[UPA] QoQ Annualized Quarter Result on 30-Sep-2024 [#3]

Announcement Date
20-Nov-2024
Admission Sponsor
-
Sponsor
-
Financial Year
31-Dec-2024
Quarter
30-Sep-2024 [#3]
Profit Trend
QoQ- -377.99%
YoY- -129.62%
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Annualized Quarter Result
30/09/24 30/06/24 31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 CAGR
Revenue 116,389 118,390 106,108 149,906 137,928 132,842 130,168 -7.16%
PBT -2,596 -612 5,344 15,567 16,184 16,756 26,384 -
Tax -957 -198 -2,152 -7,074 -4,552 -4,638 -6,820 -72.89%
NP -3,553 -810 3,192 8,493 11,632 12,118 19,564 -
-
NP to SH -3,489 -730 3,312 8,661 11,778 12,280 19,752 -
-
Tax Rate - - 40.27% 45.44% 28.13% 27.68% 25.85% -
Total Cost 119,942 119,200 102,916 141,413 126,296 120,724 110,604 5.53%
-
Net Worth 259,418 268,683 270,999 220,520 169,572 281,808 280,264 -5.00%
Dividend
30/09/24 30/06/24 31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 CAGR
Div - - - 5,513 - - - -
Div Payout % - - - 63.65% - - - -
Equity
30/09/24 30/06/24 31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 CAGR
Net Worth 259,418 268,683 270,999 220,520 169,572 281,808 280,264 -5.00%
NOSH 238,745 238,745 238,745 238,745 238,745 79,581 79,581 107.59%
Ratio Analysis
30/09/24 30/06/24 31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 CAGR
NP Margin -3.05% -0.68% 3.01% 5.67% 8.43% 9.12% 15.03% -
ROE -1.35% -0.27% 1.22% 3.93% 6.95% 4.36% 7.05% -
Per Share
30/09/24 30/06/24 31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 CAGR
RPS 50.25 51.11 45.81 81.57 97.61 172.06 168.59 -55.28%
EPS -1.51 -0.32 1.44 4.71 8.33 15.90 25.60 -
DPS 0.00 0.00 0.00 3.00 0.00 0.00 0.00 -
NAPS 1.12 1.16 1.17 1.20 1.20 3.65 3.63 -54.24%
Adjusted Per Share Value based on latest NOSH - 238,745
30/09/24 30/06/24 31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 CAGR
RPS 48.75 49.59 44.44 62.79 57.77 55.64 54.52 -7.16%
EPS -1.46 -0.31 1.39 3.63 4.93 5.14 8.27 -
DPS 0.00 0.00 0.00 2.31 0.00 0.00 0.00 -
NAPS 1.0866 1.1254 1.1351 0.9237 0.7103 1.1804 1.1739 -5.00%
Price Multiplier on Financial Quarter End Date
30/09/24 30/06/24 31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 CAGR
Date 30/09/24 28/06/24 29/03/24 29/12/23 29/09/23 30/06/23 31/03/23 -
Price 0.77 0.79 0.765 0.77 0.785 2.32 2.09 -
P/RPS 1.53 1.55 1.67 0.94 0.80 1.35 1.24 14.99%
P/EPS -51.11 -250.66 53.50 16.34 9.42 14.59 8.17 -
EY -1.96 -0.40 1.87 6.12 10.62 6.86 12.24 -
DY 0.00 0.00 0.00 3.90 0.00 0.00 0.00 -
P/NAPS 0.69 0.68 0.65 0.64 0.65 0.64 0.58 12.23%
Price Multiplier on Announcement Date
30/09/24 30/06/24 31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 CAGR
Date 20/11/24 23/08/24 24/05/24 27/02/24 22/11/23 28/08/23 26/05/23 -
Price 0.795 0.75 0.815 0.79 0.78 0.77 2.40 -
P/RPS 1.58 1.47 1.78 0.97 0.80 0.45 1.42 7.35%
P/EPS -52.77 -237.97 57.00 16.76 9.36 4.84 9.38 -
EY -1.89 -0.42 1.75 5.97 10.69 20.66 10.66 -
DY 0.00 0.00 0.00 3.80 0.00 0.00 0.00 -
P/NAPS 0.71 0.65 0.70 0.66 0.65 0.21 0.66 4.97%

PBT = Profit before Tax, NP = Net Profit, NP to SH = Net Profit Attributable to Shareholder, Div = Dividend, NP Margin = Net Profit Margin, ROE = Return on Equity, NOSH = Number of Shares, RPS = Revenue per Share, EPS = Earning Per Share, DPS = Dividend Per Share, NAPS = Net Asset Per Share, EOQ = End of Quarter, ANN = Announcement, P/RPS = Price/Revenue per Share, P/EPS = Price/Earning per Share, P/NAPS = Price/Net Asset per Share, EY = Earning Yield, DY = Dividend Yield.

NOSH is estimated based on the NP to SH and EPS. Div is an estimated figure based on the DPS and NOSH. Net Worth is an estimated figure based on the NAPS and NOSH.

Div Payout %, NP Margin, ROE, DY, QoQ & YoY figures in Percentage; RPS, EPS & DPS's figures in Cent; and NAPS's figures in Dollar.

All figures in '000 unless specified.

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