UPL.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 moderate liquidity, which means it would be difficult for the company to pay short-term obligations

Inventory Turnover: Very Slow Inventory movement or over stocking risk

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-32.65
Net Profit Margin-0.03
Acid Test Ratio0.99
Inventory Turnover1.94
Coverage Ratio0.56
Debt to Equity1.07
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-0.03
Return on Assets1.08
Return on Equity-0.04
Performance Graph
Key Ratios

Acid Test Ratio: It has moderate liquidity, which means it would be difficult for the company to pay short-term obligations

Current Ratio: It has a good balance between assets & liabilities and would be just able to cover its short-term liabilities

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio0.99
Current Ratio1.46
Performance Graph
Key Ratios

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover1.94
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 Ratio0.56
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 Ratio1.07
Interest Coverage Ratio0.38
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-32.65
Gross Profit Margin0.42
Price to Book Ratio1.41
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of UPL 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 875460000000 885770000000 826790000000
Total Non Current Assets 482180000000 465490000000 429510000000
Other Non Current Assets 2890000000 10000000 10000000
Non Current Prepaid Assets 1770000000 2100000000 1400000000
Non Current Deferred Taxes Assets 35950000000 26610000000 20760000000
Financial Assets - - 1720000000
Investment In Financial Assets 6570000000 5970000000 5250000000
Held To Maturity Securities - - -
Available For Sale Securities 1970000000 2050000000 1590000000
Financial Assets Fair Value 4600000000 3920000000 3660000000
Long Term Equity Investment 12380000000 9730000000 5600000000
Investments In Associates At Cost 9360000000 7340000000 4210000000
Goodwill And Other Intangible Assets 312070000000 312640000000 294300000000
Other Intangible Assets 110230000000 113660000000 110660000000
Goodwill 201840000000 198980000000 183640000000
Net Ppe 108380000000 103210000000 93440000000
Accumulated Depreciation -79150000000 -70840000000 -60930000000
Gross Ppe 187530000000 174050000000 154370000000
Construction In Progress 11300000000 12510000000 12650000000
Other Properties 97080000000 90700000000 1950000000
Machinery Furniture Equipment 127850000000 119580000000 105050000000
Buildings And Improvements 38130000000 31460000000 26990000000
Land And Improvements 10250000000 10500000000 9680000000
Properties - - -
Current Assets 393280000000 420280000000 397280000000
Other Current Assets 27620000000 31200000000 28940000000
Hedging Assets Current 480000000 180000000 170000000
Assets Held For Sale Current 290000000 400000000 480000000
Restricted Cash 500000000 460000000 450000000
Prepaid Assets 7820000000 9380000000 9340000000
Inventory 127760000000 139850000000 130780000000
Other Inventories - - 3240000000
Finished Goods 87990000000 97000000000 76750000000
Work In Process 7040000000 7210000000 7610000000
Raw Materials 32730000000 35640000000 46420000000
Other Receivables 22090000000 24050000000 27300000000
Taxes Receivable 3980000000 1410000000 860000000
Accounts Receivable 166800000000 182820000000 158430000000
Allowance For Doubtful Accounts Receivable -11630000000 -10850000000 -9860000000
Gross Accounts Receivable 178430000000 193670000000 168290000000
Cash Cash Equivalents And Short Term Investments 63560000000 61730000000 69470000000
Other Short Term Investments 4130000000 2060000000 11500000000
Cash And Cash Equivalents 59430000000 59670000000 57970000000
Cash Equivalents 7610000000 14830000000 18320000000
Cash Financial 51820000000 44840000000 39650000000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 224950000000 170320000000 200690000000
Total Debt 297540000000 239390000000 267090000000
Total Liabilities Net Minority Interest 548400000000 531480000000 533710000000
Total Non Current Liabilities Net Minority Interest 279790000000 241110000000 253950000000
Other Non Current Liabilities - - -
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans - - -
Trade And Other Payables Non Current 2100000000 6030000000 4070000000
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities 24060000000 24620000000 25120000000
Long Term Debt And Capital Lease Obligation 249680000000 208190000000 222310000000
Long Term Capital Lease Obligation 9580000000 6750000000 6260000000
Long Term Debt 240100000000 201440000000 216050000000
Long Term Provisions 3860000000 2170000000 2350000000
Current Liabilities 268610000000 290370000000 279760000000
Other Current Liabilities 33350000000 47230000000 33250000000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 47860000000 31200000000 44780000000
Current Capital Lease Obligation 3580000000 2650000000 2170000000
Current Debt 44280000000 28550000000 42610000000
Pension And Other Post Retirement Benefit Plans Current - - -
Current Provisions 3150000000 5030000000 5270000000
Payables 182760000000 203090000000 187290000000
Other Payable 20510000000 20290000000 17170000000
Dividends Payable 110000000 110000000 100000000
Total Tax Payable 5300000000 6550000000 4500000000
Accounts Payable 156840000000 176140000000 165520000000
Common Stock Equity 277930000000 298440000000 246610000000
Total Capitalization 518030000000 499880000000 462660000000
Total Equity Gross Minority Interest 327060000000 354290000000 293080000000
Minority Interest 49130000000 55850000000 46470000000
Stockholders Equity 277930000000 298440000000 246610000000
Other Equity Interest 30060000000 30060000000 30060000000
Treasury Stock - - -
Retained Earnings 181890000000 203410000000 153950000000
Additional Paid In Capital 32510000000 32480000000 47400000000
Capital Stock 1500000000 1500000000 1530000000
Common Stock 1500000000 1500000000 1530000000

Income statement interpretation for UPL 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 425990000000 531340000000 459710000000
Operating Revenue 425990000000 531340000000 459710000000
Cost Of Revenue 247670000000 276210000000 223860000000
Gross Profit 178320000000 255130000000 235850000000
Ebitda 40540000000 106810000000 91000000000
Ebit 12910000000 81340000000 67410000000
Operating Income 28480000000 87500000000 78020000000
Net Income -12000000000 35700000000 36260000000
Net Income From Continuing Operation Net Minority Interest -12000000000 35700000000 36260000000
Net Income From Continuing And Discontinued Operation -12000000000 35700000000 36260000000
Net Income Common Stockholders -13360000000 34350000000 35050000000
Net Income Including Noncontrolling Interests -18780000000 44140000000 44370000000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations -18780000000 44140000000 44370000000
Normalized Income -9003999000 38151306000 38744208000
Normalized Ebitda 43870000000 109670000000 93780000000
Total Unusual Items -3330000000 -2860000000 -2780000000
Total Unusual Items Excluding Goodwill -3330000000 -2860000000 -2780000000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 27630000000 25470000000 23590000000
Reconciled Cost Of Revenue 247670000000 276210000000 223860000000
Total Expenses 397510000000 443840000000 381690000000
Operating Expense 149840000000 167630000000 157830000000
Other Operating Expenses 52120000000 65360000000 66100000000
Depreciation And Amortization In Income Statement 27630000000 25470000000 23590000000
Amortization 13040000000 11680000000 11600000000
Depreciation Income Statement 14590000000 13790000000 11990000000
Selling General And Administration 19800000000 23600000000 18420000000
Selling And Marketing Expense 8570000000 12350000000 8030000000
General And Administrative Expense 11230000000 11250000000 10390000000
Rent And Landing Fees 1430000000 1410000000 1360000000
Tax Provision -2090000000 7360000000 5290000000
Pretax Income -20870000000 51500000000 49660000000
Other Non Operating Income Expenses 190000000 1150000000 800000000
Special Income Charges -3330000000 -2780000000 -2780000000
Other Special Charges 340000000 1000000000 1890000000
Write Off 960000000 1290000000 -40000000
Net Non Operating Interest Income Expense -30890000000 -28090000000 -17870000000
Total Other Finance Cost 1600000000 1660000000 1710000000
Interest Expense Non Operating 33780000000 29840000000 17750000000
Interest Income Non Operating 4490000000 3410000000 1590000000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps -17.07 43.92 44.00
Basic Eps -17.07 43.92 44.00
Diluted Ni Avail To Com Stockholders -13360000000 34350000000 35050000000
Net Income From Continuing Operations -20870000000 51500000000 49660000000
Minority Interests 6780000000 -8440000000 -8110000000

Cash flow analysis for UPL 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 18220000000 77510000000 64960000000
Changes In Cash -4920000000 340000000 7560000000
Taxes Refund Paid -11430000000 -12620000000 -10040000000
Change In Working Capital -12710000000 -13690000000 -17670000000
Change In Other Current Liabilities -15100000000 15540000000 19440000000
Change In Other Current Assets 1860000000 -580000000 -8530000000
Change In Payable -26150000000 1390000000 39250000000
Change In Inventory 12080000000 -9020000000 -35940000000
Change In Receivables 14870000000 -21240000000 -30910000000
Other Non Cash Items 29380000000 26630000000 16170000000
Stock Based Compensation 70000000 1330000000 -
Provision And Write Off Of Assets -1310000000 50000000 -890000000
Depreciation And Amortization 27630000000 25470000000 23590000000
Amortization Cash Flow 13040000000 11680000000 11600000000
Depreciation 14590000000 13790000000 11990000000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -24780000000 -14900000000 -38190000000
Net Other Investing Changes -1360000000 -350000000 1320000000
Interest Received Cfi 3220000000 1840000000 1550000000
Dividends Received Cfi 260000000 300000000 160000000
Net Investment Purchase And Sale -7970000000 6810000000 -14100000000
Sale Of Investment 840000000 13000000000 160000000
Purchase Of Investment -8810000000 -6190000000 -14260000000
Net Business Purchase And Sale - -560000000 -1300000000
Sale Of Business - - -
Purchase Of Business - -560000000 -1300000000
Net Ppe Purchase And Sale -11180000000 -16010000000 -18990000000
Sale Of Ppe 410000000 710000000 1230000000
Purchase Of Ppe -11590000000 -16720000000 -20220000000
Net Intangibles Purchase And Sale -8360000000 -6880000000 -6660000000
Purchase Of Intangibles -8360000000 -6880000000 -6660000000
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 1640000000 -62270000000 -19210000000
Net Other Financing Charges - 32360000000 -
Interest Paid Cff -34050000000 -23450000000 -19410000000
Cash Dividends Paid -7490000000 -7500000000 -7640000000
Common Stock Dividend Paid - - -
Net Common Stock Issuance - -13550000000 -
Common Stock Payments - -13550000000 -
Common Stock Issuance - 40540000000 -
Repurchase Of Capital Stock - -13550000000 -
Repayment Of Debt -16610000000 -78640000000 -84640000000
Issuance Of Debt 33130000000 61630000000 71930000000
Issuance Of Capital Stock - 40540000000 -
Net Issuance Payments Of Debt 48050000000 -45950000000 13060000000
Net Short Term Debt Issuance 31530000000 -28940000000 25770000000
Short Term Debt Issuance - - -
Net Long Term Debt Issuance 16520000000 -17010000000 -12710000000
Long Term Debt Payments -16610000000 -78640000000 -84640000000
Long Term Debt Issuance 33130000000 61630000000 71930000000
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of UPL.NS (UPL Limited)

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

The UPL Limited which is listed in NSE (National Stock Exchange) has a PE ratio of -32.65, UPL.NS has a net profit margin of -0.03, the acid test ratio for UPL.NS is 0.99, UPL.NS has an inventory turnover of 1.94, and UPL.NS has debt-to-equity ratio of 1.07.

The UPL.NS whose company name is UPL Limited has made profit/loss of 178320000000 with total revenue of 425990000000, UPL.NS has assets worth of 875460000000.

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.
  • Once you land on the Stock Analytics Page, click on “Fundamental Analysis”; this will take you to the fundamental analysis page.
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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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