Highlights
- Sales over the Year and quarter: The company experienced a substantial growth of 14.85 % in the past year, substantial increase in net sales/revenue by 2.55 %.
- 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 126.25 %. Marginal increase in other income during this quarter, up by 45.97%.
- Profit over the Year and quarter: Significant improvement in profitability for U.P. Hotels Ltd.,. Notable increase of 50.61 % in net profit Year to Year, U.P. Hotels Ltd.,’s profitability dropped by -1.7 % Quarter to Quarter.
- EPS over the Year and quarter: EPS increased by 50.59 % Year to Year. EPS decreased by -1.69 % 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. 41.881 Cr | Rs. 46.905 Cr | Rs. 48.1 Cr | + 2.55 % | + 14.85 % |
| Expenses | Rs. 28.5 Cr | Rs. 28.28 Cr | Rs. 30.14 Cr | + 6.58 % | + 5.75 % |
| Operating Profit | Rs. 13.38 Cr | Rs. 18.63 Cr | Rs. 17.96 Cr | -3.6 % | + 34.23 % |
| OPM % | 31.95 % | 39.72 % | 37.34 % | -2.38 % | + 5.39 % |
| Other Income | Rs. 0.8 Cr | Rs. 1.24 Cr | Rs. 1.81 Cr | + 45.97 % | + 126.25 % |
| Interest | Rs. 0.01 Cr | Rs. 0.01 Cr | Rs. 0.01 Cr | + 0 % | + 0 % |
| Depreciation | Rs. 1.87 Cr | Rs. 2.13 Cr | Rs. 1.98 Cr | -7.04 % | + 5.88 % |
| Profit before tax | Rs. 12.3 Cr | Rs. 17.73 Cr | Rs. 17.78 Cr | + 0.28 % | + 44.55 % |
| Tax % | 28.8 % | 24.25 % | 25.76 % | + 1.51 % | -3.04 % |
| Net Profit | Rs. 8.76 Cr | Rs. 13.43 Cr | Rs. 13.2 Cr | -1.71 % | + 50.68 % |
| EPS in Rs | Rs. 16.23 | Rs. 24.86 | Rs. 24.44 | -1.69 % | + 50.59 % |
Today, we’re looking at U.P. Hotels Ltd.,’s financial performance for the Q4(Mar 2024).Starting with the top line, the company reported a robust year-over-year sales growth of 14.85 %. However, it did see a marginal increase of 2.55 % from the previous quarter. Expenses ticked up slightly by 6.58 % quarter-on-quarter, aligning with the annual rise of 5.75 %. Operating profit, while up 34.23 % compared to last year, faced a quarter-on-quarter dip of -3.6 %, signaling a short-term contraction in margins.
The Operating Profit Margin (OPM) % echoes this narrative, showing resilience on an annual basis with an increase of 5.39 %, but a shrinkage of -2.38 % sequentially. Other income rose by 45.97 % compared to the last quarter, despite an annual growth of 126.25 %. Interest expenses surged remarkably by 0 % from the previous quarter, yet the year-over-year increase remains at a moderate 0 %. Depreciation costs fell by -7.04 % quarter-on-quarter, whereas on an annual scale, they saw an increase of 5.88 %. Profit before tax grew annually by 44.55 % but saw an increase from the preceding quarter by 0.28 %.
Tax expenses as a percentage of profits decreased slightly by -3.04 % compared to last year, with a more notable quarter-on-quarter increase of 1.51 %. Net profit rose by 50.68 % year-on-year but witnessed a -1.71 % contraction from the last quarter. And finally, Earnings Per Share (EPS) displayed an annual uptick of 50.59 % but a quarterly fall of -1.69 %. 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. 41.881 Cr | Rs. 46.905 Cr | Rs. 48.1 Cr | + 2.55 % | + 14.85 % |
| Expenses | Rs. 28.5 Cr | Rs. 28.28 Cr | Rs. 30.14 Cr | + 6.58 % | + 5.75 % |
| Operating Profit | Rs. 13.38 Cr | Rs. 18.63 Cr | Rs. 17.96 Cr | -3.6 % | + 34.23 % |
| Net Profit | Rs. 8.76 Cr | Rs. 13.43 Cr | Rs. 13.2 Cr | -1.71 % | + 50.68 % |
| EPS in Rs | Rs. 16.23 | Rs. 24.86 | Rs. 24.44 | -1.69 % | + 50.59 % |
In reviewing U.P. Hotels Ltd.,’s 2024(Q4) financial snapshot, key trends emerge, shedding light on the company’s performance.Sales saw a robust 14.85 % year-on-year growth, however, there was a minor increase of 2.55 % from the previous quarter. Expenses rose by 5.75 % compared to the previous year, with a 6.58 % increase quarter-on-quarter. Operating Profit surged by 34.23 % annually, and saw a -3.6 % decrease from the last quarter.
Net Profit showed yearly increase of 50.68 %, and experienced a -1.71 % decrease from the previous quarter. Earnings Per Share (EPS) rose by 50.59 % annually, however dipped by -1.69 % compared to the last quarter. In essence, while U.P. Hotels Ltd., exhibits strong annual growth indicators, short-term fluctuations suggest the need for agile strategies to navigate market dynamics effectively. That’s all for now in the financial sector.
