Online Information Technologies Limited Annual Report and Financials

Online Information Technologies Limited Standalone Balance Sheet (Rs in Lakhs)

Online Information Technologies Limited Standalone Profit & Loss Statement (Rs in Lakhs)

Online Information Technologies Limited Standalone Cash Flow Statement (Rs in Lakhs) 

Summary of cash flow statement for the year 2025 and 2024:

Cash Flow from Operating Activities:
The company reported a negative cash flow from operating activities of ₹-24.52 lakhs in 2025, compared to ₹-7.87 lakhs in 2024, indicating a significant deterioration. The net loss before tax of ₹-4.99 lakhs, combined with negative operating profit before working capital changes (₹-14.62 lakhs), reflects weak core business performance. Additionally, an increase in inventories (₹-9.61 lakhs) further drained cash. Although there was a small tax refund, it was not sufficient to offset the overall negative cash generation, suggesting that the company is struggling to generate cash from its primary operations.

Cash Flow from Investing Activities:
The company generated a positive cash flow of ₹14.96 lakhs from investing activities in 2025, up from ₹6.61 lakhs in 2024. This improvement was mainly due to loans realized amounting to ₹15.33 lakhs and interest income of ₹9.63 lakhs. However, the company also invested ₹10 lakhs as an advance for fixed assets, indicating some capital expenditure. Unlike the previous year, there were no proceeds from the sale of investments, but overall, investing activities contributed positively to liquidity during the year.

Cash Flow from Financing Activities:
There were no cash flows reported under financing activities in both 2025 and 2024. This indicates that the company neither raised funds through borrowing or equity nor repaid any significant financing obligations during the period.

Net Increase/Decrease in Cash & Cash Equivalents:
The company experienced a net decrease in cash and cash equivalents of ₹-9.57 lakhs in 2025, compared to a smaller decline of ₹-1.26 lakhs in 2024. This larger drop is primarily driven by the substantial negative cash flow from operating activities, partially offset by positive investing cash flows.

Financial Ratios of Online Information Technologies Limited

Summary of ratios for the year 2025 and 2024: 

Current Ratio:
The current ratio declined from 4,989.78 in 2024 to 3,947.33 in 2025. Although this shows a reduction, the ratio remains extremely high, indicating that the company continues to hold a very strong liquidity position with significantly more current assets than current liabilities. However, such excessively high values may also suggest inefficient utilization of short-term assets.

Return on Equity:
The return on equity slightly decreased from 0.00 in 2024 to -0.01 in 2025. This indicates that the company moved from a break-even position to a marginal loss for shareholders, reflecting weak profitability and limited returns on shareholders’ investments during the year.

Net Capital Turnover Ratio:
The net capital turnover ratio remained constant at 0.01 in both years. This stability indicates that the company’s efficiency in utilizing its capital to generate revenue has not improved and remains very low, suggesting underutilization of capital resources.

Net Profit Ratio:
The net profit ratio dropped significantly from a positive 0.15 in 2024 to -0.54 in 2025. This sharp decline shows that the company shifted from profitability to a substantial loss, indicating rising costs, declining revenues, or both, which negatively impacted overall financial performance.

Return on Capital Employed:
The return on capital employed improved considerably from -6.38 in 2024 to 15.34 in 2025. This indicates a strong recovery in the company’s ability to generate profits from its capital base, suggesting improved operational efficiency despite the negative net profit ratio.