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 Crores)

Particulars	31-03-2026	31-03-2025
Non-Current Assets
Property, Plant And Equipment	23.39	22.19
Right Of Use Of Assets	1.48	4.09
Intangible Assets	0.02	0.11
Investments	0.48	0.48
Other Financial Assets	1.79	4.80
Current Assets
Inventories	4.88	11.50
Trade Receivables	22.39	32.10
Cash And Cash Equivalents	0.39	0.22
Bank Balances Other Than Cash And Cash Equivalents	0.24	0.95
Investments	131.39	95.04
Other Financial Assets	17.88	20.06
Other Current Assets	1.34	0.86
Total Assets	205.67	192.40
Equity
Equity Share Capital	1.13	1.13
Other Equity	146.36	123.67
Non-Current Liabilities
Borrowings	1.36	4.08
Other Financial Liabilities	0.26	0.57
Deferred Tax Liabilities (Net)	0.28	0.32
Other Non-Current Liabilities	1.60	4.36
Long Term Provisions	2.46	1.92
Current Liabilities
Borrowings	20.23	14.93
Trade Payables - Dues Of Micro And Small Enterprises	4.10	3.98
Trade Payables - Dues Other Than Micro And Small Enterprises	16.90	24.49
Other Current Financial Liabilities	9.47	10.65
Short Term Provisions	0.27	0.50
Current Tax Liabilities/(Asset)	1.26	1.80
Total Equity And Liabilities	205.67	192.40

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

Particulars	31-03-2026	31-03-2025
Income
Revenue From Operations	90.32	87.79
Other Income	39.07	30.20
Total Revenue	129.39	117.99
Expenses
Cost Of Materials Consumed	17.71	22.71
Purchases Of Stock-In-Trade	45.15	45.49
Changes In Inventories Of Finished Goods, WIP And Stock In Trade	6.12	-0.59
Employee Benefits Expense	15.79	18.44
Finance Costs	2.02	1.78
Depreciation And Amortization Expense	3.28	3.27
Other Expenses	14.82	18.97
Total Expenses	104.88	110.06
Profit/(Loss) Before Exceptional Items And Tax	24.51	7.93
Exceptional Items	1.74	-
Profit Before Tax	22.77	7.93
Current Tax	-	1.35
Deferred Tax	-0.05	-0.64
Profit/(Loss) For The Year	22.81	7.22
Other Comprehensive Income
Re-measurement Of Post-Employment Benefit Obligations	0.04	-0.10
Change In Equity Instruments - Fair Value Through OCI	0.01	-0.03
Total Comprehensive Income For The Year	22.86	7.09
Earnings Per Share
Basic And Diluted	202	62

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

Particulars	31-03-2026	31-03-2025
Cash Flow From Operating Activities
Profit Before Tax	22.77	7.93
Adjustments For:
Depreciation And Amortization	3.28	3.27
Interest Expense	2.02	1.78
Interest Income	-3.98	-4.51
Gain On Termination Of ROU	-0.28	-0.81
Employee Benefit Expense - Actuarial Gain	0.04	-
(Gain)/Loss On Investment	-34.24	-24.39
Provision / Liability Written Back	-0.07	-0.05
Loss On Sale Of Asset	-	0.03
Rent Exp 116 Indas	-	1.09
Dividend Income	-0.17	-0.38
Operating Profit Before Working Capital Changes	-10.64	-16.05
Adjustments For Changes In:
(Increase)/Decrease Trade Receivables	9.71	9.71
(Increase)/Decrease Inventories	6.62	0.10
(Increase)/Decrease In Financial Assets (Current)	5.19	1.37
(Increase)/Decrease In Financial Assets (Non-Current)	-	0.14
(Increase)/Decrease In Other Assets (Current)	-0.48	0.02
Increase/(Decrease) In Trade Payables	-7.48	7.78
Increase/(Decrease) In Financial Liabilities (Current)	-1.49	-0.51
Increase/(Decrease) In Other Liabilities (Current)	-0.09	-
Increase/(Decrease) In Other Liabilities (Non-Current)	-2.76	-
Increase/(Decrease) In Financial Liabilities (Non-Current)	-	-0.15
Increase/(Decrease) In Employee Benefit	0.30	0.39
Income Tax Refund Received / (Paid) (Net)	-0.53	-0.89
Net Cash Flow From Operating Activities Before Exceptional Items	-1.66	1.91
Exceptional Items	1.74	-
Net Cash Flow From Operating Activities	0.08	1.91
Cash Flow From Investing Activities
Payments For Acquisition Of Assets	-3.28	-9.02
Proceeds From Disposal Of Fixed Assets	-	0.20
Deposit Maturity	-	0.45
Gain On Termination Of ROU	0.28	-
Investments (Current And Non-Current)	-2.12	54.07
Investment In Bank Deposits	0.70	1.46
ICD Given	-	-7.30
Dividend Received	0.17	0.38
Interest Received	3.98	4.47
Net Cash Flow Used In Investing Activities	-0.28	44.71
Cash Flow From Financing Activities
Changes In Long Term Borrowings	-2.73	-2.85
Changes In Short Term Borrowings	5.29	13.05
Interest Paid - Net	-2.02	-1.78
Buyback Of Shares Including Tax Thereon	-	-53.00
Lease Liability - Principal Payment	-	-1.72
Dividend Paid And Tax Thereon	-0.17	-0.19
Net Cash Flow From Financing Activities	0.37	-46.49
Net Cash Inflow / (Outflow)	0.17	0.13
Opening Cash And Cash Equivalents	0.22	0.09
Closing Cash And Cash Equivalents	0.39	0.22

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

Cash Flow from Operating Activities

Operating cash flow declined significantly from ₹1.91 crore in FY2024-25 to ₹0.08 crore in FY2025-26, despite profit before tax increasing from ₹7.93 crore to ₹22.77 crore. The major reason was the substantial ₹34.24 crore gain on investments, which is non-operating in nature. Positive working-capital movements, particularly reductions in trade receivables and inventories, supported cash generation. However, lower trade payables and other liabilities offset these benefits. Overall, operating cash generation remains weak compared with reported profitability.

Cash Flow from Investing Activities

Investing activities resulted in a net outflow of ₹0.28 crore, compared with a significant inflow of ₹44.71 crore in the previous year. The major change was in investments, which generated ₹54.07 crore in FY2024-25 but required ₹2.12 crore in FY2025-26. Capital expenditure also declined from ₹9.02 crore to ₹3.28 crore. Interest and dividend receipts provided additional cash inflows.

Cash Flow from Financing Activities

Financing activities generated a net inflow of ₹0.37 crore, against an outflow of ₹46.49 crore in FY2024-25. The improvement was mainly because there was no share buyback during FY2025-26, whereas ₹53 crore was spent on buyback and related taxes previously. Short-term borrowings increased by ₹5.29 crore, partly offsetting long-term debt repayments and interest payments. This indicates greater reliance on short-term funding.

Net Cash Position

The company recorded a net cash inflow of ₹0.17 crore, compared with ₹0.13 crore in the previous year. Consequently, closing cash and cash equivalents increased from ₹0.22 crore to ₹0.39 crore. Although liquidity improved marginally, the cash balance remains low. More importantly, the large gap between profit before tax and operating cash flow indicates weak cash conversion. Overall, the company’s cash position is stable but dependent on working-capital management, investment-related gains and short-term financing.

Financial ratios of Anglo French Drugs & Industries Limited

Particulars	31-03-2026	31-03-2025
Current Ratio	3.42	2.85
Debt Equity Ratio	0.15	0.15
Debt Service Coverage Ratio	17.06	9.50
Return on Equity Ratio	0.04	0.01
Inventory Turnover Ratio	7.68	5.91
Debtors Turnover Ratio	3.32	2.38
Payables Turnover Ratio	0.39	0.36
Net Capital Turnover	0.72	0.84
Net Profit Margin	0.18	0.06
Return on Capital Employed	0.14	0.06

Summary of Financial Ratios for the year 2026 and 2025:

Current Ratio: The Current Ratio improved from 2.85 in 2025 to 3.42 in 2026, indicating a stronger short-term liquidity position. The company has a greater ability to meet its current liabilities through its current assets.

Debt Equity Ratio: The Debt Equity Ratio remained unchanged at 0.15 in both 2025 and 2026. This indicates that the company continues to maintain a low level of financial leverage and has relatively low dependence on debt financing.

Debt Service Coverage Ratio: The Debt Service Coverage Ratio increased significantly from 9.50 in 2025 to 17.06 in 2026. This reflects a substantial improvement in the company 's ability to meet its debt-servicing obligations through its operating earnings.

Return on Equity Ratio: The Return on Equity Ratio improved from 0.01 in 2025 to 0.04 in 2026. This indicates an improvement in the company 's ability to generate returns from shareholders ' equity, although the overall return remains relatively modest.

Inventory Turnover Ratio: The Inventory Turnover Ratio increased from 5.91 to 7.68, showing that the company is managing and converting its inventory more efficiently. The higher turnover suggests faster movement of inventory during the year.

Debtors Turnover Ratio: The Debtors Turnover Ratio improved from 2.38 in 2025 to 3.32 in 2026. This indicates better collection of receivables and more efficient management of credit sales.

Payables Turnover Ratio: The Payables Turnover Ratio increased slightly from 0.36 to 0.39. This indicates a marginal change in the rate at which the company settles its trade payables, suggesting relatively stable management of payment obligations.

Net Capital Turnover: The Net Capital Turnover Ratio declined from 0.84 in 2025 to 0.72 in 2026. This suggests that the efficiency with which the company generates sales from its net working capital decreased during the year.

Net Profit Margin: The Net Profit Margin showed a significant improvement from 0.06 in 2025 to 0.18 in 2026. This indicates that the company generated substantially higher profit from its revenue and reflects improved overall profitability.

Return on Capital Employed: The Return on Capital Employed increased from 0.06 in 2025 to 0.14 in 2026. This indicates that the company has become more efficient in generating operating returns from the capital employed in the business.