[UPA] QoQ Annualized Quarter Result on 31-Dec-2023 [#4]

Announcement Date
27-Feb-2024
Admission Sponsor
-
Sponsor
-
Financial Year
31-Dec-2023
Quarter
31-Dec-2023 [#4]
Profit Trend
QoQ- -26.47%
YoY- -20.85%
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Annualized Quarter Result
31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 30/06/22 CAGR
Revenue 149,906 137,928 132,842 130,168 160,203 152,445 151,032 -0.49%
PBT 15,567 16,184 16,756 26,384 14,330 12,350 10,210 32.36%
Tax -7,074 -4,552 -4,638 -6,820 -3,476 -2,712 -3,544 58.33%
NP 8,493 11,632 12,118 19,564 10,854 9,638 6,666 17.47%
-
NP to SH 8,661 11,778 12,280 19,752 10,943 9,686 6,682 18.82%
-
Tax Rate 45.44% 28.13% 27.68% 25.85% 24.26% 21.96% 34.71% -
Total Cost 141,413 126,296 120,724 110,604 149,349 142,806 144,366 -1.36%
-
Net Worth 220,520 169,572 281,808 280,264 267,138 263,278 265,594 -11.63%
Dividend
31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 30/06/22 CAGR
Div 5,513 - - - 6,176 - - -
Div Payout % 63.65% - - - 56.44% - - -
Equity
31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 30/06/22 CAGR
Net Worth 220,520 169,572 281,808 280,264 267,138 263,278 265,594 -11.63%
NOSH 238,745 238,745 79,581 79,581 79,581 79,581 79,581 107.59%
Ratio Analysis
31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 30/06/22 CAGR
NP Margin 5.67% 8.43% 9.12% 15.03% 6.78% 6.32% 4.41% -
ROE 3.93% 6.95% 4.36% 7.05% 4.10% 3.68% 2.52% -
Per Share
31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 30/06/22 CAGR
RPS 81.57 97.61 172.06 168.59 207.50 197.45 195.62 -44.09%
EPS 4.71 8.33 15.90 25.60 14.17 12.55 8.66 -33.29%
DPS 3.00 0.00 0.00 0.00 8.00 0.00 0.00 -
NAPS 1.20 1.20 3.65 3.63 3.46 3.41 3.44 -50.35%
Adjusted Per Share Value based on latest NOSH - 238,745
31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 30/06/22 CAGR
RPS 62.79 57.77 55.64 54.52 67.10 63.85 63.26 -0.49%
EPS 3.63 4.93 5.14 8.27 4.58 4.06 2.80 18.83%
DPS 2.31 0.00 0.00 0.00 2.59 0.00 0.00 -
NAPS 0.9237 0.7103 1.1804 1.1739 1.1189 1.1028 1.1125 -11.63%
Price Multiplier on Financial Quarter End Date
31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 30/06/22 CAGR
Date 29/12/23 29/09/23 30/06/23 31/03/23 30/12/22 30/09/22 30/06/22 -
Price 0.77 0.785 2.32 2.09 2.09 2.09 2.07 -
P/RPS 0.94 0.80 1.35 1.24 1.01 1.06 1.06 -7.67%
P/EPS 16.34 9.42 14.59 8.17 14.75 16.66 23.92 -22.38%
EY 6.12 10.62 6.86 12.24 6.78 6.00 4.18 28.84%
DY 3.90 0.00 0.00 0.00 3.83 0.00 0.00 -
P/NAPS 0.64 0.65 0.64 0.58 0.60 0.61 0.60 4.38%
Price Multiplier on Announcement Date
31/12/23 30/09/23 30/06/23 31/03/23 31/12/22 30/09/22 30/06/22 CAGR
Date 27/02/24 22/11/23 28/08/23 26/05/23 27/02/23 23/11/22 29/08/22 -
Price 0.79 0.78 0.77 2.40 2.03 2.02 2.05 -
P/RPS 0.97 0.80 0.45 1.42 0.98 1.02 1.05 -5.13%
P/EPS 16.76 9.36 4.84 9.38 14.32 16.10 23.69 -20.55%
EY 5.97 10.69 20.66 10.66 6.98 6.21 4.22 25.94%
DY 3.80 0.00 0.00 0.00 3.94 0.00 0.00 -
P/NAPS 0.66 0.65 0.21 0.66 0.59 0.59 0.60 6.54%

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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