Manipal Housing Annual Reports, Balance Sheet and Financials

 Manipal Housing Finance Syndicate Limited Standalone Balance Sheet (Rs in Lakhs)

 Manipal Housing Finance Syndicate Limited Standalone Profit & Loss Statement (Rs in Lakhs)

 Manipal Housing Finance Syndicate Limited Standalone Cash Flow Statement (Rs in Lakhs)

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

Cash Flow from Operating Activities

During FY 2024–25, the company reported a profit after tax of ₹1,237.76 lakhs compared to ₹1,154.28 lakhs in the previous year. After adjustments such as depreciation, gratuity expense, doubtful debt provisions, and finance costs, the operating profit before working capital changes stood at ₹5,355.30 lakhs, up from ₹4,807.67 lakhs in FY 2023–24. However, a significant increase in housing and other loans granted (₹5,338.93 lakhs) led to negative cash generation from operations. After accounting for interest and tax payments, the net cash used in operating activities stood at ₹3,964.57 lakhs, which is much higher than the previous year’s outflow of ₹422.64 lakhs.

Cash Flow from Investing Activities

On the investing side, the company spent on property, plant and equipment as well as long-term investments, while generating inflows from the sale of assets and investments, along with interest and dividend income. As a result, net cash used in investing activities was limited to ₹21.93 lakhs, showing a significant improvement compared to an outflow of ₹278.73 lakhs in FY 2023–24.

Cash Flow from Financing Activities

The financing activities reflected strong inflows, mainly due to higher bank/NHB borrowings (₹2,897.92 lakhs) and increased public deposits (₹1,112.74 lakhs). After dividend payouts on equity and preference shares, the company generated a positive cash flow of ₹3,948.83 lakhs from financing activities, compared to ₹634.41 lakhs in the prior year.

Net Movement in Cash and Cash Equivalents

Despite strong financing inflows, the heavy operating outflows led to an overall net decrease in cash and cash equivalents of ₹37.67 lakhs, leaving the closing balance at ₹102.71 lakhs as of March 31, 2025, compared to ₹140.38 lakhs in the previous year.

Financial Ratios of Manipal Housing Finance Syndicate Limited

Summary of the financial ratios for Manipal Housing Finance Syndicate Limited for the year 2025 and 2024:

Current Ratio
This ratio went up just a little from 1.32 to 1.34. It means the company’s short-term financial strength is almost the same as last year, with only a very small improvement in its ability to pay day-to-day bills.

Debt-Equity Ratio
It stayed almost the same, moving from 3.23 to 3.24. The company is still heavily dependent on loans compared to the money invested by shareholders.

Debt Service Coverage Ratio
This ratio did not improve and remained at 0.52. It means the company is still struggling to generate enough earnings to comfortably pay back its loans and interest.

Return on Equity
Shareholders earned a little less this year. The return went down from 10.52% to 10.22%, showing a small drop in how much profit the company gave back to its owners.

Net Capital Turnover Ratio
This ratio fell from 1.88 to 1.68, which means the company is not using its capital as effectively as before to generate revenue.

Net Profit Ratio
The profit margin dipped from 20% to 19%. This means for every ₹100 earned, the company is keeping ₹19 as profit instead of ₹20 last year.

Return on Capital Employed (ROCE)
This ratio stayed flat at 10%. The company’s overall efficiency in using its money (both loans and equity) to generate profits has not changed.

Return on Investment (ROI)
This went down from 7.59% to 6.71%. The company made weaker returns from its investments compared to last year.