Rushabh Precision Bearings Annual Reports, Balance Sheet and Financials

Rushabh Precision Bearings Limited Standalone Balance Sheet (Rs in Lakhs)

Rushabh Precision Bearings Limited Standalone Profit & Loss Statement (Rs in Lakhs)

Rushabh Precision Bearings Limited Standalone Cash Flow Statement (Rs in Lakhs)

Summary of cash flow statement for the year 2025 and 2024:

Cash Flow from Operating Activities:
The company reported negative cash flow from operations at ₹-31.91 lakhs in 2025, although it shows a significant improvement compared to ₹-1,124.94 lakhs in 2024. The net loss before tax reduced drastically from ₹-1,008.31 lakhs to ₹-30.04 lakhs, indicating operational recovery. However, cash flow remains negative, suggesting that the core business is still not generating sufficient cash. Changes in working capital show mixed movement, with a slight increase in trade payables (positive impact) but increases in loans, advances, and liabilities reducing cash. Overall, while losses have narrowed, operational cash efficiency still needs improvement.

Cash Flow from Investing Activities:
Cash flow from investing activities stood positive at ₹3.36 lakhs in 2025 compared to ₹0.97 lakhs in 2024. This increase is mainly due to a reduction in long-term loans and advances, indicating that the company recovered some of its invested funds. There is no significant capital expenditure or major investment activity visible, suggesting limited expansion or asset acquisition during the year.

Cash Flow from Financing Activities:
Financing activities generated positive cash flow of ₹28.31 lakhs in 2025, whereas 2024 showed a higher inflow of ₹1,103.11 lakhs. The 2025 inflow is mainly due to proceeds from long-term borrowings, indicating reliance on external funding to support operations. In contrast, 2024 had a substantial increase in reserves and a large fluctuation in borrowings, suggesting restructuring or capital adjustments. The sharp decline in financing inflow in 2025 may indicate reduced access to funds or lower financing needs.

Net Change in Cash & Cash Equivalents:
The net decrease in cash during 2025 is minimal at ₹-0.23 lakhs compared to a larger decline of ₹-20.86 lakhs in 2024. This shows stabilization in cash outflows. The company managed to maintain its cash position largely due to financing inflows offsetting operating losses.

Financial ratios of Rushabh Precision Bearings Limited

Summary of financial ratios for the year 2025 and 2024:

Current Ratio:
The current ratio of the company is extremely high at 296.49 in 2025 compared to 350.56 in 2024. This indicates that the company holds a very large amount of current assets relative to its current liabilities, suggesting strong short-term liquidity. However, such an unusually high ratio may also imply inefficient utilization of working capital, as excess funds might be lying idle instead of being productively deployed.

Gross Debt / Equity Ratio:
The gross debt-to-equity ratio is negative at -7.13 in 2025 and -8.85 in 2024. A negative ratio typically indicates that the company has either negative debt (i.e., more cash than total borrowings) or negative equity. In this case, it likely reflects a situation where the company has minimal or no borrowings and strong cash reserves, but it could also signal issues with equity structure depending on financial statements.

Net Debt / Equity Ratio:
The net debt-to-equity ratio is also negative, standing at -7.11 in 2025 and -8.81 in 2024. This reinforces the observation that the company is effectively debt-free or has excess cash over debt. While this reduces financial risk, it may also indicate under-leveraging, meaning the company is not utilizing debt as a tool for growth.

Return on Equity:
ROE has declined significantly from 0.66 in 2024 to 0.24 in 2025. This indicates that the company’s ability to generate profits from shareholders’ funds has weakened. Although still positive, the sharp drop suggests reduced profitability or inefficient use of equity capital during the year.

Return on Capital Employed:
ROCE has improved from -1.19 in 2024 to -0.04 in 2025, though it remains slightly negative. This suggests that while the company is still not generating adequate returns on its total capital employed, its performance has improved compared to the previous year. The near-zero value in 2025 may indicate that the company is approaching breakeven in terms of capital efficiency.