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Anheuser Busch Inbev India Limited Standalone Balance Sheet (Rs in Millions)

Anheuser Busch Inbev India Limited Standalone Profit & Loss Statement (Rs in Millions)

Anheuser Busch Inbev India Limited Standalone Cash Flow Statement (Rs in Millions)

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

Cash Flow from Operating Activities:
During FY 2024–25, the company reported a loss before tax of ₹3,560 million, compared to a loss of ₹5,909 million in the previous year. After adjusting for non-cash and non-operating items such as depreciation, finance costs, provisions, and other adjustments, the operating loss before changes in working capital stood at ₹1,089 million (previous year: ₹2,387 million loss). Changes in working capital showed mixed movements — there was an increase in trade receivables, inventories, and other assets, which reduced cash flow, while trade payables increased, partially offsetting the outflow. Overall, cash used in operations amounted to ₹660 million, compared to ₹3,114 million used in the previous year, indicating improved operational efficiency and reduced cash burn from core activities.

Cash Flow from Investing Activities:
The company continued to invest in property, plant, equipment, and intangible assets, spending ₹1,992 million and ₹382 million respectively. There were minor inflows from interest income and maturity of fixed deposits, but these were not sufficient to offset the large capital expenditures. As a result, net cash used in investing activities was ₹2,102 million, broadly in line with the previous year’s investment outflow of ₹2,102 million (FY 2023–24: ₹2,102 million combined).

Cash Flow from Financing Activities:
The company raised ₹4,198 million through the issue of shares during the year, providing a strong financing inflow. However, this was partly offset by lease payments, interest expenses, and repayment of certain loans and liabilities. Despite these outflows, net cash generated from financing activities stood at ₹2,803 million, compared to ₹4,737 million in the previous year, when significant borrowings were raised to support operations.

Net Change in Cash and Cash Equivalents:
Combining all three segments, the company recorded a net decrease in cash and cash equivalents of ₹225 million during FY 2024–25, compared to a decrease of ₹479 million in FY 2023–24. The closing cash balance stood at ₹1,169 million as of 31 March 2025, down from ₹1,394 million at the beginning of the year.

Financial Ratios of Anheuser Busch Inbev India Limited

Summary of the financial ratios for Anheuser Busch Inbev India Limited for the year 2025 and 2024:

Current Ratio
The current ratio measures the company’s ability to pay its short-term obligations using its current assets. As of March 31, 2025, the ratio stands at 0.66 compared to 0.64 in the previous year.

Debt Equity Ratio
This ratio shows the proportion of debt used relative to shareholders’ equity in financing the company’s assets. The debt-equity ratio has declined significantly from 12.20 in 2024 to 7.72 in 2025.

Debt Service Coverage Ratio
The debt service coverage ratio indicates how comfortably the company can service its debt obligations through its earnings. In 2024, the ratio was negative at -1.08, meaning earnings were insufficient to cover debt repayments. By 2025, it improved to 0.25, which is still below the ideal level of 1 but represents progress.

Return on Equity (ROE)
Return on equity reveals how efficiently the company generates profits from shareholders’ funds. The ROE deteriorated from -1.33 in 2024 to -1.83 in 2025, indicating that losses have deepened. A negative ROE means the company is not generating returns but rather eroding shareholder value.

Inventory Turnover Ratio
The inventory turnover ratio improved from 6.66 in 2024 to 7.49 in 2025, showing that the company managed its inventory more effectively. A higher turnover suggests that goods are being sold and replaced more quickly, which can lead to better cash flow and reduced holding costs.

Trade Receivables Turnover Ratio
The trade receivables turnover ratio rose from 11.86 in 2024 to 12.53 in 2025, reflecting that the company has become more efficient in collecting payments from its customers. Faster collection improves liquidity and reduces the risk of bad debts.

Trade Payables Turnover Ratio
The trade payables turnover ratio increased from 3.55 in 2024 to 3.92 in 2025. This means the company is paying its suppliers more quickly than before. While timely payments can strengthen supplier relationships, doing so too rapidly might strain cash reserves, especially when liquidity remains weak

Net Capital Turnover Ratio
The net capital turnover ratio, though still negative, improved from -9.62 in 2024 to -7.10 in 2025. This ratio reflects how efficiently the company uses its working capital to generate sales.

Net Profit Ratio
The net profit ratio improved from -0.08 in 2024 to -0.05 in 2025, showing that losses as a percentage of sales have narrowed. Although the company is still operating at a loss, the reduced negative margin indicates some progress toward profitability.

Return on Capital Employed (ROCE)
ROCE improved from -0.23 in 2024 to -0.12 in 2025. This ratio measures the overall efficiency and profitability of the company’s capital investments. While still negative, the upward movement reflects a better utilization of capital and an improvement in operating performance.

Return on Investment (ROI)
The return on investment worsened significantly from -0.80 in 2024 to -2.39 in 2025. This decline indicates that the company’s investments are yielding greater losses, suggesting either poor investment decisions or deteriorating operating results.