Uday Jewellery Industries Ltd Share Price ₹148

Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.

Financials of Uday Jewellery Industries Ltd

Quarter-by-quarter operating performance

	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026
Sales +	45	34	42	55	42	41	62	99	106	113	136	204	226
Expenses +	42	30	39	50	41	38	58	93	103	102	128	196	211
Operating Profit	3	4	4	4	1	4	4	6	4	11	8	8	15
OPM %	8%	12%	9%	8%	2%	9%	7%	6%	4%	10%	6%	4%	7%
Other Income +	0	0	0	0	0	0	0	0	0	0	1	3	4
Interest	1	0	0	0	0	0	0	0	1	0	0	2	3
Depreciation	0	0	0	0	0	0	0	0	0	0	0	0	0
Profit before tax	3	4	4	4	0	3	4	6	3	10	8	8	15
Tax %	29%	25%	25%	25%	82%	25%	25%	25%	31%	25%	23%	26%	30%
Net Profit +	2	3	3	3	0	3	3	5	2	8	6	6	11
EPS in Rs	0.94	1.37	1.25	1.31	0.03	1.19	1.22	2.01	0.79	3.39	2.46	2.58	3.17

Financials of Uday Jewellery Industries Ltd

Annual income statement trend

	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Sales +	25	32	45	72	73	92	93	122	177	173	287	726
Expenses +	24	30	44	68	68	82	86	114	163	160	271	676
Operating Profit	1	1	2	4	5	10	8	8	13	13	16	50
OPM %	5%	4%	3%	5%	7%	11%	8%	7%	8%	7%	6%	7%
Other Income +	0	1	1	0	0	0	1	1	2	1	1	8
Interest	0	0	1	1	1	1	1	1	2	2	2	7
Depreciation	0	0	0	0	0	0	0	0	0	0	1	2
Profit before tax	1	2	2	3	4	9	8	8	13	12	15	49
Tax %	18%	19%	27%	21%	23%	26%	26%	27%	26%	27%	26%	26%
Net Profit +	1	2	1	2	3	7	6	6	10	9	11	36
EPS in Rs	1.02	1.50	1.04	1.41	1.59	3.15	2.63	2.59	4.31	3.96	4.74	10.64
Dividend Payout %	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	5%

Financials of Uday Jewellery Industries Ltd

Capital structure and asset base

	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	12	12	12	18	20	23	23	23	23	23	24	34
Reserves	-0	2	3	12	16	24	30	36	45	54	83	173
Borrowings +	0	4	10	7	12	10	13	27	33	24	25	162
Other Liabilities +	0	0	0	1	1	2	1	2	5	9	2	11
Total Liabilities	13	19	25	37	49	59	67	88	106	109	134	381
Fixed Assets +	0	0	1	1	1	1	1	1	1	5	6	13
CWIP	0	0	0	0	0	0	0	1	2	0	0	0
Investments	0	0	0	0	0	0	0	0	0	0	0	1
Other Assets +	12	18	24	36	48	58	66	87	102	104	127	366
Total Assets	13	19	25	37	49	59	67	88	106	109	134	381

Financials of Uday Jewellery Industries Ltd

Operating, investing and financing cash movement

	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025
Cash from Operating Activity +	-6	-1	-5	-7	-9	-2	-1	-14	2	12	-18
Cash from Investing Activity +	0	1	-0	0	0	0	0	-1	-3	-2	-2
Cash from Financing Activity +	6	0	5	9	7	2	2	13	4	-11	18
Net Cash Flow	0	-0	-0	2	-2	0	2	-2	4	-1	-2
Free Cash Flow	-7	-1	-5	-7	-10	-2	-1	-15	-1	10	-20
CFO/OP	-562%	-54%	-258%	-174%	-178%	0%	26%	-158%	36%	119%	-87%

Financials of Uday Jewellery Industries Ltd

Working capital efficiency and return ratios

	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Debtor Days	43	90	70	96	98	123	114	103	92	101	88	67
Inventory Days	95	82	93	67	132	96	120	151	116	119	74	115
Days Payable	2	0	1	4	4	2	2	4	7	18	1	1
Cash Conversion Cycle	136	172	162	159	227	217	232	249	200	202	161	181
Working Capital Days	129	124	91	122	162	173	196	168	126	143	126	97
ROCE %	17%	11%	10%	12%	12%	20%	14%	11%	16%	13%	14%	22%

Uday Jewellery Industries Ltd Q3 FY24 Share Price & Earnings Call Analysis