Frick India Annual Report, Revenue & Financials

Frick India Limited Consolidated Balance Sheet (Rs in Lakhs)

Frick India Limited Consolidated Profit & Loss Statement (Rs in Lakhs)

Frick India Limited Consolidated Cash Flow Statement (Rs in Lakhs)

Summary of the Cash Flow Statement for the years 2025:

Operating Activities:

The company reported a Net Profit Before Tax of ₹4600.56 lakhs. Adjustments were made for non-cash items and other financial elements such as depreciation (₹325.77 lakhs), amortization (₹7.85 lakhs), and finance costs (₹264.21 lakhs), among others. Significant deductions included interest received (₹735.33 lakhs) and a write-back of liabilities no longer required (₹586.64 lakhs). After these adjustments, the Operating Profit before Working Capital Changes stood at ₹3679.37 lakhs. Changes in working capital contributed positively, especially a decrease in inventories (₹2363.21 lakhs) and increase in liabilities (₹1113.66 lakhs). This led to cash generated from operations of ₹7554.69 lakhs, from which taxes of ₹1358.70 lakhs were paid, resulting in a strong net cash inflow from operating activities of ₹6195.99 lakhs. This indicates a robust operational performance.

Investing Activities:

The company had significant outflows in investing activities. Major cash outflows included purchase of property, plant, and equipment (₹1147.61 lakhs), purchase of intangible assets (₹41.58 lakhs), and movement in other bank balances (₹2190.09 lakhs). Despite inflows from interest received (₹858.24 lakhs), dividend income (₹15.52 lakhs), and minor sales of assets, the overall cash used in investing activities totaled ₹2717.98 lakhs (net outflow). This suggests the company invested heavily in expanding or maintaining its asset base, possibly for future growth.

Financing Activities:

Cash flow from financing activities showed an overall outflow of ₹1656.05 lakhs. The key outflows included repayment of short-term borrowings (₹1140.68 lakhs), finance cost payments (₹229.21 lakhs), and dividends paid (₹24 lakhs). There was a small inflow of ₹57.84 lakhs from long-term borrowings. This section reflects a strategic reduction in debt and fulfillment of financial obligations.

Net Cash Flow and Closing Position:

The net increase in cash and cash equivalents during the period was ₹1821.96 lakhs, highlighting strong cash generation despite investing and financing outflows. Adding the opening balance of ₹415.71 lakhs, the closing cash and cash equivalents stood at ₹2237.67 lakhs as of 31st March 2025. This closing balance indicates a healthy liquidity position and financial stability.

Frick India Limited Financial ratio for the year 2025 and 2024:

Summary of the financial ratio for the year 2025 and 2024:

Current Ratio
The current ratio decreased slightly from 2.97 to 2.90, which means the company still has almost three times more current assets than current liabilities. This indicates a strong short-term liquidity position, and even with a small dip, the company is in a comfortable position to meet its short-term obligations.

Debt-Equity Ratio
The debt-equity ratio dropped from 0.08 to 0.02, showing that the company has very low reliance on debt and is primarily funded through equity. This strengthens the balance sheet and reduces financial risk, but at the same time, it may also suggest under-utilization of debt for growth.

Debt Service Coverage Ratio
The DSCR improved significantly from 41.77 to 54.53, which shows that the company’s earnings are more than sufficient to cover its debt repayment obligations. A higher DSCR indicates excellent debt-servicing ability and almost no risk of default.

Return on Equity
ROE declined from 16.75% to 11.97%. This means the returns generated on shareholders’ funds have reduced, suggesting that profitability has fallen compared to the capital invested by shareholders.

Inventory Turnover Ratio
The ratio improved from 5.41 to 5.75, showing that the company is managing its inventory better and selling goods slightly faster than before. Efficient inventory management reduces holding costs and improves cash flow.

Trade Receivables Turnover Ratio
This ratio fell from 4.83 to 3.93, meaning the company is taking longer to collect payments from customers. This could create pressure on cash flow and indicates less efficient credit management compared to last year.

Trade Payables Turnover Ratio
The ratio dropped from 14.19 to 11.53, suggesting that the company is taking longer to pay its suppliers than before. While this improves short-term liquidity, it could strain supplier relationships if the payment period becomes too long.

Net Capital Turnover Ratio
The ratio declined from 2.43 to 2.20, meaning the efficiency of using working capital to generate revenue has decreased. The company is earning slightly less revenue for every rupee of working capital employed.

Net Profit Ratio
The net profit ratio reduced from 8.79% to 7.97%. This indicates that overall profitability has weakened, with lower net profit being earned on each unit of revenue. Rising costs or reduced margins may be the reason.

Return on Capital Employed
ROCE declined from 18.33% to 15.03%. This shows that the company is generating lower returns from its overall capital employed, reflecting reduced efficiency in using its funds to earn profits.

Return on Investments
The ROI increased sharply from 33.22% to 42.78%, which is a very positive sign. It shows that the investments made by the company are yielding much better returns compared to the previous year, strengthening overall performance despite lower operating margins.