Padmini Tech Annual Reports, Balance Sheet and Financials

Padmini Technologies Limited Standalone Balance Sheet (Rs in Thousands)

Padmini Technologies Limited Standalone Profit & Loss Statement (Rs in Thousands)

Padmini Technologies Limited Standalone Cash Flow Statement (Rs in Thousands) 

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

Cash Flow from Operating Activities

During the financial year ended 31-03-2025, Padmini Technologies Limited reported a Net Profit Before Tax of Rs. 5,744.08 thousand as compared to Rs. 3,517.56 thousand in the previous year, indicating improved operational profitability. After considering adjustments such as depreciation and interest income, the operating profit before working capital changes stood at Rs. 6,025.89 thousand against Rs. 3,535.95 thousand in 2023-24. However, significant reduction in current liabilities and tax-related payments adversely impacted operational cash generation. Consequently, net cash flow from operating activities turned negative at Rs. (1,876.39) thousand as compared to positive cash flow of Rs. 377.19 thousand in the previous year. This reflects pressure on liquidity despite improvement in accounting profits.

Cash Flow from Investing Activities
Cash flow from investing activities showed a positive inflow of Rs. 2,471.77 thousand during 2024-25 as against an outflow of Rs. (964.45) thousand in 2023-24. The improvement was primarily due to reduction in other current assets amounting to Rs. 2,758.99 thousand. Minor investments in non-current assets and adjustment relating to interest received were recorded during the year. The positive investing cash flow indicates better realization and management of assets compared to the previous year.

Cash Flow from Financing Activities
Net cash flow from financing activities resulted in an outflow of Rs. (582.59) thousand during the year, compared to an inflow of Rs. 703.64 thousand in 2023-24. The outflow was mainly attributable to repayment or reduction of long-term borrowings. This indicates that the company reduced its dependence on external long-term financing during the year.

Net Increase / (Decrease) in Cash and Cash Equivalents
Overall, the company reported a marginal increase in cash and cash equivalents of Rs. 12.78 thousand during 2024-25 as against an increase of Rs. 116.38 thousand in the previous year. Despite negative operating cash flows, positive cash generation from investing activities helped maintain liquidity levels.

Financial Ratios of Padmini Technologies Limited

Summary of financial ratios for thr year 2025 and 2024:

Current Ratio
The Current Ratio of Padmini Technologies Limited stood at 0.80 as on 31-03-2025 compared to 0.83 as on 31-03-2024. The ratio remained below 1 in both years, indicating that the company’s current liabilities exceeded its current assets. The slight decline during the year reflects a marginal weakening in short-term liquidity position and suggests continued pressure on working capital management.

Debt-Equity Ratio
The Debt-Equity Ratio was negative at -7.21 in 2025 as against -7.00 in 2024. A negative ratio generally indicates erosion of shareholders’ funds due to accumulated losses and negative net worth. The further decline in the ratio during the year reflects continued stress in the company’s capital structure and dependence on liabilities despite weak equity base.

Return on Equity
The Return on Equity Ratio was not reported for 2025, whereas it stood at 0.01 in 2024. The absence of ROE in the current year may be due to negative shareholders’ equity or insignificant net worth, making the ratio non-meaningful. The previous year’s ratio indicated negligible returns generated for shareholders.

Net Capital Turnover Ratio
The Net Capital Turnover Ratio improved to -0.46 in 2025 from -9.51 in 2024. Although the ratio continues to remain negative, the substantial improvement indicates better utilization of working capital in generating revenue compared to the previous year. The negative ratio still reflects challenges arising from negative working capital position.

Net Profit Ratio
The Net Profit Ratio increased significantly to 3.65 in 2025 from 0.35 in 2024. This improvement indicates enhanced profitability and better control over costs during the year. The company was able to generate higher profit margins from its operations compared to the previous financial year.

Return on Capital Employed
The Return on Capital Employed improved to 0.05 in 2025 from 0.03 in 2024. The increase reflects marginally better efficiency in utilizing the company’s capital employed for generating operating profits. However, the ratio remains relatively low, indicating limited overall returns from the capital base.

Return on Investment
The Return on Investment was not reported for 2025, compared to 0.01 in 2024. The non-reporting of the ratio may indicate absence of meaningful investment returns or negative investment base during the year. The previous year’s ratio reflected minimal returns on investments made by the company.