Cheelizza Pizza India Annual Reports, Balance Sheet and Financials

Cheelizza Pizza India Limited Standalone Balance Sheet (in Rs)

Cheelizza Pizza India Limited Standalone Profit & Loss Statement (in Rs)

Cheelizza Pizza India Limited Standalone Cash Flow Statement (in Rs)

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

Cash Flow from Operating Activities

The company reported a net loss before tax of ₹(5,44,73,940) in FY25 compared to ₹(6,81,63,695) in FY24, showing a reduction in losses. After adjusting for depreciation of ₹1,36,49,146 and minor interest income, the key improvement came from working capital movements. There were significant increases in short-term borrowings (₹1,37,81,077), trade payables (₹72,62,373), and other provisions (₹1,31,81,296), which supported cash flow. Consequently, the company generated a positive net cash flow from operations of ₹16,25,112 in FY25 as against a negative ₹(3,06,63,678) in FY24, indicating improved operational liquidity despite continuing accounting losses.

Cash Flow from Investing Activities

The company recorded a net cash inflow of ₹69,73,348 in FY25 compared to a net outflow of ₹(2,41,26,515) in FY24. This inflow was primarily due to a decrease in fixed assets amounting to ₹68,51,131, along with interest received of ₹1,22,217. In contrast, FY24 involved significant capital expenditure. This reflects a strategic shift from heavy investment in assets during FY24 to asset reduction or limited capital spending in FY25.

Cash Flow from Financing Activities

Net cash flow from financing activities stood at ₹(1,97,01,490) in FY25 compared to a positive ₹5,84,56,290 in FY24. During FY25, the company raised funds through an increase in share capital of ₹5,11,25,667, but this was more than offset by repayment of long-term borrowings amounting to ₹7,08,27,156. In contrast, FY24 saw substantial borrowing inflows. This indicates a deleveraging trend in FY25, where the company reduced its long-term debt despite raising equity.

Net Change in Cash and Cash Equivalents

Overall, cash and cash equivalents decreased by ₹1,11,03,029 in FY25, compared to an increase of ₹36,66,097 in FY24. The closing cash balance sharply declined to ₹2,47,751 from ₹1,13,50,780 at the beginning of the year, reflecting tight liquidity primarily due to debt repayment under financing activities, even though operating and investing activities showed improvement.

Financial ratios of Cheelizza Pizza India limited

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

Current Ratio

The current ratio declined sharply to 0.24 in FY25 from 0.63 in FY24, remaining well below the ideal benchmark of 1. This indicates severe short-term liquidity stress, meaning the company does not have sufficient current assets to cover its current liabilities. The deterioration suggests increased dependence on short-term borrowings or rising current obligations.

Debt–Equity Ratio

The debt–equity ratio stood at -12.71 in FY25 compared to -4.30 in FY24. The negative ratio indicates negative shareholders’ equity (accumulated losses exceeding net worth). The worsening negative position reflects further erosion of net worth and a highly leveraged, financially stressed capital structure.

Debt Service Coverage Ratio

The DSCR improved to -2.90 in FY25 from -4.96 in FY24, but it remains negative. A negative DSCR indicates that operating earnings are insufficient to cover interest and principal repayment obligations. Although there is slight improvement, the company continues to face serious debt servicing challenges.

Return on Equity

ROE increased to 7.68 in FY25 from 3.01 in FY24. However, since equity is negative, this ratio may not reflect true profitability strength and can be misleading. The improvement suggests reduced losses relative to equity base, but overall financial health remains weak.

Inventory Turnover Ratio

Inventory turnover improved to 19.07 in FY25 from 15.66 in FY24, indicating faster movement of inventory. This suggests improved operational efficiency and better inventory management, reducing holding costs and risk of obsolescence.

Trade Receivables Turnover Ratio

Receivables turnover declined to 48.07 in FY25 from 57.61 in FY24, indicating relatively slower collection from customers. Although still strong, the decline may signal a slight easing in credit control or longer credit periods.

Trade Payables Turnover Ratio

Payables turnover decreased to 7.93 in FY25 from 10.89 in FY24, meaning the company is taking longer to pay its suppliers. This may be a sign of liquidity pressure, where the company is stretching creditor payments to manage cash flow.

Net Capital Turnover Ratio

The ratio improved to -2.58 in FY25 from -8.47 in FY24, but it remains negative. The negative figure is due to negative working capital, indicating current liabilities exceed current assets. Though there is improvement, working capital management remains weak.

Net Profit Margin

Net profit margin improved to -0.20 in FY25 from -0.28 in FY24, showing reduction in losses per unit of revenue. While profitability has improved, the company is still operating at a loss.

Return on Capital Employed

ROCE improved to -0.73 in FY25 from -1.07 in FY24, but it remains negative. This indicates that the company is still not generating adequate returns from its total capital employed, though operational performance shows marginal improvement compared to the previous year.