Growth Ratio Summary

Growth Score : 1.00

The company's growth trajectory is concerning, with declines in revenue, operating profit, and earnings per share. While asset growth is strong, this is overshadowed by negative trends in key performance indicators. The sharp decline in net income growth raises significant concerns about the company's ability to sustain and expand its operations. This negative trend indicates a need for strategic interventions to revitalize growth.

Financial Ratio Summary

Financial Score : 3.00

The company's financial ratios present a mixed picture. While book value and capital expenditures are strong, adjusted earnings per share are weak. Cash earnings per share are average, and dividend per share is high, the overall financial health is not strong. Strategic measures are needed to balance these aspects for sustained financial stability.

Profitability Ratio Summary

Profitability Score : 1.00

The profitability ratios reveal significant challenges for the company. Low returns on capital employed, equity, and assets, coupled with negative net and operating margins, indicate poor operational efficiency and profitability. While the gross profit margin is average, it is not sufficient to offset the negative trends in other key profitability metrics. This situation requires urgent strategic intervention to improve financial performance.

Efficiency Ratio Summary

Efficiency Score : 2.00

The company's efficiency in managing its assets is a concern. The inventory turnover ratio and days sales in inventory indicate slow-moving inventory, which could tie up capital and increase storage costs. While the receivables turnover ratio and receivable days are average, there's room for improvement in speeding up collections. Overall, the company needs to optimize its asset utilization to improve profitability.

Coverage Ratio Summary

Coverage Score : 1.00

The company's coverage ratio is quite low, suggesting a limited ability to cover its interest expenses. This is primarily driven by a poor interest coverage ratio, indicating that the company may struggle to meet its debt obligations. This situation calls for careful debt management and strategies to improve earnings. This indicates a high-risk scenario for investors.

Solvency Ratio Summary

Solvency Score : 4.00

The company's solvency position shows mixed signals. While the debt-to-equity ratio is excellent, indicating low financial leverage, the interest coverage ratio is average, suggesting some vulnerability in meeting interest obligations. The debt ratio is manageable, but fluctuations indicate a need for consistent financial management. Overall, the company appears reasonably solvent, but there are areas of concern that need attention.

Liquidity Ratio Summary

Liquidity Score : 1.00

The company's liquidity position is weak, indicating potential difficulties in meeting its short-term obligations. Low current, quick, and cash ratios suggest that Ucal Ltd. may struggle to convert its assets into cash quickly enough to cover its immediate liabilities. This could lead to challenges in managing day-to-day operations and responding to unexpected financial needs. This might affect the company's ability to invest in growth opportunities and maintain smooth operations.