AITMC Annual Report, Balance Sheet & Revenue

  AITMC Ventures Limited Standalone Balance Sheet (Rs in Crores)

AITMC Ventures Limited Standalone Profit & Loss Statement (Rs in Crores)

AITMC Ventures Limited Standalone Cash Flow Statement (Rs in Crores)

Summary of Cash Flow Statement for the year 2026 and 2025:

Cash Flow from Operating Activities

The Company generated a net cash inflow of ₹3.79 crore from operating activities during FY 2025-26 as against a net cash outflow of ₹5.75 crore in the previous year, reflecting a significant improvement in operational cash generation. Although the profit before tax declined to ₹18.95 crore from ₹21.04 crore, non-cash adjustments such as depreciation, expected credit loss provisions and finance costs supported the operating cash flow. However, substantial increases in trade receivables and other non-financial assets absorbed a significant portion of operating cash. Higher trade payables and other non-financial liabilities partially offset the working capital impact, enabling the Company to generate positive operating cash flows during the year.

Cash Flow from Investing Activities

Net cash used in investing activities amounted to ₹6.56 crore during FY 2025-26 compared to ₹19.97 crore in the previous year. The reduction in cash outflow primarily reflects lower capital expenditure compared to the preceding year, despite continued investments in property, plant and equipment and capital work-in-progress. The Company also earned interest income during the year, which partially offset the investment outflows. Overall, the lower investing cash outflow indicates a moderation in capital investment while continuing to support business expansion and asset creation.

Cash Flow from Financing Activities

Net cash inflow from financing activities stood at ₹11.34 crore during FY 2025-26 compared to ₹30.52 crore in FY 2024-25. The inflow was mainly driven by net borrowings of ₹16.38 crore. Unlike the previous year, there was no fresh issue of share capital, resulting in lower financing inflows. The Company also incurred higher finance cost payments and continued repayment of lease liabilities, which reduced the overall cash generated from financing activities. The financing cash flow reflects the Company's continued reliance on debt funding to support its operational and investment requirements.

Net Change in Cash and Cash Equivalents

The Company recorded a net increase in cash and cash equivalents of ₹8.57 crore during FY 2025-26, compared to an increase of ₹4.80 crore in the previous year. The improvement was primarily attributable to positive cash generation from operating activities and adequate financing inflows, which more than offset the cash used for capital investments. Consequently, the cash and cash equivalents increased from ₹5.47 crore at the beginning of the year to ₹14.04 crore as at 31 March 2026, indicating a stronger liquidity position at the year end.

Financial ratios of AITMC Ventures Limited

Summary of Financial Ratios for the year 2026 and 2025:

Current Ratio
The current ratio declined from 2.13 as on 31 March 2025 to 1.53 as on 31 March 2026, indicating a reduction in the Company's short-term liquidity position. However, the ratio remains above 1, suggesting that the Company continues to have sufficient current assets to meet its short-term obligations, though with a relatively lower liquidity cushion compared to the previous year.

Debt-Equity Ratio
The debt-equity ratio increased from 0.47 to 0.61, reflecting a higher reliance on borrowed funds during the year. Despite the increase, the leverage level remains moderate, indicating that the Company's capital structure continues to be reasonably balanced.

Debt Service Coverage Ratio
The debt service coverage ratio decreased significantly from 4.54 to 2.17. This indicates that while the Company continues to generate adequate operating cash flows to service its debt obligations, its debt servicing capacity has weakened compared to the previous year.

Return on Equity
The return on equity declined from 25.84% to 20.71%, indicating a lower return generated on shareholders' funds during the year. Although the ratio has moderated, it still reflects a healthy level of profitability and efficient utilization of equity capital.

Return on Capital Employed
The pre-tax return on capital employed reduced from 31.02% to 25.50%, suggesting a decline in the efficiency with which the Company utilized its total capital employed to generate operating profits. Nevertheless, the ratio remains at a satisfactory level.

Return on Investments
The post-tax return on investments decreased from 13.11% to 8.76%, indicating comparatively lower earnings generated from the Company's investment portfolio during the financial year.

Net Profit Ratio
The net profit ratio declined from 16.63% to 13.34%, reflecting a reduction in net profitability. This suggests that the Company earned a lower proportion of net profit from its revenue compared to the previous year, possibly due to increased costs or reduced operating margins.

Inventory Turnover Ratio
The inventory turnover ratio declined sharply from 12.13 to 2.63, indicating a significantly slower movement of inventory during the year. This may be attributable to higher inventory holdings, lower sales volumes, or a change in the nature of business operations, resulting in reduced inventory management efficiency.

Trade Receivables Turnover Ratio
The trade receivables turnover ratio marginally declined from 2.10 to 2.04, indicating that the Company's collection efficiency remained largely stable, with only a slight increase in the average collection period.

Trade Payables Turnover Ratio
The trade payables turnover ratio decreased from 3.52 to 3.15, suggesting that the Company took a relatively longer time to settle its trade payables during the year. This may indicate improved working capital management or extended credit terms from suppliers.

Net Capital Turnover Ratio
The net capital turnover ratio reduced from 3.39 to 3.17, indicating a slight decline in the efficiency with which the Company utilized its working capital to generate revenue. However, the change is not significant and continues to reflect effective utilization of net working capital.