Interno Fusion Annual Reports, Balance Sheet and Financials

 Interno Fusion Limited Standalone Balance Sheet (Rs in Thousands)

Particulars	31-03-2025
Equity
Share Capital	122,671.07
Reserve & Surplus	99,370.89
Non-current liabilities
Long-term borrowings	15,208.51
Long-term provisions	2,332.74
Current Liabilities
Short-term borrowings	16,576.14
Trade payables	60,193.95
Other current Liabilities	38,709.96
Short-term provision	12,023.17
Total equities and liabilities	367,086.44
Non-current assets
Property Plant Equipment & Intangible Assets
Tangible assets	52,261.36
Deferred tax assets (net)	3,252.09
Long-term loans and advances	826.00
Other non-current assets	6,714.31
Current Assets
Inventories	231,980.50
Trade receivables	62,676.25
Cash and cash equivalents	1,689.95
Short term loans and advances	6,249.50
Other current assets	1,436.47
Total assets	367,086.44

Interno Fusion Limited Standalone Profit & Loss Statement (Rs in Thousands)

Particulars	31-03-2025
Income
Revenue from Operations	646,692.88
Other Income	263.81
Total Income	646,956.69
Expenses
Purchase of Stock In Trade	689,265.60
Changes in Inventories of Finished Goods	-231,980.50
Employee Benefit Expenses	76,172.58
Finance Costs	6,332.26
Depreciation & amortization expense	18,750.32
Manufacturing Expenses	51,223.47
Establishment, Selling & Distribution Expenses	9,481.27
Total Expenses	619,245.01
Profit Before Tax	27,711.68
Current Tax	11,500.00
Deferred Tax	-3,252.09
Profit/(Loss) for the period	19,463.77
Earning per share
Basic	1.71
Diluted	1.71

Interno Fusion Limited Standalone Cash Flow Statement (Rs in Thousands)

Particulars	31-03-2025
Cash Flow from Operating Activities
Net Profit Before Tax and Exceptional Items	27,712
Adjustment for non-cash/non ordinary items
Depreciation	18,750
Interest Income	-24
Interest paid on Borrowings	6,332
Adjustment for Working Capital Changes:
(Increase) / Decrease in Inventory	-231,981
(Increase) / Decrease in Trade Receivables	-62,676
(Increase) / Decrease in Short-term Loans & Advances	-6,250
(Increase) / Decrease in Other current assets	-1,436
Increase / (Decrease) in Trade payables	60,194
Increase/(Decrease) in Short term provisions	12,023
Increase / (Decrease) in Other Current Liabilities	38,710
Increase/ (Decrease) in Long Term Provision	2,333
Cash From Operating Activities	-136,312
Income taxes paid (Net)	-11,500
Net Cash From Operating Activities	-147,812
Cash flow from investing activities
Purchase of Fixed Assets	-71,012
Security Deposit Provided	-6,714
Interest Received	24
Long Term Loan & Advances	-826
Net Cash From Investing Activities	-78,528
Cash flow from financing activities
Interest Paid	-6,332
Net Proceeds from long-term and Short Term borrowings	31,785
Proceeds from Increase in Share Capital	202,578
Net Cash From Financing Activities	228,031
Net Increase / (Decrease) in Cash or Cash Equivalent	1,690
Opening Cash and cash equivalent	-
Closing Cash and cash equivalent	1,690

Summary of the Cash Flow Statement for the year 2025:

Cash Flow from Operating Activities
For the year ended 31 March 2025, the company reported Net Profit before Tax and Exceptional Items of ₹2.77 crore. After adjusting for non-cash items such as depreciation of ₹1.88 crore and interest expense of ₹0.63 crore, operating cash flow was mainly impacted by significant working capital changes. A substantial increase in inventory (₹23.20 crore) and trade receivables (₹6.27 crore) led to major cash outflows, while increases in trade payables and other liabilities provided partial support. Consequently, cash used in operating activities amounted to ₹13.63 crore, and after income tax payment of ₹1.15 crore, the net cash outflow from operating activities stood at ₹14.78 crore.

Cash Flow from Investing Activities
Cash flow from investing activities shows that the company continued to invest in long-term assets and operational capacity. During the year, ₹7.10 crore was utilized for the purchase of fixed assets, indicating capital expenditure aimed at expansion or modernization of operations. Additionally, security deposits of ₹0.67 crore and long-term loans and advances of ₹0.08 crore were provided, reflecting further allocation of funds towards long-term operational commitments. The company received interest income of ₹0.00 crore, which marginally offset these outflows. Consequently, the net cash outflow from investing activities amounted to ₹7.85 crore, suggesting ongoing investment in asset development and operational infrastructure.

Cash Flow from Financing Activities
Financing activities remained the primary source of cash during the year. The company incurred interest payments of ₹0.63 crore on borrowings. However, it raised funds through net proceeds from long-term and short-term borrowings amounting to ₹3.18 crore. In addition, the company generated a substantial inflow through proceeds from increase in share capital amounting to ₹20.26 crore, indicating fresh equity infusion during the year. As a result, net cash generated from financing activities stood at ₹22.80 crore, which supported the operational cash deficit and investment activities.

Net Change in Cash and Cash Equivalents
Overall, despite negative operating and investing cash flows, the strong inflow from financing activities resulted in a net increase in cash and cash equivalents of ₹0.17 crore during the year. Since the company did not report any opening cash balance, the closing cash and cash equivalents stood at ₹0.17 crore as of 31 March 2025.

Financial ratios of Interno Fusion Limited

Particulars	31-03-2025
Current ratio	2.38
Debt equity ratio	0.14
Debt service coverage ratio	4.30
Return on equity ratio	0.09
Inventory turnover ratio	2.78
Trade receivables turnover ratio	10.32
Trade payables turnover ratio	11.45
Net capital turnover ratio	3.66
Net profit ratio	3.01%
Return on capital employed	14.21%

Summary of the financial ratios of Interno Fusion for the year 2025:

Current Ratio
The current ratio of 2.38 indicates a strong liquidity position, meaning the company has ₹2.38 of current assets to cover every ₹1 of current liabilities. This suggests that the company is well placed to meet its short-term obligations and maintain a comfortable working capital position.

Debt–Equity Ratio
The debt–equity ratio of 0.14 reflects a low level of financial leverage. This indicates that the company relies mainly on equity financing rather than borrowings, resulting in lower financial risk and reduced interest burden.

Debt Service Coverage Ratio
The DSCR of 4.30 shows that the company has a strong capacity to service its debt obligations. It indicates that operating earnings are more than four times the amount required to cover interest and principal repayments.

Return on Equity (ROE)
The return on equity ratio of 0.09 indicates relatively low returns generated for shareholders during the year. This suggests that the profit earned in relation to the equity base is limited.

Inventory Turnover Ratio
The inventory turnover ratio of 2.78 times indicates that inventory was sold and replaced nearly three times during the year. This moderate turnover may suggest relatively slower inventory movement and higher inventory holding levels.

Trade Receivables Turnover Ratio
The trade receivables turnover ratio of 10.32 times reflects efficient receivables management. It indicates that the company is able to collect its credit sales at a relatively faster rate during the year.

Trade Payables Turnover Ratio
The trade payables turnover ratio of 11.45 times suggests that the company pays its suppliers frequently during the year. This reflects timely settlement of dues and good supplier payment practices.

Net Capital Turnover Ratio
The net capital turnover ratio of 3.66 times indicates efficient utilization of capital employed in generating revenue. It shows that the company is able to generate ₹3.66 of revenue for every ₹1 of capital invested in the business.

Net Profit Ratio
The net profit ratio of 3.01% indicates that the company earns ₹3.01 of profit for every ₹100 of revenue. This reflects relatively low profit margins, suggesting moderate profitability from operations.

Return on Capital Employed
The ROCE of 14.21% indicates that the company generates a reasonable return from the capital invested in the business, reflecting a moderate level of efficiency in utilizing its overall funds.