Uttam Sugar Mills Limited (UTTAMSUGAR) - Net Assets
Based on the latest financial reports, Uttam Sugar Mills Limited (UTTAMSUGAR) has net assets worth Rs8.04 Billion INR (≈ $86.99 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 (Rs12.95 Billion ≈ $140.10 Million USD) and total liabilities (Rs4.91 Billion ≈ $53.10 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 UTTAMSUGAR asset resilience ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs8.04 Billion |
| % of Total Assets | 62.09% |
| Annual Growth Rate | 16.77% |
| 5-Year Change | 143.51% |
| 10-Year Change | 1467.53% |
| Growth Volatility | 122.43 |
Uttam Sugar Mills Limited - Net Assets Trend (2004–2025)
This chart illustrates how Uttam Sugar Mills Limited's net assets have evolved over time, based on quarterly financial data. Also explore UTTAMSUGAR current and non-current assets for the complete picture of this company's asset base.
Annual Net Assets for Uttam Sugar Mills Limited (2004–2025)
The table below shows the annual net assets of Uttam Sugar Mills Limited from 2004 to 2025. For live valuation and market cap data, see UTTAMSUGAR market cap overview.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | Rs8.23 Billion ≈ $89.00 Million |
+18.23% |
| 2024-03-31 | Rs6.96 Billion ≈ $75.28 Million |
+20.75% |
| 2023-03-31 | Rs5.76 Billion ≈ $62.34 Million |
+24.56% |
| 2022-03-31 | Rs4.63 Billion ≈ $50.05 Million |
+36.93% |
| 2021-03-31 | Rs3.38 Billion ≈ $36.55 Million |
+18.51% |
| 2020-03-31 | Rs2.85 Billion ≈ $30.84 Million |
+21.76% |
| 2019-03-31 | Rs2.34 Billion ≈ $25.33 Million |
+33.09% |
| 2018-03-31 | Rs1.76 Billion ≈ $19.03 Million |
+10.87% |
| 2017-03-31 | Rs1.59 Billion ≈ $17.16 Million |
+202.31% |
| 2016-03-31 | Rs524.99 Million ≈ $5.68 Million |
-37.11% |
| 2015-03-31 | Rs834.72 Million ≈ $9.03 Million |
-6.49% |
| 2014-03-31 | Rs892.62 Million ≈ $9.65 Million |
-37.19% |
| 2013-03-31 | Rs1.42 Billion ≈ $15.37 Million |
+32.89% |
| 2012-03-31 | Rs1.07 Billion ≈ $11.56 Million |
-39.42% |
| 2011-03-31 | Rs1.77 Billion ≈ $19.09 Million |
-13.91% |
| 2010-03-31 | Rs2.05 Billion ≈ $22.18 Million |
+25.45% |
| 2009-03-31 | Rs1.63 Billion ≈ $17.68 Million |
-14.24% |
| 2007-03-31 | Rs1.91 Billion ≈ $20.61 Million |
-12.44% |
| 2006-03-31 | Rs2.18 Billion ≈ $23.54 Million |
+8.77% |
| 2005-03-31 | Rs2.00 Billion ≈ $21.64 Million |
+530.40% |
| 2004-03-31 | Rs317.42 Million ≈ $3.43 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Uttam Sugar Mills 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 519119100000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | Rs5.19 Billion | 65.87% |
| Common Stock | Rs381.40 Million | 4.84% |
| Other Comprehensive Income | Rs783.32 Million | 9.94% |
| Other Components | Rs1.53 Billion | 19.35% |
| Total Equity | Rs7.88 Billion | 100.00% |
Uttam Sugar Mills Limited Competitors by Market Cap
The table below lists competitors of Uttam Sugar Mills Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
TrueBlue Inc
NYSE:TBI
|
$104.02 Million |
|
BH Macro Limited
LSE:BHMU
|
$104.06 Million |
|
Vistin Pharma ASA
OL:VISTN
|
$104.06 Million |
|
Aldeyra The
NASDAQ:ALDX
|
$104.08 Million |
|
Ying Han Technology Co Ltd
TW:4562
|
$103.98 Million |
|
Sunflow Sustain
TA:SNFL
|
$103.97 Million |
|
Velo3D, Inc.
NASDAQ:VELO
|
$103.93 Million |
|
Gyldendal ASA
OL:GYL
|
$103.91 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Uttam Sugar Mills Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 6,960,525,000 to 7,881,200,000, a change of 920,675,000 (13.2%).
- Net income of 883,100,000 contributed positively to equity growth.
- Dividend payments of 105,900,000 reduced retained earnings.
- Share repurchases of 55,000,000 reduced equity.
- New share issuances of 10,000,000 increased equity.
- Other comprehensive income increased equity by 145,076,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs883.10 Million | +11.21% |
| Dividends Paid | Rs105.90 Million | -1.34% |
| Share Repurchases | Rs55.00 Million | -0.7% |
| Share Issuances | Rs10.00 Million | +0.13% |
| Other Comprehensive Income | Rs145.08 Million | +1.84% |
| Other Changes | Rs43.40 Million | +0.55% |
| Total Change | Rs- | 13.23% |
Book Value vs Market Value Analysis
This analysis compares Uttam Sugar Mills 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: 1.22x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 23.93x to 1.22x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2004-03-31 | Rs10.54 | Rs252.15 | x |
| 2005-03-31 | Rs74.72 | Rs252.15 | x |
| 2006-03-31 | Rs92.44 | Rs252.15 | x |
| 2007-03-31 | Rs71.17 | Rs252.15 | x |
| 2009-03-31 | Rs61.03 | Rs252.15 | x |
| 2010-03-31 | Rs76.57 | Rs252.15 | x |
| 2011-03-31 | Rs94.02 | Rs252.15 | x |
| 2012-03-31 | Rs41.50 | Rs252.15 | x |
| 2013-03-31 | Rs45.81 | Rs252.15 | x |
| 2014-03-31 | Rs23.40 | Rs252.15 | x |
| 2015-03-31 | Rs21.89 | Rs252.15 | x |
| 2016-03-31 | Rs13.77 | Rs252.15 | x |
| 2017-03-31 | Rs41.62 | Rs252.15 | x |
| 2018-03-31 | Rs46.14 | Rs252.15 | x |
| 2019-03-31 | Rs61.41 | Rs252.15 | x |
| 2020-03-31 | Rs74.77 | Rs252.15 | x |
| 2021-03-31 | Rs88.61 | Rs252.15 | x |
| 2022-03-31 | Rs121.34 | Rs252.15 | x |
| 2023-03-31 | Rs151.14 | Rs252.15 | x |
| 2024-03-31 | Rs182.51 | Rs252.15 | x |
| 2025-03-31 | Rs206.63 | Rs252.15 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Uttam Sugar Mills 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): 11.21%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 4.78%
- • Asset Turnover: 0.86x
- • Equity Multiplier: 2.73x
- Recent ROE (11.21%) is above the historical average (-0.28%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2004 | 6.75% | 2.19% | 0.72x | 4.28x | Rs-10.33 Million |
| 2005 | 13.35% | 14.21% | 0.50x | 1.88x | Rs67.01 Million |
| 2006 | 10.45% | 10.61% | 0.40x | 2.44x | Rs9.88 Million |
| 2007 | -14.20% | -9.71% | 0.45x | 3.25x | Rs-461.31 Million |
| 2009 | -24.56% | -13.38% | 0.38x | 4.83x | Rs-564.86 Million |
| 2010 | -17.14% | -8.93% | 0.34x | 5.71x | Rs-556.51 Million |
| 2011 | -5.79% | -2.13% | 0.69x | 3.97x | Rs-397.57 Million |
| 2012 | -65.08% | -10.22% | 0.66x | 9.60x | Rs-802.90 Million |
| 2013 | 3.84% | 0.85% | 0.51x | 8.85x | Rs-87.48 Million |
| 2014 | -48.27% | -6.32% | 0.60x | 12.80x | Rs-520.09 Million |
| 2015 | -105.66% | -11.61% | 0.62x | 14.73x | Rs-965.42 Million |
| 2016 | 22.38% | 1.20% | 0.89x | 21.06x | Rs65.00 Million |
| 2017 | 66.96% | 9.79% | 0.82x | 8.33x | Rs904.09 Million |
| 2018 | 9.66% | 1.37% | 0.86x | 8.17x | Rs-6.00 Million |
| 2019 | 24.82% | 4.73% | 0.71x | 7.43x | Rs346.99 Million |
| 2020 | 18.10% | 3.14% | 0.95x | 6.09x | Rs231.09 Million |
| 2021 | 17.68% | 3.29% | 1.02x | 5.27x | Rs259.63 Million |
| 2022 | 29.15% | 6.63% | 1.30x | 3.39x | Rs886.43 Million |
| 2023 | 21.45% | 6.00% | 1.27x | 2.81x | Rs659.79 Million |
| 2024 | 18.99% | 6.46% | 1.15x | 2.56x | Rs626.04 Million |
| 2025 | 11.21% | 4.78% | 0.86x | 2.73x | Rs94.98 Million |
Industry Comparison
This section compares Uttam Sugar Mills Limited's net assets metrics with peer companies in the Confectioners industry.
Industry Context
- Industry: Confectioners
- Average net assets among peers: $6,739,773,400
- Average return on equity (ROE) among peers: 8.88%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Uttam Sugar Mills Limited (UTTAMSUGAR) | Rs8.04 Billion | 6.75% | 0.61x | $104.00 Million |
| Avadh Sugar & Energy Limited (AVADHSUGAR) | $11.01 Billion | 7.99% | 1.62x | $110.26 Million |
| Bannari Amman Sugars Limited (BANARISUG) | $14.23 Billion | 5.62% | 0.80x | $489.42 Million |
| Dalmia Bharat Sugar and Industries Limited (DALMIASUG) | $4.60 Billion | 0.32% | 2.99x | $337.22 Million |
| DCM Shriram Industries Limited (DCMSRIND) | $6.17 Billion | 10.50% | 1.72x | $43.81 Million |
| Dhampur Sugar Mills Limited (DHAMPURSUG) | $11.01 Billion | 12.20% | 1.14x | $105.19 Million |
| Dharani Sugars&Chemicals Limited (DHARSUGAR) | $434.63 Million | -18.10% | 4.03x | $3.07 Million |
| Dwarikesh Sugar Industries Limited (DWARKESH) | $6.73 Billion | 23.05% | 1.11x | $94.17 Million |
| KCP Sugar and Industries Corporation Limited (KCPSUGIND) | $2.29 Billion | 17.85% | 0.95x | $33.08 Million |
| Kothari Sugars And Chemicals Limited (KOTARISUG) | $2.58 Billion | 16.28% | 0.68x | $24.52 Million |
| Magadh Sugar & Energy Limited (MAGADSUGAR) | $8.34 Billion | 13.12% | 1.03x | $78.06 Million |
About Uttam Sugar Mills Limited
Uttam Sugar Mills Limited manufactures and sells sugar products under the Uttam brand in India and internationally. It operates through Sugar, Cogeneration, and Distillery segments. The company offers pharma, double refined, planation white, and demerara sugar, as well as invert sugar syrup; and liquid, natural brown, sulphur free and bura, icing, superfine, mishri candi, white sachet, brown, tab… Read more