New Era Alkaloids and Export Annual Report and Financials

New Era Alkaloids & Exports Limited Balance Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Non-current assets
Property, plant and equipment	0.03	0.04
Investments	231.45	212.98
Loans and advances	656.66	535.56
Deferred tax assets (net)	25.20	26.49
Other non-current assets	55.27	55.27
Current assets
Trade receivables	10.54	-
Cash and cash equivalents	15.29	3.99
Current Tax Assets	0.73	1.31
Other Current Assets	31.48	27.04
Total assets	1026.63	862.69
Equity
Equity share capital	328.44	328.44
Other equity	489.87	474.40
Non-current liabilities
Borrowings	179.50	-
Deferred tax liabilities (net)		-
Current liabilities
Borrowings		-
Total outstanding dues of creditors other than micro enterprises and small enterprises	23.15	0.31
Other financial liabilities	4.66	0.08
Current tax liabilities (net)	0.00	58.87
Provisions	1.01	0.60
Total equity and liabilities	1026.63	862.69

New Era Alkaloids & Exports Limited Profit & Loss Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Revenue from Operation	98.74	-
Other Income	7.27	39.38
Total Income	106.01	39.38
Expenses
Employee Benefits Expenses	3.80	2.96
Finance Costs	92.29	0.01
Depreciation and Amortization Expenses	0.12	0.02
Transportation Expenses	0.01	0.00
Other Expenses	4.56	3.23
Total Expenses	100.78	6.22
Profit/Loss before tax	5.23	33.17
Current tax	0.00	58.87
Deferred tax	0.01	0.01
Prior Period Tax	6.94	0.00
Profit/Loss for the Period	(1.72)	(25.72)
Other comprehensive income
Items that will not be reclassified to profit and loss	18.47	(100.96)
Income tax relating to items that will not be reclassified to profit or loss	(1.28)	123.14
Total comprehensive income for the year	15.47	(3.54)
Paid-up Share Capital	328.44	328.44
Earnings per Equity Share	(0.05)	(0.78)

New Era Alkaloids & Exports Limited Cash Flow Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Cash Flow From Operating Activities
Profit/(loss) before tax after exceptional items	5.23	33.17
Adjustments:
Depreciation	0.01	0.02
Interest Charged to P & L A/c	0.12	0.01
Interest received from parties	-7.27	-39.35
Irrecoverable balances written off	0.00	0.00
Operating Profit before Working Capital Changes	-1.91	-6.16
Adjustments:
Decrease/(Increase) in Trade & Other receivables	-135.47	-69.57
Increase/(Decrease) in Payables	-31.03	58.24
Cash generated from Operations	-168.42	-17.49
Direct Taxes Paid	6.94	58.87
Net Cash from Operating Activity	-175.35	-76.36
Cash Flow From Investing Activities
Proceeds from sale of shares	179.50	866.23
Net Cash from Investing Activity	0.00	866.23
Cash Flow From Financing Activities
Proceeds from Unsecured Loans ( Net)	179.50	-828.61
Interest Paid	-0.12	-0.01
Interest received from parties	7.27	39.35
Net Cash From Financing Activities	186.65	-789.27
Increase in cash and cash equivalents	11.30	0.60
Cash and cash equivalents as at the beginning of year	3.99	3.39
Cash and cash equivalents as at end of the year	15.29	3.99

Summary Analysis of Cash Flow Statement – NEW ERA ALKALOIDS AND EXPORTS LTD

The cash flow position of the company reflects weak operating performance but strong support from financing activities during the year.

Operating Activities:
The company reported profit before tax of 5.23 in FY 2024–25 (down from 33.17 in FY 2023–24), but operating cash flow remained negative. After adjustments and working capital changes, cash generated from operations stood at a deficit due to a sharp increase in receivables and reduction in payables. Net cash used in operating activities was (175.35) compared to (76.36) in the previous year, indicating deterioration in core cash generation and reliance on non-operational sources.

Investing Activities:
The company generated funds through sale of shares in the previous year, while no significant investing cash flow was reported in FY 2024–25. This shows limited capital investment activity during the current year.

Financing Activities:
Financing remained the primary source of liquidity. The company raised unsecured loans and earned interest income, resulting in net positive cash flow of 186.65, reversing the previous year’s outflow. This indicates dependency on borrowings and financial inflows to support operations.

Overall Cash Position:
Despite negative operating cash flow, total cash and cash equivalents increased to 15.29 at year-end from 3.99, mainly due to financing inflows. This suggests improved liquidity in the short term but highlights sustainability concerns if operational cash generation does not improve.

Conclusion:
The company’s cash flows show weak operational efficiency, significant working capital pressure, and reliance on financing sources. While liquidity improved during the year, long-term financial stability will depend on strengthening core business cash generation and reducing dependence on external funding.

Financial Ratios of New Era Alkaloids & Exports Limited

Here is a summary of the financial and operational metrics for New Era Alkaloids & Exports Limited

Ratio Analysis & Interpretation (Based on financial ratios for FY 2025 vs FY 2024)

1.Current Ratio

2025: 2.01 | 2024: 0.54

The ratio has improved significantly, indicating stronger short-term liquidity and better ability to meet current obligations. The company’s working capital position has stabilized compared to the previous year.

2.Debt–Equity Ratio

2025: 0.22 | 2024: N/A

A low debt–equity ratio shows conservative financing and limited dependence on external borrowings. This indicates lower financial risk and a stable capital structure.

3.Return on Equity (ROE)

2025: (0.21%) | 2024: (3.20%)

Although still negative, ROE has improved considerably. This suggests reduced losses and a gradual improvement in shareholders’ returns.

4.Trade Receivables Turnover Ratio

2025: 18.74 | 2024: N/A

A high receivables turnover reflects efficient collection practices and faster conversion of credit sales into cash, supporting liquidity.

5.Net Capital Turnover Ratio

2025: 0.12 | 2024: N/A

The low ratio indicates limited utilization of working capital to generate revenue. There is scope to improve operational efficiency.

6.Net Profit Ratio

2025: (1.63%) | 2024: (65.30%)

Losses have reduced sharply, indicating improved cost control and better operational performance, though profitability is still negative.

7.Return on Capital Employed (ROCE)

2025: 0.54% | 2024: 4.13%

The decline suggests lower efficiency in using capital to generate profits during the year, reflecting pressure on operating performance.

8.Operating Profit Margin

2025: (2.07%) | 2024: N/A

Negative operating margin indicates operating losses; however, it reflects the company’s effort toward stabilizing operations.

9.Return on Investment (ROI)

2025: (0.18) | 2024: (1.98)

Negative but improved ROI indicates reduced investment losses and a gradual recovery in returns from deployed funds.

Overall Interpretation:
The company has shown notable improvement in liquidity and reduction in losses during FY 2025. However, profitability and capital efficiency remain weak, as reflected in negative margins and returns. Continued focus on revenue generation, cost control, and efficient utilization of capital will be essential for achieving sustainable profitability.