Dashboard
1
Poor long term growth as Net Sales has grown by an annual rate of 2.66% and Operating profit at -20.43% over the last 5 years
2
Flat results in Mar 25
3
With ROE of 8.37%, it has a attractive valuation with a 0.42 Price to Book Value
4
Below par performance in long term as well as near term
Total Returns (Price + Dividend) 
TimePeriod
Price Return
Dividend Return
Total Return
3 Months
-0.54%
0%
-0.54%
6 Months
-7.3%
0%
-7.3%
1 Year
21.26%
0%
21.26%
2 Years
0%
0%
0.0%
3 Years
0%
0%
0.0%
4 Years
0%
0%
0.0%
5 Years
0%
0%
0.0%
Up-Shine Lighting Co., Ltd. for the last several years.
Risk Adjusted Returns v/s 
News
No Recent News for the Company
Announcements 
No announcement available
Corporate Actions 
No corporate action available
Quality key factors 
Factor
Value
Sales Growth (5y)
2.66%
EBIT Growth (5y)
-20.43%
EBIT to Interest (avg)
69.89
Debt to EBITDA (avg)
0
Net Debt to Equity (avg)
-0.69
Sales to Capital Employed (avg)
0.72
Tax Ratio
9.01%
Dividend Payout Ratio
85.36%
Pledged Shares
0
Institutional Holding
0
ROCE (avg)
24.07%
ROE (avg)
12.82%
Valuation key factors
Factor
Value
P/E Ratio
5
Industry P/E
Price to Book Value
0.42
EV to EBIT
-3.00
EV to EBITDA
-2.15
EV to Capital Employed
-0.53
EV to Sales
-0.30
PEG Ratio
NA
Dividend Yield
NA
ROCE (Latest)
Negative Capital Employed
ROE (Latest)
8.37%
Technicals key factors
Indicator
Weekly
Monthly
MACD
Mildly Bearish
RSI
No Signal
No Signal
Bollinger Bands
Bearish
Mildly Bullish
Moving Averages
Mildly Bullish (Daily)
KST
Mildly Bearish
Dow Theory
Mildly Bearish
Mildly Bearish
OBV
Mildly Bearish
Mildly Bullish
Shareholding Snapshot
No data for shareholding present.
Shareholding Compare (%holding) 
No data for shareholding present.
Quarterly Results Snapshot (Consolidated) - Jun'25 - YoY
Jun'25
Jun'24
Change(%)
Net Sales
410.50
463.60
-11.45%
Operating Profit (PBDIT) excl Other Income
52.60
73.90
-28.82%
Interest
0.20
0.80
-75.00%
Exceptional Items
-0.10
-8.00
98.75%
Consolidate Net Profit
45.80
75.60
-39.42%
Operating Profit Margin (Excl OI)
88.60%
127.30%
-3.87%
USD in Million.
Net Sales
YoY Growth in quarter ended Jun 2025 is -11.45% vs 16.63% in Jun 2024
Consolidated Net Profit
YoY Growth in quarter ended Jun 2025 is -39.42% vs 4.28% in Jun 2024
Annual Results Snapshot (Consolidated) - Dec'24
Dec'24
Dec'23
Change(%)
Net Sales
1,626.80
1,517.50
7.20%
Operating Profit (PBDIT) excl Other Income
242.90
268.30
-9.47%
Interest
5.00
5.10
-1.96%
Exceptional Items
-1.90
8.90
-121.35%
Consolidate Net Profit
227.40
228.20
-0.35%
Operating Profit Margin (Excl OI)
110.90%
137.40%
-2.65%
USD in Million.
Net Sales
YoY Growth in year ended Dec 2024 is 7.20% vs 4.38% in Dec 2023
Consolidated Net Profit
YoY Growth in year ended Dec 2024 is -0.35% vs -6.67% in Dec 2023
About Up-Shine Lighting Co., Ltd. 
Up-Shine Lighting Co., Ltd.
Electronics & Appliances
No Details Available.
Company Coordinates 
No Company Details Available






