N E Electronics Limited Annual Reports, Balance Sheet and Financials

N.E. Electronics Limited Standalone Balance Sheet (Rs In Lakhs)

 N.E. Electronics Limited Standalone Profit & Loss Statement (Rs In Lakhs)

Particulars	2025	2024
Income
Revenue from Operations	0.00	0.00
Other Income	9.34	17.51
Total Revenue	9.34	17.51
Expenditure
(a) Purchase	60.73	6.00
(b) Changes in Inventories of Finished Goods	-60.73	-6.00
(c) Employee Benefits Expense	4.12	4.11
(d) Other Expenses	10.60	6.40
Total Expenses	14.71	10.51
Profit before Exceptional Items and Tax	-5.38	7.00
Profit/ (Loss) Before Tax	-5.38	7.00
Tax Expense:
Tax expense for current year	0.00	1.09
Tax expense for earlier year	0.12	0.00
Profit / (Loss) for the year	-5.50	5.91
Other Comprehensive Income
i.Items that will not be reclassified to profit or loss-Actuarial (Loss)/Gain	20.79	36.91
Other Comprehensive Income	20.79	36.91
Total Comprehensive Income for the Year	20.79	36.91
Earnings per Equity Share of Face Value of Rs 10 each
Basic and Diluted (in Rs)	(0.01)	0.01

 N.E. Electronics Limited Standalone Cash Flow Statement (Rs In Lakhs)

Cash Flow Analysis

N.E. Electronics Limited
(₹ in Lakhs)

The Cash Flow Statement reflects the Company’s cash generation capacity and liquidity movement across Operating and Investing activities during the financial year.

1.Cash Flow from Operating Activities

During FY 2024-25, the Company reported a net cash outflow of ₹67.11 lakhs, compared to an outflow of ₹6.94 lakhs in FY 2023-24.

Key Components:

• Net Loss before tax: ₹5.38 lakhs (FY24: Profit of ₹7.00 lakhs)

• Significant working capital changes:

  • Increase in Inventory: ₹60.73 lakhs

  • Marginal change in Trade Receivables: ₹0.19 lakhs

  • Minor change in Current Liabilities: ₹0.03 lakhs

• Income tax paid: ₹1.21 lakhs

Interpretation:

The substantial operating cash outflow is primarily attributable to a significant increase in inventory levels during the year. This indicates higher capital deployment in stock, which may be linked to business expansion, procurement strategy, or lower inventory turnover during the period.

The shift from operating profit in the previous year to a loss in FY 2025 further impacted cash generation capacity. Overall, the operating segment reflects working capital pressure and subdued operational performance during the year.

2.Cash Flow from Investing Activities

In FY 2024-25, there was no investing cash movement, whereas FY 2023-24 recorded a net inflow of ₹59.80 lakhs.

Previous Year Highlights (FY 2023-24):

• Proceeds from sale of investments: ₹79.80 lakhs

• Other advances paid: ₹20.00 lakhs

Interpretation:

The previous year’s strong cash inflow was primarily driven by liquidation of investments. In contrast, FY 2024-25 did not witness any significant investing transactions, indicating limited capital restructuring or asset reallocation during the year.

3.Net Cash Position

• Net decrease in cash & cash equivalents: ₹67.11 lakhs

• Opening cash balance: ₹74.48 lakhs

• Closing cash balance: ₹7.37 lakhs

The Company’s cash balance reduced significantly during FY 2024-25 due to negative operating cash flows and absence of investing inflows.

Overall Assessment

The cash flow position for FY 2024-25 reflects:

• Operating losses and significant working capital absorption

• No investing inflows to offset operating cash deficits

• Substantial reduction in year-end cash reserves

While the previous year benefited from investment liquidation, the current year reflects operational cash strain primarily driven by inventory build-up. Going forward, improved inventory management and restoration of operating profitability will be critical to strengthening liquidity and sustaining financial stability.