Union Qual. Pla. (526799)

Score breakdown: P/E: 3/3 · ROCE: 2/2 · Growth: 2/2 · Dividend: 0/1

Key Financials

Strengths

• Reported P/E of 2.00 and PEG of 0.03 suggest apparent cheapness relative to stated earnings and profit growth.
• Piotroski F-Score of 6/9 indicates moderate financial health in some dimensions.
• Reported profit growth of 75% and ROCE of 200% hint at possible operational improvement if the figures are sustainable.
• Current price of ₹12.40 is below the 52-week high of ₹17.83, offering some cushion if fundamentals stabilise.

Concerns

• Latest quarter shows sales of ₹0 Cr and a net loss, meaning the earnings behind the low P/E are not currently visible or repeatable.
• ROE of -75.15% with unavailable book value and debt/equity suggests possible negative net worth and severe capital erosion.
• No dividend, no promoter holding data, and a ₹9 Cr market cap make this a low-transparency micro-cap.
• Insufficient data — P/B, book value, and FairStock Score are N/A — makes moat and balance-sheet analysis impossible.

AI Analysis

At ₹12.40, this packaging company wears a deceptively cheap disguise. A P/E of 2.00 and a PEG of 0.03 would make any value hunter stop. But Benjamin Graham taught me that cheapness is only meaningful when the figure behind it is dependable. Here, the latest quarter shows sales of ₹0 Cr and a net loss, so I cannot verify the earnings power that the P/E uses. That is not investment; it is arithmetic without a foundation. The return profile is worse: ROE at -75.15% and no disclosed book value or debt-to-equity ratio tell me the balance sheet may be impaired. When book value disappears, the margin of safety disappears. ROCE of 200% stands out, but in a quarter with no sales, I cannot trust it as evidence of a franchise. None of the usual quality signals exist: no dividend, no promoter holding data, no meaningful revenue growth, and an N/A FairStock Score. This is a ₹9 crore micro-cap, so even a large winner would not move my needle unless I had complete clarity. The Piotroski score of 6/9 is a small positive, and reported profit growth of 75% sounds encouraging, but these are backward-looking and can be distorted by base effects, one-time items, or a shrinking capital base. In Graham's language, this is not an enterprise I can analyse. It is a speculation on a possible turnaround. I will pass unless Union Qual. Pla. starts giving me real numbers: sales, cash flows, book value, promoter ownership, and a clean balance sheet. Price is what you pay, value is what you get—but with insufficient data, you do not even know what you would be getting.

Data from BSE/NSE filings. AI analysis is for educational purposes only — not investment advice. Scoring methodology · Disclaimer