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Highlights
- The presented financial data is Standalone to provide a comprehensive overview of the company performance.
- Sales over the Year and quarter: The company’s sales declined by -21.21 % over the year, decrease in net sales/revenue by -55.8 %.
- Income over the Year and quarter: There has been either a marginal increase or a decline in other income over the past year which is 1.6 %. Marginal decrease of -40.46% in other income during this quarter.
- Profit over the Year and quarter: Challenges in sustaining profitability for U.P. Hotels Ltd.,. Profit dropped by -115.93 % Year to Year, U.P. Hotels Ltd.,’s profitability dropped by -105.45 % Quarter to Quarter.
- EPS over the Year and quarter: EPS declined by -115.91 % Year to Year. EPS decreased by -105.44 % in previous quarter. Analysis needed for shareholder value.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 26.979 Cr | Rs. 48.1 Cr | Rs. 21.258 Cr | -55.8 % | -21.21 % |
Expenses | Rs. 20.2 Cr | Rs. 30.14 Cr | Rs. 21.19 Cr | -29.69 % | + 4.9 % |
Operating Profit | Rs. 6.78 Cr | Rs. 17.96 Cr | Rs. 0.07 Cr | -99.61 % | -98.97 % |
OPM % | 25.13 % | 37.34 % | 0.33 % | -37.01 % | -24.8 % |
Other Income | Rs. 1.06 Cr | Rs. 1.809 Cr | Rs. 1.077 Cr | -40.46 % | + 1.6 % |
Interest | Rs. 0.01 Cr | Rs. 0.01 Cr | Rs. 0.01 Cr | + 0 % | + 0 % |
Depreciation | Rs. 1.94 Cr | Rs. 1.98 Cr | Rs. 2.1 Cr | + 6.06 % | + 8.25 % |
Profit before tax | Rs. 5.89 Cr | Rs. 17.78 Cr | Rs. -0.96 Cr | -105.4 % | -116.3 % |
Tax % | 23.39 % | 25.76 % | -25.18 % | -50.94 % | -48.57 % |
Net Profit | Rs. 4.51 Cr | Rs. 13.2 Cr | Rs. -0.72 Cr | -105.45 % | -115.96 % |
EPS in Rs | Rs. 8.36 | Rs. 24.44 | Rs. -1.33 | -105.44 % | -115.91 % |
Today, we’re looking at U.P. Hotels Ltd.,’s financial performance for the Q1(Jun 2024).Starting with the top line, the company reported a significant year-over-year sales decline of -21.21 %. However, it did see a marginal slip of -55.8 % from the previous quarter. Expenses decreased slightly by -29.69 % quarter-on-quarter, aligning with the annual rise of 4.9 %. Operating profit, while down -98.97 % compared to last year, faced a quarter-on-quarter dip of -99.61 %, signaling a short-term contraction in margins.
The Operating Profit Margin (OPM) % contradicts this narrative, showing weakness on an annual basis with a decrease of -24.8 %, but a shrinkage of -37.01 % sequentially. Other income fell by -40.46 % compared to the last quarter, despite an annual growth of 1.6 %. Interest expenses surged remarkably by 0 % from the previous quarter, yet the year-over-year increase remains at a moderate 0 %. Depreciation costs climbed by 6.06 % quarter-on-quarter, whereas on an annual scale, they saw an increase of 8.25 %. Profit before tax declined annually by -116.3 % but saw a reduction from the preceding quarter by -105.4 %.
Tax expenses as a percentage of profits decreased slightly by -48.57 % compared to last year, with a more notable quarter-on-quarter decrease of -50.94 %. Net profit fell by -115.96 % year-on-year but witnessed a -105.45 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual downturn of -115.91 % but a quarterly fall of -105.44 %. In summary, U.P. Hotels Ltd.,’s annual performance indicates steady growth, although the quarter-on-quarter figures suggest some areas may require strategic attention.
Metrics | Previous Year | Previous Quarter | Current Quarter | Quarter to Quarter Difference | Year to Year Difference |
---|---|---|---|---|---|
Sales | Rs. 26.979 Cr | Rs. 48.1 Cr | Rs. 21.258 Cr | -55.8 % | -21.21 % |
Expenses | Rs. 20.2 Cr | Rs. 30.14 Cr | Rs. 21.19 Cr | -29.69 % | + 4.9 % |
Operating Profit | Rs. 6.78 Cr | Rs. 17.96 Cr | Rs. 0.07 Cr | -99.61 % | -98.97 % |
Net Profit | Rs. 4.51 Cr | Rs. 13.2 Cr | Rs. -0.72 Cr | -105.45 % | -115.96 % |
EPS in Rs | Rs. 8.36 | Rs. 24.44 | Rs. -1.33 | -105.44 % | -115.91 % |
In reviewing U.P. Hotels Ltd.,’s 2024(Q1) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales experienced a decrease of -21.21 % year-on-year, although there was a slight dip of -55.8 % from the previous quarter. Expenses rose by 4.9 % compared to the previous year, with a decrease of -29.69 % quarter-on-quarter. Operating Profit dropped by -98.97 % annually, and saw a -99.61 % decrease from the last quarter.
Net Profit showed yearly decrease of -115.96 %, and experienced a -105.45 % decrease from the previous quarter. Earnings Per Share (EPS) fell by -115.91 % annually, however dipped by -105.44 % compared to the last quarter. In essence, while U.P. Hotels Ltd., faces strong annual decline indicators, short-term fluctuations suggest the need for agile strategies to navigate market dynamics effectively. That’s all for now in the financial sector.
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