UNIVPHOTO.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: It has very strong liquidity, which means it can can cover its liabilities without relying on inventory

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

Coverage Analysis: NA

Debt to Equity Ratio: NA

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-1.23
Net Profit Margin-6.05
Acid Test Ratio370.92
Inventory Turnover3.43
Coverage Ratio0.00
Debt to Equity0.00
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: Moderate efficiency of the assets which indicates assets are making average 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-6.05
Return on Assets0.05
Return on Equity-0.23
Performance Graph
Key Ratios

Acid Test Ratio: It has very strong liquidity, which means it can can cover its liabilities without relying on inventory

Current Ratio: It has excess cash even after covering its short-term liabilities, which also may indicates mismanagement os assets in some cases

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio370.92
Current Ratio374.94
Performance Graph
Key Ratios

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

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover3.43
Performance Graph
Key Ratios

Coverage Analysis: NA

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio0.00
Performance Graph
Key Ratios

Debt to Equity Ratio: NA

Interest Coverage Ratio: NA

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.00
Interest Coverage Ratio0.00
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-1.23
Gross Profit Margin0.29
Price to Book Ratio0.28
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Universus Photo Imagings 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 8796719000 10580473000 10898903000
Total Non Current Assets 2517204000 4672493000 5163259000
Other Non Current Assets - 1000 -
Non Current Prepaid Assets 2528000 2528000 2994000
Non Current Deferred Taxes Assets - - -
Financial Assets - - -
Investment In Financial Assets 2475100000 4628300000 5116600000
Held To Maturity Securities - - -
Available For Sale Securities 2475100000 4628300000 5116600000
Financial Assets Fair Value - - -
Long Term Equity Investment 2472601000 4625752000 5113527000
Investments In Associates At Cost 2472601000 4625752000 5113527000
Goodwill And Other Intangible Assets - - 229000
Other Intangible Assets - - 229000
Goodwill - - -
Net Ppe 42075000 44212000 46509000
Accumulated Depreciation -76434000 -74239000 -71779000
Gross Ppe 118509000 118451000 118288000
Construction In Progress - - -
Other Properties - - -
Machinery Furniture Equipment 59668000 59610000 59447000
Buildings And Improvements 53784000 53784000 53784000
Land And Improvements 5057000 5057000 5057000
Properties - - -
Current Assets 6279515000 5907981000 5735644000
Other Current Assets 203000 -2000 442000
Hedging Assets Current - - -
Assets Held For Sale Current 2449000 2449000 2449000
Restricted Cash - - -
Prepaid Assets 30519000 32039000 65971000
Inventory 67378000 121392000 144603000
Other Inventories -47138000 2179000 3575000
Finished Goods 60236000 70974000 29087000
Work In Process 2120000 889000 660000
Raw Materials 52160000 47350000 111281000
Other Receivables 1864770000 1851542000 1742845000
Taxes Receivable - - -
Accounts Receivable 21119000 15248000 26129000
Allowance For Doubtful Accounts Receivable -410000 -1010000 -1245000
Gross Accounts Receivable 21529000 16258000 27374000
Cash Cash Equivalents And Short Term Investments 4293077000 3885313000 3753205000
Other Short Term Investments 4279202000 3884039000 3750345000
Cash And Cash Equivalents 13875000 1274000 2860000
Cash Equivalents - - -
Cash Financial 13875000 1274000 2860000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt - - -
Total Debt - - -
Total Liabilities Net Minority Interest 160867000 100662000 171836000
Total Non Current Liabilities Net Minority Interest 144119000 77412000 89354000
Other Non Current Liabilities 1000 18700000 1000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans - 3995000 6414000
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue 9347000 18747000 28146000
Non Current Deferred Taxes Liabilities 134771000 54670000 54793000
Long Term Debt And Capital Lease Obligation - - -
Long Term Capital Lease Obligation - - -
Long Term Debt - - -
Long Term Provisions - 4000000 6400000
Current Liabilities 16748000 23250000 82482000
Other Current Liabilities 466000 413000 526000
Current Deferred Taxes Liabilities 195000 5100000 60258000
Current Debt And Capital Lease Obligation - - -
Current Capital Lease Obligation - - -
Current Debt - - -
Pension And Other Post Retirement Benefit Plans Current - 1015000 1125000
Current Provisions - 1000000 1100000
Payables 7731000 11680000 16324000
Other Payable 3196000 3042000 3652000
Dividends Payable - - -
Total Tax Payable 200000 5100000 60200000
Accounts Payable 4535000 8638000 12672000
Common Stock Equity 8635852000 10479811000 10727067000
Total Capitalization 8635852000 10479811000 10727067000
Total Equity Gross Minority Interest 8635852000 10479811000 10727067000
Minority Interest - - -
Stockholders Equity 8635852000 10479811000 10727067000
Other Equity Interest 8526400000 10370400000 10617600000
Treasury Stock - - -
Retained Earnings 3036049000 4999530000 5691285000
Additional Paid In Capital - - -
Capital Stock 109466000 109466000 109466000
Common Stock 109466000 109466000 109466000

Income statement interpretation for Universus Photo Imagings 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 324399000 432089000 561589000
Operating Revenue 324399000 432089000 561589000
Cost Of Revenue 231333000 297171000 385575000
Gross Profit 93066000 134918000 176014000
Ebitda -1867494000 -392406000 5972600000
Ebit -1869689000 -395095000 5968258000
Operating Income 23813000 64981000 102366000
Net Income -1963480000 -444678000 5143500000
Net Income From Continuing Operation Net Minority Interest -1963480000 -444678000 5143500000
Net Income From Continuing And Discontinued Operation -1963480000 -444678000 5143500000
Net Income Common Stockholders -1963480000 -444678000 5143500000
Net Income Including Noncontrolling Interests -1963480000 -444678000 5143500000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations -1963480000 -444678000 5143500000
Normalized Income -2221556000 -671639700 5040280588
Normalized Ebitda -2236174000 -716637000 5852829400
Total Unusual Items 368680000 324231000 119770600
Total Unusual Items Excluding Goodwill 368680000 324231000 119770600
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 2195000 2689000 4342000
Reconciled Cost Of Revenue 231333000 297171000 385575000
Total Expenses 300586000 367108000 459223000
Operating Expense 69253000 69937000 73648000
Other Operating Expenses 25917000 29549000 27499000
Depreciation And Amortization In Income Statement 2195000 2689000 4342000
Amortization - - -
Depreciation Income Statement 2195000 2689000 4342000
Selling General And Administration 10671000 15454000 12761000
Selling And Marketing Expense 4021000 4929000 6731000
General And Administrative Expense 6650000 10525000 6030000
Rent And Landing Fees 7523000 1399000 1895000
Tax Provision 93791000 49583000 824758000
Pretax Income -1869689000 -395095000 5968258000
Other Non Operating Income Expenses 10203000 9399000 9459000
Special Income Charges - -743000 42559000
Other Special Charges - - -42559000
Write Off - 743000 -
Net Non Operating Interest Income Expense -1000 -7000 312000
Total Other Finance Cost 1000 7000 38000
Interest Expense Non Operating - - -
Interest Income Non Operating - - 350000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps -179.37 -40.62 469.87
Basic Eps -179.37 -40.62 469.87
Diluted Ni Avail To Com Stockholders -1963480000 -444678000 5143500000
Net Income From Continuing Operations -1869689000 -395095000 5968258000
Minority Interests - - -

Cash flow analysis for Universus Photo Imagings 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 39143000 -83229000 -595558000
Changes In Cash 12601000 -1586000 -1774000
Taxes Refund Paid -18596000 -104865000 -771815000
Change In Working Capital 30638000 -46256000 -144056000
Change In Other Current Liabilities - - -
Change In Other Current Assets - - -
Change In Payable -5592000 -6493000 770000
Change In Inventory 54014000 23212000 -87219000
Change In Receivables -17784000 -62975000 -57607000
Other Non Cash Items 110124000 441517000 -904637000
Stock Based Compensation - - -
Provision And Write Off Of Assets - - -
Depreciation And Amortization 2195000 2689000 4342000
Amortization Cash Flow - - -
Depreciation 2195000 2689000 4342000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -26541000 191116000 593822000
Net Other Investing Changes -1000 - -
Interest Received Cfi - - 350000
Dividends Received Cfi - - 2885257000
Net Investment Purchase And Sale -26482000 191279000 -2128404000
Sale Of Investment - - -
Purchase Of Investment - - -2128404000
Net Business Purchase And Sale - 343755000 -248311000
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -58000 -163000 84930000
Sale Of Ppe - - 85225000
Purchase Of Ppe -58000 -163000 -295000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow -1000 -109473000 -38000
Net Other Financing Charges - - -
Interest Paid Cff -1000 -7000 -38000
Cash Dividends Paid - -109466000 -
Common Stock Dividend Paid - - -
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt - - -
Issuance Of Debt - - -
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt - - -
Net Short Term Debt Issuance - - -
Short Term Debt Issuance - - -
Net Long Term Debt Issuance - - -
Long Term Debt Payments - - -
Long Term Debt Issuance - - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of UNIVPHOTO.NS (Universus Photo Imagings Limited)

Above is the summary for fundamental analysis of Universus Photo Imagings Limited , whose ticker name is UNIVPHOTO.NS and belongs to sector Healthcare, and it is listed in NSE (National Stock Exchange).

The Universus Photo Imagings Limited which is listed in NSE (National Stock Exchange) has a PE ratio of -1.23, UNIVPHOTO.NS has a net profit margin of -6.05, the acid test ratio for UNIVPHOTO.NS is 370.92, UNIVPHOTO.NS has an inventory turnover of 3.43, and UNIVPHOTO.NS has debt-to-equity ratio of 0.00.

The UNIVPHOTO.NS whose company name is Universus Photo Imagings Limited has made profit/loss of 93066000 with total revenue of 324399000, UNIVPHOTO.NS has assets worth of 8796719000.

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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