Abans Investment Managers Annual Reports, Balance Sheet and Financials

Abans Investment Managers Limited Standalone Balance Sheet (Rs. in Crores)

Abans Investment Managers Limited Standalone Profit & Loss Statement (Rs in Crores)

Abans Investment Managers Limited Standalone Cash Flow Statement (Rs in Crores)

Summary of the Cash Flow Statement for the years 2025 and 2024:

Cash Flow from Operating Activities

In FY 2024–25, Abans Investment Managers Limited generated a stronger operating cash flow of ₹3.72 crores compared to ₹0.74 crores in FY 2023–24, indicating improved core operational cash generation. Although net profit before tax declined to ₹1.02 crores from ₹2.07 crores, operating cash was supported by non-cash adjustments such as share-based payment expense of ₹2.25 crores and net fair value gains of ₹1.05 crores. Working capital movements were mixed, with a significant positive contribution from other liabilities (₹3.52 crores) partially offset by increases in other current assets (₹1.57 crores). Overall, the company demonstrated better conversion of accounting profits into cash from operations in the current year.

Cash Flow from Investing Activities

The investing activities reflected a net cash outflow of ₹4.98 crores in FY 2024–25, compared to a small inflow of ₹0.71 crores in FY 2023–24. The primary reason for the outflow was higher deployment in investments amounting to ₹5.27 crores, indicating increased allocation of funds toward investment assets. This was slightly offset by interest income of ₹0.31 crores and a minor inflow from capital expenditure adjustments. The shift from a positive to a negative investing cash flow suggests a more aggressive investment stance during the year.

Cash Flow from Financing Activities

The financing activities showed a significant inflow of ₹9.88 crores in FY 2024–25, entirely driven by the issuance of equity shares, whereas there was no financing activity in the previous year. This infusion of capital strengthened the company’s cash position and supported its investing and operational requirements. The absence of debt-related cash flows indicates that the company relied on equity financing rather than leverage for funding needs.

Net Increase/Decrease in Cash & Cash Equivalents

Overall, the company recorded a strong net increase in cash and cash equivalents of ₹8.62 crores in FY 2024–25, substantially higher than the ₹1.44 crores increase in FY 2023–24. This growth was mainly supported by equity infusion despite higher investment outflows. As a result, cash and cash equivalents rose from ₹2.11 crores at the beginning of the year to ₹10.72 crores at the end of FY 2024–25, indicating a significantly strengthened liquidity position. 

Financial ratios of Abans Investment Managers Limited.

Summary of Financial Ratios for the year 2025 and 2024.

Current Ratio

The current ratio improved significantly to 3.61 in FY 2024–25 from 1.75 in FY 2023–24, indicating a much stronger short-term liquidity position. This improvement suggests that the company now holds more than sufficient current assets to cover its current liabilities, reflecting better working capital management and a more conservative liquidity structure compared to the previous year.

Return on Equity

Return on Equity (ROE) declined sharply to 8.56% in FY 2024–25 from an exceptionally high 175.24% in FY 2023–24. This steep drop indicates reduced profitability generated on shareholders’ funds, possibly due to higher equity base after fresh capital infusion and lower net profit margins. While FY 2023–24 ROE appears unusually high, the current year reflects a more normalized performance level.

Net Capital Turnover Ratio

The net capital turnover ratio decreased significantly to 0.95 in FY 2024–25 from 6.52 in FY 2023–24, indicating a decline in the efficiency of capital utilization to generate revenue. This suggests that the company’s asset base or capital employed has increased faster than its revenue generation, leading to lower turnover efficiency in the current year.

Net Profit %

Net profit margin reduced to 0.09 in FY 2024–25 from 0.24 in FY 2023–24, showing a decline in overall profitability. This indicates that the company is generating very thin margins from its revenues, and profitability has weakened compared to the previous year due to higher expenses or lower income efficiency.

Return on Capital Employed

ROCE declined sharply to 7.06% in FY 2024–25 from 124.83% in FY 2023–24, reflecting a significant drop in the efficiency of capital utilization. This reduction suggests that the company’s ability to generate operating profits from its total capital employed has weakened considerably, largely due to a higher capital base and lower operating returns.

Return on Investment

Return on Investment also fell substantially to 37.90% in FY 2024–25 from 485.28% in FY 2023–24. This indicates a major reduction in investment efficiency and returns generated from deployed funds. The extremely high previous year figure suggests volatility, while the current year shows a more moderate and stabilized return profile.

Trade Receivables Turnover Ratio

The trade receivables turnover ratio stood at 9.63 in FY 2024–25, while no comparable figure was available for FY 2023–24. This indicates that the company is collecting its receivables approximately 9–10 times a year, reflecting relatively efficient credit management and collection practices in the current year.