Rampur Fertilizers Ltd Annual Reports, Balance Sheet and Financials

Rampur Fertilizers Limited Consolidated Balance Sheet (Rs In Lacs)

Particulars	2025	2024
ASSEST
Non Current Assest
Property , Plant & Equipment	782.62	879.27
Captial work in progress
Financial Assest
Investments	254.79	167.84
Trade Receivables
Loans
Other Financial assest	193.51	364.46
Deferred tax assest
Total Non Current Assest	1,230.92	1,413.90
Current Assest
Inventories	324.27	244.14
Financial Assest
Trade Receivables	117.88	67.97
Cash and Cash Equivalents	69.31	(60.59)
Current Tax Assets (Net)	4.11	5.09
Other Current Assets	99.39	20.68
Total  Current Assest	614.96	277.29
TOTAL ASSEST	1,845.88	1,691.19
Equity and Liability
Equity
Equity Share Captial	494.82	494.82
Other Equity
Reserves and Surplus	995.57	1,053.56
Total Equity	1,490.39	1,548.38
Non Current Liability
(a) Financial Liability
Borrowings	165.38	2.83
Trade Payables
Total outstanding dues of Creditiors other than micro enterprises and small enterprises	8.12	8.12
(b) Provisions	87.38	53.65
(C)Deffered tax liabilities (Net)	7.26	-
Total Non Current Liability	268.14	64.60
Current Liability
(a) Financial Liability
Total outstanding dues of Creditiors other than micro enterprises and small enterprises	30.44	19.29
Other  Current Liabilty	38.64	41.49
Short Term Provisions	18.27	17.43
Total  Current  Liability	87.35	78.21
Total  Liability	355.49	142.81
Total  Equity and  Liability	1,845.88	1,691.19

 Rampur Fertilizers Limited Consolidated Profit & Loss Statement (Rs In Lacs)

PARTICULARS	2025	2024
Revenue from operations	2173.51	2079.33
Other Income	26.26	160.67
Total income	2199.77	2240.00
Expenses
Cost  of Material  Consumed	1514.12	1680.92
Change  in inventories	-45.62	47.07
Employee  Benefits   Expenses	368.19	359.53
Finance Cost	10.51	5.60
Depreciation and  amortization expenses	83.41	94.21
Other Expenses	289.83	219.55
Total expenses	2220.44	2406.88
Profit before exceptional  items  and  Tax	-20.67	-166.88
Profit before tax	-20.67	-166.88
Tax Expenes
Deferred Tax	-9.60	0.20
Profit For the year	-30.27	-167.08
Other Comprehensive Income / (Loss) for the period (Net of tax)	-27.72	-9.10
Total Comprehensive Income	-57.99	-176.18
Earning Per Share:- Basic and Diluted
Basic	-0.61	-3.38
Diluted	-0.61	-3.38

 Rampur Fertilizers Limited Consolidated Cash Flow Statement (Rs In Lacs)

Particulars	2025	2024
A. Cash flow from operating activities
Net Profit before tax & Extraordinary Items	(48.40)	(175.98)
Adjustments for:
Depreciation	83.41	94.21
Loss/(Profit) on sale ofFixed Assets	1.91	2.56
Interest Expenses	10.51	5.60
Long Term Provision	33.73	(0.75)
Interest  Received	(4.74)	(39.75)
Operating profit before working capital changes	76.42	(114.11)
Adjustment for:
Inventories	(80.12)	14.59
Current Tax Assets (Net)	0.98	41.16
Other Current Assets	(78.71)	(19.23)
Trade  & Other  Receivables	(49.91)	41.08
Trade Payable	11.15	(20.60)
Other current liabilities	(2.86)	7.01
Short Term Provisions	0.84	(6.53)
Trade Payable	-	4.39
Cash generated from operating Activities	(122.21)	(52.24)
Income Taxes Paid ( Net)	0.00	0.00
Net cash generated from operating activities	-122.21	-52.24
B. Cash flow from investing activities
Interest  Received	4.73	39.75
Investment	(86.95)	70.94
Purchase of fixed assets	(2.66)	(4.24)
Sale of Fixed Assets (Capital work-in-progress)	14.00	15.10
Sale of Fixed Assests  (Capital work-in-progress)	14.00	15.10
Other Financial Liability	170.95	169.04
Loans and Advances	0.00	363.03
Net cash used in investing activities	100.07	653.62
C. Cash flow from financing activities
Decrease  in long term borrowings	162.55	(867.54)
Interest Paid	(10.51)	(5.60)
Net cash generated from financing activities	152.04	(873.14)
Net increase in cash and cash equivalents (A+B+C)	129.90	-271.76
Cash and cash equivalents at the beginning of the year	-60.59	211.18
Cash and cash equivalents at the end of the year/period	69.31	-60.58

 

Rampur Fertilizers Limited – Cash Flow Statement Analysis

(All figures in Lakhs)

1. Cash Flow from Operating Activities

The company reported a net loss before tax of ₹48.40 lakhs in 2025, though the loss reduced significantly compared to ₹175.98 lakhs in 2024.

➤ Adjustments for non-cash and non-operating items

• Depreciation: ₹83.41 lakhs.

• Interest expense: ₹10.51 lakhs.

• Long-term provision: ₹33.73 lakhs.

• Interest income deducted: ₹4.74 lakhs.

• Loss on sale of fixed assets: ₹1.91 lakhs.

After adjustments, operating profit before working capital changes stood at ₹76.42 lakhs, compared to an operating loss in 2024.

➤ Working capital movements

• Increase in inventories: ₹80.12 lakhs outflow.

• Increase in other current assets: ₹78.71 lakhs outflow.

• Increase in receivables: ₹49.91 lakhs outflow.

• Trade payables provided limited inflow of ₹11.15 lakhs.

Overall, working capital changes significantly impacted liquidity.

Net Cash from Operating Activities:

• ₹(122.21) lakhs in 2025

• ₹(52.24) lakhs in 2024

Interpretation:
Despite improvement in accounting performance, operating cash flow remained negative due to heavy working capital absorption, particularly in inventories and receivables.

2. Cash Flow from Investing Activities

Key movements:

• Investment outflow: ₹86.95 lakhs.

• Purchase of fixed assets: ₹2.66 lakhs.

• Sale of fixed assets (including CWIP): ₹14.00 lakhs.

• Interest received: ₹4.73 lakhs.

• Increase in other financial liabilities generated significant inflow.

  Net Cash from Investing Activities:

  • ₹100.07 lakhs inflow in 2025

  • ₹653.62 lakhs inflow in 2024

  Interpretation:
  Investing activities resulted in positive cash inflow mainly from financial adjustments and sale-related proceeds. However, inflow reduced compared to the previous year.

  3. Cash Flow from Financing Activities

  • Reduction in long-term borrowings resulted in inflow of ₹162.55 lakhs.

  • Interest paid: ₹10.51 lakhs.

    Net Cash from Financing Activities:

    • ₹152.04 lakhs inflow in 2025

    • ₹(873.14) lakhs outflow in 2024

    Interpretation:
    The company generated financing inflows primarily from restructuring or reduction of long-term borrowings, improving liquidity compared to the previous year.

    Overall Conclusion

    • Operating activities continue to generate negative cash due to heavy working capital requirements.

    • Investing and financing activities supported liquidity during the year.

    • Losses reduced compared to the previous year, indicating operational improvement.

    • Cash position strengthened, though sustainability depends on improving operating cash generation.

    Overall, Rampur Fertilizers Limited shows signs of financial recovery with improved liquidity and reduced losses, but persistent negative operating cash flows highlight the need for better working capital and operational efficiency.