Anugraha Valve Annual Report, Balance Sheet & Financials

Anugraha Valve Castings Limited Standalone Balance Sheet (Rs. in crores).

Anugraha Valve Castings Limited Standalone Profit & Loss Statement (Rs. in crores).

Anugraha Valve Castings Limited Standalone Cash Flow Statement (Rs. in crores).

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

Cash Flow from Operating Activities

The company generated strong operating cash flows in FY 2025, with net cash inflow rising significantly to ₹59.80 crores from a marginal outflow of ₹0.80 crores in FY 2024. This improvement is driven by stable profitability (₹26.59 crores) along with non-cash adjustments like depreciation and finance costs, and a substantial positive impact from working capital changes—especially a large release from inventories (₹29.57 crores) and stabilization in receivables. Despite some outflows from trade payables and tax payments, overall operational efficiency and better working capital management led to a sharp increase in cash generated from operations (₹66.80 crores), indicating strong core business performance.

Cash Flow from Investing Activities

Investing activities resulted in a net cash outflow of ₹8.15 crores in FY 2025 compared to a negligible outflow of ₹0.05 crores in FY 2024. The outflow was primarily due to continued capital expenditure on property, plant, and equipment (₹8.43 crores) and investment in non-current assets. Although the company generated some cash through the sale of fixed assets (₹2.35 crores), it was insufficient to offset the investment spending, suggesting ongoing expansion or maintenance of productive capacity.

Cash Flow from Financing Activities

Financing activities saw a substantial cash outflow of ₹51.24 crores in FY 2025 compared to a modest inflow of ₹0.86 crores in FY 2024. This was mainly due to significant repayment of short-term (₹36.42 crores) and long-term borrowings (₹10.92 crores), along with interest payments and dividend payout. The shift indicates a strategic reduction in debt and strengthening of the capital structure, though it resulted in heavy cash outflows during the year.

Net Increase/decrease in Cash & cash equivalents

Overall, the company recorded a slight increase in cash and cash equivalents by ₹0.40 crores in FY 2025, compared to a negligible rise of ₹0.01 crores in FY 2024. Despite strong operating cash inflows, the increase was largely offset by significant financing outflows and moderate investing expenditures, resulting in only a marginal net rise in cash position

Financial ratios of Anugraha Valve Castings Limited.

Summary of Financial Ratio of the year 2025 and 2024.

Current ratio

The current ratio improved significantly to 2.30 in FY 2025 from 1.78 in FY 2024, indicating a stronger short-term liquidity position. The company is now better equipped to meet its current liabilities with its current assets, reflecting improved working capital management and financial stability.

Debt equity ratio

The debt-equity ratio declined sharply to 0.15 from 0.37, showing a substantial reduction in reliance on debt financing. This indicates that the company has deleveraged during the year, leading to a stronger capital structure and lower financial risk.

Debt service coverage ratio

The debt service coverage ratio increased to 4.11 from 3.93, suggesting an improved ability to service debt obligations. Higher operating earnings relative to debt commitments indicate better financial health and increased comfort for lenders.

Return on equity

Return on equity slightly declined to 0.08 from 0.09, indicating a marginal decrease in returns generated for shareholders. Despite stable profits, the reduction may be due to increased equity base or lower efficiency in utilizing shareholders’ funds.

Inventory turnover ratio

The inventory turnover ratio improved to 1.66 from 1.32, reflecting better inventory management and faster movement of stock. This suggests improved operational efficiency and reduced holding costs.

Trade Account receivables ratio

The trade receivables turnover ratio decreased to 3.57 from 3.89, indicating a slight slowdown in collection from customers. This may point to relaxed credit policies or delays in receivables realization.

Trade Account payables ratio

The trade payables turnover ratio declined to 4.74 from 4.96, suggesting the company is taking slightly longer to pay its suppliers. This could be a deliberate strategy to manage cash flows or may reflect extended credit terms.

Net capital turnover ratio

The net capital turnover ratio dropped to 3.92 from 4.65, indicating reduced efficiency in using working capital to generate revenue. This suggests that the increase in working capital has not proportionately translated into higher sales.

Net profit ratio

The net profit ratio remained stable at 0.05 in both years, indicating consistent profitability margins. The company has maintained its ability to convert revenue into profit despite changes in cost or operational factors.

Return on capital employed