[UPA] QoQ TTM Result on 30-Jun-2023 [#2]

Announcement Date
28-Aug-2023
Admission Sponsor
-
Sponsor
-
Financial Year
31-Dec-2023
Quarter
30-Jun-2023 [#2]
Profit Trend
QoQ- -8.82%
YoY- 54.67%
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TTM Result
31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 CAGR
Revenue 143,891 149,906 149,315 151,108 159,094 160,203 157,802 -5.96%
PBT 10,307 15,567 17,278 17,676 19,642 14,403 13,980 -18.37%
Tax -5,907 -7,074 -4,856 -4,023 -4,631 -3,476 -3,089 54.00%
NP 4,400 8,493 12,422 13,653 15,011 10,927 10,891 -45.31%
-
NP to SH 4,551 8,661 12,585 13,815 15,152 11,016 10,952 -44.28%
-
Tax Rate 57.31% 45.44% 28.11% 22.76% 23.58% 24.13% 22.10% -
Total Cost 139,491 141,413 136,893 137,455 144,083 149,276 146,911 -3.39%
-
Net Worth 270,999 220,520 169,572 281,808 280,264 267,138 263,278 1.94%
Dividend
31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 CAGR
Div 5,513 5,513 6,176 6,176 6,176 6,176 6,176 -7.28%
Div Payout % 121.14% 63.65% 49.08% 44.71% 40.76% 56.07% 56.40% -
Equity
31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 CAGR
Net Worth 270,999 220,520 169,572 281,808 280,264 267,138 263,278 1.94%
NOSH 238,745 238,745 238,745 79,581 79,581 79,581 79,581 107.87%
Ratio Analysis
31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 CAGR
NP Margin 3.06% 5.67% 8.32% 9.04% 9.44% 6.82% 6.90% -
ROE 1.68% 3.93% 7.42% 4.90% 5.41% 4.12% 4.16% -
Per Share
31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 CAGR
RPS 62.12 81.57 105.66 195.72 206.06 207.50 204.39 -54.76%
EPS 1.96 4.71 8.91 17.89 19.62 14.27 14.19 -73.24%
DPS 2.38 3.00 4.37 8.00 8.00 8.00 8.00 -55.40%
NAPS 1.17 1.20 1.20 3.65 3.63 3.46 3.41 -50.95%
Adjusted Per Share Value based on latest NOSH - 79,581
31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 CAGR
RPS 60.27 62.79 62.54 63.29 66.64 67.10 66.10 -5.96%
EPS 1.91 3.63 5.27 5.79 6.35 4.61 4.59 -44.23%
DPS 2.31 2.31 2.59 2.59 2.59 2.59 2.59 -7.33%
NAPS 1.1351 0.9237 0.7103 1.1804 1.1739 1.1189 1.1028 1.94%
Price Multiplier on Financial Quarter End Date
31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 CAGR
Date 29/03/24 29/12/23 29/09/23 30/06/23 31/03/23 30/12/22 30/09/22 -
Price 0.765 0.77 0.785 2.32 2.09 2.09 2.09 -
P/RPS 1.23 0.94 0.74 1.19 1.01 1.01 1.02 13.28%
P/EPS 38.93 16.34 8.81 12.97 10.65 14.65 14.73 91.04%
EY 2.57 6.12 11.35 7.71 9.39 6.83 6.79 -47.64%
DY 3.11 3.90 5.57 3.45 3.83 3.83 3.83 -12.95%
P/NAPS 0.65 0.64 0.65 0.64 0.58 0.60 0.61 4.32%
Price Multiplier on Announcement Date
31/03/24 31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 CAGR
Date 24/05/24 27/02/24 22/11/23 28/08/23 26/05/23 27/02/23 23/11/22 -
Price 0.815 0.79 0.78 0.77 2.40 2.03 2.02 -
P/RPS 1.31 0.97 0.74 0.39 1.16 0.98 0.99 20.50%
P/EPS 41.48 16.76 8.76 4.30 12.23 14.23 14.24 103.83%
EY 2.41 5.97 11.42 23.24 8.18 7.03 7.02 -50.93%
DY 2.92 3.80 5.60 10.39 3.33 3.94 3.96 -18.36%
P/NAPS 0.70 0.66 0.65 0.21 0.66 0.59 0.59 12.06%

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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