Centrum Wealth Annual Reports, Balance Sheet and Financials

Centrum Wealth Limited Consolidated Balance Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Non-current assets
Property, plant & equipment	193.41	187.42
Other Intangible assets	569.86	609.23
Intangible assets under development	4.25	23.00
Right of use assets	732.18	689.51
Other financial assets	54.24	42.18
Deferred tax assets (net)	630.88	539.35
Other Non-Current Assets	403.60	823.58
Current assets
Trade receivables	1,671.48	1,314.59
Cash and cash equivalents	726.76	244.32
Loans and Advances	1,093.66	1,043.66
Other financial assets	12.12	19.74
Other current assets	2,204.01	1,120.71
Total Assets	8,296.46	6,657.29
Equity
Equity share capital	2,000.00	2,000.00
Other equity	2,039.81	1,143.63
Non-current liabilities
Lease Liabilities	476.33	492.54
Other financial liabilities	73.76	35.34
Provisions	503.77	473.53
Current liabilities
Borrowings	-	815.00
Lease Liabilities	303.59	216.21
Trade payables
Total Outstanding dues of creditors Other than micro & small enterprises	247.86	54.00
Other financial liabilities	659.90	304.95
Provisions	1,349.32	622.16
Other current liabilities	642.12	499.92
Total Equity and Liabilities	8,296.46	6,657.29

Centrum Wealth Limited Consolidated Profit & Loss Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Income
Revenue from operations	17,785.64	13,750.15
Other Income	174.61	334.92
Total Income	17,960.25	14,085.07
Expenses
Employee benefit expenses	11,988.25	9,247.08
Finance costs	241.89	330.08
Depreciation and amortisation	502.07	349.71
Other expenses	4,267.26	4,000.31
Total Expenses	16,999.47	13,927.18
Profit before tax	960.78	157.90
Current tax	362.85	226.43
Tax adjustments of previous years	4.81	57.13
Deferred tax	-65.43	-267.55
Profit after tax	658.55	141.89
Other Comprehensive Income
Remeasurement of post-employment benefit obligation	-103.76	-113.42
Income Tax on OCI	26.11	28.55
Total Other Comprehensive Income	-77.64	-84.87
Total Comprehensive Income for tge year	580.91	57.02
Earnings per share
Basic	3.29	0.71
Diluted	3.26	0.71

Centrum Wealth Limited Consolidated Cash Flow Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Profit before tax	960.78	157.90
Adjustments for:
Interest expenses on borrowings	129.52	216.06
Interest on lease liability	87.63	57.39
Depreciation & amortization	502.07	349.71
Loss on Write Off	0.00	1.12
Interest Income	-111.37	-258.59
Unwinding of Interest	-5.87	-6.35
Fair value changes	-	0.87
Allowance for doubtful debts	105.10	58.16
Refund Liabilities	0.00	-5.00
Allowance for loans & deposits	363.92	483.90
Modification gain/loss	-5.17	-6.44
Employee stock option expense	315.28	207.94
Operating profit before working capital	2,354.21	1,256.67
Movement in Working Capital:
Change in trade receivables	-444.48	129.00
Change in financial instruments	-	69.41
Change in other financial assets	-3.44	-140.83
Change in other assets	-1,053.57	341.85
Change in provisions	657.16	-614.20
Change in payables & liabilities	582.96	-172.45
Change in other liabilities	142.93	4.07
Net cash from operations	2,235.77	873.50
Taxes paid	-7.67	-370.25
Net cash from Operating Activities	2,228.10	503.26
Cash Flow from Investing Activities
Purchase of PPE	-94.99	-84.14
Sale of intangible assets	6.70	0.00
Purchase of intangible assets	-45.35	-36.05
Loans given	-3,824.00	-1.75
Loans collected	3,474.00	16.75
Fixed deposit movement	-	2,091.34
Interest received	45.81	83.49
Net cash from Investing Activities	-437.83	2,069.64
Cash Flow from Financing Activities
Proceeds from short-term borrowings	31,310.00	43,695.00
Repayment of short-term borrowings	-32,125.00	-45,664.02
Repayment of lease liabilities	-275.69	-152.17
Interest paid	-217.15	-273.45
Net cash from Financing Activities	-1,307.84	-2,394.63
Net increase in cash and cash equivalents	482.44	178.26
As at the beginning of the year	244.32	66.06
Closing cash and cash equivalents	726.76	244.32

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

Cash Flow from Operating Activities

The company began with a profit before tax of ₹960.78 lakhs in FY 2024–25, significantly higher than ₹157.90 lakhs in the previous year, indicating improved profitability. Several non-cash expenses and adjustments were added back, such as depreciation, interest on borrowings, and employee stock option expenses. These adjustments increased operating cash because they affect accounting profit but not actual cash.

There were also deductions for non-cash incomes such as interest income and unwinding of interest, which reduce operating cash flow. Provisions for doubtful debts and allowances for loans and deposits increased cash flow because they are accounting charges, not cash outflows.

After these adjustments, the operating profit before working capital changes was ₹2,354.21 lakhs in FY 2024–25, nearly double the previous year 's ₹1,256.67 lakhs.

The working capital movements had a mixed impact. In FY 2024–25, trade receivables increased substantially (a cash outflow), and other assets also rose, reducing cash available. However, increases in provisions, payables, and other liabilities helped offset some of the outflow. Ultimately, the company generated ₹2,235.77 lakhs from operations, compared to ₹873.50 lakhs the previous year. After tax payments, the net cash from operating activities stood at ₹2,228.10 lakhs, showing strong operational performance.

Cash Flow from Investing Activities

Investing activities reflect how the company invests in long-term assets and future growth. In FY 2024–25, there was a significant outflow of ₹3,824 lakhs due to loans given, although this was partially offset by the collection of ₹3,474 lakhs. Purchases of property, plant, and equipment (PPE) and intangible assets also contributed to outflows. Interest received contributed positively.

Because outflows were higher than inflows, the net cash used in investing activities was ₹437.83 lakhs, compared to a strong inflow of ₹2,069.64 lakhs in the previous year (driven mainly by fixed deposit redemptions).

Cash Flow from Financing Activities

Financing activities involve borrowing and repaying funds. In FY 2024–25, the company generated a large inflow from short-term borrowings amounting to ₹31,310 lakhs, but also made sizeable repayments of ₹32,125 lakhs. This indicates active short-term funding management. Additional outflows included repayment of lease liabilities and interest paid.

Overall, financing activities resulted in a net cash outflow of ₹1,307.84 lakhs in FY 2024–25, similar in nature (but smaller in amount) to the prior year’s outflow of ₹2,394.63 lakhs.

Net Change in Cash

After combining all three activities, the company recorded a net increase in cash of ₹482.44 lakhs for FY 2024–25, compared to ₹178.26 lakhs in FY 2023–24. The opening balance of ₹244.32 lakhs grew to a closing cash balance of ₹726.76 lakhs, demonstrating an overall strengthening of the company’s cash position during the year.

Financial Ratios of Centrum Wealth Limited

Particulars	31-03-2025	31-03-2024
Current ratio	1.66	1.36
Debt-equity ratio	-	0.16
Debt service coverage ratio	-	1.10
Return on equity ratio	0.08	0.02
Trade receivables turnover ratio	8.44	7.91
Trade payables turnover ratio	41.66	36.19
Net capital turnover ratio	11.11	27.47
Net profit ratio	0.04	0.01
Return on capital employed	0.15	0.06

Summary of the financial ratios for Centrum Wealth Limited for the year 2025 & 2024:

Current Ratio

The current ratio values (1.66 in 2025 and 1.36 in 2024) show that in both years the company had more current assets than current liabilities. The increase from 2024 to 2025 indicates that the company’s short-term liquidity improved.

Debt-Equity Ratio

In 2024, the debt-equity ratio was 0.16, which means the company had some debt compared to equity. In 2025, no value is reported, indicating that the company did not have debt that required classification under this ratio.

Debt Service Coverage Ratio

The ratio was 1.10 in 2024, showing that the company had adequate operating profits to cover its debt service obligations that year. No value appears in 2025, meaning the ratio was not applicable in that year.

Return on Equity Ratio

Return on equity increased from 0.02 in 2024 to 0.08 in 2025. These values indicate that the company generated a positive return in both years and that profitability relative to equity improved in 2025.

Trade Receivables Turnover Ratio

The trade receivables turnover ratio rose from 7.91 in 2024 to 8.44 in 2025. These values indicate that the company collected receivables multiple times during the year and that the speed of collection improved in 2025.

Trade Payables Turnover Ratio

This ratio increased from 36.19 in 2024 to 41.66 in 2025. The values show that the company settled its trade payables multiple times during each year, with faster settlement in 2025.

Net Capital Turnover Ratio

The ratio declined from 27.47 in 2024 to 11.11 in 2025. These values indicate that the revenue generated relative to working capital was higher in 2024 and lower in 2025, meaning working capital was used less efficiently in 2025.

Net Profit Ratio

The net profit ratio increased from 0.01 in 2024 to 0.04 in 2025. These values indicate that the company earned a higher share of profit from its revenue in 2025 compared to 2024.

Return on Capital Employed

Return on capital employed increased from 0.06 in 2024 to 0.15 in 2025. These values show that the company generated positive returns in both years and that capital was utilized more effectively in 2025.