📈 UDPL: BUY Signal (7/10) – Financial Results for the First Quarter Ended September 30,2025 (Un-Audited)

📌 Key Takeaways

• 💰 Interim cash dividend declared at Rs. 17 per share (170%).
• 📉 Revenue slightly decreased to PKR 226.493 million from PKR 227.078 million year-over-year.
• 📈 Net profit surged to PKR 422.726 million, a significant increase from PKR 149.607 million in the prior year quarter.
• 📊 Earnings per share (EPS) increased substantially to Rs. 11.98 from Rs. 4.24 year-over-year.
• ❌ No bonus shares, right shares, or other corporate actions declared.
• 🗓️ Share transfer book closure from November 3 to November 4, 2025.
• 🏦 Short term investments increased substantially from PKR 1,597.523 million to PKR 2,553.251 million June 30, 2025 to September 30, 2025.
• ✅ Total assets increased from PKR 2,616.316 million to PKR 3,364.518 million from June 30, 2025 to September 30, 2025.
• ⬆️ Unappropriated profits decreased from PKR 1,308.237 million to PKR 672.829 million from June 30, 2025 to September 30, 2025.
• ✅ Total Equity increased from PKR 1,707.875 million to PKR 1,091.297 million from June 30, 2025 to September 30, 2025.
• ⚠️ Trade and other payables increased from PKR 286.031 million to PKR 322.474 million from June 30, 2025 to September 30, 2025.
• 💵 Cash generated from operations increased from PKR (22.449) million to PKR 287.965 million year over year
• ⬇️ Finance cost decreased from PKR (7.332) million to PKR (3.918) million year over year.

🎯 Investment Thesis

BUY. UDPL’s significantly improved profitability, reflected in higher EPS and a substantial net profit increase, coupled with a generous dividend payout, makes it an attractive investment. The price target is set at Rs. 150, based on a conservative P/E ratio of 12.5x applied to the current EPS, with a time horizon of 12 months.