Nidhi Services Limited Annual Report and Financials

NIDHI SERVICES LIMITED  Balance Sheet (In Real Figure)

Particulars	2025	2024
ASSETS
Non Current Assets
Property, Plant and Equipment	33,25,943.00	3,300,443.00
Other Financial assets	5,89,98,311.00	4,65,65,207.00
Total Non Current Assets	6,23,24,254.00	4,98,65,650.00
Current Assets
Current Tax Asset (Net)	77,026.00	20,194.00
Cash and Cash equivalents	12,84,993.00	67,53,695.00
Other Current Assets	2,05,618.00	1,30,401.00
Total Current Assets	15,67,637.00	69,04,290.00
Total Assets	6,38,91,891.00	48,212,797.00
EQUITY & LIABILITIES
Equity
Equity share capital	15,000,000.00	15,000,000.00
Other Equity	4,73,46,162.00	4,07,48,850.00
Total Equity	6,23,46,162.00	5,57,48,850.00
Non Current Liabilities
Provisions	14,25,000.00	9,30,000.00
Current Liabilities
Financial Liabilities
Other Current Liabilities	1,20,729.00	91,090.00
Total Liabilities	15,45,729.00	10,21,090.00
Total Equity & Liabilities	6,38,91,891.00	48,212,797.00

 NIDHI SERVICES LIMITED Profit & Loss Statement (In Real Figures)

Particulars	2023	2022
Revenue from Operations
Other Income	47,78,436.00	37,16,720.00
Total Revenue	47,78,436.00	37,16,720.00
Expenses
Finance costs	-	-
Other Expenses	18,09,642.00	14,93,235.00
Total Expenses	18,09,642.00	14,93,235.00
Profit before exceptional item and tax	29,68,794.00	22,23,485.00
Profit before Tax	29,68,794.00	22,23,485.00
Tax expense
Current Tax	3,76,918.00	2,36,750.00
Profit(Loss) for the Period	25,91,876.00	19,86,735.00
Other Comprehensive Income
(i) Items that will be reclassified to profit or loss	40,05,435.00	31,39,751.00
Total Comprehensive Income for the period	40,05,435.00	31,39,751.00
Earning per Equity Share
Basics	1.73	1.32
Diluted	1.73	1.32

NIDHI SERVICES LIMITED Cash Flow Statement (In Real Figures)

Particulars	2025	2024
Cash Flows from Operating Activities
Net Profit before tax	69,74,229.00	53,63,236.00
Adjustments For:
Financial Expenses
Rental Income	(35,38,467.00)	(27,94,398.00)
Interest Income on Bonds	(9,67,209.00)	(360,528.00)
Dividend Received	(57,013.00)	-
Profit on sale of investments	-	(5,40,444.00)
Operating Profit before working capital Changes	24,11,540.00	16,67,866.00
Adjutments for:
Current Liabilities	29,639.00	(1,88,675.00)
Loan & Advances, Other Assets	(1,32,048.00)	1,61,545.00
Cash generated from Operations	23,09,131.00	16,40,736.00
Income taxes paid	3,76,918.00	2,36,750.00
Net cash from operating activities	19,32,213.00	14,03,986.00
Cash flows from Investing activities
Net increase in investment in matual funds	(1,24,33,104.00)	2,71,769.00
Purchase of fixed assets	(25,500.00)	-
Rent received	35,38,467.00	27,94,398.00
Net increase in securities received from tenants	4,95,000.00	38,758.00
Interest received	9,67,209.00	3,60,528.00
Dividend received	57,013.00	-
Profit on sale of investments	-	5,40,444.00
Net cash from investing activities	(74,00,916.00)	40,05,899.00
Cash flows from financing activities
Issue of share capital
Financial Expenses
Net cash used in financing activities
Net Increase in cash and cash equivalents	(54,68,703.00)	(54,09,885.00)
Cash and cash equivalents at beginning of period	67,53,696.00	13,43,811.00
Cash and cash equivalents at end of period	12,84,994.00	67,53,696.00

The cash flow statement of Nidhi Services Limited reflects a business primarily driven by rental and investment income, with FY2025 showing stronger operational generation but a significant deployment of funds into investments, leading to a sharp decline in cash balances by year end.

From an operating perspective, the company reported net profit before tax of ₹69.74 lakh in FY2025 compared with ₹53.63 lakh in FY2024, indicating improvement in underlying profitability. However, a substantial portion of this profit is non-operational in nature, largely comprising rental income, interest on bonds, and dividend income, which were adjusted while computing operating cash flows. After these adjustments, operating profit before working capital changes stood at ₹24.11 lakh in FY2025 versus ₹16.67 lakh in FY2024, showing a notable strengthening of core cash-generating ability. Working capital movements remained relatively stable, with minor changes in liabilities and loans & advances. Consequently, cash generated from operations reached ₹23.09 lakh, and after tax payments of ₹3.77 lakh, net cash from operating activities stood at ₹19.32 lakh, higher than ₹14.04 lakh in the previous year. This indicates improved operational sustainability and better internal cash generation.

The investing section reflects a major shift in capital allocation strategy during FY2025. The company made a substantial increase in investments in mutual funds amounting to ₹1.24 crore, which was the primary outflow during the year. While inflows were recorded from rent received (₹35.38 lakh), interest income (₹9.67 lakh), securities received from tenants (₹4.95 lakh), and dividend income, these were insufficient to offset the large investment deployment. As a result, net cash used in investing activities stood at ₹74.01 lakh in FY2025, compared with a strong positive inflow of ₹40.06 lakh in FY2024 when investments were reduced and profit on sale of investments was realized. This reversal highlights a strategic move toward portfolio expansion and asset accumulation rather than cash conservation.

No material financing activity was reported during either year, suggesting that the company is not dependent on external funding and largely operates through internal accruals and investment income streams.

Overall, due to heavy investment deployment, net cash and cash equivalents declined by ₹54.69 lakh during FY2025, closing at ₹12.85 lakh as against ₹67.54 lakh at the beginning of the year. The previous year also saw a decline, though primarily due to different investment movements. The reduction in closing cash balance is therefore not a sign of operational weakness but a result of conscious capital allocation into financial assets.

In summary, the cash flow profile of Nidhi Services Limited indicates steady operational cash generation, strong dependence on rental and investment income streams, minimal reliance on external financing, and an aggressive investment approach in FY2025. While liquidity has reduced in the short term due to deployment into mutual funds and financial assets, the strategy suggests a focus on long-term income generation and portfolio growth rather than maintaining idle cash reserves.