Avro Commercial Annual Reports, Balance Sheet and Financials

Avro Commercial Co Private Limited - Standalone Balance Sheet (Rs in Lakhs)

Avro Commercial Co Private Limited - Standalone Profit & Loss Statement (Rs in Lakhs)

Avro Commercial Co Private Limited - Standalone Cash Flow Statement (Rs in Lakhs)

Summary of cash flow statement for the year 2025 and 2024:

Cash Flow from Operating Activities

Avro Commercial Co Private Limited reported a strong improvement in cash flow from operating activities during FY 2024-25. Net cash generated from operations stood at ₹2,940.28 lakhs as against a negative cash flow of ₹119.90 lakhs in FY 2023-24. Although profit before tax declined significantly from ₹2,750.25 lakhs to ₹869.82 lakhs, the company was able to generate higher cash due to efficient working capital management. Major contributors included reduction in inventories and substantial recovery/reduction in loans and advances, which together released significant funds into the business. Lower tax payments and favorable adjustments relating to provisions and investments also supported operational cash generation. Overall, the operating segment reflects improved liquidity and better conversion of profits into cash.

Cash Flow from Investing Activities

The company recorded a net cash outflow of ₹2,832.34 lakhs from investing activities during FY 2024-25 compared to an outflow of ₹484.71 lakhs in the previous year. The sharp increase in investing outflow was mainly due to substantial investment purchases amounting to ₹2,698.20 lakhs. The company also incurred capital expenditure towards property, plant and equipment amounting to ₹134.38 lakhs. Interest income from fixed deposits declined sharply, indicating lower deployment of funds in deposits. The investing activities suggest that the company utilized its operational cash surplus for expansion of its investment portfolio and long-term fund deployment.

Cash Flow from Financing Activities

There were no cash flows from financing activities during both FY 2024-25 and FY 2023-24. This indicates that the company neither raised fresh capital nor undertook any major financing transactions during the year. However, borrowings reduced as part of working capital adjustments under operating activities, indicating repayment of existing obligations and gradual deleveraging of the balance sheet.

Overall Cash Position

The overall cash position of Avro Commercial Co Private Limited improved during FY 2024-25. Net increase in cash and cash equivalents amounted to ₹107.94 lakhs compared to a decline of ₹604.61 lakhs in the previous year. Consequently, closing cash and cash equivalents increased from ₹6.60 lakhs to ₹114.54 lakhs at the end of the year. Despite lower accounting profits and heavy investment outflows, strong operational cash generation enabled the company to maintain a healthy liquidity position. The cash flow statement reflects improved cash management, efficient working capital utilization, and a stronger liquidity profile during the year.

Financial Ratios of Avro Commercial Co Private Limited

Summary of financial ratios for the year 2025 and 2024: 

Current Ratio

The Current Ratio of Avro Commercial Co Private Limited increased significantly from 5.71 times in FY 2023-24 to 20.81 times in FY 2024-25. This sharp improvement indicates a very strong short-term liquidity position, meaning the company has substantially higher current assets compared to current liabilities. The increase suggests better working capital management and enhanced ability to meet short-term obligations comfortably.

Debt-Equity Ratio

The Debt-Equity Ratio declined from 0.18 times in FY 2023-24 to nil in FY 2024-25. This indicates that the company has either fully repaid its borrowings or operates without external debt during the current year. A debt-free structure reduces financial risk and interest burden, strengthening the company’s solvency position.

Debt Service Coverage Ratio

The Debt Service Coverage Ratio decreased from 9.57 times in FY 2023-24 to 3.80 times in FY 2024-25. Although the ratio has declined, it still remains above acceptable levels, indicating that the company continues to generate sufficient earnings to service its debt obligations. The decline may be attributable to lower operating profits during the year.

Return on Equity (ROE)

The Return on Equity Ratio reduced considerably from 28.70% in FY 2023-24 to 7.58% in FY 2024-25. This indicates lower returns generated on shareholders’ funds during the year. The decline suggests reduced profitability and efficiency in utilizing equity capital compared to the previous year.

Net Capital Turnover Ratio

The Net Capital Turnover Ratio improved marginally from 1.29 times in FY 2023-24 to 1.36 times in FY 2024-25. This reflects slightly better utilization of working capital in generating revenue. The improvement indicates improved operational efficiency in managing net working capital.

Net Profit Ratio

The Net Profit Ratio declined sharply from 24.55% in FY 2023-24 to 6.13% in FY 2024-25. This indicates a significant reduction in profitability margins during the year. The decrease may be due to increased operating costs, lower sales margins, or reduced overall profitability.

Inventory Turnover Ratio

The Inventory Turnover Ratio increased from 6.00 times in FY 2023-24 to 7.43 times in FY 2024-25. This improvement indicates more efficient inventory management and faster movement of stock during the year. Higher turnover reflects better sales performance and effective inventory control practices.

Return on Capital Employed

The Return on Capital Employed decreased from 31.92% in FY 2023-24 to 13.00% in FY 2024-25. This indicates reduced efficiency in generating profits from the capital employed in the business. The decline may be attributed to lower operating earnings during the year.

Return on Investment

The Return on Investment declined from 9.72% in FY 2023-24 to 6.13% in FY 2024-25. This reflects comparatively lower returns earned on investments during the year. The reduction indicates moderation in overall profitability and investment performance.Avro Commer