Admach Systems Annual Reports, Balance Sheet and Financials

Admach Systems Limited Standalone Balance Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Equity And Liabilities
Share Capital	499.02	200.00
Reserve And Surplus	1,703.57	372.88
Non-Current Liabilities
Long Term Borrowings	-	319.42
Long-Term Provisions	17.19	13.73
Current Liabilities
Short Term Borrowings	1,065.76	1,239.80
Trade Payable:
Total Outstanding Dues Of Micro Enterprise And Small Enterprise	405.02	293.47
Total Outstanding Dues Other Than Micro Enterprise and Small Enterprise	1,222.69	752.91
Other Current Liabilities	461.29	273.08
Short Term Provisions	215.12	112.91
Total Equity and Liabilities	5,589.66	3,578.20
Assets
Non-Current Assets
Property, Plant and Equipment	438.66	127.25
Capital Work-In-Progress	14.52	-
Long Term Loan and Advances	-	153.84
Other Non-Current Assets	0.35	12.40
Deferred Tax Assets	3.28	5.21
Current Assets
Inventories	2,732.56	2,634.07
Trade Receivable	1,837.44	481.78
Cash And Bank Balances	140.52	11.88
Short Term Loans And Advances	376.29	147.12
Other Current Assets	46.04	4.65
Total Assets	5,589.66	3,578.20

Admach Systems Limited Standalone Profit & Loss Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Revenue From Operation	5,335.82	1,968.24
Other Income	15.77	11.67
Total Revenue	5,351.59	1,979.91
Cost Of Materials Consumed	3,281.01	1,994.65
Changes In Inventories of Finished Goods, WIP and Traded Goods	379.76	-1,098.60
Employee Benefits Expenses	317.53	262.04
Finance Costs	169.93	176.30
Depreciation And Amortization Expenses	61.85	16.99
Other Expenses	326.61	181.13
Total Expenses	4,536.69	1,532.51
Profit Before Tax	814.90	447.39
Current Tax	203.16	113.10
Deferred Tax (Credit)/Charge	1.93	-0.51
Profit / (Loss) For the Period	609.81	334.81
Earnings Per Equity Share:
Basic & Diluted	12.57	7.45

Admach Systems Limited Standalone Cash Flow Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Cash Flow From Operating Activities
Profit Before Tax	814.90	447.39
Adjustments For:
Depreciation And Amortization Expense	61.85	16.99
Provision For Gratuity	3.57	3.29
Finance Costs	169.93	176.30
Interest & Dividend Income	- 9.17	- 11.67
Operating Profit Before Working Capital Charges	1,041.08	632.30
Changes In Working Capital:
(Increase) / Decrease Inventories	- 98.49	- 1,524.15
(Increase) / Decrease in Trade Receivables	- 1,355.66	- 285.02
(Increase) / Decrease in Other Current Assets	- 41.38	4.64
(Increase) / Decrease in Other Non-Current Assets	12.05	- 12.19
(Increase) / Decrease in Short Term Loans And Advances	- 180.75	- 52.39
Increase / (Decrease) in Trade Payables	581.33	709.90
Increase / (Decrease) in Other Current Liabilities	188.21	- 269.49
Increase / (Decrease) in Short Term Provision	11.59	11.59
Cash generated from / (utilized in) operations	157.99	- 793.22
Less: Income Tax Paid	- 112.66	- 5.29
Net Cash Flow Generated From/ (Utilized In) Operating Activities	45.33	- 798.51
Cash Flow From Investing Activities
Net (Purchase) On Property, Plant and Equipment, Intangible Assets	- 387.78	- 17.69
Redemption / (Investment) Of Fixed Deposits / Margin Money	105.42	265.40
Interest And Dividend Received	9.17	11.67
Net Cash Flow Utilized in Investing Activities	- 273.20	259.37
Cash Flow From Financing Activities
(Repayment) from Short Term Borrowings	- 174.04	- 79.17
(Repayment) from Long Term Borrowings	- 319.43	- 94.55
Proceeds from Short Term Borrowings	-	888.28
Proceeds from issue of Share capital	1,019.91	-
Interest/Finance Charges Paid	- 169.93	- 176.30
Net cash flow generated from/ (utilized in) financing activities	356.51	538.26
Net (decrease)/ increase in cash & cash equivalents	128.64	- 0.88
Cash & Cash Equivalents at the Beginning of the Year	11.88	12.76
Cash & Cash Equivalents at the end of the Year	140.52	11.88

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

Operating Activities

In FY25, the company’s profit before tax increased sharply to ₹814.90 lakh from ₹447.39 lakh in FY24. However, significant funds were blocked in trade receivables and inventories, which limited the net cash generated from operations to ₹45.33 lakh. This is still a considerable improvement compared to the negative ₹798.51 lakh reported in the previous year, showing that operational performance has strengthened despite working capital pressures.

Investing Activities

The company invested heavily in expansion during FY25, with capital expenditure of ₹387.78 lakh on property, plant, and equipment, compared to only ₹17.69 lakh in FY24. Although some inflows were realized from redemption of deposits, overall investing activities resulted in a cash outflow of ₹273.20 lakh, against a positive inflow of ₹259.37 lakh in FY24.

Financing Activities

On the financing front, the company raised fresh equity of ₹1,019.91 lakh in FY25, which provided strong liquidity support. At the same time, it reduced dependence on borrowings by repaying both short-term and long-term loans along with interest obligations. Consequently, net cash from financing stood at ₹356.51 lakh, slightly lower than ₹538.26 lakh in FY24, which had been driven mainly by additional borrowings.

Net Cash Position

Overall, Admach Systems ended FY25 with a much stronger liquidity position. Cash and cash equivalents rose from ₹11.88 lakh in FY24 to ₹140.52 lakh in FY25, reflecting an increase of ₹128.64 lakh. This improvement highlights the positive impact of equity infusion and better cash control, even as working capital requirements and expansion investments continued to consume funds.

Financial Ratios of Admach Systems Limited

Particulars	2025	2024
Current Ratio	1.52	1.23
Debt-equity ratio	0.48	2.72
Inventory Turnover Ratio	1.36	0.48
Trade receivables turnover ratio	4.60	5.80
Trade payables turnover ratio	2.41	2.92
Net capital turnover ratio	3.03	3.24
Net profit ratio	11.43%	17.01%
Return on equity ratio	43.94%	82.57%
Return on capital employed	44.00%	68.59%

Summary Of the Financial Ratios of Admach Systems Limited for the Year 2025 And 2024:

Current Ratio

The current ratio improved to 1.52 in FY25 from 1.23 in FY24. This means the company now has stronger short-term liquidity and a better ability to meet its current obligations using current assets.

Debt-Equity Ratio

The debt-equity ratio fell significantly from 2.72 in FY24 to 0.48 in FY25. This indicates the company shifted from being highly dependent on debt to relying more on equity, which has made its capital structure healthier and less risky.

Inventory Turnover Ratio

The inventory turnover ratio rose from 0.48 to 1.36. This shows the company managed its stock more efficiently in FY25, selling goods faster and reducing inventory holding compared to the previous year.

Trade Receivables Turnover Ratio

The receivables turnover ratio declined from 5.80 in FY24 to 4.60 in FY25. This suggests the company is taking slightly longer to collect payments from customers, which may tie up cash in receivables.

Trade Payables Turnover Ratio

The payables turnover ratio decreased from 2.92 to 2.41. This indicates the company is taking a bit longer to pay its suppliers compared to the previous year, which may be a way to preserve cash.

Net Capital Turnover Ratio

The net capital turnover ratio dropped marginally from 3.24 to 3.03. This suggests a slightly lower efficiency in using working capital to generate revenue in FY25.

Net Profit Ratio

The net profit ratio declined from 17.01% in FY24 to 11.43% in FY25. This means profitability margins narrowed, possibly due to higher costs, investments, or lower pricing power, despite higher sales.

Return on Equity (ROE)

ROE fell sharply from 82.57% to 43.94%. While still strong, this indicates shareholders earned a lower return on their investment in FY25, likely due to equity infusion reducing leverage and margins declining.

Return on Capital Employed (ROCE)

ROCE decreased from 68.59% to 44.00%. This means the company’s overall efficiency in generating returns from both equity and debt capital reduced, though it remains at a healthy level.