Raviraj Process Controls Annual Reports, Balance Sheet and Financials

Raviraj Process Controls Limited Standalone Balance Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
EQUITY AND LIABILITES
Share Capital	1,155.68	1,155.68
Reserve and Surplus	1,983.04	7.590.24
Non-Current Liabilities
Long term Borrowings	1,003.06	1,248.57
Deferred tax liabilities (Net)	73.15	57.40
Current Liabilities
Short term Borrowings	544.23	697.39
Trade Payable	600.54	374.00
Other Current Liabilities	179.05	294.88
Short term Provisions	103.62	143.07
TOTAL EQUITY AND LIABILITES	5,642.37	5,561.24
ASSETS
Non-Current Assets
Property, Plant & Equipment	2,718.07	2,781.77
Intangible assets	0.64	1.24
Capital Work-in-progress	244.97	-
Long term Loan and Advances	16.62	411.30
Other non-current Assets	620.34	190.07
Current Assets
Inventories	949.21	891.26
Trade Receivable	779.03	934.13
Cash and Bank Balances	24.56	42.06
Short term Loans and Advances	123.60	60.06
Other current assets	165.33	249.36
TOTAL ASSETS	5,642.37	5,561.24

Raviraj Process Controls Limited Standalone Profit & Loss Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Revenue from Operation	3,871.29	4,162.23
Other Income	0.96	18.67
Total Revenue	3,872.26	4,180.89
Cost of Materials Consumed	2,083.36	2,009.63
Changes in inventories of finished goods, WIP and Stock in trade	1.71	(82.55)
Employee Benefits Expenses	508.83	485.20
Finance Costs	133.75	183.73
Depreciation and Amortization Expenses	133.26	126.33
Other Expenses	465.96	580.32
Total Expenses	3,326.88	3,302.67
Profit before Tax	545.38	737.93
Current tax	102.00	139.07
Short/Excess Provision of Tax	34.82	0.23
Deferred Tax	15.75	49.48
Profit / (Loss) for the period	392.81	549.15
Earnings per Equity Share:
Basic	3.40	4.75
Diluted	3.40	4.75

Raviraj Process Controls Limited Standalone Cash Flow Statement (Rs in Lakhs)

 

Particulars	31-03-2025	31-03-2024
Cash Flow From Operating Activities
Net Profit before Tax	545.38	737.70
Adjustments for:
Depreciation	133.26	126.33
Interest Paid	133.75	188.41
CSR Expenses	-	4.00
Miscellaneous Income	(0.56)	(16.11)
Foreign exchange Gain	-	(5.23)
Interest received	(0.08)	(0.01)
Operating Profit before Working Capital Charges	811.76	1,035.09
Movement in working capital:
Increase / (Decrease) in Trade Payables	227.10	(169.97)
Increase / (Decrease] in Other Current Liabilities	(115.83)	(121.84)
Increase / (Decrease] in Short Term Provision	-	16.79
Increase / [Decrease] in Inventories	(57.95)	(140.95)
Increase / [Decrease) in Trade Receivables	155.10	(661.25)
Increase / [Decrease) in Other Current Assets	84.03	(296.39)
Increase / (Decrease] in Non-Current assets	(99.14)	(56.20)
Cash generated from operations	1,005.07	(394.73)
Income tax paid	(176.28)	(145.75)
Net cash generated from operating activities	828.79	(540.48)
Cash Flow From Investing Activities
Net Purchase of fixed assets	(313.93)	(25.66)
Interest Received	0.08	0.01
Net Cash Flow from Investing Activities	(313.86)	(25.65)
Cash Flow From Financing Activities
Proceeds from Short term Borrowing	(153.17)	247.46
Proceeds/(Repayment) of long-term Borrowing	(245.51)	(1,229.75)
Share issued / Issuable	-	1,744.68
Interest Paid	(133.75)	(188.41)
Net Cash Flow from Financing Activities	(532.43)	573.98
Net increase in cash and cash equivalents	(17.49)	7.85
Cash and cash equivalents at the beginning of period	42.06	34.21
Cash and cash equivalents at the end of period	24.56	42.06

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

Cash Flow from Operating Activities

The company has shown a strong turnaround in operating performance in FY 2025, generating ₹828.79 lakhs of positive operating cash flow compared to a negative outflow of ₹540.48 lakhs in FY 2024. This improvement stems primarily from higher operating profit before working capital changes (₹811.76 lakhs in FY 2025 vs ₹1,035.09 lakhs in FY 2024) coupled with favorable working capital movements. Particularly, trade receivables decreased significantly by ₹155.10 lakhs (versus a sharp rise of ₹661.25 lakhs in FY 2024) and trade payables increased by ₹227.10 lakhs as opposed to a fall in the previous year. Despite some outflow due to increase in other current assets (₹84.03 lakhs) and non-current assets (₹99.14 lakhs), the overall working capital management boosted cash generation. After paying income tax of ₹176.28 lakhs, the company’s operational cash flow indicates improved efficiency and better liquidity management compared to last year.

Cash Flow from Investing Activities

In FY 2025, the company recorded a significant cash outflow of ₹313.86 lakhs in investing activities, primarily due to heavy capital expenditure on fixed assets, compared to a much smaller outflow of ₹25.65 lakhs in FY 2024. The negligible inflows from interest received (₹0.08 lakhs in FY 2025 vs ₹0.01 lakhs in FY 2024) were insufficient to offset the large investment in assets. This reflects the company’s focus on expansion or modernization, which, while reducing short-term liquidity, could support growth in future operations. Compared to FY 2024, the investment outflow is more aggressive, signaling a strategic push toward capacity building.

Cash Flow from Financing Activities

Financing activities in FY 2025 resulted in a net outflow of ₹532.43 lakhs, a reversal from the strong inflow of ₹573.98 lakhs in FY 2024. The decline was primarily driven by repayments of long-term borrowings amounting to ₹245.51 lakhs, reduction in short-term borrowings by ₹153.17 lakhs, and interest payments of ₹133.75 lakhs. Unlike the previous year, there was no equity infusion (₹1,744.68 lakhs was raised in FY 2024), which had significantly boosted financing cash flows then. This indicates that in FY 2025, the company relied less on external financing and focused more on internal accruals, showing a reduction in leverage and a shift towards strengthening the balance sheet.

Net Change in Cash and Cash Equivalents

The combined effect of the above activities resulted in a net decrease of ₹17.49 lakhs in cash and cash equivalents in FY 2025, compared to an increase of ₹7.85 lakhs in FY 2024. The strong operating inflows were outweighed by substantial investments in fixed assets and repayment of borrowings. Consequently, closing cash and cash equivalents stood at ₹24.56 lakhs at the end of FY 2025, down from ₹42.06 lakhs in the previous year. While liquidity declined slightly, the cash position remains stable, with the company displaying improved operational strength but channeling funds toward debt reduction and asset expansion.

Financial Ratios of Raviraj Process Controls Limited

Particulars	31-03-2025	31-03-2024
Current Ratio	1.43	1.44
Debt - Equity Ratio	0.49	0.71
Return on Equity Ratio	0.13	0.35
Inventory turnover ratio	2.27	2.35
Trade Receivables turnover ratio	4.52	6.92
Trade payables turnover ratio	4.40	4.37
Net capital turnover ratio	6.30	6.24
Net profit ratio	10.15%	13.19%
Return on Capital employed	14.49%	19.64%

Summary of the financial ratios of Raviraj Process Controls Limited for the year 2025 and 2024:

Current Ratio

The current ratio stood at 1.43 in FY 2025, almost the same as 1.44 in FY 2024. This indicates that the company continues to maintain a stable short-term liquidity position, with just enough current assets to cover its current liabilities. Although there is no significant change year on year, the ratio being slightly above 1 suggests the company is capable of meeting short-term obligations, but does not have a very large liquidity cushion.

Debt-Equity Ratio

The debt-equity ratio declined from 0.71 in FY 2024 to 0.49 in FY 2025, showing an improvement in the capital structure. This means the company has reduced its reliance on borrowed funds and strengthened its balance sheet with a healthier equity base. A lower ratio reduces financial risk and indicates better long-term solvency, which is a positive sign.

Return on Equity (ROE)

ROE dropped sharply from 0.35 in FY 2024 to 0.13 in FY 2025. This shows that shareholders earned a much lower return on their investment in 2025 compared to the previous year. The fall could be linked to lower profitability margins despite stronger operational cash flows, reflecting weaker efficiency in generating profits for shareholders.

Inventory Turnover Ratio

The inventory turnover ratio slightly declined from 2.35 in FY 2024 to 2.27 in FY 2025. This indicates that the company is taking a little longer to sell its stock compared to last year. While the change is not major, it does point to a slower movement of inventory, which could tie up more working capital if not managed well.

Trade Receivables Turnover Ratio

The receivables turnover ratio dropped from 6.92 in FY 2024 to 4.52 in FY 2025. This means the company collected its dues from customers more slowly in 2025 compared to 2024. Slower collections may affect cash flow and suggest some inefficiency in credit management or a longer credit period offered to clients.

Trade Payables Turnover Ratio

The payables turnover ratio remained stable at 4.40 in FY 2025 versus 4.37 in FY 2024. This indicates consistency in how quickly the company is paying its suppliers. Since the ratio has not changed much, it suggests the company’s payment practices are steady and suppliers are likely comfortable with its credit cycle.

Net Capital Turnover Ratio

The net capital turnover ratio improved slightly from 6.24 in FY 2024 to 6.30 in FY 2025. This reflects a small gain in efficiency in using working capital to generate sales. The higher the ratio, the better the utilization of capital, and this small improvement shows better operational efficiency despite other challenges.

Net Profit Ratio

The net profit ratio declined from 13.19% in FY 2024 to 10.15% in FY 2025. This indicates that the company earned lower profits on its sales compared to the previous year. The drop in margins suggests rising costs or reduced pricing power, which has weakened overall profitability despite reasonable turnover.

Return on Capital Employed (ROCE)

ROCE fell from 19.64% in FY 2024 to 14.49% in FY 2025. This means the company generated a lower return from the capital employed in the business. The decline signals reduced efficiency in utilizing both equity and debt funds to generate profits, which aligns with the fall in profitability ratios.