[UPA] QoQ Cumulative Quarter Result on 31-Dec-2023 [#4]

Announcement Date
27-Feb-2024
Admission Sponsor
-
Sponsor
-
Financial Year
31-Dec-2023
Quarter
31-Dec-2023 [#4]
Profit Trend
QoQ- -1.96%
YoY- -20.85%
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Cumulative Result
30/09/24 30/06/24 31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 CAGR
Revenue 87,292 59,195 26,527 149,906 103,446 66,421 32,542 92.71%
PBT -1,947 -306 1,336 15,567 12,138 8,378 6,596 -
Tax -718 -99 -538 -7,074 -3,414 -2,319 -1,705 -43.72%
NP -2,665 -405 798 8,493 8,724 6,059 4,891 -
-
NP to SH -2,617 -365 828 8,661 8,834 6,140 4,938 -
-
Tax Rate - - 40.27% 45.44% 28.13% 27.68% 25.85% -
Total Cost 89,957 59,600 25,729 141,413 94,722 60,362 27,651 119.08%
-
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 -1.01% -0.14% 0.31% 3.93% 5.21% 2.18% 1.76% -
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 37.69 25.56 11.45 81.57 73.20 86.03 42.15 -7.16%
EPS -1.13 -0.16 0.36 4.71 6.25 7.95 6.40 -
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 36.56 24.79 11.11 62.79 43.33 27.82 13.63 92.70%
EPS -1.10 -0.15 0.35 3.63 3.70 2.57 2.07 -
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 2.04 3.09 6.68 0.94 1.07 2.70 4.96 -44.60%
P/EPS -68.15 -501.32 214.00 16.34 12.56 29.17 32.68 -
EY -1.47 -0.20 0.47 6.12 7.96 3.43 3.06 -
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 2.11 2.93 7.12 0.97 1.07 0.90 5.69 -48.29%
P/EPS -70.36 -475.94 227.99 16.76 12.48 9.68 37.53 -
EY -1.42 -0.21 0.44 5.97 8.01 10.33 2.66 -
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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