Capillary Technologies India Limited Annual Report and Financials

Particulars

31-03-2025

31-03-2024

Non-current assets

Property, plant and equipment

34.27

31.21

Goodwill

1,884.98

1,838.44

Other Intangible Assets

1,030.39

1,111.88

Right of use assets

59.84

30.13

Intangible assets under development

-

31.10

Other Financial Assets

256.09

144.79

Deferred tax assets (net)

5.62

6.83

Other tax assets

79.88

43.06

Other Non-Current assets

853.25

821.55

Current assets

 Investments

-

699.25

Trade Receivables

1,611.21

1,456.51

Cash and cash equivalents

2,140.71

1,806.68

Loans

-

399.99

Other financial assets

33.93

27.70

Other Current assets

396.37

261.56

Total Assets

8,386.54

8,710.68

Equity

Equity Share capital

146.65

146.46

Other Equity

5,535.82

5,243.06

Non- Current liabilities

Borrowings

12.82

41.69

Lease Liabilities

32.54

8.01

Other financial liabilities

-

18.53

Provision

80.71

66.11

Deferred tax liabilities (net)

71.04

94.99

Current liabilities

Borrowings

988.12

729.97

Lease Liabilities

30.78

23.42

Trade Payables

Total outstanding dues of micro and small enterprises

13.23

73.95

Total outstanding dues of creditors other than above

492.52

654.31

Other financial liabilities

145.39

204.83

Other current liabilities

810.98

1,362.02

Provisions

18.21

19.33

Current tax liabilities (net)

7.73

24.00

Total Equity and Liabilities

8,386.54

8,710.68

Particulars

31-03-2025

31-03-2024

Revenue from Operation

Retainership and other services

4,811.05

4,021.29

Installation revenue

1,100.31

746.69

Revenue from campaign services on a principal basis

-

483.02

Revenue from campaign services on an agent basis

71.23

-

Other income

136.10

103.40

Total Revenue

6,118.69

5,354.40

Expenses

Cost of campaign services

-

417.03

Professional and consultancy expenses

994.93

873.15

Software and server charges

921.85

935.84

Employee Benefits Expenses

2,955.20

2,719.43

Other Expenses

460.98

423.86

Total Expenses

5,332.96

5,369.31

Earnings before interest expense, taxes, depreciation

and amortisation

785.73

(14.91)

Finance costs

77.88

177.08

Depreciation and amortisation expenses

601.03

560.61

Profit/ (loss) before exceptional items and tax from

continuing operations

106.82

(752.60)

Current tax

(12.90)

1.93

Deferred tax credit

(21.82)

(71.02)

Profit/ (loss) for the year from continuing operations

141.54

(683.51)

Profit/ (loss) before tax from discontinued operations

(8.54)

113.58

Tax expense of discontinued operations

0.20

23.85

Profit/ (loss) from discontinued operations after tax

(8.74)

89.73

Profit/ (loss) for the year

132.80

(593.78)

Other comprehensive income

Items that will be reclassified to profit or loss:

Exchange differences on translating financial statements

of foreign operations

72.74

63.88

Items that will not to be reclassified to profit or loss:

Re-measurement losses on defined benefit plan, net of tax

(4.24)

(4.06)

Total comprehensive income/ (loss) for the year

201.30

(533.96)

Earnings/ (loss) per equity share (EPS)

EPS from continuing operations

Basic

1.93

(12.15)

Diluted

1.91

(12.15)

EPS from discontinued operations

Basic

(0.12)

1.59

Diluted

(0.12)

1.57

EPS from continuing and discontinued operations

Basic

1.81

(10.55)

Diluted

1.79

(10.55)

Particulars

31-03-2025

31-03-2024

Cash Flow from Operating Activities

Profit/ (Loss) for the year from continuing operations

before exceptional items and tax

106.82

(752.60)

Profit/ (Loss) for the year from discontinued operations before tax

(8.54)

113.58

Adjustments to reconcile loss before tax to net cash flows

Depreciation and Amortisation expenses

621.98

582.20

Loss allowances under expected credit loss model

78.42

41.21

Share based payments

80.94

68.84

Profit on sale of investments

(76.53)

(17.55)

Fair value change in financials assets measured at fair value

through statement of profit and loss

-

(9.59)

Interest income on income tax refund

(2.05)

(2.58)

Profit on sale of property, plant and equipment

(0.62)

(0.51)

Property, plant and equipment written off

0.81

2.31

Interest income on corporate deposit

(25.18)

(6.50)

Provision / liabilities no longer required, written back

(0.18)

(26.07)

Unrealised exchange (gain)/ loss on foreign currency

transactions (net)

9.76

(19.23)

Interest income on bank deposits and security deposit

(13.92)

(12.99)

Finance costs

68.53

168.30

Operating Profit/(Loss) before Working Capital Charges

840.24

128.82

Changes in Working Capital

Increase/ (Decrease) in Trade Receivables

(242.89)

564.87

Increase/ (Decrease) in Other Assets

(166.51)

(948.06)

Increase/ (Decrease) in Other Financial Assets

(12.40)

242.35

Increase/ (Decrease) in Trade Payables

(222.33)

139.69

Increase/ (Decrease) in Provisions

9.24

6.19

(Increase)/ Decrease in Other Financial Liabilities

(77.97)

74.57

(Increase)/ Decrease in Other Liabilities

(551.04)

755.72

Cash flow from/ (Used in) Operating Activities

(423.66)

964.15

Direct taxes (paid) / refund, net

(38.33)

7.20

Net Cash Flow (Used in)/ Generated from

Operating Activates

(461.99)

971.35

Cash Flow from Investing Activities

Purchase of property, plant and equipment, intangible assets and

intangible assets under development

(474.58)

(369.32)

Proceeds from sale of property, plant and equipment

0.62

2.31

Sale/(Purchase) of current investment, net

775.78

(672.11)

Corporate deposits placed

(400.00)

(399.99)

Proceeds from redemption of corporate deposits

799.99

-

Interest income on bank deposits

13.92

10.14

Interest income on corporate deposits

25.18

0.64

Investment in bank deposits (net)

(105.13)

(29.10)

Payment of acquisition of subsidiary

-

(387.82)

Net Cash Flow (Used in)/ Generated from

Investing Activities

635.78

(1,845.25)

Cash Flow from Financing Activities

Repayment of Borrowings

49.92

1,337.43

Proceeds from issue of share capital, (including security premium)

-

50.00

Proceeds from issue of Non-Convertible Debentures (NCDs)

(352.48)

(237.89)

Proceeds from issue of Compulsory Convertible Debentures (CCDs)

-

1,701.50

Repayment of long-term borrowings

-

(366.82)

Repayment of principal and interest portion of lease liabilities

(33.04)

(24.23)

Proceeds from short-term borrowings (net)

581.06

4.90

Finance costs paid

(64.62)

(166.91)

Surrender of employee stock options and re-purchase, net

(48.25)

(120.37)

Net Cash Flow (Used in)/ Generated from

Financing Activities

132.59

2,177.61

Net Increase /(Decrease) In Cash and Cash Equivalents

306.38

1,303.71

Cash & Cash Equivalents at the Beginning of the Year

1,806.68

462.00

Effect of exchange differences on cash and cash equivalents

held in foreign currency

27.65

40.97

Cash & Cash Equivalents at the End of the Year

2,140.71

1,806.68