Roadways India Limited Annual Reports, Balance Sheet and Financials

Roadways India Limited Standalone Balance Sheet (Rs In Lakhs)

Particulars	2025	2024
ASSETS
1 Non-current assets
(a) Property, plant and equipment	254.09	316.67
(b) Other intangible assets	0.40	0.49
(c) Financial assets
(i) Investments	1.58	1.58
(ii) Other financial assets	1.94	2.14
Sub-total - Non-Current Assets	258.01	320.88
2 Current assets
(a) Financial assets
(i) Trade receivables	959.08	1065.80
(ii) Cash and cash equivalents	3.91	6.72
(iii) Bank balances other than (ii) above	98.52	118.06
(iv) Other Bank Balances	1,960.74	1741.19
(v) Other financial assets	8.71	13.71
(b) Current Tax Assets (net)	116.26	101.86
(c) Other Current Assets	122.01	122.68
Sub-total - Current Assets	3,269.22	3,170.01
TOTAL - ASSETS	3,527.22	3,490.89
EQUITY AND LIABILITIES
Equity
(a) Equity Share capital	352.02	352.02
(b) Other equity	2,129.01	2011.20
Sub-total - Shareholders ' funds	2,481.03	2,363.22
LIABILITIES
1 Non-current liabilities
(a) Financial liabilities
(i) Borrowings	804.57	818.54
(b) Provisions	3.03	3.10
(c) Deferred tax liabilities	11.93	14.36
Sub-total - Non-current liabilities	819.53	836.00
2 Current liabilities
(a) Financial liabilities
(i) Borrowings	58.20	58.20
(ii) Trade Payables	107.59	111.10
(iii) Other financial liabilities	14.07	79.02
(b) Other current liabilities	46.80	43.34
Sub-total - Current liabilities	226.66	291.67
TOTAL - EQUITY AND LIABILITIES	3,527.22	3,490.89

 Roadways India Limited Standalone Profit & Loss Statement (Rs In Lakhs)

Particulars	2025	2024
I. Revenue from operations	5,882.86	5,778.13
II.   Other Income	133.45	252.36
III. Total Income (I + II)	6,016.31	6,030.50
IV. Expenses:
Operating Expenses	5,310.58	5,180.43
Employee Benefits Expense	250.26	253.79
Finance Costs	71.74	90.17
Depreciation and Amortization Expense	64.23	67.96
Other Expenses	161.61	161.81
Total Expenses (IV)	5,858.43	5,754.17
V. Profit Before Exceptional Items and Tax	157.88	276.33
VI. Profit Before Tax (V - VI)	157.88	276.33
VII. Tax Expense :
Current Tax
Deferred Tax	42.50	50.93
Current Tax Adj pertaining to Earlier Yrs	(2.42)	1.29
VIII. Profit (Loss) for the Year (VII - VIII)	117.81	224.10
IX. Earnings per equity share of ` 10 each
(1)   Basic	3.35	6.37
(2) Diluted	3.35	6.37

Roadways India Limited Standalone Cash Flow Statement (Rs In Lakhs)

Particulars	2025	2024
Cash Flow from Operating Activities
Net profit before Tax & Extraordinary items	157.88	276.33
Adjustments for:
Depreciation	64.23	67.96
Interest & Finance Charges	71.74	90.17
Loss/(Profit) on sale of Fixed Assets	0.00	-0.65
Interest Income	-133.45	-116.25
Dividend Income	0.00	-0.01
Operating Profits before working Capital changes	160.41	189.63
Adjustments for:
Trade & other receivables	106.72	205.79
Trade & other Payables	-0.12	-5.02
Cash generated from operations	267.01	390.40
Direct Taxes paid	-42.50	-50.93
Interest received	133.45	116.25
Cash Flow before extra ordinary items	357.96	455.71
Net Cash from operating activities	357.96	455.71
Cash Flow from Investing Activities
Purchase of Fixed Assets	-1.80	-33.08
Sale of Fixed Assets	0.23	18.74
Change in Loans & Advances	-8.52	-13.69
Dividend Income	0.00	0.01
Profit on Sale of Property & Investment	0.00	127.93
Net Cash used in investing activities	-10.08	99.90
Cash Flow from Financing Activities
Interest & Finance Charges	-71.74	-90.17
Hire Purchase Finance Liabilities	-78.93	-63.15
Unsecured Loans	0.00	-494.80
Net Cash used in Financing Activities	-150.67	-648.12
Net Increase in Cash and Cash equivalents (A+B+C)	197.20	-92.50
Cash & Cash Equivalents at begining of the period	1865.97	1958.47
Cash & Cash Equivalents at close of the period	2063.17	1865.97
	2063.17	1865.97

Cash Flow Statement Analysis of ROADWAYS INDIA LTD.

1) Cash Flow from Operating Activities

The company generated strong cash from core operations during FY 2025. Net profit before tax stood at ₹157.88 lakhs compared to ₹276.33 lakhs in FY 2024. After adjusting for non-cash and financial items such as depreciation, interest, and income from interest, operating profit before working capital changes was ₹160.41 lakhs. Improvement in receivables contributed ₹106.72 lakhs, leading to cash generated from operations of ₹267.01 lakhs. After payment of taxes and inclusion of interest income, net cash from operating activities stood at ₹357.96 lakhs in FY 2025 as against ₹455.71 lakhs in FY 2024, indicating continued positive operating efficiency though slightly lower than the previous year.

2) Cash Flow from Investing Activities

Investing activities resulted in a net cash outflow of ₹10.08 lakhs during FY 2025 compared to a net inflow of ₹99.90 lakhs in FY 2024. The outflow was mainly due to purchase of fixed assets (₹1.80 lakhs) and increase in loans and advances (₹8.52 lakhs), partially offset by minor proceeds from sale of assets. In the previous year, the inflow was significantly supported by profit on sale of property and investments. The current year trend indicates modest capital deployment and reduced one-time investment gains.

3) Cash Flow from Financing Activities

Financing activities showed a net cash outflow of ₹150.67 lakhs in FY 2025 compared to a larger outflow of ₹648.12 lakhs in FY 2024. The outflow in FY 2025 was primarily due to repayment of hire purchase finance liabilities (₹78.93 lakhs) and payment of interest and finance charges (₹71.74 lakhs). In FY 2024, the major outflow was driven by repayment of unsecured loans, indicating significant deleveraging during that year. The reduced outflow in FY 2025 reflects comparatively stable financing requirements.

4) Net Change in Cash Position

Overall, the company reported a net increase in cash and cash equivalents of ₹197.20 lakhs in FY 2025 compared to a decrease of ₹92.50 lakhs in FY 2024. Cash balances increased from ₹1,865.97 lakhs at the beginning of the year to ₹2,063.17 lakhs at year-end, supported mainly by positive operating cash flows. This indicates improved liquidity and a stronger cash position at the close of the year.