Newage Marketing Limited Annual Report and Financials

Newage Marketing Limited Standalone Balance Sheet (Rs in Hundreds)

Newage Marketing Limited Standalone Profit & Loss Statement (Rs in Hundreds)

Newage Marketing Limited Standalone Cash Flow Statement (Rs in Hundreds) 

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

Cash Flow from Operating Activities:
The company reported a marginal positive operating cash flow of 59.59 (in hundreds) in FY25, compared to a negative outflow of (84.12) in FY24, indicating a slight improvement in cash generation from core operations. Despite a sharp rise in profit before tax to 18,001.73, operating cash flows remained subdued due to significant working capital movements. A large increase in trade receivables led to a substantial cash outflow, partially offset by an increase in trade payables, which provided some liquidity support. This suggests that profits are not fully translating into cash, mainly due to delayed collections.

Cash Flow from Investing Activities:
There were no investing activities reported in either FY25 or FY24. This indicates that the company did not engage in asset purchases, sales, or investment-related transactions during the period.

Cash Flow from Financing Activities:
Similarly, no financing activities were recorded in both years, suggesting no borrowing, repayment, or equity-related transactions. The company appears to be operating without reliance on external financing.

Net Change in Cash Position:
The net increase in cash and cash equivalents stood at 59.59 in FY25, a recovery from a decline of (84.12) in FY24. This reflects modest improvement in liquidity, driven entirely by operating activities.

Financial ratios of Newage Marketing Limited:

Summary of the Ratios for the years 2025 and 2024:

Current Ratio:
The current ratio declined from 9.24 in FY24 to 7.80 in FY25. While this indicates a slight reduction in liquidity, the ratio remains very high, suggesting the company continues to have a strong ability to meet its short-term obligations, possibly with excess current assets.

Return on Equity:
ROE stood at 0.01 in FY25, compared to no reported figure in FY24. This indicates that the company has started generating marginal returns for shareholders, though profitability remains extremely low.

Inventory Turnover Ratio:
The inventory turnover ratio improved from 0.07 to 0.18, indicating better movement of inventory. However, the ratio is still quite low, suggesting slow inventory conversion and possible inefficiencies in inventory management.

Trade Receivables Turnover Ratio:
This ratio increased from 0.02 to 0.06, reflecting an improvement in the collection of receivables. Despite the improvement, the ratio remains low, indicating that receivables are still being collected slowly.

Trade Payables Turnover Ratio:
The ratio rose from 0.10 to 0.24, suggesting that the company is paying its suppliers more frequently than before. This could indicate improved payment discipline or better liquidity management.

Net Capital Turnover Ratio:
The ratio improved from 0.02 to 0.05, indicating slightly better utilization of working capital to generate revenue. However, the low level still points to inefficiency in using capital effectively.

Net Profit Ratio:
The net profit margin improved significantly from 0.12 to 0.31, showing enhanced profitability. This suggests better cost management or increased revenue efficiency during the year.

Return on Capital Employed:
ROCE turned positive at 0.02 in FY25 compared to no figure in FY24, indicating that the company has begun generating returns on its capital employed, though the returns remain minimal.