Remi Sales and Engineering Annual Reports, Balance Sheet and Financials

Remi Sales and Engineering Limited Standalone Balance Sheet (Rs in Lakhs) 

Particulars	31-03-2025	31-03-2024
Assets
Property, Plant and Equipment	197.53	225.28
Other Intangible Assets	3.85	5.24
Investment in Property	710.24	722.89
Investments (Non-Current)	4,822.63	3,852.30
Other Financial Assets (Non-Current)	118.51	119.59
Inventories	1,777.59	1,640.35
Investments (Current)	1,494.78	1,441.82
Trade Receivable	2,966.70	2,691.51
Cash and Cash Equivalents	333.49	218.68
Loans	-	292.83
Other Financial Assets (Current)	117.58	34.54
Other Current Assets	507.54	273.00
Current Tax Assets (Net)	156.42	142.25
Total Assets	13,206.86	11,660.28
Equity and Liabilities
Equity Share Capital	57.02	57.02
Other Equity	8,671.80	7,709.52
Other Non-Current Liabilities	368.92	267.95
Deferred Tax Liabilities (Net)	93.67	107.01
Trade Payable	1,445.23	962.95
Payable to Micro and Small Enterprises	1,897.93	1,941.48
Payable to Other than Micro and Small Enterprises	617.42	567.87
Other Financial Liabilities	54.87	46.48
Total Equity and Liabilities	13,206.86	11,660.28

Remi Sales and Engineering Limited Standalone Profit & Loss Statement (Rs in Lakhs) 

Particulars	31-03-2025	31-03-2024
Revenue
Revenue from Operations	17,484.03	16,085.62
Other Income	505.52	518.52
Total Income	17,989.55	16,604.14
Expenses
Purchases	13,621.23	12,917.60
Changes in Inventories	(137.24)	(515.44)
Employee Benefit Expenses	1,771.69	1,593.18
Other Expenses	1,481.66	1,331.53
Depreciation and Amortization of Expenses	49.79	48.19
Finance Costs	5.34	1.61
Total Expenses	16,792.47	15,376.67
Profit Before Tax (Total Income - Total Expenses)	1,197.09	1,227.47
Tax Expense
Provision for Current Taxation	280.00	300.01
Provision for Deferred Tax (Credit)	(18.03)	20.05
(Excess)/Short Provision of Taxation of Earlier Years W/Back	-	12.29
Profit for the Period (Profit Before Tax - Tax Expense)	935.12	895.12
Other Comprehensive Income/ (Loss) (Net of Tax)	27.16	213.50
Total Comprehensive Income	962.28	1,108.62
Earnings per Equity Share (Nominal Value of Rs. 10)
Basic and Diluted	164.00	156.98

Remi Sales and Engineering Limited Standalone Cash Flow Statement (Rs in Lakhs) 

Particulars	31-03-2025	31-03-2024
CASH FLOW FROM OPERATING ACTIVITIES
Net Profit Before Tax	1,197.09	1,227.48
Depreciation	49.79	48.19
Finance Cost	5.34	1.61
Capital (Gain) / Loss	(78.42)	0.79
Profit on Sale of Investments in Property	-	(27.02)
Profit on Sale of Fixed Assets	-	(0.24)
Increase in Fair Value of Current Investments	(101.20)	(94.18)
Dividend Income	(39.88)	(39.83)
Interest Received	(254.77)	(209.48)
Other Income	(25.23)	(140.05)
Operating Profit Before Working Capital Changes	752.72	767.29
Trade and Other Receivables	(312.97)	309.85
Inventories	(137.24)	(515.44)
Trade Payable and Provisions	598.54	(131.41)
Net Operating Profit	901.05	430.28
Direct Tax Paid	(280.00)	(312.30)
Extraordinary Items	-	248.11
Net Cash Flow from Operating Activities	621.05	366.09
CASH FLOW FROM INVESTING ACTIVITIES
Purchase of Fixed Assets	(8.01)	(52.52)
Sale of Fixed Assets	-	129.98
Sale of Investments	2,253.43	2,970.97
Purchase of Investments	(3,066.20)	(3,755.92)
Dividend Income	39.88	39.83
Interest Received	254.77	209.48
Other Income	25.23	140.05
Net Cash Flow from Investing Activities	(500.90)	(318.12)
CASH FLOW FROM FINANCING ACTIVITIES
Interest Paid	(5.34)	(1.61)
Net Cash Flow from Financing Activities	(5.34)	(1.61)
Net Increase in Cash and Cash Equivalents	114.81	46.35
Cash & Cash Equivalents as at Closing Balance	333.49	218.68
Cash & Cash Equivalents as at Opening Balance	218.68	172.33
Net Increase/Decrease in Cash and Cash Equivalents	114.81	46.35

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

Cash Flow from Operating Activities

The company generated ₹621.05 lakh from operating activities in FY25, an improvement over ₹366.09 lakh in FY24. Profit before tax remained almost stable at ₹1,197.09 lakh compared to ₹1,227.48 lakh last year. Operating cash flow improved mainly due to better working capital management, especially a significant increase in trade payables and provisions (₹598.54 lakh), which helped release cash. However, cash was used due to an increase in receivables (₹312.97 lakh) and inventories (₹137.24 lakh). After paying direct taxes of ₹280.00 lakh, the company still managed to report higher operating cash flow, indicating improved cash generation from core business operations.

Cash Flow from Investing Activities

Investing activities resulted in a net cash outflow of ₹500.90 lakh in FY25, higher than ₹318.12 lakh in FY24. The company invested heavily in new investments amounting to ₹3,066.20 lakh, while receiving ₹2,253.43 lakh from the sale of investments. Capital expenditure on fixed assets was minimal at ₹8.01 lakh, showing limited spending on asset expansion. Positive inflows from interest income (₹254.77 lakh) and dividend income (₹39.88 lakh) partially offset the investment outflows. Overall, the company continued to deploy surplus funds into investments, leading to net cash usage.

Cash Flow from Financing Activities

Financing activities showed a small cash outflow of ₹5.34 lakh in FY25, compared to ₹1.61 lakh in FY24. This outflow was entirely due to interest payments. There were no borrowings or repayments during the year, indicating a stable capital structure with no reliance on external financing.

Net Cash Position

Due to strong operating cash flows and controlled financing costs, the company reported a net increase in cash and cash equivalents of ₹114.81 lakh in FY25, which is higher than the increase of ₹46.35 lakh in FY24. As a result, the closing cash and cash equivalents rose to ₹333.49 lakh from ₹218.68 lakh in the previous year.

Financial Ratios of Remi Sales and Engineering Limited

Ratio	2025	2024
Current Ratio	1.83	1.91
Return on Equity Ratio	11.34%	12.41%
Inventory Turnover Ratio	7.89	9.68
Trade Receivable Turnover Ratio	6.18	6.08
Trade Payable Turnover Ratio	4.83	4.81
Net Capital Turnover Ratio	5.24	5.00
Net Profit Ratio	5.35%	5.56%
Return on Capital Employed	14.31%	16.68%
Return on Investment	11.34%	8.62%

Summary of the Financial Ratio for the years 2025 and 2024: 

Current Ratio

The current ratio shows the company’s ability to meet short-term obligations. It slightly decreased from 1.91 to 1.83, indicating a marginal reduction in liquidity. However, the ratio is still healthy, meaning the company has sufficient current assets to cover its current liabilities.

Return on Equity

ROE measures how effectively the company generates profits from shareholders’ funds. It declined slightly from 12.41% to 11.34%, showing a small drop in returns for equity shareholders, mainly due to lower profitability during the year.

Inventory Turnover Ratio

This ratio indicates how quickly inventory is sold. It decreased from 9.68 to 7.89, suggesting slower movement of inventory in FY 2025. This could indicate higher stock levels or relatively slower sales compared to the previous year.

Trade Receivable Turnover Ratio

This ratio shows how efficiently the company collects payments from customers. It improved slightly from 6.08 to 6.18, indicating better collection efficiency and improved cash inflows from receivables.

Trade Payable Turnover Ratio

The trade payable turnover ratio remained almost stable, increasing marginally from 4.81 to 4.83. This suggests that the company’s payment pattern to suppliers remained consistent, reflecting stable credit management.

Net Capital Turnover Ratio

This ratio measures how efficiently working capital is used to generate revenue. It improved from 5.00 to 5.24, indicating better utilization of net working capital in FY 2025.

Net Profit Ratio

The net profit ratio reflects overall profitability. It declined slightly from 5.56% to 5.35%, indicating a marginal increase in costs or pressure on margins during FY 2025.

Return on Capital Employed

ROCE shows how efficiently total capital is used to generate profits. It decreased from 16.68% to 14.31%, reflecting reduced efficiency in capital utilization due to lower operating profits.

Return on Investment

ROI improved significantly from 8.62% to 11.34%, indicating better returns earned on investments during FY 2025. This suggests improved performance or higher income from invested funds.