Integrated Service Point Annual Reports, Balance Sheet and Financials

Integrated Service Point Limited Standalone Balance Sheet (Rs. in Crores)

Particulars	31-03-2025	31-03-2024
Non-current assets
Plant, property and equipment	64.59	66.98
Capital work in progress	48.29	7.66
Non-current investment	0.99	0.90
Other non-current financial assets	6.34	18.37
Deferred tax assets	1.12	1.51
Current assets
Inventories	88.55	127.74
Trade receivables	322.48	158.57
Cash and cash equivalent	7.23	6.99
Other current financial assets	67.62	32.91
Other current assets	48.79	36.61
Total assets	656.01	458.25
Equity
Equity share capital	13.40	2.41
Other equity	99.15	65.09
Non-Current liabilities
Borrowings	166.68	66.08
Other non current financial liabilities	3.27	2.31
Provisions	2.15	1.88
Other non current liabilities	3.33	-
Current liabilities
Borrowings	130.29	148.41
Trade payables	207.02	164.81
Other current financial liabilities	4.18	0.39
Other current liabilities	28.99	5.15
Current tax liabilities	-2.45	1.72
Total equity and liabilities	656.01	458.25

Integrated Service Point Limited Standalone Profit & Loss Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Income
Revenue from Operations	2,505.10	1,327.08
Other Income	13.28	9.13
Total Income	2,518.38	1,336.21
Expenses
Purchases of stock in trade	2,367.79	1,289.39
Changes in inventories of finished goods	39.19	-10.31
Employee benefits expense	5.62	6.37
Finance costs	17.74	14.12
Depreciation & amortization expense	5.48	6.11
Other Expenses	55.62	15.42
Total Expenses	2,491.43	1,321.11
Profit/(loss) before tax	26.95	15.10
Current tax	12.17	7.41
Deferred Tax	0.39	-0.27
Profit/ Loss for the period	14.38	7.96
Other comprehensive income for the year
Items that will not be classified to profit/loss
Remeasurement gain/(losses) of defined benefits	0.05	-0.19
Income tax relating to items above	0.01	-0.05
Total comprehensive income for the year	14.42	7.82
Earning per share
Basic	11.4	6.48
Diluted	11.4	6.48

Integrated Service Point Limited Standalone Cash Flow Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Net Profit/(loss) Before Tax	26.95	15.10
Adjustment for -:
Finance costs	17.74	14.12
Depreciation and amortisation expense	5.48	6.11
Interest income	1.18	1.39
Other non cash items	-5.28	-3.30
Adjustment for change in working capital
inventories	39.19	-10.31
Trade receivables	-163.91	-38.98
Other current assets	-12.19	-24.09
Other financial assets (non current)	12.04	-12.57
Other financial assets (current)	-34.71	17.69
Trade payables	42.21	134.29
Other current liabilities	23.84	-38.04
Cashflow generated from operations	-49.83	58.64
Direct taxes paid	7.03	2.90
Net Cash from/(used in) Operating Activities	-56.86	55.74
Cash Flow from Investing Activities
Proceeds from sale of PPE	-	-0.02
Purchase of PPE	1.89	34.63
Interest received	1.18	1.39
Other inflows (outflows) of cash	-40.63	-7.66
Net Cash from / (used in) Investing Activities	-41.34	-40.91
Cash Flow from Financing Activities
Proceeds from issuing other equity instruments	30.62	-
Proceeds from borrowings	100.61	26.59
Repayment of borrowings	17.85	64.56
Payment of lease liabilities	0.53	0.53
Interest paid	17.74	14.12
Other inflows (outflows) of cash	3.33	-
Net Cash from/(used in) Financing Activities	98.44	-52.62
Net Increase/decrease in Cash & cash equivalents	0.24	-37.80
Cash and cash equivalents at the beginning of the year	0.24	-37.80
Cash and cash equivalents at the end of the year	7.23	6.99

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

Cash Flow from Operating Activities

The company reported a net loss in cash from operating activities of Rs. -56.86 crores in 2025 compared to a positive Rs. 55.74 crores in 2024. While the net profit before tax increased from Rs. 15.10 crores to Rs. 26.95 crores, significant changes in working capital negatively impacted cash flow. Large outflows in trade receivables (-163.91 crores) and other current assets (-12.19 crores) outweighed improvements in payables (42.21 crores) and other current liabilities (23.84 crores). This indicates that, despite profitability on paper, the company faced substantial liquidity pressure from increased receivables and inventory, reducing operational cash generation.

 

Cash Flow from Investing Activities

Cash used in investing activities increased slightly to Rs. -41.34 crores in 2025 from Rs. -40.91 crores in 2024. This was primarily driven by other outflows of cash (-40.63 crores), while purchase of PPE was minimal at 1.89 crores. Interest received remained low at 1.18 crores. The relatively steady outflow suggests ongoing investment requirements or strategic cash deployment, but no major capital expenditures were made during the year.

 

Cash Flow from Financing Activities

Financing activities generated significant positive cash inflows of Rs. 98.44 crores in 2025, compared to an outflow of Rs. -52.62 crores in 2024. This was largely due to proceeds from borrowings (100.61 crores) and issuance of other equity instruments (30.62 crores), partially offset by repayment of borrowings (17.85 crores) and interest payments (17.74 crores). The net inflow highlights that the company relied heavily on external financing to manage its cash needs, especially in light of negative operating cash flow.

 

Net Increase/Decrease in Cash & Cash Equivalents

Despite negative operating cash flow, the company managed to slightly increase its cash balance to Rs. 7.23 crores at the end of 2025 from Rs. 6.99 crores at the start of the year. This marginal increase was fully supported by strong cash inflows from financing activities, indicating dependence on external funding rather than internal cash generation to maintain liquidity.

Financial ratios of Integrated Service Point Limited.

Particulars	31-03-2025	31-03-2024
Current ratio	1.45	1.13
Debt equity ratio	2.64	1.04
Debt service coverage ratio	1.48	0.53
Return on equity	0.13	0.12
Inventory turnover ratio	23.29	10.90
Trade receivables ratio	15.71	14.41
Trade payable turnover ratio	12.74	13.20
Net capital turnover ratio	24.10	27.21
Net profit ratio	0.57%	0.60%
Return on capital employed	10.91%	10.36%

Summary of Financial Ratios for the year 2025 and 2024.

Current Ratio

Improved from 1.13 to 1.45, showing stronger short-term liquidity and ability to meet obligations.

 

Debt Equity Ratio

Rose from 1.04 to 2.64, indicating higher reliance on debt and increased financial risk.

 

Debt Service Coverage Ratio

Jumped from 0.53 to 1.48, meaning the company can comfortably service its debt.

 

Return on Equity

Slight increase from 12% to 13%, showing marginally better returns for shareholders.

 

Inventory Turnover Ratio

Increased from 10.90 to 23.29, reflecting more efficient inventory management.

 

Trade Receivables Ratio

Improved from 14.41 to 15.71, indicating faster collection of receivables.

 

Trade Payable Turnover Ratio

Slight decrease from 13.20 to 12.74, suggesting slightly slower payments to suppliers.

 

Net Capital Turnover Ratio

Dropped from 27.21 to 24.10, showing slightly lower efficiency in generating revenue from capital.

Net Profit Ratio

Marginally decreased from 0.60% to 0.57%, indicating stable but slightly lower profitability.

 

Return on Capital Employed

Rose from 10.36% to 10.91%, showing slightly better use of capital for generating profits.