Universus Photo Imagings Ltd
Incorporated in 2011, Universus Photo
Imagings Ltd manufactures X-Ray Films
and other assorted products[1]
- Market Cap ₹ 393 Cr.
- Current Price ₹ 359
- High / Low ₹ 518 / 176
- Stock P/E 20.4
- Book Value ₹ 610
- Dividend Yield 0.00 %
- ROCE 3.12 %
- ROE 2.93 %
- Face Value ₹ 10.0
Pros
- Company is almost debt free.
- Stock is trading at 0.59 times its book value
Cons
- Though the company is reporting repeated profits, it is not paying out dividend
- The company has delivered a poor sales growth of -16.8% over past five years.
- Tax rate seems low
- Company has a low return on equity of 3.58% over last 3 years.
- Earnings include an other income of Rs.20.9 Cr.
- Working capital days have increased from 2,558 days to 5,350 days
* The pros and cons are machine generated. Pros / cons are based on a checklist to highlight important points. Please exercise caution and do your own analysis.
Peer comparison
Consumer Discretionary Consumer Durables Consumer Durables Consumer Electronics
Quarterly Results
Standalone Figures in Rs. Crores / View Consolidated
Profit & Loss
Standalone Figures in Rs. Crores / View Consolidated
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 0 | 62 | 47 | 56 | 43 | 32 | 25 | 19 | |
| 0 | 0 | 0 | 0 | 0 | 53 | 39 | 46 | 37 | 30 | 26 | 19 | |
| Operating Profit | 0 | 0 | -0 | -0 | -0 | 10 | 8 | 11 | 7 | 3 | -2 | -0 |
| OPM % | 15% | 17% | 19% | 15% | 8% | -7% | -2% | |||||
| 0 | 0 | 0 | 0 | 0 | 11 | 11 | 472 | 34 | 38 | 42 | 21 | |
| Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Depreciation | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Profit before tax | 0 | 0 | -0 | -0 | -0 | 20 | 19 | 482 | 40 | 40 | 40 | 21 |
| Tax % | 0% | 0% | 0% | 22% | 24% | 17% | 12% | 23% | 21% | 6% | ||
| 0 | 0 | -0 | -0 | -0 | 16 | 14 | 400 | 35 | 31 | 32 | 19 | |
| EPS in Rs | 14.37 | 13.03 | 365.43 | 31.98 | 28.22 | 29.00 | 17.59 | |||||
| Dividend Payout % | 0% | 0% | 0% | 0% | 0% | 0% | 31% | 0% | 0% | 0% |
| Compounded Sales Growth | |
|---|---|
| 10 Years: | % |
| 5 Years: | -17% |
| 3 Years: | -24% |
| TTM: | -24% |
| Compounded Profit Growth | |
|---|---|
| 10 Years: | % |
| 5 Years: | 6% |
| 3 Years: | 48% |
| TTM: | -12% |
| Stock Price CAGR | |
|---|---|
| 10 Years: | % |
| 5 Years: | 9% |
| 3 Years: | -3% |
| 1 Year: | 46% |
| Return on Equity | |
|---|---|
| 10 Years: | % |
| 5 Years: | 16% |
| 3 Years: | 4% |
| Last Year: | 3% |
Balance Sheet
Standalone Figures in Rs. Crores / View Consolidated
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Equity Capital | 0.05 | 0.05 | 0.05 | 0.05 | 0.05 | 11 | 11 | 11 | 11 | 11 | 11 | 11 |
| Reserves | -0 | -0 | -0 | -0 | -0 | 136 | 151 | 551 | 575 | 606 | 637 | 657 |
| 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| 0 | 0 | 0 | 0 | 0 | 13 | 13 | 17 | 10 | 16 | 18 | 14 | |
| Total Liabilities | 0 | 0 | 0 | 0 | 0 | 160 | 174 | 579 | 596 | 633 | 666 | 681 |
| 0 | 0 | 0 | 0 | 0 | 10 | 9 | 5 | 4 | 4 | 4 | 4 | |
| CWIP | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Investments | 0 | 0 | 0 | 0 | 0 | 109 | 155 | 375 | 389 | 428 | 652 | 674 |
| 0 | 0 | 0 | 0 | 0 | 41 | 10 | 199 | 203 | 200 | 10 | 4 | |
| Total Assets | 0 | 0 | 0 | 0 | 0 | 160 | 174 | 579 | 596 | 633 | 666 | 681 |
Cash Flows
Standalone Figures in Rs. Crores / View Consolidated
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 0 | 0 | 0 | -0 | 0 | 120 | 9 | -84 | -8 | 4 | 184 | 2 | |
| 0 | 0 | 0 | 0 | 0 | -104 | -36 | 84 | 19 | -3 | -185 | -2 | |
| 0 | 0 | 0 | 0 | 0 | 11 | 0 | 0 | -11 | 0 | 0 | 0 | |
| Net Cash Flow | 0 | 0 | 0 | 0 | 0 | 27 | -27 | -0 | -0 | 1 | -1 | 0 |
| Free Cash Flow | 0 | 0 | 0 | -0 | 0 | 110 | 9 | -76 | -8 | 4 | 184 | 2 |
| CFO/OP | 0% | 100% | 0% | 1,290% | 141% | -68% | 33% | 222% | -10,850% | -2,348% |
Ratios
Standalone Figures in Rs. Crores / View Consolidated
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Debtor Days | 15 | 12 | 17 | 13 | 24 | 18 | 7 | |||||
| Inventory Days | 65 | 64 | 137 | 150 | 107 | 121 | 55 | |||||
| Days Payable | 16 | 15 | 12 | 11 | 7 | 12 | 11 | |||||
| Cash Conversion Cycle | 64 | 61 | 142 | 152 | 123 | 127 | 51 | |||||
| Working Capital Days | 59 | 56 | 1,235 | 1,688 | 2,216 | 109 | 5,350 | |||||
| ROCE % | 0% | 0% | -200% | -200% | -200% | 25% | 12% | 130% | 1% | 6% | 4% | 3% |
Insights
In beta| Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|
| Installed Monthly Capacity (X-Ray and NTR Films) sqm |
|
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| Total Permanent Employees number |
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| Indian Market Size for Wet Films (Management Estimate) sqm per annum |
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Extracted by Screener AI
Documents
Announcements
- Announcement under Regulation 30 (LODR)-Newspaper Publication 31 May
-
Compliances-Reg.24(A)-Annual Secretarial Compliance
30 May - Annual Secretarial Compliance Report for FY ended 31 March 2026; no non-compliance observed.
-
Audited Financial Results Of The Company For The Fourth Quarter And Financial Year Ended 31St March 2026.
29 May - Board approved FY26 audited standalone and consolidated results on 29 May 2026; auditors issued unmodified opinion.
-
Board Meeting Outcome for Outcome Of The Board Meeting
29 May - Board approved FY26 audited standalone and consolidated results on 29 May 2026; auditors issued unmodified opinion.
-
Board Meeting Intimation for Consider And Approve The Audited Financial Results (Standalone & Consolidated) For The 4Th Quarter And Financial Year Ended On 31St March, 2026.
25 May - Board to meet on 29 May 2026 to approve Q4 and FY26 audited results.
Business Overview:[1]
UPIL is in the business of manufacturing,
selling, distributing, converting, and producing X-Ray films and NTR films in Matt and Glossy finish. NTR Films are used for photo albums, certificates, playing cards, Gift Cards, visiting cards, calendars, menu cards, wedding cards, and modeling portfolios. Company procures Jumbo Rolls of the X-Ray films and slits them into different sizes at its slitting and packaging unit.