Usha Martin (UMESLTD) | Financial Analysis & Statements

Usha Martin Education & Solutions Ltd. | Small-cap | Consumer Defensive

₹6.06

4.66%

Usha Martin vs Niit Learning Usha Martin vs Veranda Learning Usha Martin vs NIIT Limited Usha Martin vs Lucent Industries Usha Martin vs Steel Exchange India Usha Martin vs NIFTY 50 | Market

Overview Income Statement Balance Sheet Cash Flow Key Ratios Peer Comparison

Financial Overview

Latest Annual: 2025

Income Metrics

Revenue 5.2M

Gross Profit 2.9M 56.09%

Operating Income 25.0K 0.48%

Net Income 3.1M 59.81%

EPS (Diluted) ₹0.12

Balance Sheet Metrics

Total Assets 157.7M

Total Liabilities 11.8M

Shareholders Equity 146.0M

Debt to Equity 0.08

Cash Flow Metrics

Operating Cash Flow 6.9M

Free Cash Flow 11.4M

Revenue & Profitability Trend

Interactive Financial Charts Not Available

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Available Financial Data:

Income statements (annual and quarterly)
Balance sheets with asset and liability details
Cash flow statements and free cash flow analysis
Key financial ratios and performance metrics
Peer comparison and industry benchmarking

All financial data is displayed in accessible table format below. Use the table headers and structure to analyze trends and compare metrics across different periods.

Usha Martin Income Statement From 2021 to 2025

Metric	2025	2024	2023	2022	2021
Revenue	5.2M	7.3M	6.6M	7.8M	5.9M
Cost of Goods Sold	2.3M	2.0M	2.4M	2.7M	2.9M
Gross Profit	2.9M	5.3M	4.2M	5.1M	3.0M
Operating Expenses	2.9M	1.9M	2.9M	2.9M	1.9M
Operating Income	25.0K	3.1M	1.1M	1.9M	761.9K
Pre-tax Income	3.4M	3.4M	784.7K	643.0K	271.9K
Income Tax	284.0K	1.9M	151.9K	38.0K	20.0K
Net Income	3.1M	1.5M	632.8K	605.0K	251.9K
EPS (Diluted)	₹0.12	₹0.06	₹0.02	₹0.02	₹0.01

Income Statement Trend

Usha Martin Balance Sheet From 2021 to 2025

Metric	2025	2024	2023	2022	2021
Assets
Current Assets	2.6M	10.8M	15.9M	8.6M	18.3M
Non-Current Assets	155.1M	167.3M	168.0M	177.3M	168.3M
Total Assets	157.7M	178.0M	183.9M	185.9M	186.5M
Liabilities
Current Liabilities	11.8M	22.9M	30.1M	31.7M	33.9M
Non-Current Liabilities	0	12.4M	12.5M	13.6M	12.6M
Total Liabilities	11.8M	35.2M	42.7M	45.3M	46.5M
Equity
Total Shareholders Equity	146.0M	142.8M	141.2M	140.6M	140.0M

Balance Sheet Composition

Usha Martin Cash Flow Statement From 2021 to 2025

Metric	2025	2024	2023	2022	2021
Operating Activities
Net Income	3.4M	3.4M	784.7K	643.0K	271.9K
Operating Cash Flow	6.9M	2.2M	1.2M	1.8M	-231.4K
Investing Activities
Capital Expenditures	-55.0K	0	-52.5K	70.0K	0
Investing Cash Flow	-55.0K	0	-52.5K	70.0K	0
Financing Activities
Dividends Paid	-	-	-	-	-
Financing Cash Flow	-9.8M	-17.6M	-3.5M	10	-
Free Cash Flow	11.4M	6.2M	1.2M	2.0M	-211.5K

Cash Flow Trend

Usha Martin Key Financial Ratios

Valuation Ratios

P/E Ratio (TTM) 48.33

Price to Book 1.05

Price to Sales 29.24

PEG Ratio 0.48

Profitability Ratios

Profit Margin 59.81%

Operating Margin -21.90%

Return on Equity 2.17%

Return on Assets 0.01%

Financial Health

Current Ratio 0.22

Debt to Equity 4.90

Beta 1.10

Per Share Data

EPS (TTM) ₹0.12

Book Value per Share ₹5.53

Revenue per Share ₹0.20

Peer Financial Comparison

Company	Market Cap	P/E Ratio	P/B Ratio	ROE	Profit Margin	Debt/Equity
umesltd	153.2M	48.33	1.05	2.17%	59.81%	4.90
Niit Learning	46.9B	21.33	3.87	20.80%	13.76%	8.50
Veranda Learning	19.9B	-7.51	7.42	-79.50%	-52.53%	256.72
NIIT Limited	17.2B	36.45	1.59	4.66%	12.90%	0.59
Lucent Industries	16.9B	2,016.79	112.42	5.23%	16.37%	0.00
Steel Exchange India	14.3B	202.09	19.87	10.44%	11.97%	11.13

Financial data is updated regularly. All figures are in the company's reporting currency.