1506600 632820 605000
Normalized Income 2135053 722626 1312370
Normalized Ebitda 4026370 1172310 2647610
Total Unusual Items -897790 -111360 -751800
Total Unusual Items Excluding Goodwill -897790 -111360 -751800
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 21270 7070 3980
Reconciled Cost Of Revenue 2049050 2373170 2741560
Total Expenses 4220480 5500820 5945560
Operating Expense 2171430 3127650 3204000
Other Operating Expenses 375180 219880 471800
Depreciation And Amortization In Income Statement 21270 7070 3980
Amortization 17540 3330 -
Depreciation Income Statement 3730 3740 3980
Selling General And Administration 1569830 2635150 2452570
Selling And Marketing Expense - - -
General And Administrative Expense 1569830 2635150 2452570
Rent And Landing Fees 40680 40680 40680
Tax Provision 1895010 151880 38000
Pretax Income 3401610 784700 643000
Other Non Operating Income Expenses 206440 1031700 751960
Special Income Charges -897790 -111360 -751800
Other Special Charges 88300 107750 -23730
Write Off 809490 3610 775530
Net Non Operating Interest Income Expense 1000490 -1086060 -1154790
Total Other Finance Cost 1589840 1606180 1608330
Interest Expense Non Operating 1590000 1606000 -
Interest Income Non Operating 2590330 520120 453540
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 0.06 0.02 0.02
Basic Eps 0.06 0.02 0.02
Diluted Ni Avail To Com Stockholders 1506600 632820 605000
Net Income From Continuing Operations 3401610 784700 643000
Minority Interests - - -

Cash flow analysis for Usha Martin Education & Solutions 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 6169900 1246420 1993570
Changes In Cash -126600 -17580 333960
Taxes Refund Paid 2930020 -30250 -219780
Change In Working Capital 42360 311070 255910
Change In Other Current Liabilities 46590 -205360 -77240
Change In Other Current Assets -4230 516430 333150
Change In Payable - - 84682
Change In Inventory - - -
Change In Receivables - - 360340
Other Non Cash Items -1206940 61900 562210
Stock Based Compensation - - -
Provision And Write Off Of Assets - -1024160 -539550
Depreciation And Amortization 21270 7070 3980
Amortization Cash Flow 17540 3330 -
Depreciation 3730 3740 3980
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow 2589220 1692180 175110
Net Other Investing Changes - - -
Interest Received Cfi 2589220 1744680 105110
Dividends Received Cfi - - -
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 - -52500 70000
Sale Of Ppe - - 70000
Purchase Of Ppe - -52500 -
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow -8885720 -2956180 -1834720
Net Other Financing Charges - - 10
Interest Paid Cff -170720 -1606180 -1834730
Cash Dividends Paid - - -
Common Stock Dividend Paid - - -
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt -8865000 -2150000 -
Issuance Of Debt 150000 800000 -
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt -8715000 -1350000 -
Net Short Term Debt Issuance -8715000 -1350000 -
Short Term Debt Issuance 150000 800000 -
Net Long Term Debt Issuance -8865000 -1350000 -
Long Term Debt Payments -8865000 -1350000 -
Long Term Debt Issuance - - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of UMESLTD.NS (Usha Martin Education & Solutions Limited)

Above is the summary for fundamental analysis of Usha Martin Education & Solutions Limited , whose ticker name is UMESLTD.NS and belongs to sector Consumer Defensive, and it is listed in NSE (National Stock Exchange).

The Usha Martin Education & Solutions Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 123.79, UMESLTD.NS has a net profit margin of 0.21, the acid test ratio for UMESLTD.NS is 0.00, UMESLTD.NS has an inventory turnover of 0.00, and UMESLTD.NS has debt-to-equity ratio of 0.12.

The UMESLTD.NS whose company name is Usha Martin Education & Solutions Limited has made profit/loss of 5278740 with total revenue of 7327790, UMESLTD.NS has assets worth of 178049930.

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.

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