Universus Photo Imagings Ltd: Fundamental Analysis, Share Price Insights & Intrinsic Value (2024)

Share Price and Basic Stock Data

Last Updated: December 26, 2024, 9:29 pm

Market Cap	257 Cr.
Current Price	240
High / Low	484/221
Stock P/E	3.05
Book Value	986
Dividend Yield	0.00 %
ROCE	20.2 %
ROE	21.1 %
Face Value	10.0
PEG Ratio	-0.05

Stock P/E, Current Price, and Intrinsic Value Over Time

Stock P/E Current Price Intrinsic Value

View Share Price Target for Universus Photo Imagings Ltd

Competitors of Universus Photo Imagings Ltd

Stock Name	Market Cap	Current Price	High / Low	Stock P/E	Book Value	Dividend Yield	ROCE	ROE	Face Value
Choksi Imaging Ltd	35.5 Cr.	90.9	118/54.6	55.4	40.5	0.00 %	6.34 %	3.01 %	10.0
Universus Photo Imagings Ltd	257 Cr.	240	484/221	3.05	986	0.00 %	20.2 %	21.1 %	10.0
Jindal Photo Ltd	964 Cr.	939	1,030/525	2.69	2,266	0.00 %	12.3 %	12.5 %	10.0
Industry Average	610.50 Cr	423.30		20.38	1,097.50	0.00%	12.95%	12.20%	10.00

All Competitor Stocks of Universus Photo Imagings Ltd

Quarterly Result

Month	Mar 2021	Jun 2021	Sep 2021	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024
Sales	13	14	14	14	15	13	12	10	8	8	8	7	10
Expenses	30	10	11	17	13	13	25	59	49	50	60	89	58
Operating Profit	-18	3	2	-3	3	-0	-13	-49	-40	-42	-53	-81	-48
OPM %	-142%	23%	17%	-23%	17%	-3%	-102%	-497%	-494%	-554%	-670%	-1,108%	-503%
Other Income	1	45	39	6	503	30	1	24	8	10	6	16	6
Interest	0	0	0	0	0	0	0	0	0	0	0	0	0
Depreciation	0	0	0	0	0	0	0	0	0	0	0	0	0
Profit before tax	-17	48	41	2	505	30	-11	-25	-33	-32	-47	-65	-43
Tax %	4%	3%	3%	15%	16%	-6%	18%	10%	7%	9%	4%	6%	2%
Net Profit	-18	47	40	2	426	32	-13	-28	-35	-35	-48	-69	-43
EPS in Rs	-16.27	42.53	36.59	1.91	388.84	29.00	-12.12	-25.62	-31.87	-32.15	-44.05	-63.46	-39.72

Last Updated: Unknown

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: Unknown

Month	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	TTM
Sales	0	62	47	56	43	32	34
Expenses	0	53	39	46	116	257	233
Operating Profit	-0	10	8	11	-73	-225	-199
OPM %		15%	17%	19%	-169%	-692%	-586%
Other Income	0	39	31	587	34	38	35
Interest	0	0	0	0	0	0	0
Depreciation	0	1	1	0	0	0	0
Profit before tax	-0	48	39	597	-40	-187	-165
Tax %	0%	9%	12%	14%	13%	5%
Net Profit	-0	44	34	514	-44	-196	-173
EPS in Rs		40.10	31.29	469.87	-40.62	-179.37	-158.16
Dividend Payout %	0%	0%	0%	0%	-25%	0%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year	2020-2021	2021-2022	2022-2023	2023-2024
YoY Net Profit Growth (%)	-22.73%	1411.76%	-108.56%	-345.45%
Change in YoY Net Profit Growth (%)	0.00%	1434.49%	-1520.33%	-236.89%

Universus Photo Imagings Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 4 years from 2020-2021 to 2023-2024.

Growth

Compounded Sales Growth
10 Years:	%
5 Years:	%
3 Years:	-12%
TTM:	-4%

Compounded Profit Growth
10 Years:	%
5 Years:	%
3 Years:	%
TTM:	157%

Stock Price CAGR
10 Years:	%
5 Years:	%
3 Years:	-30%
1 Year:	-39%

Return on Equity
10 Years:	%
5 Years:	6%
3 Years:	7%
Last Year:	-21%

Last Updated: Unknown

Balance Sheet

Last Updated: November 14, 2024, 6:38 pm

Month	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Sep 2024
Equity Capital	0.05	11	11	11	11	11	11
Reserves	-0	1,201	1,096	1,062	1,037	853	1,069
Borrowings	0	0	0	0	0	0	0
Other Liabilities	0	13	13	17	10	16	23
Total Liabilities	0	1,224	1,120	1,090	1,058	880	1,102
Fixed Assets	0	10	9	5	4	4	4
CWIP	0	0	0	0	0	0	0
Investments	0	1,173	1,100	886	851	675	895
Other Assets	0	41	10	199	203	200	203
Total Assets	0	1,224	1,120	1,090	1,058	880	1,102

Reserves and Borrowings Chart

Cash Flow

Month	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Cash from Operating Activity +	1,185	56	-60	-8	4
Cash from Investing Activity +	-1,168	-82	59	19	-3
Cash from Financing Activity +	11	0	0	-11	0
Net Cash Flow	27	-27	-0	-0	1

Free Cash Flow

Month	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Free Cash Flow	0.00	10.00	8.00	11.00	-73.00	-225.00

Free Cash Flow = Income Generated from Operational Activities - Borrowings - Capital Work in Progress (CWIP)

Consistent positive free cash flow is crucial for businesses as it indicates their ability to generate cash from their core operations. It provides financial flexibility, allowing companies to invest in growth opportunities, pay dividends to shareholders, reduce debt, and weather economic downturns more effectively.

Free Cash Flow Chart

Financial Efficiency Indicators

Month	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Debtor Days	15	12	17	13	24
Inventory Days	65	64	137	150	107
Days Payable	16	15	12	11	7
Cash Conversion Cycle	64	61	142	152	123
Working Capital Days	59	56	1,235	1,688	7,029
ROCE %	8%	3%	54%	-7%	-20%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Sep 2021	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
Promoters	74.55%	74.55%	74.55%	74.37%	74.54%	74.54%	74.54%	74.54%	74.54%	74.54%	74.54%	74.54%
FIIs	0.00%	0.05%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Public	25.45%	25.40%	25.45%	25.63%	25.45%	25.45%	25.44%	25.45%	25.46%	25.45%	25.45%	25.46%
No. of Shareholders	32,406	31,506	29,822	29,838	29,666	30,248	30,038	29,648	29,273	28,822	28,337	27,948

Shareholding Pattern Chart

No. of Shareholders

This stock is not held by any mutual fund

ROCE Trend

EPS Trend

Key Financial Ratios

Month	Mar 24	Mar 23	Mar 22	Mar 21	Mar 20
FaceValue	10.00	10.00	10.00	10.00	10.00
Basic EPS (Rs.)	-179.37	-40.62	469.87	31.29	40.10
Diluted EPS (Rs.)	-179.37	-40.62	469.87	31.29	40.10
Cash EPS (Rs.)	28.42	32.23	365.83	13.53	15.01
Book Value[Excl.RevalReserv]/Share (Rs.)	788.91	957.36	979.95	1011.26	1106.87
Book Value[Incl.RevalReserv]/Share (Rs.)	788.91	957.36	979.95	1011.26	1106.87
Revenue From Operations / Share (Rs.)	29.64	39.48	51.31	42.90	57.02
PBDIT / Share (Rs.)	36.98	36.76	441.17	17.65	19.04
PBIT / Share (Rs.)	36.78	36.51	440.78	17.16	18.40
PBT / Share (Rs.)	36.78	36.51	440.77	17.16	18.39
Net Profit / Share (Rs.)	28.22	31.98	365.43	13.03	14.37
NP After MI And SOA / Share (Rs.)	-179.37	-40.62	469.87	31.29	40.10
PBDIT Margin (%)	124.77	93.10	859.90	41.15	33.39
PBIT Margin (%)	124.09	92.48	859.12	39.99	32.26
PBT Margin (%)	124.09	92.47	859.12	39.99	32.25
Net Profit Margin (%)	95.19	81.00	712.26	30.37	25.20
NP After MI And SOA Margin (%)	-605.12	-102.89	915.83	72.94	70.33
Return on Networth / Equity (%)	-22.73	-4.24	47.94	3.09	3.62
Return on Capital Employeed (%)	4.58	3.78	44.60	1.68	1.64
Return On Assets (%)	-22.32	-4.20	47.19	3.05	3.58
Asset Turnover Ratio (%)	0.03	0.05	0.06	0.06	0.78
Current Ratio (X)	374.92	254.11	69.54	71.79	41.66
Quick Ratio (X)	370.90	248.89	67.78	69.28	39.51
Inventory Turnover Ratio (X)	1.35	1.59	2.23	3.19	0.00
Dividend Payout Ratio (NP) (%)	0.00	-24.61	0.00	0.00	0.00
Dividend Payout Ratio (CP) (%)	0.00	-24.76	0.00	0.00	0.00
Earning Retention Ratio (%)	0.00	124.61	0.00	0.00	0.00
Cash Earning Retention Ratio (%)	0.00	124.76	0.00	0.00	0.00
Interest Coverage Ratio (X)	404864.00	57478.43	127088.11	12078.38	2894.71
Interest Coverage Ratio (Post Tax) (X)	308877.00	50011.00	105269.68	8915.38	2185.50
Enterprise Value (Cr.)	361.82	396.08	600.79	172.55	30.04
EV / Net Operating Revenue (X)	11.15	9.17	10.70	3.67	0.48
EV / EBITDA (X)	8.94	9.84	1.24	8.93	1.44
MarketCap / Net Operating Revenue (X)	11.19	9.17	10.70	3.68	0.91
Retention Ratios (%)	0.00	124.61	0.00	0.00	0.00
Price / BV (X)	0.42	0.37	0.56	0.15	0.04
Price / Net Operating Revenue (X)	11.19	9.17	10.70	3.68	0.91
EarningsYield	-0.54	-0.11	0.85	0.19	0.76

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

Fair Value

Fair Value of Universus Photo Imagings Ltd as of December 26, 2024 is: 647.23

Calculation basis:

Fair value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.

This formula allows us to gauge the fair value of the stock by analyzing its fundamental indicators.

As of December 26, 2024, Universus Photo Imagings Ltd is Undervalued by 169.68% compared to the current share price 240.00

Intrinsic Value of Universus Photo Imagings Ltd as of December 26, 2024 is: 226.52

Calculation basis:

Intrinsic value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100) * (1 + EPS CAGR for Last 5 Years)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.
EPS CAGR (Compound Annual Growth Rate): Represents the geometric mean growth rate of earnings per share over the last 5 years. It provides insight into the historical growth trajectory of the company's earnings.

This formula allows us to gauge the intrinsic value of the stock by analyzing its fundamental indicators along with EPS growth.

As of December 26, 2024, Universus Photo Imagings Ltd is Overvalued by 5.62% compared to the current share price 240.00

Last 5 Year EPS CAGR: -65.00%

*Investments are subject to market risks

Strength and Weakness

Strength	Weakness
The stock has a low average Working Capital Days of 20.67, which is a positive sign. The company has higher reserves (902.57 cr) compared to borrowings (0.00 cr), indicating strong financial stability. The company has shown consistent growth in sales (39.14 cr) and profit (41.71 cr) over the years.	The stock has a low average ROCE of 6.33%, which may not be favorable. The stock has a high average Cash Conversion Cycle of 90.33, which may not be favorable.

Stock Analysis

Considering all of the following key financial indicators, prospective investors are encouraged to conduct thorough research and seek professional guidance before considering any investment in Universus Photo Imagings Ltd:
1. Net Profit Margin: 95.19%
  - Net Profit Margin: This metric indicates the percentage of profit a company makes from its total revenue. A higher net profit margin is generally desirable as it reflects better profitability.
2. ROCE: 4.58% (Industry Average ROCE: 12.95%)
  - ROCE (Return on Capital Employed): ROCE measures a company's profitability and the efficiency with which its capital is employed. A higher ROCE indicates efficient use of capital.
3. ROE%: -22.73% (Industry Average ROE: 12.2%)
  - ROE (Return on Equity): ROE measures a company's profitability relative to shareholders' equity. A higher ROE indicates efficient use of shareholders' funds.
4. Interest Coverage Ratio (Post Tax): 308877
  - Interest Coverage Ratio: The interest coverage ratio measures a company's ability to cover its interest payments on outstanding debt. A ratio greater than 2 is generally considered healthy as it indicates the company can meet its interest obligations comfortably.
5. Quick Ratio: 370.9
  - Quick Ratio: The quick ratio assesses a company's ability to cover its short-term liabilities with its most liquid assets. A ratio higher than 1 suggests the company can meet its short-term obligations without relying heavily on inventory.
6. Stock P/E: 3.05 (Industry average Stock P/E: 20.38)
  - Stock P/E (Price-to-Earnings) Ratio: The P/E ratio compares a company's current share price to its earnings per share. A lower P/E ratio relative to industry peers or historical values may indicate that the stock is undervalued.
7. Total Debt / Equity: 0
  - Total Debt / Equity: This ratio measures a company's financial leverage by comparing its total debt to its total equity. A lower ratio indicates lower financial risk and greater financial stability.
The current analysis is available for review. It's important to conduct thorough research and consider consulting with financial professionals before making any investment decisions.
Stock Rating:

About the Company - Qualitative Analysis

Universus Photo Imagings Ltd. is a Public Limited Listed company incorporated on 12/11/2011 and has its registered office in the State of Dadra & Nagar Haveli, India. Company’s Corporate Identification Number(CIN) is L22222UP2011PLC103611 and registration number is 000381. Currently Company is involved in the business activities of Manufacture of photographic plates, films, sensitized paper and other sensitized unexposed materials,chemical preparations for photographic uses. Company’s Total Operating Revenue is Rs. 56.16 Cr. and Equity Capital is Rs. 10.95 Cr. for the Year ended 31/03/2022.

INDUSTRY	ADDRESS	CONTACT
Photographic & Allied Products	19th KM, Hapur-Bulandshahr Road, Bulandshahar Uttar Pradesh 245408	cs_uphoto@universusphotoimagings.com http://www.universusphotoimagings.com

Management
Name	Position Held
Mr. Sanjeev Agarwal	Chairman & Ind.Director
Mr. Shailendra Sinha	Whole Time Director
Mr. Rathi Binod Pal	Non Executive Director
Mr. S K Agarwal	Non Executive Director
Mr. Vinod Kumar Gupta	Non Executive Director
Mrs. Sonal Agarwal Bali	Independent Director

FAQ

What is the latest intrinsic value of Universus Photo Imagings Ltd?

The latest intrinsic value of Universus Photo Imagings Ltd as on 26 December 2024 is ₹647.23, which is 169.68% higher than the current market price of ₹240.00. The stock has a market capitalization of 257 Cr. and recorded a high/low of 484/221 during the current fiscal year 2024-2025. As of Sep 2024, the company has reserves of ₹1,069 Cr and total liabilities of ₹1,102 Cr.

What is the Market Cap of Universus Photo Imagings Ltd?

The Market Cap of Universus Photo Imagings Ltd is 257 Cr..

What is the current Stock Price of Universus Photo Imagings Ltd as on 26 December 2024?

The current stock price of Universus Photo Imagings Ltd as on 26 December 2024 is 240.

What is the High / Low of Universus Photo Imagings Ltd stocks in FY 2024-2025?

In FY 2024-2025, the High / Low of Universus Photo Imagings Ltd stocks is 484/221.

What is the Stock P/E of Universus Photo Imagings Ltd?

The Stock P/E of Universus Photo Imagings Ltd is 3.05.

What is the Book Value of Universus Photo Imagings Ltd?

The Book Value of Universus Photo Imagings Ltd is 986.

What is the Dividend Yield of Universus Photo Imagings Ltd?

The Dividend Yield of Universus Photo Imagings Ltd is 0.00 %.

What is the ROCE of Universus Photo Imagings Ltd?

The ROCE of Universus Photo Imagings Ltd is 20.2 %.

What is the ROE of Universus Photo Imagings Ltd?

The ROE of Universus Photo Imagings Ltd is 21.1 %.

What is the Face Value of Universus Photo Imagings Ltd?

The Face Value of Universus Photo Imagings Ltd is 10.0.

Share Price and Basic Stock Data

Stock P/E, Current Price, and Intrinsic Value Over Time

Competitors of Universus Photo Imagings Ltd

Quarterly Result

Quarterly Chart

Profit & Loss - Annual Report

Profit & Loss Yearly Chart

YoY Net Profit Growth

Growth

Balance Sheet

Reserves and Borrowings Chart

Cash Flow

Free Cash Flow

Free Cash Flow Chart

Financial Efficiency Indicators

Financial Efficiency Indicators Chart

Share Holding Pattern

Shareholding Pattern Chart

No. of Shareholders

ROCE Trend

EPS Trend

Key Financial Ratios

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

Fair Value

Strength and Weakness

Stock Analysis

About the Company - Qualitative Analysis

FAQ

What is the latest intrinsic value of Universus Photo Imagings Ltd?

What is the Market Cap of Universus Photo Imagings Ltd?

What is the current Stock Price of Universus Photo Imagings Ltd as on 26 December 2024?

What is the High / Low of Universus Photo Imagings Ltd stocks in FY 2024-2025?

What is the Stock P/E of Universus Photo Imagings Ltd?

What is the Book Value of Universus Photo Imagings Ltd?

What is the Dividend Yield of Universus Photo Imagings Ltd?

What is the ROCE of Universus Photo Imagings Ltd?

What is the ROE of Universus Photo Imagings Ltd?

What is the Face Value of Universus Photo Imagings Ltd?

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