Rajparis Civil Annual Reports, Balance Sheet and Financials

Rajparis Civil Constructions Private Limited Standalone Balance Sheet (Rs in Thousands)

Rajparis Civil Constructions Private Limited Standalone Profit & Loss Statement (Rs in Thousands)

Rajparis Civil Constructions Private Limited Standalone Cash Flow Statement (Rs in Thousands)

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

Cash Flow from Operating Activities:
Rajparis Civil Constructions Private Limited reported negative cash flow from operating activities of ₹14,505.26 thousand in FY2025, compared to a significantly higher negative cash flow of ₹1,24,876.32 thousand in FY2024. Although the operating cash flow remains negative, the magnitude of cash outflow has reduced considerably, indicating some improvement in operational cash management. The company reported a profit before tax of ₹358.35 thousand in FY2025, lower than ₹447.68 thousand in FY2024. Several adjustments impacted the operating cash flow, including depreciation, finance costs, and changes in working capital. A major factor affecting operating cash flow was the increase in trade receivables of ₹13,158.27 thousand, which indicates that a substantial portion of revenue remains tied up in receivables. Additionally, decreases in trade payables and other liabilities also contributed to cash outflows. Despite these challenges, the reduced negative operating cash flow compared to the previous year suggests relatively better management of working capital and operational adjustments.

Cash Flow from Investing Activities:
The company generated positive cash flow from investing activities amounting to ₹15,884.84 thousand in FY2025, compared to a significantly higher inflow of ₹2,25,517.65 thousand in FY2024. The positive inflow in FY2025 was primarily supported by interest income received amounting to ₹20,910.76 thousand, along with proceeds from the sale of property, plant, and equipment. However, other investing cash outflows of ₹5,431.03 thousand partially offset these inflows. In the previous year, the company had a much larger inflow mainly due to other cash inflows under investing activities. Overall, the investing activities in FY2025 indicate moderate inflows, largely driven by financial income rather than significant asset disposals or investments.

Cash Flow from Financing Activities:
During FY2025, the company reported positive cash flow from financing activities of ₹1,570.1 thousand, compared to a negative cash flow of ₹1,04,851.04 thousand in FY2024. The positive cash flow in FY2025 mainly reflects finance-related adjustments, with interest-related movements being the key component. In FY2024, the large outflow was primarily due to significant other financing outflows, likely related to repayment of borrowings or financial obligations. The improvement in FY2025 suggests a reduction in financing-related cash pressures compared to the previous year.

Net Change in Cash and Cash Equivalents:
Overall, the company recorded a net decrease in cash and cash equivalents of ₹190.52 thousand in FY2025, which is significantly lower than the decline of ₹4,209.71 thousand in FY2024. This indicates that although the company experienced a slight reduction in cash balance during the year, the decline was minimal compared to the previous year. The closing cash and cash equivalents stood at ₹154.3 thousand as of March 31, 2025, compared to ₹344.82 thousand in the previous year. This suggests that while cash levels remain relatively low, the overall cash position has stabilized compared to the previous financial year.

Financial ratios of Rajparis Civil Constructions Private Limited

Summary of the financial ratios for the years 2025 and 2024:

Current Ratio:
The current ratio of Rajparis Civil Constructions Private Limited decreased from 4.05 in FY2024 to 3.61 in FY2025. Although there is a slight decline, the ratio still remains well above the conventional benchmark of 1.5–2, indicating that the company has a strong liquidity position and sufficient current assets to meet its short-term obligations. The decrease may suggest either a reduction in current assets or an increase in current liabilities during the year. However, the ratio continues to reflect comfortable short-term financial stability and efficient working capital management.

Debt–Equity Ratio:
The debt–equity ratio increased marginally from 1.34 in FY2024 to 1.38 in FY2025, indicating a slight increase in the company’s reliance on borrowed funds compared to shareholders’ equity. This suggests that the company has marginally increased its financial leverage during the year. While the increase is not significant, a ratio above 1 indicates that debt financing forms a substantial portion of the capital structure. The company should monitor its borrowing levels to ensure that financial risk remains under control and debt obligations can be serviced comfortably.

Net Profit Ratio:
The net profit ratio improved significantly from 0.23% in FY2024 to 1.70% in FY2025. This indicates that the company was able to generate higher net profit from its revenue during the year. The improvement may be attributed to better cost management, increased revenue, or improved operational efficiency. Although the ratio has improved considerably, it still remains relatively low, which suggests that the company operates on thin profit margins and may need to focus on improving profitability further.

Return on Capital Employed:
The return on capital employed declined sharply from 2.21% in FY2024 to –0.16% in FY2025, indicating that the company was unable to generate adequate returns from the capital invested in the business during the year. The negative ROCE suggests that operating profits were insufficient to cover the capital employed, which may be due to lower operating income, higher expenses, or increased capital investment without proportional returns. This decline indicates reduced efficiency in utilizing the company’s capital and highlights the need for improved operational performance and better utilization of resources.