UPL Limited
PosiFunda Ratios Only on PositoAI
PositoAI's own ratios from UPL Limited's yearly results (2023–2026), compared with Basic Materials companies in India. Tap ? on any ratio for what it means.
What stands out
- Tangible Net Worth Ratio: Of every ₹100 of net worth, ₹1 is tangible; the rest is goodwill and other intangibles, often from buying other companies. Less tangible than almost all Basic Materials companies in India.
- Tangible Assets Ratio: Of every ₹100 the company owns, ₹64 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles. Less tangible than almost all Basic Materials companies in India.
- Self-Funding Ratio: Over the last 3 years its own operating cash covered its investment spending (capex) 3.3 times. Higher than 86% of Basic Materials companies in India.
Where ₹100 of sales goes
Latest year (Mar 2026). Taxes and other income are not shown, so the parts need not add up to 100.
Cash quality
Profit Cash Ratio
—Loss-making or profit too small
Over the last 3 years profit was a loss or under 2% of sales, so cash per 100 of profit is not meaningful.
Self-Funding Ratio
3.3×Over the last 3 years its own operating cash covered its investment spending (capex) 3.3 times.
Higher than 86% of Basic Materials companies in India.
Cash Locked Ratio
₹30For every ₹100 of sales, ₹30 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ₹23 tied up three years earlier.
More money tied up than 73% of Basic Materials companies in India.
Growth quality
Steadiness Ratio
2/3 · 2/3Sales grew in 2 of the last 3 years; profit grew in 2 of 3.
Steadier than 56% of Basic Materials companies in India.
Growth Efficiency Ratio
—Sales barely changed
Sales changed by -3% in 3 years, too little to measure extra profit per extra sales.
Asset Productivity Ratio
-3% / +7%In 3 years sales changed by -3% while total assets changed by +7%. Assets grew faster than sales.
Balance-sheet strength
Debt Due Cover Ratio
1.2×Debt due within a year is covered 1.2 times by its yearly operating cash.
Higher than 62% of Basic Materials companies in India.
Cash Cushion Ratio
−39%Debt, after subtracting cash, equals 39% of its market value (net debt).
Lower than 80% of Basic Materials companies in India.
Tangible Assets Ratio
64%Of every ₹100 the company owns, ₹64 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.
Less tangible than almost all Basic Materials companies in India.
Tangible Net Worth Ratio
1%Of every ₹100 of net worth, ₹1 is tangible; the rest is goodwill and other intangibles, often from buying other companies.
Less tangible than almost all Basic Materials companies in India.
Shareholders
Standard fundamentals
P/E, P/B, ROE, debt, growth and more (14)
UPL Limited owes ₹0.57 for every ₹1 it owns. Net profit rose 114% in the year to Mar 2026, and shrank 19% a year on average over 3 years.
Compared with Basic Materials companies in India · latest annual results Mar 2026.
P/E ratio
21.3Investors pay ₹21.3 for every ₹1 of UPL Limited's yearly profit, higher than 51% of Basic Materials companies in India.
P/B ratio
1.25The share price is 1.25 times UPL Limited's book value per share, lower than 68% of Basic Materials companies in India.
Market cap
₹43,399 CrThe total market value of all of UPL Limited's shares at today's price (share price × number of shares), larger than 92% of Basic Materials companies in India. PosiCap size class: Meso Cap.
Net worth (book value)
₹34,696 CrWhat UPL Limited would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Mar 2026).
Book value per share
₹411.01Net worth divided by the number of shares. The share price of ₹514.10 is 1.3 times this, which is the P/B above.
Return on equity (ROE)
5.9%UPL Limited earned 5.9% on its shareholders' money over the last year, lower than 71% of Basic Materials companies in India.
Owes vs Owns
0.57×UPL Limited owes ₹0.57 for every ₹1 it owns (moderate), higher than 84% of Basic Materials companies in India.
Dividend yield
1.23%UPL Limited pays 1.23% of its share price as dividends a year, higher than 73% of dividend-paying Basic Materials companies in India.
Revenue growth
+11%Revenue rose 11% in the year to Mar 2026, and shrank 1% a year on average over 3 years.
Profit growth
+114%Net profit rose 114% in the year to Mar 2026, and shrank 19% a year on average over 3 years.
Profit margin
3.7%UPL Limited keeps ₹4 of every ₹100 of revenue as net profit.
Cash quality
4.1×Cash from UPL Limited's business was 4.1× its reported profit in the year to Mar 2026 — its profit turned into cash.
Interest cover
2.5×UPL Limited's operating profit covered its interest costs 2.5 times in the year to Mar 2026.
Cash vs debt
Net debtUPL Limited had ₹16,880 Cr more debt than cash (net debt) at Mar 2026.
Questions
What is UPL Limited's P/E ratio?
Investors pay ₹21.3 for every ₹1 of UPL Limited's yearly profit, higher than 51% of Basic Materials companies in India.
How is P/B calculated on PositoAI?
P/B is market cap divided by net worth from the latest balance sheet. For UPL Limited: ₹43,399 Cr ÷ ₹34,696 Cr (31 Mar 2026) = 1.3.
What is UPL Limited's return on equity?
UPL Limited earned 5.9% on its shareholders' money over the last year, lower than 71% of Basic Materials companies in India.
How much does UPL Limited owe compared with what it owns?
UPL Limited owes ₹0.57 for every ₹1 it owns (moderate), higher than 84% of Basic Materials companies in India.
Does UPL Limited pay a dividend?
Yes. UPL Limited pays 1.23% of its share price as dividends a year, higher than 73% of dividend-paying Basic Materials companies in India.
Is UPL Limited's revenue growing?
Revenue rose 11% in the year to Mar 2026, and shrank 1% a year on average over 3 years.
Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.