Fractal Analytics Limited (Fractal) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Fractal Analytics Limited

Fractal Analytics Limited Consolidated Balance Sheet (Rs in Million)

Particulars	31-03-2025	31-03-2024
Non-current assets
Property, plant and equipment	316	227
Right-of-use assets	1,602	1,166
Goodwill	3,582	3,513
Other intangible assets	1,370	1,356
Intangible assets under development	137	59
Investment accounted for under the equity method	4,258	4,259
Investments	64	79
Bank deposits	9	9
Others	181	164
Deferred tax assets (net)	561	479
Income tax assets (net)	188	193
Other non-current assets	62	12
Current assets
Investments	5,614	4,455
Trade receivables	5,848	5,333
Cash and cash equivalents	2,649	812
Bank balances other than above	234	66
Loans	303	282
Other financial assets	39	65
Other current assets	1,559	1,391
Total Assets	28,576	23,920
Equity
Share capital	31	31
Other equity	17,501	14,026
Non-controlling interest	122	142
Non-current liabilities
Borrowings	2,577	2,501
Lease liabilities	1,272	913
Other financial liabilities	450	310
Provisions	188	187
Deferred tax liabilities	688	1,016
Current liabilities
Borrowings	85	-
Lease liabilities	356	218
Total outstanding dues of micro and small enterprises	102	40
Total outstanding dues of creditors other than micro and small enterprises	518	472
Other financial liabilities	2,913	2,454
Other current liabilities	1,647	1,408
Provisions	64	148
Current tax liabilities (net)	62	54
Total Equity and Liabilities	28,576	23,920

Fractal Analytics Limited Consolidated Profit & Loss Statement (Rs in Million)

Particulars	31-03-2025	31-03-2024
Revenue from Operation	27,654	21,963
Other Income	508	456
Total Income	28,162	22,419
Employee benefits expense	20,048	17,370
Employee stock option expense	798	963
Finance costs	577	445
Depreciation and amortisation expense	1,023	832
Other expenses	3,309	2,896
Total Expenses	25,755	22,506
Profit / (Loss) before share of loss of an associate, exceptional items and tax expense	2,407	-87
Share of (loss) of an associate	-297	-163
Profit / (Loss) before exceptional items and tax expense	2,110	-250
Exceptional items	270	-55
Profit / (Loss) before tax expense	2,380	-305
Current tax	557	325
Deferred tax (credit)	-383	-83
Profit / (Loss) for the year	2,206	-547
Other comprehensive income:
Items that will not be reclassified subsequently to profit or loss
Remeasurement of defined employee benefit plans	16	23
Income tax on items (a) above	-4	-6
Items that will be reclassified subsequently to profit or loss
Effective portion of gains on of derivatives designated as cash flow hedge	-88	50
Effective portion of gains on of derivatives designated as cash flow hedge reclassified to profit or loss	23	-7
Income tax on items above	16	-11
Share of loss of associate (net of taxes) recognised in other comprehensive income	-1	-2
Exchange differences on translation of foreign operations	-12	1
Total comprehensive income for the year	2,156	-499
Profit / (Loss) for the year attributable to:
Owners of the parent	2,230	-475
Non-Controlling Interest	-24	-72
Total comprehensive income is attributable to:
Owners of the parent	2,180	-427
Non-Controlling Interest	-24	-72
Earnings per Equity Share
Basic	72.44	-15.60
Diluted	66.82	-15.60

Fractal Analytics Limited Consolidated Cash Flow Statement (Rs in Million)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Profit/(loss) before tax after exceptional items	2,380	-305
Adjustments:
Depreciation and amortization expense	683	583
Depreciation on right of use assets	340	249
Finance costs	572	445
Interest income on bank deposits and loan to directors	-42	-30
Gains (net) on investments mandatorily measured at fair value through profit or loss/Gain on redemption/sale of financial instruments	-276	-285
Unrealised loss/(gain) on derivative contracts	65	-51
Interest income on unwinding of security deposits given	-13	-12
Groups share of losses in associate	297	163
Remeasurement loss/(gain) of retained interest in associate	-297	55
Impairment in value of intangible assets under development	27	-
Unrealised foreign exchange (gain)/loss (net)	-84	41
Employee stock option expense	798	963
Provision for tax settlement	-59	5
Bad Debts	23	1
Provision for expected credit loss and doubtful advances	17	43
Operating profit before working capital changes	4,431	1,865
Adjustments:
(Increase) in trade receivables	-452	-398
(Increase) in other current financial assets	-11	-8
(Increase) in other non current financial assets	-46	-13
(Increase) in other current assets	-135	-257
Decrease in other non current assets	-5	28
Increase / (Decrease) in trade payables	108	-58
Increase in other non current financial liabilities	120	170
Increase in other current financial liabilities	309	310
(Decrease) / Increase in provisions	-9	124
Increase in other current liabilities	217	155
Cash generated from operations	4,527	1,918
Tax paid (net of refunds)	-557	-323
Net cash flow generated from operating activities	3,970	1,595
Cash Flow from Investing Activities
Purchase of property, plant and equipment and intangible assets	-828	-245
Payment towards investment in equity shares	-15	-
Sale of financial assets	-	5
Payment towards acquisition of shares from Non controlling interest	-	-4
Maturity / (investment) of bank deposits	-167	76
Payment of deferred consideration	-	-16
Purchase of mutual fund units	-7,308	-8,203
Maturity proceeds on redemption of mutual fund units	6,482	6,866
Interest on bank deposits	26	20
Net cash (used in) investing activities	-1,810	-1,501
Cash Flows From Financing Activities
Proceeds from issue of equity shares and share application money pending allotment	501	100
Repayment of lease liabilities	-371	-313
Interest paid during the year	-314	-401
Repayments of borrowing	-40	-836
Net cash (used in) financing activities	-224	-1,450
Increase in cash and cash equivalents	1,936	-1,356
Cash and cash equivalents as at the beginning of year	812	2,132
Effect of exchange rate changes	-99	36
Cash and cash equivalents as at end of the year	2,649	812

Here is a summary of the Cash Flow Statement for the years 2025 and 2024:

Operating Activities:

In FY 2025, the company reported a strong operating profit of ₹2,380 crore versus a loss of ₹305 crore in FY 2024. Key adjustments like depreciation (₹1,023 crore combined), finance costs (₹572 crore), and employee stock options (₹798 crore) supported cash accruals. Working capital changes were stable, with increases in payables and liabilities offsetting higher receivables and assets. Overall, net cash from operations increased significantly to ₹3,970 crore, up from ₹1,595 crore last year.

Investing Activities:

The company invested heavily, spending ₹828 crore on fixed assets and continuing mutual fund investments (₹7,308 crore). Despite redemptions worth ₹6,482 crore, the net outflow from investing stood at ₹1,810 crore, slightly higher than FY 2024’s ₹1,501 crore, indicating ongoing reinvestment for growth.

Financing Activities:

Financing outflows reduced in FY 2025. Equity proceeds rose to ₹501 crore, while debt repayments and interest costs dropped. The net outflow was only ₹224 crore, much lower than the ₹1,450 crore outflow in FY 2024, reflecting better financial management.

Net Cash Position:

With strong operational cash inflow and reduced financing outflows, the company’s cash balance rose by ₹1,936 crore, ending FY 2025 with ₹2,649 crore, a sharp rise from ₹812 crore in FY 2024. This reflects improved liquidity and financial strength.

Standalone Financial Ratios of Fractal Analytics Limited

Particulars	2025	2024
Current ratio	5.79	6.63
Return on equity ratio	7.27%	7.75%
Trade receivables turnover ratio	1.83	1.73
Trade payables turnover ratio	5.36	2.82
Net capital turnover ratio	1.34	1.26
Net profit ratio	9.20%	10.51%
Return on capital employed	9.66%	7.77%
Return on investment	7.35%	5.68%

Here is a summary of the financial and operational metrics for Fractal Analytics Limited for the year 2025 and 2024:

Current Ratio (2025: 5.79 | 2024: 6.63)

The current ratio measures the company 's ability to cover its short-term liabilities with its short-term assets. Both years show very high liquidity, well above the ideal benchmark of 2:1.

Return on Equity (ROE) (2025: 7.27% | 2024: 7.75%)

ROE measures how effectively the company generates profit from shareholders ' equity. The slight decrease from 7.75% to 7.27% in 2025 suggests a modest decline in shareholder returns.

Trade Receivables Turnover Ratio (2025: 1.83 | 2024: 1.73)

This ratio indicates how efficiently the company collects its receivables. The improvement from 1.73 to 1.83 implies slightly better credit management and faster collection of dues in 2025.

Trade Payables Turnover Ratio (2025: 5.36 | 2024: 2.82)

This ratio measures how frequently the company pays off its suppliers. The jump from 2.82 to 5.36 indicates that the company paid its suppliers much more quickly in 2025.

Net Capital Turnover Ratio (2025: 1.34 | 2024: 1.26)

This ratio shows how efficiently working capital is used to generate revenue. The increase from 1.26 to 1.34 in 2025 suggests an improvement in capital efficiency. The company is making slightly better use of its working capital to support sales growth.

Net Profit Ratio (2025: 9.20% | 2024: 10.51%)

The net profit ratio reveals how much of the revenue remains as net profit after all expenses. The decline from 10.51% to 9.20% suggests a drop in profitability, meaning the company retained less profit from each unit of revenue in 2025. This could be due to higher operating costs, inflationary pressures, or lower sales prices.

Return on Capital Employed (ROCE) (2025: 9.66% | 2024: 7.77%)

ROCE measures how effectively the company uses all available capital to generate operating profits. The increase to 9.66% in 2025 from 7.77% in 2024 is a positive indicator of improved capital efficiency. It shows that the company generated more profits from its capital base, reflecting stronger operational performance.

Return on Investment (ROI) (2025: 7.35% | 2024: 5.68%)

ROI reflects how effectively the company’s investments are generating returns. The increase from 5.68% to 7.35% indicates improved investment decisions or better performance of invested assets in 2025. This upward trend suggests stronger earnings from financial or strategic investments.

Fractal Analytics Annual Reports, Balance Sheet and Financials