Uttam Sugar Mills Limited (UTTAMSUGAR) - Net Assets

Latest as of March 2026: Rs8.90 Billion INR ≈ $96.20 Million USD

Based on the latest financial reports, Uttam Sugar Mills Limited (UTTAMSUGAR) has net assets worth Rs8.90 Billion INR (≈ $96.20 Million USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs19.37 Billion ≈ $209.51 Million USD) and total liabilities (Rs10.48 Billion ≈ $113.31 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 asset allocation strategy of Uttam Sugar Mills Limited to assess the company's strategic physical and investment asset allocation.

Key Net Assets Metrics

Metric	Value
Current Net Assets	Rs8.90 Billion
% of Total Assets	45.92%
Annual Growth Rate	16.36%
5-Year Change	92.23%
10-Year Change	460.49%
Growth Volatility	119.69

Uttam Sugar Mills Limited - Net Assets Trend (2004–2026)

This chart illustrates how Uttam Sugar Mills Limited's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see Uttam Sugar Mills Limited market capitalisation.

Annual Net Assets for Uttam Sugar Mills Limited (2004–2026)

The table below shows the annual net assets of Uttam Sugar Mills Limited from 2004 to 2026. Also explore net asset growth rate of Uttam Sugar Mills Limited to track the company's year-over-year net asset growth rate.

Year	Net Assets	Change
2026-03-31	Rs8.90 Billion ≈ $96.20 Million	+8.10%
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	--

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 decreased by 0.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (March 2026)

Component	Amount	Percentage
Common Stock	Rs381.40 Million	4.35%
Other Components	Rs8.38 Billion	95.65%
Total Equity	Rs8.77 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
OncoQuest Pharmaceuticals Inc KQ:078590	$105.89 Million
Korea Petroleum Industries Co KO:004090	$105.90 Million
Tera Autotech TWO:6234	$105.95 Million
Bank of the James Financial Group NASDAQ:BOTJ	$106.00 Million
Kingfisher Metals Corp V:KFR	$105.83 Million
Smith & Nephew PLC LSE:SN	$105.79 Million
Faraday Future Intelligent Electric Inc NASDAQ:FFIE	$105.77 Million
Chung Lien Transportation Co Ltd TWO:5604	$105.73 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 2025 to 2026, total equity changed from 7,881,200,000 to 8,765,300,000, a change of 884,100,000 (11.2%).
Net income of 1,002,900,000 contributed positively to equity growth.
Dividend payments of 102,900,000 reduced retained earnings.
Share repurchases of 171,000,000 reduced equity.
Other comprehensive income decreased equity by 783,317,000.
Other factors increased equity by 938,417,000.

Equity Change Factors (2025 to 2026)

Factor	Impact	Contribution
Net Income	Rs1.00 Billion	+11.44%
Dividends Paid	Rs102.90 Million	-1.17%
Share Repurchases	Rs171.00 Million	-1.95%
Other Comprehensive Income	Rs-783.32 Million	-8.94%
Other Changes	Rs938.42 Million	+10.71%
Total Change	Rs-	11.22%

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: 1.12x
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 24.36x to 1.12x 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	Rs256.65	x
2005-03-31	Rs74.72	Rs256.65	x
2006-03-31	Rs92.44	Rs256.65	x
2007-03-31	Rs71.17	Rs256.65	x
2009-03-31	Rs61.03	Rs256.65	x
2010-03-31	Rs76.57	Rs256.65	x
2011-03-31	Rs94.02	Rs256.65	x
2012-03-31	Rs41.50	Rs256.65	x
2013-03-31	Rs45.81	Rs256.65	x
2014-03-31	Rs23.40	Rs256.65	x
2015-03-31	Rs21.89	Rs256.65	x
2016-03-31	Rs13.77	Rs256.65	x
2017-03-31	Rs41.62	Rs256.65	x
2018-03-31	Rs46.14	Rs256.65	x
2019-03-31	Rs61.41	Rs256.65	x
2020-03-31	Rs74.77	Rs256.65	x
2021-03-31	Rs88.61	Rs256.65	x
2022-03-31	Rs121.34	Rs256.65	x
2023-03-31	Rs151.14	Rs256.65	x
2024-03-31	Rs182.51	Rs256.65	x
2025-03-31	Rs206.63	Rs256.65	x
2026-03-31	Rs229.86	Rs256.65	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): 11.44%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 4.56%
• Asset Turnover: 1.14x
• Equity Multiplier: 2.21x
Recent ROE (11.44%) is above the historical average (0.25%), 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
2026	11.44%	4.56%	1.14x	2.21x	Rs126.37 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: $7,212,709,830
Average return on equity (ROE) among peers: 14.54%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Uttam Sugar Mills Limited (UTTAMSUGAR)	Rs8.90 Billion	6.75%	1.18x	$105.86 Million
Avadh Sugar & Energy Limited (AVADHSUGAR)	$6.66 Billion	11.65%	2.98x	$158.62 Million
Bannari Amman Sugars Limited (BANARISUG)	$13.56 Billion	6.79%	0.76x	$477.03 Million
Dalmia Bharat Sugar and Industries Limited (DALMIASUG)	$21.43 Billion	12.62%	0.74x	$348.56 Million
DCM Shriram Industries Limited (DCMSRIND)	$2.41 Billion	13.21%	2.97x	$36.28 Million
Dhampur Sugar Mills Limited (DHAMPURSUG)	$9.04 Billion	25.29%	2.69x	$108.91 Million
Dharani Sugars&Chemicals Limited (DHARSUGAR)	$1.08 Billion	42.44%	8.35x	$3.07 Million
Dwarikesh Sugar Industries Limited (DWARKESH)	$8.22 Billion	10.16%	0.72x	$83.61 Million
KCP Sugar and Industries Corporation Limited (KCPSUGIND)	$1.82 Billion	7.03%	1.35x	$37.26 Million
Kothari Sugars And Chemicals Limited (KOTARISUG)	$1.52 Billion	8.36%	1.59x	$24.63 Million
Magadh Sugar & Energy Limited (MAGADSUGAR)	$6.39 Billion	7.86%	1.20x	$79.27 Million

About Uttam Sugar Mills Limited

NSE:UTTAMSUGAR India Confectioners

Market Cap

$105.86 Million

Rs9.79 Billion INR

Market Cap Rank

#19065 Global

#1030 in India

Share Price

Rs256.65

Change (1 day)

-8.29%

52-Week Range

Rs187.38 - Rs336.22

All Time High

Rs518.46