Bijni Dooars Tea Co Annual Reports, Balance Sheet and Financials

Bijni Dooars Tea Company Limited Limited Standalone Balance Sheet (Rs in Hundreds)

Bijni Dooars Tea Company Limited Standalone Profit & Loss Statement (Rs in Hundreds)

Bijni Dooars Tea Company Limited Limited Standalone Cash Flow Statement (Rs in Hundreds)

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

Cash Flow from Operating Activities:
The company generated a strong positive cash flow from operations of ₹4,07,189.51 (in hundreds) in FY 2025, a significant turnaround from the negative cash flow of ₹4,39,882.37 in FY 2024. This improvement was driven by higher operating profit and favorable working capital movements, particularly inventory adjustments and provisions, despite a rise in trade receivables. After accounting for taxes, the net operational cash position remained robust.

Cash Flow from Investing Activities:
Cash flow from investing activities recorded a net outflow of ₹7,31,886.11 in FY 2025, compared to a substantial inflow of ₹8,09,928.16 in FY 2024. The outflow was primarily due to heavy investments in financial instruments and capital expenditure. Although there were inflows from redemption of investments and other income like interest, rent, and dividends, these were not enough to offset the large investment outflows.

Cash Flow from Financing Activities:
Financing activities resulted in a net inflow of ₹1,60,048.48 in FY 2025, as against an outflow of ₹2,01,012.40 in FY 2024. This inflow was mainly due to increased short-term borrowings, partially offset by interest payments, indicating external funding support during the year.

Net Cash Position:
Overall, the company reported a net decrease in cash and cash equivalents of ₹1,64,648.13 in FY 2025, compared to a net increase of ₹1,69,033.39 in FY 2024. Consequently, the closing cash balance declined to ₹59,115.84 from ₹2,23,763.97 in the previous year, reflecting the impact of significant investing outflows despite strong operational performance.

Financial ratios of Bijni Dooars Tea Company Limited Limited

Summary of the financial ratios for the years 2025 and 2024:

Current Ratio:
The current ratio declined slightly from 6.84 in FY24 to 6.35 in FY25, but it still remains very high. This indicates that the company has a strong liquidity position and is more than capable of meeting its short-term obligations. However, such a high ratio may also suggest inefficient use of current assets, as excess funds could be lying idle instead of being deployed for growth.

Debt-Equity Ratio:
The debt-equity ratio increased marginally from 0.01 to 0.03, but it continues to be extremely low. This reflects a highly conservative capital structure with minimal reliance on external borrowings. While this reduces financial risk, it may also indicate that the company is not leveraging debt effectively to enhance returns.

Debt Service Coverage Ratio (DSCR):
The DSCR improved significantly from 2.82 to 57.98, indicating a substantial increase in the company’s ability to service its debt obligations. This sharp rise suggests either a significant improvement in operating profits or a reduction in debt, highlighting strong financial stability and repayment capacity.

Return on Equity (ROE):
ROE improved from 2.46% to 7.69%, indicating better profitability for shareholders. Although still moderate, the increase reflects improved earnings efficiency and better utilization of shareholders’ funds during the year.

Trade Receivables Turnover Ratio:
The ratio increased from 3.52 to 4.65, showing improved efficiency in collecting receivables. This suggests that the company has strengthened its credit policies or collection processes, leading to faster conversion of receivables into cash.

Trade Payables Turnover Ratio:
The trade payables turnover ratio rose sharply from 7.82 to 21.44, indicating that the company is paying its suppliers much faster than before. While this may improve supplier relationships, it could also reduce the benefit of credit periods and impact working capital management.

Inventory Turnover Ratio:
The inventory turnover ratio declined slightly from 11.03 to 10.12, indicating a marginal slowdown in inventory movement. This could suggest either slightly weaker demand or higher inventory holding, though the ratio still reflects efficient inventory management overall.

Net Capital Turnover Ratio:
The ratio improved from 0.77 to 0.92, indicating better utilization of working capital to generate revenue. This reflects improved operational efficiency and a more effective deployment of net current assets.

Net Profit Ratio:
The net profit ratio increased significantly from 3.73% to 10.02%, showing a strong improvement in overall profitability. This suggests better cost control, improved pricing, or higher operational efficiency during the year.

Return on Capital Employed:
ROCE improved from 2.08% to 8.21%, indicating better utilization of total capital employed in generating profits. This reflects enhanced operational performance, although there is still scope for improvement compared to industry benchmarks.

Return on Investments:
ROI declined sharply from 9.22% to 0.90%, indicating a significant drop in returns generated from investments. This may be due to lower income from investments or reallocation of funds, and it could be a concern if the trend continues.