Anglo French Drugs And Industries Limited (Anglo French Drugs) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Anglo French Drugs And Industries Limited

Anglo-French Drugs & Industries Limited Standalone Balance Sheet (Rs in Lakhs)

Particular	31-03-2025	31-03-2024
Assets
Non Current Assets
Property, plant and equipment	2219	1541
Right of Use of Assets	409	216
Intangible Assets	11	16
Investments	48	50
Other Financial Assets	480	651
Current Assets
Inventories	1150	1160
Trade Receivables	3210	4181
Cash and cash equivalents	22	9
Bank balances other than (ii) above	95	240
Investments	9504	12469
Other financial assets	2006	1302
Other current assets	86	88
Total Assets	19240	21922
Equity and Liabilities
Equity
Equity Share Capital	113	123
Other Equity	12367	16967
Non Current Liabilities
Borrowings	408	714
Other financial liabilities	57	71
Deferred tax liabilities (net)	32	96
Other Non Current Liabilities	436	266
Long Term provisions	192	156
Current Liabilities
Borrowings	1493	188
(i)Trade Payables
a) Total outstanding dues of Micro & Small Enterprises	398	254
b) Total outstanding dues other than Micro & Small Enterprises	2449	1816
Other current financial liabilities	1065	1090
Short term Provisions	50	48
Current Tax Liabilities	180	134
Total Equity and Liabilities	19240	21923

Anglo-French Drugs & Industries Limited Standalone Profit & Loss Statement (Rs in Lakhs)

Particular	31-03-2025	31-03-2024
Income
Revenue From Operation	8779	9520
Other Income	3020	464
Total Income	11799	9984
Expenses
Cost of Material Consumed	2271	3032
Purchase of stock in trade	4549	3974
Changes in Inventories of Finished goods,work in progress & Stock in trade	(59)	(184)
Cost of Goods Sold
Employee Benefits Expense	1844	1945
Finance Costs	178	185
Depreciation and Amortisation Expenses	327	315
Other Expenses	1896	1946
Total Expenses	11006	11213
Profit/Loss Before Tax	793	(1229)
Tax Expenses
Current Tax	135
Defered tax	(64)	12
Tax effect on items reclassified		(7)
Profit /Loss for the period	722	(1234)
Other Comprehensive Income/(Expense)
Item that will not be reclassified to statement of Profit & Loss	(13)	(35)
Income tax relating to items that will not be reclassified to Statement of Profit & Loss	0	7
Total Comprehensive Income/(Expense) for the period	709	(1262)
Earning per Equity Share
Basic EPS	62	(99)
Diluted EPS	62	(99)

Anglo-French Drugs & Industries Limited Standalone Cash Flow Statement (Rs in Lakhs)

Particular	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Net Profit/ Loss before extraordinary items and tax	793	(1229)
Adjustment for:
Depreciation and amortisation	327	315
Interest expense	178	185
Interest income	(451)	(240)
Gain on termination of ROU	(81)	-
(Gain)/loss on Investment	(2439)	(126)
provision / liability written back	(5)	(30)
loss on sale of asset	3	-
rent exp 116 lndAS	109	199
Dividend income	(38)	(28)
Operating profit before working capital changes	(1605)	(956)
Adjustments for changes in :
(Increase)/Decrease Trade Receivables	971	1733
(Increase)/Decrease Inventories	10	(294)
(Increase )/Decrease in Financial Assets (Current)	137	(633)
(lncrease)/Decrease in Financial Assets (Non-current)	14	86
(Increase )/Decrease in Other assets (Current)	2	101
lncrease/(Decrease) in Trade payables	778	152
lncrease/(Decrease) in Financial liabilities (Current)	(51)	(12)
lncrease/(Decrease) in Financial liabilities (Non-current)	(15)	(52)
lncrease/(Decrease) in employee benefit	39	33
Cash generated from operations
Income tax refund received/ (paid) (net)	(89)	143
Net cash flow from operating activities	191	300
Cash flow from investing activities
Payments for acquisition of assets	(902)	(408)
Proceeds from disposal of Property, Plant and Equipment	20	133
Deposit maturity	45	-
lnvestments(Current and Non-current)	5407	3798
Investment in bank deposits	146	345
ICD given	(730)	-
Dividend Received	38	28
Interest received	447	240
Net cash flow used in investing activities	4471	4136
Cash flow from financing activities
Changes in long term borrowings	(285)	(982)
Changes in short term borrowings	1305	(722)
Interest paid - Net	(178)	(185)
Buyback of Shares including Tax thereon	(5300)	(2259)
Lease Liability - Principal Payment	(172)	(305)
Dividend paid and tax thereon	(19)	(258)
Net cash flow from financing activities	(4649)	(4711)
Net cash inflow/(outflow)	13	(275)
Opening cash and cash equivalents	9	284
Closing cash and cash equivalents	22	9

Here is a summary of the Cash Flow Statement for the years 2025 and 2024:

Cash Flow from Operating Activities

In FY 2025, the company generated ₹191 lakhs from operating activities, slightly lower than ₹300 lakhs in FY 2024. Despite reporting a profit before tax of ₹793 lakhs in FY 2025 (a strong recovery from the ₹1229 lakhs loss in FY 2024), operating cash was heavily impacted by large non-cash gains—most notably a ₹2439 lakhs gain on investments. Positive adjustments such as depreciation, interest expenses, and changes in working capital (like reduced trade receivables and increased trade payables) helped improve the cash flow. However, the shift from an income tax refund in FY 2024 to a tax payment in FY 2025 reduced the net cash inflow.

Cash Flow from Investing Activities

The company reported a significant cash inflow of ₹4471 lakhs in FY 2025, up from ₹4136 lakhs in FY 2024. This was largely driven by proceeds from liquidation of investments worth ₹5407 lakhs. Despite capital expenditure of ₹902 lakhs and issuance of inter-corporate deposits (ICDs) worth ₹730 lakhs, the net investing activity remained positive due to matured deposits, investment redemptions, and consistent interest and dividend income. This indicates the company has been using its investment portfolio as a strategic source of liquidity.

Cash Flow from Financing Activities

There was a substantial financing outflow of ₹4649 lakhs in FY 2025, nearly identical to ₹4711 lakhs in FY 2024. The major outflow came from the buyback of shares amounting to ₹5300 lakhs in FY 2025, reflecting a strong capital return policy. Though short-term borrowings increased by ₹1305 lakhs, it was not enough to offset the outflows from lease liability repayments, dividend payouts, and interest costs. The financing activities clearly reflect the company’s focus on capital restructuring and rewarding shareholders.

Net Change in Cash Position

Despite substantial outflows from financing activities, the company reported a net cash inflow of ₹13 lakhs in FY 2025 compared to a net outflow of ₹275 lakhs in FY 2024. This improvement was primarily due to large inflows from investing activities and a moderate positive operating cash flow. As a result, closing cash and cash equivalents rose from ₹9 lakhs to ₹22 lakhs.

Financial Ratios of Anglo French Drugs & Industries Limited

Particulars	31-03-2025	31-03-2024
Current Ratio (in times)	2.85	5.51
Debt Equity ratio (in times)	0.15	,05
Debt service coverage ratio (in times)	9.5	-5.15
Return on equity ratio	0.01	-0.02
Inventory turnover ratio	5.91	6.79
Debtors turnover ratio	2.38	1.89
Payables turnover ratio	0.36	0.28
Net capital turnover ratio (in times)	0.84	0.6
Net profit margin (%)	0.06	-0.13
Return on Capital Employed (%)	0.06	-0.06

Current Ratio (in times)

2025: 2.85 | 2024: 5.51
The current ratio measures a company 's ability to pay its short-term liabilities with its short-term assets. A current ratio above 1 indicates a healthy liquidity position. In 2025, the ratio decreased from 5.51 to 2.85, suggesting a reduction in liquidity.

Debt-Equity Ratio (in times)

2025: 0.15 | 2024: 0.05
This ratio compares a company 's total debt to its shareholders ' equity, indicating the degree of financial leverage. A rise from 0.05 to 0.15 suggests the company has taken on more debt relative to equity.

Debt Service Coverage Ratio (in times)

2025: 9.5 | 2024: -5.15
The debt service coverage ratio (DSCR) measures a company’s ability to service its debt using its net operating income. A DSCR above 1 indicates that the company generates sufficient income to meet its debt obligations. In 2025, the ratio improved dramatically from a negative value (-5.15) to a strong positive value (9.5).

Return on Equity (ROE)

2025: 0.01 (1%) | 2024: -0.02 (-2%)
ROE measures the profitability relative to shareholders ' equity. A positive ROE of 1% in 2025 compared to a negative 2% in 2024 suggests the company has returned to profitability, albeit marginally.

Inventory Turnover Ratio

2025: 5.91 | 2024: 6.79
This ratio shows how many times a company 's inventory is sold and replaced over a period. A higher ratio indicates efficient inventory management. The decline from 6.79 to 5.91 implies slightly slower inventory turnover.

Debtors Turnover Ratio

2025: 2.38 | 2024: 1.89
This ratio measures how efficiently a company collects receivables. The increase from 1.89 to 2.38 indicates improved collection efficiency or stricter credit policies, reflecting better working capital management and quicker conversion of receivables into cash.

Payables Turnover Ratio

2025: 0.36 | 2024: 0.28
This ratio indicates how quickly a company pays off its suppliers. An increase from 0.28 to 0.36 suggests that the company is settling its obligations more quickly than before. While this reflects financial discipline, it might also mean the company is not fully utilizing credit terms offered by suppliers.

Net Capital Turnover Ratio (in times)

2025: 0.84 | 2024: 0.60
This ratio measures how efficiently the company uses its working capital to generate revenue. An improvement from 0.60 to 0.84 indicates better utilization of net working capital and improved operational efficiency in 2025.

Net Profit Margin (%)

2025: 6% | 2024: -13%
This margin shows the percentage of revenue that remains as profit after all expenses. A move from a negative margin (-13%) to a positive 6% signals a strong recovery in profitability. It reflects better cost control, improved pricing, or increased sales efficiency in 2025.

Return on Capital Employed (ROCE) (%)

2025:6%|2024:-6%
ROCE assesses how effectively a company generates profit from its total capital (both equity and debt). The shift from a negative to a positive ROCE indicates a significant improvement in capital utilization and overall financial health in 2025.