Satya Shyam Trading Annual Reports, Balance Sheet and Financials

Satya Shyam Trading Limited Standalone Balance Sheet (Rs In Thousands)

PARTICULARS	2025	2024
ASSETS
1) NON-CURRENT ASSETS
a) Property, Plant and Equipment	8406.42	8446.02
b) Financial Assets:
i. Investments	19671.45	19395.12
ii. Other financial assets	231.32	231.32
iii. Deferred tax Assets (Net)	786.27	734.93
Total Non-Current Assets	29095.46	28807.39
2) CURRENT ASSETS
a) Inventories	5513.98	10899.20
b) Financial Assets:
i. Trade receivables	78443.88	92530.52
ii. Cash and cash equivalents	2687.59	1120.46
c) Current Tax Assets	619.99	713.43
d) Other current assets	33372.01	3365.80
Total Current Assets	120637.45	108629.42
TOTAL ASSETS	149732.91	137436.80
EQUITY AND LIABILITIES
1) EQUITY
a) Equity Share Capital	31880.96	31880.96
b) Other Equity	64084.79	62414.45
Total Equity	95965.75	94295.41
LIABILITIES
2) NON-CURRENT LIABILITIES
a) Provisions	1435.98	1128.35
Total Non-Current Liabilities	1435.98	1128.35
3) CURRENT LIABILITIES
a) Financial Liabilities:
i.Borrowings	24884.32	24216.87
ii. Trade Payables
(A) total outstanding dues of creditors other than micro enterprises and small enterprises.	2872.94	12523.31
iii. Other financial liabilities (other than those specified in item (c), to be specified)	3656.48	3746.69
b) Other current liabilities	20457.31	1120.26
c) Provisions	460.13	405.91
Total Current Liabilities	52331.18	42013.04
TOTAL EQUITY AND LIABILITIES	149732.91	137436.80

 

                 

 

 Satya Shyam Trading Limited Standalone Profit & Loss Statement (Rs In Thousand)

PARTICULARS	2025	2024
INCOME
Revenue from Operation Other Income	416102.91	439912.96
Other Income	815.11	904.99
Total Income	416918.02	440817.95
EXPENSES
Purchase Of Stock-in-trade	382729.37	401274.81
Changes in Inventories Stock-in-trade	5385.22	6580.30
Employee benefits expenses	7080.15	6251.22
Finance costs	2054.74	2012.40
Depreciation and amortization expense Other expenses	977.78	1115.94
Other Expenses	16229.09	18951.29
Total Expenses	414456.35	436185.96
Profit Before Tax	2461.67	4631.99
Tax Expenses :
(i) Current Tax	900.00	1300.00
(ii) Prior period Income Tax	0.00	-132.77
(iii) Deferred Tax Provided (Written Back)	-402.58	-257.35
Profit for the year	1964.25	3722.12
Other Comprehensive Income:
A (I) Items that will not be reclassified to profit or loss
i. Equity Instruments through Other Comprehensive Income	276.34	2256.11
ii. Remasurement of Defined Benefit Obligation	-219.02	-678.57
(II) Income tax relating to items that will not be reclassified to profit or loss	351.23	142.19
Total Other Comprehensive Income for the period	-293.91	1435.35
Total Comprehensive Income For the Period	1670.34	5157.47
Earnings per equity share
(i) Basic	0.62	1.17
(ii) Diluted	0.62	1.17

 Satya Shyam Trading Limited Standalone Cash Flow Statement (Rs In Thousand)

PARTICULARS	2025	2024
CASH FLOW FROM OPERATING ACTIVITIES
Profit/(Loss) before tax for the year	2461.67	4631.99
Add / (Less): Ajustment for:
Depreciation and amortisation expenses	977.78	1115.94
Prior year expense reversed	0.00	132.77
Interest paid	2054.74	2012.40
Dividend Income	-32.14	-11.73
Operating profit before working capital changes	5462.05	7881.37
Adjustments for changes in working capital :
Increase in trade payables	-9650.38	5324.79
Increase in provisions	142.83	59.49
Increase in other financial liabilities	577.26	889.92
Increase in other liabilities	19337.06	398.60
Increase in trade receivables	14086.65	27795.39
Decrease in other assets	-30006.21	-92.61
Decrease in Inventories	5385.23	6580.30
Cash generated from Operations	5334.49	6753.52
Direct taxes (paid) /refund	806.56	2362.45
Net Cash generated from Operating Activities	4527.93	-9115.97
CASH FLOW FROM INVESTING ACTIVITIES
Purchase of property and equipment including intangible assets (net)	-938.19	-2869.24
Dividend Income	32.14	11.73
Net Cash generated from/ (used in) Investing Activities	-906.05	-2857.51
CASH FLOW FROM FINANCING ACTIVITIES
Interest paid	-2054.74	-2011.19
Net Cash (used in) Financing Activities	-2054.74	-2011.19
Net Increase in Cash & Cash Equivalents	1567.13	-13984.67
Cash and cash equivalents at beginning of year	1120.46	15105.13
Cash and cash equivalents at end of year	2687.59	1120.46

activity-wise Cash Flow analysis of SATYA SHYAM TRADING LIMITED (all figures in ₹ ‘000):

A. Cash Flow from Operating Activities

The company reported a profit before tax of ₹2,461.67 in FY 2025 compared to ₹4,631.99 in FY 2024, indicating a decline in profitability.

After adjusting for depreciation (₹977.78), interest paid (₹2,054.74) and dividend income, the operating profit before working capital changes stood at ₹5,462.05.

Working Capital Changes:

• * Increase in trade payables resulted in cash outflow.

• * Increase in provisions and financial liabilities supported cash inflow.

• * Increase in trade receivables led to cash blockage.

• * Decrease in inventories generated cash.

• * Movement in other assets and liabilities significantly influenced working capital.

Cash generated from operations amounted to ₹5,334.49. After accounting for tax payments of ₹806.56, the company recorded a net cash inflow from operating activities of ₹4,527.93, compared to a cash outflow in the previous year. This indicates improvement in operational cash generation.

B. Cash Flow from Investing Activities

Investing activities resulted in net cash outflow:

• * Purchase of property and equipment amounted to ₹938.19.

• * Dividend income received was ₹32.14.

Net cash used in investing activities stood at ₹906.05, reflecting moderate capital expenditure during the year.

C. Cash Flow from Financing Activities

Financing activities comprised mainly interest payments of ₹2,054.74, leading to a net cash outflow of ₹2,054.74. There were no significant borrowings or capital transactions during the year.

Net Change in Cash & Cash Equivalents

• Net increase in cash during the year: ₹1,567.13

• * Opening balance: ₹1,120.46

• * Closing balance: ₹2,687.59

The improvement in cash position was primarily driven by positive operating cash flows despite investing and financing outflows. 

Overall Interpretation

• * Operational performance improved with positive cash generation.

• * Working capital management played a key role in liquidity movement.

• * Investment activities were limited and focused on asset acquisition.

• * Financing outflows mainly represent interest servicing.

• * Overall liquidity strengthened during the year, supported by operational inflows.

Below are the Financial Ratios

Particulars	2025	2024
Current Ratio	2.31	2.59
Debt-Equity Ratio	0.26	0.26
Debt Service Coverage Ratio	2.43	3.40
Return on Equity Ratio	0.02	0.04
Inventory turnover ratio	47.29	28.74
Trade Receivables turnover ratio	4.87	5.59
Trade payables turnover ratio	49.72	44.39
Net capital turnover ratio	609.17%	660.37%
Net profit ratio	0.47%	0.85%
Return on Capital employed	3.76%	5.64%
Return on investment	0.21%	0.08%

Below is a ratio-wise analysis of SATYA SHYAM TRADING LIMITED based on the provided figures for FY 2025 and FY 2024.

1) Current Ratio

The current ratio declined to 2.31 in 2025 from 2.59 in 2024. Despite the fall, it remains above the standard benchmark of 2:1, indicating the company continues to maintain a comfortable short-term liquidity position and is capable of meeting its current obligations.

2) Debt–Equity Ratio

The ratio remained stable at 0.26 in both years, reflecting a conservative capital structure. The company relies more on equity than debt, indicating lower financial risk and strong solvency.

3) Debt Service Coverage Ratio (DSCR)

DSCR decreased from 3.40 in 2024 to 2.43 in 2025. Although still above the acceptable level, the decline suggests slightly reduced capacity to service debt obligations from operating earnings and needs monitoring.

4) Return on Equity (ROE)

ROE dropped from 0.04 to 0.02, indicating lower returns generated for shareholders. This reflects reduced profitability and efficiency in using shareholders’ funds during the year.

5) Inventory Turnover Ratio

Inventory turnover improved significantly from 28.74 to 47.29. This indicates faster movement of stock, better inventory management, and improved sales efficiency.

6) Trade Receivables Turnover Ratio

The ratio declined from 5.59 to 4.87, suggesting a relatively slower collection cycle from customers. This may impact liquidity and indicates a need for tighter credit control.

7) Trade Payables Turnover Ratio

Trade payables turnover increased from 44.39 to 49.72, showing quicker payments to suppliers. While this reflects strong creditworthiness, it may reduce short-term liquidity if not managed carefully.

8) Net Capital Turnover Ratio

Net capital turnover decreased from 660.37% to 609.17%, indicating slightly lower efficiency in utilizing working capital to generate revenue.

9) Net Profit Ratio

The net profit margin declined from 0.85% to 0.47%, reflecting reduced profitability. This may be due to higher operating costs, lower margins, or pricing pressures.

10) Return on Capital Employed (ROCE)

ROCE fell from 5.64% to 3.76%, indicating reduced efficiency in utilizing overall capital for generating operating profits.

11) Return on Investment (ROI)

ROI improved from 0.08% to 0.21%, suggesting better returns from investments compared to the previous year, though overall returns remain modest.

Overall Interpretation:
The company maintains a sound liquidity and low leverage position; however, profitability and return indicators have weakened during FY 2025. Operational efficiency is mixed—inventory management improved, but receivable recovery slowed and working capital utilization declined. The focus going forward should be on improving margins, strengthening receivable management, and enhancing capital productivity to boost shareholder returns.