Universus Photo Imagings Limited (UNIVPHOTO) - Net Assets
Based on the latest financial reports, Universus Photo Imagings Limited (UNIVPHOTO) has net assets worth Rs8.41 Billion INR (≈ $90.98 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs8.57 Billion ≈ $92.72 Million USD) and total liabilities (Rs161.00 Million ≈ $1.74 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check tangible net worth ratio of Universus Photo Imagings Limited to evaluate the tangible quality of the company's equity base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs8.41 Billion |
| % of Total Assets | 98.12% |
| Annual Growth Rate | 170.21% |
| 5-Year Change | -21.03% |
| 10-Year Change | 10165365.12% |
| Growth Volatility | 68.5 |
Universus Photo Imagings Limited - Net Assets Trend (2014–2025)
This chart illustrates how Universus Photo Imagings Limited's net assets have evolved over time, based on quarterly financial data. See UNIVPHOTO defensive interval ratio to measure how many days the company can operate on defensive assets alone.
Annual Net Assets for Universus Photo Imagings Limited (2014–2025)
The table below shows the annual net assets of Universus Photo Imagings Limited from 2014 to 2025. For live valuation and market cap data, see market cap of Universus Photo Imagings Limited.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | Rs8.74 Billion ≈ $94.54 Million |
+1.23% |
| 2024-03-31 | Rs8.64 Billion ≈ $93.39 Million |
-17.60% |
| 2023-03-31 | Rs10.48 Billion ≈ $113.34 Million |
-2.30% |
| 2022-03-31 | Rs10.73 Billion ≈ $116.01 Million |
-3.10% |
| 2021-03-31 | Rs11.07 Billion ≈ $119.72 Million |
-8.64% |
| 2020-03-31 | Rs12.12 Billion ≈ $131.03 Million |
+8242593.88% |
| 2019-03-31 | Rs-147.00K ≈ $-1.59K |
-297.30% |
| 2018-03-31 | Rs-37.00K ≈ $-400.14 |
-227.59% |
| 2017-03-31 | Rs29.00K ≈ $313.62 |
-66.28% |
| 2016-03-31 | Rs86.00K ≈ $930.06 |
-24.81% |
| 2015-03-31 | Rs114.37K ≈ $1.24K |
-26.61% |
| 2014-03-31 | Rs155.84K ≈ $1.69K |
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Equity Component Analysis
This analysis shows how different components contribute to Universus Photo Imagings Limited's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 295624416000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | Rs2.96 Billion | 33.81% |
| Common Stock | Rs109.50 Million | 1.25% |
| Other Comprehensive Income | Rs5.68 Billion | 64.94% |
| Other Components | Rs41.00K | 0.00% |
| Total Equity | Rs8.74 Billion | 100.00% |
Universus Photo Imagings Limited Competitors by Market Cap
The table below lists competitors of Universus Photo Imagings Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
N2N Connect Bhd
KLSE:0108
|
$42.74 Million |
|
IFirma SA
WAR:IFI
|
$42.80 Million |
|
Elastron S.A. - Steel Service Centers
AT:ELSTR
|
$42.82 Million |
|
Visang Educati
KO:100220
|
$42.84 Million |
|
Transworld Shipping Lines Limited
NSE:TRANSWORLD
|
$42.71 Million |
|
Hankuk Steel Wire Co. Ltd
KQ:025550
|
$42.70 Million |
|
Monnari Trade S.A.
WAR:MON
|
$42.70 Million |
|
Siam Steel Service Center Public Company Limited
BK:SSSC
|
$42.69 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Universus Photo Imagings Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 8,635,852,000 to 8,742,300,000, a change of 106,448,000 (1.2%).
- Net income of 870,200,000 contributed positively to equity growth.
- Other comprehensive income increased equity by 186,522,000.
- Other factors decreased equity by 950,274,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs870.20 Million | +9.95% |
| Other Comprehensive Income | Rs186.52 Million | +2.13% |
| Other Changes | Rs-950.27 Million | -10.87% |
| Total Change | Rs- | 1.23% |
Book Value vs Market Value Analysis
This analysis compares Universus Photo Imagings Limited's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 0.45x
- The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
- The price-to-book ratio has decreased from 115.74x to 0.45x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2014-03-31 | Rs3.12 | Rs360.75 | x |
| 2015-03-31 | Rs2.29 | Rs360.75 | x |
| 2016-03-31 | Rs0.01 | Rs360.75 | x |
| 2017-03-31 | Rs0.00 | Rs360.75 | x |
| 2018-03-31 | Rs0.00 | Rs360.75 | x |
| 2019-03-31 | Rs-2.94 | Rs360.75 | x |
| 2020-03-31 | Rs1106.87 | Rs360.75 | x |
| 2021-03-31 | Rs1011.26 | Rs360.75 | x |
| 2022-03-31 | Rs979.94 | Rs360.75 | x |
| 2023-03-31 | Rs957.37 | Rs360.75 | x |
| 2024-03-31 | Rs788.91 | Rs360.75 | x |
| 2025-03-31 | Rs798.60 | Rs360.75 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Universus Photo Imagings Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 9.95%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 353.74%
- • Asset Turnover: 0.03x
- • Equity Multiplier: 1.02x
- Recent ROE (9.95%) is above the historical average (-20.76%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2014 | -21.41% | 0.00% | 0.00x | 1.08x | Rs-48.95K |
| 2015 | -36.26% | 0.00% | 0.00x | 1.12x | Rs-52.90K |
| 2016 | -32.56% | -2800.00% | 0.01x | 1.13x | Rs-36.60K |
| 2017 | -196.55% | 0.00% | 0.00x | 2.41x | Rs-59.90K |
| 2018 | 0.00% | 0.00% | 0.00x | 0.00x | Rs-62.30K |
| 2019 | 0.00% | -0.01% | 11339.02x | 0.00x | Rs-66.30K |
| 2020 | 3.62% | 70.39% | 0.05x | 1.01x | Rs-772.66 Million |
| 2021 | 3.09% | 73.03% | 0.04x | 1.01x | Rs-764.44 Million |
| 2022 | 47.95% | 915.88% | 0.05x | 1.02x | Rs4.07 Billion |
| 2023 | -4.24% | -102.87% | 0.04x | 1.01x | Rs-1.49 Billion |
| 2024 | -22.74% | -605.08% | 0.04x | 1.02x | Rs-2.83 Billion |
| 2025 | 9.95% | 353.74% | 0.03x | 1.02x | Rs-4.03 Million |
Industry Comparison
This section compares Universus Photo Imagings Limited's net assets metrics with peer companies in the Medical Devices industry.
Industry Context
- Industry: Medical Devices
- Average net assets among peers: $2,031,980,000
- Average return on equity (ROE) among peers: 22.13%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Universus Photo Imagings Limited (UNIVPHOTO) | Rs8.41 Billion | -21.41% | 0.02x | $42.71 Million |
| Nureca Limited (NURECA) | $2.03 Billion | 22.13% | 0.08x | $24.65 Million |
About Universus Photo Imagings Limited
Universus Photo Imagings Limited manufactures, trades, and sells photographic and other imaging products. The company also manufactures, sells, distributes, converts, and produces X-ray films; and NTR films are used for photo albums, certificates, playing cards, gift cards, visiting cards, calendars, menu cards, wedding invitations, and a modelling portfolio. The company was formerly known as Jin… Read more