Universus Photo Imagings Ltd
Incorporated in 2011, Universus Photo
Imagings Ltd manufactures X-Ray Films
and other assorted products[1]
- Market Cap ₹ 478 Cr.
- Current Price ₹ 436
- High / Low ₹ 437 / 174
- Stock P/E
- Book Value ₹ 768
- Dividend Yield 0.00 %
- ROCE 9.55 %
- ROE 8.69 %
- Face Value ₹ 10.0
Pros
- Company is almost debt free.
- Stock is trading at 0.57 times its book value
- Company's working capital requirements have reduced from 1,338 days to 109 days
Cons
- Company has low interest coverage ratio.
- The company has delivered a poor sales growth of -17.0% over past five years.
- Company has a low return on equity of -7.07% over last 3 years.
* 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
Consolidated Figures in Rs. Crores / View Standalone
Profit & Loss
Consolidated Figures in Rs. Crores / View Standalone
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | TTM | |
|---|---|---|---|---|---|---|---|---|
| 0 | 62 | 47 | 56 | 43 | 32 | 25 | 19 | |
| 0 | 53 | 39 | 46 | 116 | 257 | 26 | 134 | |
| Operating Profit | -0 | 10 | 8 | 11 | -73 | -225 | -2 | -115 |
| OPM % | 15% | 17% | 19% | -169% | -692% | -7% | -618% | |
| 0 | 39 | 31 | 587 | 34 | 38 | 98 | 30 | |
| Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Depreciation | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 0 |
| Profit before tax | -0 | 48 | 39 | 597 | -40 | -187 | 96 | -85 |
| Tax % | 0% | 9% | 12% | 14% | 13% | 5% | 9% | |
| -0 | 44 | 34 | 514 | -44 | -196 | 87 | -88 | |
| EPS in Rs | 40.10 | 31.29 | 469.87 | -40.62 | -179.37 | 79.50 | -80.31 | |
| Dividend Payout % | 0% | 0% | 0% | 0% | -25% | 0% | 0% |
| Compounded Sales Growth | |
|---|---|
| 10 Years: | % |
| 5 Years: | -17% |
| 3 Years: | -24% |
| TTM: | -37% |
| Compounded Profit Growth | |
|---|---|
| 10 Years: | % |
| 5 Years: | 12% |
| 3 Years: | -47% |
| TTM: | -236% |
| Stock Price CAGR | |
|---|---|
| 10 Years: | % |
| 5 Years: | 20% |
| 3 Years: | 3% |
| 1 Year: | 133% |
| Return on Equity | |
|---|---|
| 10 Years: | % |
| 5 Years: | 7% |
| 3 Years: | -7% |
| Last Year: | 9% |
Balance Sheet
Consolidated Figures in Rs. Crores / View Standalone
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Sep 2025 | |
|---|---|---|---|---|---|---|---|---|
| Equity Capital | 0.05 | 11 | 11 | 11 | 11 | 11 | 11 | 11 |
| Reserves | -0 | 1,201 | 1,096 | 1,062 | 1,037 | 853 | 863 | 830 |
| 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| 0 | 13 | 13 | 17 | 10 | 16 | 18 | 16 | |
| Total Liabilities | 0 | 1,224 | 1,120 | 1,090 | 1,058 | 880 | 892 | 857 |
| 0 | 10 | 9 | 5 | 4 | 4 | 4 | 4 | |
| CWIP | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Investments | 0 | 1,173 | 1,100 | 886 | 851 | 675 | 878 | 719 |
| 0 | 41 | 10 | 199 | 203 | 200 | 10 | 135 | |
| Total Assets | 0 | 1,224 | 1,120 | 1,090 | 1,058 | 880 | 892 | 857 |
Cash Flows
Consolidated Figures in Rs. Crores / View Standalone
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|
| 1,185 | 56 | -60 | -8 | 4 | 185 | ||
| -1,168 | -82 | 59 | 19 | -3 | -186 | ||
| 11 | 0 | 0 | -11 | 0 | 0 | ||
| Net Cash Flow | 27 | -27 | -0 | -0 | 1 | -1 |
Ratios
Consolidated Figures in Rs. Crores / View Standalone
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|
| Debtor Days | 15 | 12 | 17 | 13 | 24 | 18 | |
| Inventory Days | 65 | 64 | 137 | 150 | 107 | 121 | |
| Days Payable | 16 | 15 | 12 | 11 | 7 | 12 | |
| Cash Conversion Cycle | 64 | 61 | 142 | 152 | 123 | 127 | |
| Working Capital Days | 59 | 56 | 1,235 | 1,688 | 2,216 | 109 | |
| ROCE % | 8% | 3% | 54% | -7% | -20% | 10% |
Documents
Announcements
- Announcement under Regulation 30 (LODR)-Newspaper Publication 12 Feb
-
Results-Financial Results
11 Feb - Q3 (31-Dec-2025): standalone PAT Rs302L; consolidated loss Rs2,389L due to associate loss Rs2,691L
-
Board Meeting Outcome for Outcome Of Meeting Of The Board Under Regulation 30 And 33 Of SEBI
(Listing Obligation And Disclosure Requirements) Regulations, 2015
11 Feb - Board approved Q3 and 9M FY2026 results; standalone PAT Rs302L/1,815L; consolidated loss Rs2,389L/6,687L.
-
Board Meeting Intimation for To Consider And Approve The Unaudited Financial Results (Standalone & Consolidated) For The Quarter And Nine Months Ended On 31St December, 2025.
6 Feb - Board meeting on 11 Feb 2026 to approve Q3/9M (31 Dec 2025) results; trading window closed until Feb 13.
-
Monthly Reporting Regarding Request Received For Re-Lodgment Of Transfer Request Of Physical Form
13 Jan - No physical share re-lodgment requests received in December 2025, per RTA report.
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.