Usha Mart. Edu. (UMESLTD)

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

Key Financials

Strengths

• Debt/Equity is only 0.03, so the balance sheet carries almost no leverage
• Price of ₹5.98 is just 1.18 times book value of ₹5.07, limiting downside if assets are real
• Promoter holding is 39.82%, giving some alignment with minority investors
• The stock is within its 52-week range with a low of ₹3.88, indicating some prior buying interest

Concerns

• Latest quarter shows ₹0 Cr sales and ₹0 Cr net profit; operating activity appears absent
• Sales growth and profit growth are both 0.00%, leaving no earnings momentum
• ROE of 1.82% and ROCE of 2.94% are far below what a shareholder needs to compound wealth
• Piotroski F-Score of 4/9 and zero dividend yield add to the weak picture

AI Analysis

When I evaluate Usha Mart. Edu., I begin with a simple question: what is this business earning for owners? The latest quarter reports ₹0 Cr sales and ₹0 Cr net profit. Sales growth is 0.00%, profit growth is 0.00%. At ₹5.98 with a market cap of ₹11 Cr, the stock is not cheap on earnings: the P/E of 33.84 assumes there are earnings somewhere, but the latest quarter has none. I cannot value a company based on hope. The balance sheet is the only supporting element. Book value is ₹5.07 per share, so price is 1.18 times book. Debt/equity is 0.03, so there is no risky leverage. That gives some margin of safety, but a wonderful business must earn more than book value; ROE is just 1.82% and ROCE is 2.94%. I can get a better return without taking equity risk. The Piotroski score of 4/9 tells a weak financial story. A score of 8 or 9 would interest me; 4 out of 9 suggests fragile quality. Promoter holding of 39.82% is meaningful, but not enough to overcome zero operating momentum. There is no dividend, so shareholders do not get paid while they wait. Some might point to the PEG of 0.51 and call it cheap. That is an illusion; with zero growth, PEG has no meaning. What remains is an asset play: the stock trades near book value, the 52-week range is ₹3.88 to ₹7.14, and debt is minimal. But book value only helps if management can earn a decent return on it. So far they have not. This is a pass or a very speculative situation, not a compounding machine.

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