Uttam Sugar Mills Ltd: Intrinsic Value & Share Price Analysis

Share Price and Basic Stock Data

Last Updated: July 5, 2025, 12:39 pm

Market Cap	1,110 Cr.
Current Price	291
High / Low	396/170
Stock P/E	12.2
Book Value	203
Dividend Yield	0.86 %
ROCE	11.8 %
ROE	12.4 %
Face Value	10.0
PEG Ratio	1.38

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

Stock P/E Current Price Intrinsic Value

View Share Price Target for Uttam Sugar Mills Ltd

Competitors of Uttam Sugar Mills Ltd

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
Gayatri Sugars Ltd	89.5 Cr.	12.0	26.5/7.02	83.7	11.4	0.00 %	36.6 %	%	10.0
Dhampure Speciality Sugars Ltd	84.6 Cr.	102	142/78.0	31.3	41.0	0.00 %	11.6 %	8.88 %	10.0
Dhampur Bio Organics Ltd	554 Cr.	83.5	164/57.3	35.2	152	1.47 %	3.97 %	1.56 %	10.0
DCM Shriram Industries Ltd	1,433 Cr.	165	232/142	14.1	103	1.21 %	13.8 %	11.8 %	2.00
Davangere Sugar Company Ltd	327 Cr.	3.48	10.2/2.81	29.9	3.64	0.00 %	6.80 %	3.22 %	1.00
Industry Average	2,063.78 Cr	297.86		32.74	229.98	0.68%	8.73%	7.97%	6.37

All Competitor Stocks of Uttam Sugar Mills Ltd

Quarterly Result

Metric	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025
Sales	490	605	455	472	527	460	604	518	465	454	386	404	550
Expenses	394	529	449	420	416	394	561	444	383	419	382	342	435
Operating Profit	96	76	6	51	112	66	43	74	82	35	4	62	115
OPM %	20%	13%	1%	11%	21%	14%	7%	14%	18%	8%	1%	15%	21%
Other Income	8	2	2	2	3	2	2	2	2	3	1	1	2
Interest	18	18	14	9	12	18	14	8	17	18	11	8	17
Depreciation	9	9	9	9	9	9	10	10	11	11	11	11	11
Profit before tax	77	51	-14	35	93	41	22	59	57	9	-17	44	89
Tax %	21%	26%	-30%	26%	25%	25%	28%	26%	26%	25%	-10%	26%	24%
Net Profit	61	38	-10	26	70	31	16	43	42	6	-16	33	68
EPS in Rs	16.01	9.86	-2.63	6.83	18.35	8.12	4.10	11.40	11.05	1.69	-4.10	8.52	17.81

Last Updated: May 31, 2025, 7:24 am

Below is a detailed analysis of the quarterly data for Uttam Sugar Mills Ltd based on the most recent figures (Mar 2025) and their trends compared to the previous period:

For Sales, as of Mar 2025, the value is 550.00 Cr.. The value appears strong and on an upward trend. It has increased from 404.00 Cr. (Dec 2024) to 550.00 Cr., marking an increase of 146.00 Cr..
For Expenses, as of Mar 2025, the value is 435.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 342.00 Cr. (Dec 2024) to 435.00 Cr., marking an increase of 93.00 Cr..
For Operating Profit, as of Mar 2025, the value is 115.00 Cr.. The value appears strong and on an upward trend. It has increased from 62.00 Cr. (Dec 2024) to 115.00 Cr., marking an increase of 53.00 Cr..
For OPM %, as of Mar 2025, the value is 21.00%. The value appears strong and on an upward trend. It has increased from 15.00% (Dec 2024) to 21.00%, marking an increase of 6.00%.
For Other Income, as of Mar 2025, the value is 2.00 Cr.. The value appears strong and on an upward trend. It has increased from 1.00 Cr. (Dec 2024) to 2.00 Cr., marking an increase of 1.00 Cr..
For Interest, as of Mar 2025, the value is 17.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 8.00 Cr. (Dec 2024) to 17.00 Cr., marking an increase of 9.00 Cr..
For Depreciation, as of Mar 2025, the value is 11.00 Cr.. The value remains steady. There is no change compared to the previous period (Dec 2024) which recorded 11.00 Cr..
For Profit before tax, as of Mar 2025, the value is 89.00 Cr.. The value appears strong and on an upward trend. It has increased from 44.00 Cr. (Dec 2024) to 89.00 Cr., marking an increase of 45.00 Cr..
For Tax %, as of Mar 2025, the value is 24.00%. The value appears to be improving (decreasing) as expected. It has decreased from 26.00% (Dec 2024) to 24.00%, marking a decrease of 2.00%.
For Net Profit, as of Mar 2025, the value is 68.00 Cr.. The value appears strong and on an upward trend. It has increased from 33.00 Cr. (Dec 2024) to 68.00 Cr., marking an increase of 35.00 Cr..
For EPS in Rs, as of Mar 2025, the value is 17.81. The value appears strong and on an upward trend. It has increased from 8.52 (Dec 2024) to 17.81, marking an increase of 9.29.

Overall, while many items appear to show a positive trend, any significant downward movement warrant further investigation.

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: June 16, 2025, 3:34 pm

Metric	Jun 2014n n 15m	Jun 2015	Mar 2016n n 9m	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Sales	871	758	807	1,085	1,243	1,228	1,645	1,819	2,034	2,059	2,047	1,793
Expenses	824	772	726	869	1,127	1,056	1,463	1,601	1,764	1,814	1,781	1,578
Operating Profit	47	-15	81	217	117	172	182	218	271	245	266	215
OPM %	5%	-2%	10%	20%	9%	14%	11%	12%	13%	12%	13%	12%
Other Income	3	2	4	-1	11	9	10	7	14	9	9	7
Interest	99	75	50	74	80	80	79	86	75	52	56	54
Depreciation	41	23	17	23	24	27	29	29	33	36	40	45
Profit before tax	-90	-112	18	119	24	74	84	110	177	165	179	124
Tax %	-39%	-21%	13%	10%	28%	21%	39%	46%	24%	25%	26%	26%
Net Profit	-55	-88	15	107	17	58	52	60	135	124	132	91
EPS in Rs	-14.50	-23.12	4.06	27.95	4.46	15.24	13.54	15.67	35.38	32.41	34.67	23.92
Dividend Payout %	0%	0%	0%	0%	0%	0%	0%	0%	6%	8%	7%	10%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year	2017-2018	2018-2019	2019-2020	2020-2021	2021-2022	2022-2023	2023-2024	2024-2025
YoY Net Profit Growth (%)	-84.11%	241.18%	-10.34%	15.38%	125.00%	-8.15%	6.45%	-31.06%
Change in YoY Net Profit Growth (%)	0.00%	325.29%	-251.52%	25.73%	109.62%	-133.15%	14.60%	-37.51%

Uttam Sugar Mills Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 8 years from 2017-2018 to 2024-2025.

Growth

Compounded Sales Growth
10 Years:	7%
5 Years:	2%
3 Years:	-4%
TTM:	-12%

Compounded Profit Growth
10 Years:	14%
5 Years:	12%
3 Years:	-12%
TTM:	-31%

Stock Price CAGR
10 Years:	39%
5 Years:	30%
3 Years:	7%
1 Year:	-17%

Return on Equity
10 Years:	24%
5 Years:	21%
3 Years:	18%
Last Year:	12%

Last Updated: Unknown

Balance Sheet

Last Updated: June 16, 2025, 11:08 am

Month	Jun 2014	Jun 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Equity Capital	38	38	38	38	38	38	38	38	38	38	38	38
Reserves	-21	-26	-11	121	138	196	247	300	425	538	658	736
Borrowings	814	740	693	717	771	725	810	820	640	594	761	775
Other Liabilities	311	478	396	446	491	780	671	622	467	452	327	477
Total Liabilities	1,143	1,230	1,116	1,321	1,438	1,740	1,766	1,780	1,570	1,622	1,785	2,026
Fixed Assets	460	539	531	538	564	582	570	553	673	673	777	774
CWIP	26	11	16	11	17	11	45	127	4	7	1	1
Investments	0	0	0	0	0	0	0	3	0	0	5	29
Other Assets	657	680	570	773	857	1,146	1,151	1,098	892	943	1,002	1,222
Total Assets	1,143	1,230	1,116	1,321	1,438	1,740	1,766	1,780	1,570	1,622	1,785	2,026

Below is a detailed analysis of the balance sheet data for Uttam Sugar Mills Ltd based on the most recent figures (Mar 2025) and their trends compared to the previous period:

For Equity Capital, as of Mar 2025, the value is 38.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded 38.00 Cr..
For Reserves, as of Mar 2025, the value is 736.00 Cr.. The value appears strong and on an upward trend. It has increased from 658.00 Cr. (Mar 2024) to 736.00 Cr., marking an increase of 78.00 Cr..
For Borrowings, as of Mar 2025, the value is 775.00 Cr.. The value appears to be increasing, which may not be favorable. However, Borrowings exceed Reserves, which may signal higher financial risk. It has increased from 761.00 Cr. (Mar 2024) to 775.00 Cr., marking an increase of 14.00 Cr..
For Other Liabilities, as of Mar 2025, the value is 477.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 327.00 Cr. (Mar 2024) to 477.00 Cr., marking an increase of 150.00 Cr..
For Total Liabilities, as of Mar 2025, the value is 2,026.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 1,785.00 Cr. (Mar 2024) to 2,026.00 Cr., marking an increase of 241.00 Cr..
For Fixed Assets, as of Mar 2025, the value is 774.00 Cr.. The value appears to be declining and may need further review. It has decreased from 777.00 Cr. (Mar 2024) to 774.00 Cr., marking a decrease of 3.00 Cr..
For CWIP, as of Mar 2025, the value is 1.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded 1.00 Cr..
For Investments, as of Mar 2025, the value is 29.00 Cr.. The value appears strong and on an upward trend. It has increased from 5.00 Cr. (Mar 2024) to 29.00 Cr., marking an increase of 24.00 Cr..
For Other Assets, as of Mar 2025, the value is 1,222.00 Cr.. The value appears strong and on an upward trend. It has increased from 1,002.00 Cr. (Mar 2024) to 1,222.00 Cr., marking an increase of 220.00 Cr..
For Total Assets, as of Mar 2025, the value is 2,026.00 Cr.. The value appears strong and on an upward trend. It has increased from 1,785.00 Cr. (Mar 2024) to 2,026.00 Cr., marking an increase of 241.00 Cr..

However, the Borrowings (775.00 Cr.) are higher than the Reserves (₹736.00 Cr.), which may signal higher financial risk.

Overall, while many items appear to show a positive trend, any significant downward movement or items where Borrowings exceed Reserves warrant further investigation.

Reserves and Borrowings Chart

Cash Flow

Month	Month		Jun 2014	Jun 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023
Cash from Operating Activity +	108	133	123	5	51	143	15	179	320	158	33	113
Cash from Investing Activity +	-8	-10	-8	-25	-50	-46	-46	-88	-28	-50	-137	-60
Cash from Financing Activity +	-115	-146	-103	36	-21	-100	19	-83	-286	-110	102	-53
Net Cash Flow	-15	-22	12	16	-21	-3	-13	8	6	-2	-2	0

Free Cash Flow

Month	Jun 2014n n 15m	Jun 2015	Mar 2016n n 9m	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Free Cash Flow	47.00	-755.00	81.00	-500.00	-654.00	-553.00	-628.00	-602.00	-369.00	-349.00	-495.00	-560.00

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 2013	Jun 2014	Jun 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Debtor Days	21	7	12	26	18	14	16	11	10	11	9	7
Inventory Days	495	265	253	216	306	272	414	277	252	196	203	227
Days Payable	245	131	215	173	142	145	271	152	123	72	67	39
Cash Conversion Cycle	271	141	50	68	182	142	159	137	138	134	145	195
Working Capital Days	125	59	8	-8	67	74	73	86	115	96	105	141
ROCE %	9%	1%	-4%	9%	25%	11%	16%	16%	17%	22%	19%	18%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024
Promoters	74.43%	74.31%	73.33%	72.93%	72.84%	72.84%	72.84%	73.18%	73.70%	74.39%	74.39%	74.39%
FIIs	0.13%	0.42%	1.09%	1.31%	0.56%	0.69%	0.39%	0.30%	0.07%	0.03%	0.10%	0.03%
DIIs	0.00%	0.00%	0.00%	0.04%	0.04%	0.00%	0.01%	0.00%	0.00%	0.00%	0.00%	0.00%
Public	25.44%	25.27%	25.58%	25.70%	26.55%	26.46%	26.76%	26.51%	26.22%	25.58%	25.51%	25.59%
No. of Shareholders	25,160	25,492	24,798	23,849	23,706	21,092	20,633	24,540	27,811	29,909	31,880	32,450

Shareholding Pattern Chart

No. of Shareholders

This stock is not held by any mutual fund.

ROCE Trend

EPS Trend

Key Financial Ratios

Month	Mar 25	Mar 24
FaceValue	10.00	10.00
Basic EPS (Rs.)	23.16	34.67
Diluted EPS (Rs.)	23.16	34.67
Cash EPS (Rs.)	34.71	45.10
Book Value[Excl.RevalReserv]/Share (Rs.)	206.64	182.50
Book Value[Incl.RevalReserv]/Share (Rs.)	206.64	182.50
Revenue From Operations / Share (Rs.)	484.01	536.70
PBDIT / Share (Rs.)	58.00	71.93
PBIT / Share (Rs.)	45.79	61.50
PBT / Share (Rs.)	30.94	46.88
Net Profit / Share (Rs.)	22.50	34.66
NP After MI And SOA / Share (Rs.)	23.15	34.66
PBDIT Margin (%)	11.98	13.40
PBIT Margin (%)	9.45	11.45
PBT Margin (%)	6.39	8.73
Net Profit Margin (%)	4.64	6.45
NP After MI And SOA Margin (%)	4.78	6.45
Return on Networth / Equity (%)	11.20	18.99
Return on Capital Employeed (%)	17.06	26.20
Return On Assets (%)	4.11	7.40
Long Term Debt / Equity (X)	0.09	0.09
Total Debt / Equity (X)	1.06	1.09
Current Ratio (X)	1.12	1.11
Quick Ratio (X)	0.09	0.06
Interest Coverage Ratio (X)	3.91	4.92
Interest Coverage Ratio (Post Tax) (X)	2.52	3.37
Enterprise Value (Cr.)	1841.21	1943.27
EV / Net Operating Revenue (X)	0.99	0.94
EV / EBITDA (X)	8.32	7.08
MarketCap / Net Operating Revenue (X)	0.53	0.58
Price / BV (X)	1.25	1.71
Price / Net Operating Revenue (X)	0.53	0.58
EarningsYield	0.08	0.11

After reviewing the key financial ratios for Uttam Sugar Mills Ltd, here is a detailed analysis based on the latest available data and recent trends:

For FaceValue, as of Mar 25, the value is 10.00. This value is within the healthy range. There is no change compared to the previous period (Mar 24) which recorded 10.00.
For Basic EPS (Rs.), as of Mar 25, the value is 23.16. This value is within the healthy range. It has decreased from 34.67 (Mar 24) to 23.16, marking a decrease of 11.51.
For Diluted EPS (Rs.), as of Mar 25, the value is 23.16. This value is within the healthy range. It has decreased from 34.67 (Mar 24) to 23.16, marking a decrease of 11.51.
For Cash EPS (Rs.), as of Mar 25, the value is 34.71. This value is within the healthy range. It has decreased from 45.10 (Mar 24) to 34.71, marking a decrease of 10.39.
For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 25, the value is 206.64. It has increased from 182.50 (Mar 24) to 206.64, marking an increase of 24.14.
For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 25, the value is 206.64. It has increased from 182.50 (Mar 24) to 206.64, marking an increase of 24.14.
For Revenue From Operations / Share (Rs.), as of Mar 25, the value is 484.01. It has decreased from 536.70 (Mar 24) to 484.01, marking a decrease of 52.69.
For PBDIT / Share (Rs.), as of Mar 25, the value is 58.00. This value is within the healthy range. It has decreased from 71.93 (Mar 24) to 58.00, marking a decrease of 13.93.
For PBIT / Share (Rs.), as of Mar 25, the value is 45.79. This value is within the healthy range. It has decreased from 61.50 (Mar 24) to 45.79, marking a decrease of 15.71.
For PBT / Share (Rs.), as of Mar 25, the value is 30.94. This value is within the healthy range. It has decreased from 46.88 (Mar 24) to 30.94, marking a decrease of 15.94.
For Net Profit / Share (Rs.), as of Mar 25, the value is 22.50. This value is within the healthy range. It has decreased from 34.66 (Mar 24) to 22.50, marking a decrease of 12.16.
For NP After MI And SOA / Share (Rs.), as of Mar 25, the value is 23.15. This value is within the healthy range. It has decreased from 34.66 (Mar 24) to 23.15, marking a decrease of 11.51.
For PBDIT Margin (%), as of Mar 25, the value is 11.98. This value is within the healthy range. It has decreased from 13.40 (Mar 24) to 11.98, marking a decrease of 1.42.
For PBIT Margin (%), as of Mar 25, the value is 9.45. This value is below the healthy minimum of 10. It has decreased from 11.45 (Mar 24) to 9.45, marking a decrease of 2.00.
For PBT Margin (%), as of Mar 25, the value is 6.39. This value is below the healthy minimum of 10. It has decreased from 8.73 (Mar 24) to 6.39, marking a decrease of 2.34.
For Net Profit Margin (%), as of Mar 25, the value is 4.64. This value is below the healthy minimum of 5. It has decreased from 6.45 (Mar 24) to 4.64, marking a decrease of 1.81.
For NP After MI And SOA Margin (%), as of Mar 25, the value is 4.78. This value is below the healthy minimum of 8. It has decreased from 6.45 (Mar 24) to 4.78, marking a decrease of 1.67.
For Return on Networth / Equity (%), as of Mar 25, the value is 11.20. This value is below the healthy minimum of 15. It has decreased from 18.99 (Mar 24) to 11.20, marking a decrease of 7.79.
For Return on Capital Employeed (%), as of Mar 25, the value is 17.06. This value is within the healthy range. It has decreased from 26.20 (Mar 24) to 17.06, marking a decrease of 9.14.
For Return On Assets (%), as of Mar 25, the value is 4.11. This value is below the healthy minimum of 5. It has decreased from 7.40 (Mar 24) to 4.11, marking a decrease of 3.29.
For Long Term Debt / Equity (X), as of Mar 25, the value is 0.09. This value is below the healthy minimum of 0.2. There is no change compared to the previous period (Mar 24) which recorded 0.09.
For Total Debt / Equity (X), as of Mar 25, the value is 1.06. This value exceeds the healthy maximum of 1. It has decreased from 1.09 (Mar 24) to 1.06, marking a decrease of 0.03.
For Current Ratio (X), as of Mar 25, the value is 1.12. This value is below the healthy minimum of 1.5. It has increased from 1.11 (Mar 24) to 1.12, marking an increase of 0.01.
For Quick Ratio (X), as of Mar 25, the value is 0.09. This value is below the healthy minimum of 1. It has increased from 0.06 (Mar 24) to 0.09, marking an increase of 0.03.
For Interest Coverage Ratio (X), as of Mar 25, the value is 3.91. This value is within the healthy range. It has decreased from 4.92 (Mar 24) to 3.91, marking a decrease of 1.01.
For Interest Coverage Ratio (Post Tax) (X), as of Mar 25, the value is 2.52. This value is below the healthy minimum of 3. It has decreased from 3.37 (Mar 24) to 2.52, marking a decrease of 0.85.
For Enterprise Value (Cr.), as of Mar 25, the value is 1,841.21. It has decreased from 1,943.27 (Mar 24) to 1,841.21, marking a decrease of 102.06.
For EV / Net Operating Revenue (X), as of Mar 25, the value is 0.99. This value is below the healthy minimum of 1. It has increased from 0.94 (Mar 24) to 0.99, marking an increase of 0.05.
For EV / EBITDA (X), as of Mar 25, the value is 8.32. This value is within the healthy range. It has increased from 7.08 (Mar 24) to 8.32, marking an increase of 1.24.
For MarketCap / Net Operating Revenue (X), as of Mar 25, the value is 0.53. This value is below the healthy minimum of 1. It has decreased from 0.58 (Mar 24) to 0.53, marking a decrease of 0.05.
For Price / BV (X), as of Mar 25, the value is 1.25. This value is within the healthy range. It has decreased from 1.71 (Mar 24) to 1.25, marking a decrease of 0.46.
For Price / Net Operating Revenue (X), as of Mar 25, the value is 0.53. This value is below the healthy minimum of 1. It has decreased from 0.58 (Mar 24) to 0.53, marking a decrease of 0.05.
For EarningsYield, as of Mar 25, the value is 0.08. This value is below the healthy minimum of 5. It has decreased from 0.11 (Mar 24) to 0.08, marking a decrease of 0.03.

Overall, while many metrics show healthy performance, any figures highlighted in red or significant downward trends warrant further investigation.

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

Fair Value

Fair Value of Uttam Sugar Mills Ltd as of July 6, 2025 is: 247.79

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 July 6, 2025, Uttam Sugar Mills Ltd is Overvalued by 14.85% compared to the current share price 291.00

Intrinsic Value of Uttam Sugar Mills Ltd as of July 6, 2025 is: 269.66

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 July 6, 2025, Uttam Sugar Mills Ltd is Overvalued by 7.33% compared to the current share price 291.00

Last 5 Year EPS CAGR: 8.83%

*Investments are subject to market risks

Strength and Weakness

Strength	Weakness
The company has shown consistent growth in sales (204.00 cr) and profit (72.67 cr) over the years.	The stock has a low average ROCE of 13.25%, which may not be favorable. The stock has a high average Working Capital Days of 78.42, which may not be favorable. The stock has a high average Cash Conversion Cycle of 146.83, which may not be favorable. The company has higher borrowings (738.33) compared to reserves (275.08), which may suggest financial risk.

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 Uttam Sugar Mills Ltd:
1. Net Profit Margin: 4.64%
  - 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: 17.06% (Industry Average ROCE: 8.73%)
  - 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%: 11.2% (Industry Average ROE: 7.17%)
  - 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): 2.52
  - 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: 0.09
  - 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: 12.2 (Industry average Stock P/E: 27.28)
  - 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: 1.06
  - 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

Uttam Sugar Mills Ltd. is a Public Limited Listed company incorporated on 04/10/1993 and has its registered office in the State of Uttarakhand/Uttaranchal, India. Company's Corporate Identification Number(CIN) is L99999UR1993PLC032518 and registration number is 032518. Currently Company is involved in the business activities of Manufacture or refining of sugar (sucrose) from sugercane. Company's Total Operating Revenue is Rs. 1793.41 Cr. and Equity Capital is Rs. 38.14 Cr. for the Year ended 31/03/2025.

INDUSTRY	ADDRESS	CONTACT
Sugar	Village Libberheri, Haridwar District Uttarakhand/Uttaranchal 247667	uttam.secretarial@uttamsugar.com http://www.uttamsugar.in

Management
Name	Position Held
Mr. Raj Kumar Adlakha	Managing Director
Mr. Shankar Lal Sharma	Executive Director
Mr. Gurbachan Singh Matta	Non Executive Director
Mr. Narendra Kumar Sawhney	Independent Director
Mrs. Rutuja Rajendra More	Independent Director
Mr. Jasbir Singh	Independent Director
Mr. Ravi Kumar	Independent Director

FAQ

What is the intrinsic value of Uttam Sugar Mills Ltd?

Uttam Sugar Mills Ltd's intrinsic value (as of 06 July 2025) is 247.79 — 14.85% lower the current market price of 291.00, indicating overvalued. Calculated using the PE ratio method, this valuation considers the company's 1,110 Cr. market cap, FY2025-2026 high/low of 396/170, reserves of 736 Cr, and liabilities of 2,026 Cr.

What is the Market Cap of Uttam Sugar Mills Ltd?

The Market Cap of Uttam Sugar Mills Ltd is 1,110 Cr..

What is the current Stock Price of Uttam Sugar Mills Ltd as on 06 July 2025?

The current stock price of Uttam Sugar Mills Ltd as on 06 July 2025 is 291.

What is the High / Low of Uttam Sugar Mills Ltd stocks in FY 2025-2026?

In FY 2025-2026, the High / Low of Uttam Sugar Mills Ltd stocks is ₹396/170.

What is the Stock P/E of Uttam Sugar Mills Ltd?

The Stock P/E of Uttam Sugar Mills Ltd is 12.2.

What is the Book Value of Uttam Sugar Mills Ltd?

The Book Value of Uttam Sugar Mills Ltd is 203.

What is the Dividend Yield of Uttam Sugar Mills Ltd?

The Dividend Yield of Uttam Sugar Mills Ltd is 0.86 %.

What is the ROCE of Uttam Sugar Mills Ltd?

The ROCE of Uttam Sugar Mills Ltd is 11.8 %.

What is the ROE of Uttam Sugar Mills Ltd?

The ROE of Uttam Sugar Mills Ltd is 12.4 %.

What is the Face Value of Uttam Sugar Mills Ltd?

The Face Value of Uttam Sugar Mills Ltd is 10.0.