Schneider Electric Annual Reports, Balance Sheet and Financials

Schneider Electric President Systems Limited Standalone Balance Sheet (Rs. In Millions)

Particular	31-03-2025	31-03-2024
Non-current Assets
Property, Plant and Equipment	281.55	284.04
Capital work-in-progress	22.93	7.7
Right-of-use assets	14.82	25.41
Other Intangible assets	0.65	0.75
Other financial assets (non-current)	28.84	27.41
Income tax assets (net)	20.17	13.69
Deferred tax assets (net)	43.97	50.45
Current Assets
Inventories	376.99	300.28
Trade receivables	1,143.54	1,188.82
Cash and cash equivalents	742.91	402.92
Other financial assets	16.06	13.46
Other current assets	165.8	166.39
Assets classified as held for sale	20.28	20.28
Total Assets	2,878.51	2,501.6
Equity Share Capital	60.48	60.48
Other Equity	1,938.27	1,463.8
Non-current liabilities
Lease liabilities	8.73	19.98
Provisions	62.27	60.11
Current liabilities
Lease liabilities	14.21	12.11
Trade payables:
Total outstanding dues of micro and small enterprises	140.31	146.86
Total outstanding dues of creditors other than micro and small enterprises	508.55	568.59
Other financial liabilities	104.85	72.95
Provisions	25.93	24.32
Current tax liabilities (net)	-	53.22
Other current liabilities	14.91	19.18
Total equity and liabilities	2,878.51	2,501.6

Schneider Electric President Systems Limited Standalone Profit & Loss (Rs. In Millions)

Particulars	31-03-2025	31-03-2024
Revenue from operations	4,569.86	3,929.72
Other income	83.75	38.09
Total income	4,653.61	3,967.81
Expenses
Cost of raw material and components consumed	3,060.67	2,517.44
Purchase of traded goods	47.3	91.39
Changes in inventories of finished goods, work-in-progress and traded goods	-9.16	-12.7
Employee benefits expenses	336.23	332
Depreciation and amortisation expenses	58.2	94.17
Finance costs	5.2	13.31
Other expenses	503.57	526.75
Total expenses	4,002.01	3,562.36
Profit before tax	651.6	405.45
Current tax	157.22	122.55
Deferred tax charge / (credit)	8.44	-17.35
Adjustment of tax relating to earlier periods	5.66	0.59
Profit for the year	480.28	299.66
Other comprehensive income not to be reclassified to profit or loss:
Re-measurement loss on defined benefit plan	-7.77	-8.08
Income tax effect	1.96	2.03
Total comprehensive income for the year	474.47	293.61
Earnings per equity share of par value of Rs. 10 (Basic and diluted)	79.41	49.55

Schneider Electric President Systems Limited Standalone Cash Flow Statement (Rs. In Millions)

Particular	31-03-2025	31-03-2024
Cash Flow From Operating Activities
Profit before tax	651.6	405.45
Adjustment to reconcile profit before tax to net cash flows:
Depreciation and amortisation expenses	58.2	94.17
Liabilities no longer required written back	-45.65	-16.5
Loss on sale of property, plant and equipment (net)	0.87	0.4
(Reversal)/ provision for doubtful debts	-12.62	1.38
Bad debts written off	0	9.47
Net unrealized foreign exchange differences	-0.61	-1.14
Provision for duty drawback	1.55	0
Finance income	-19.6	-8.5
Finance costs	3.4	12.47
Operating profit before working capital changes	637.14	497.2
Working capital adjustments:
Decrease/(increase) in trade receivables	56.86	-542.26
Decrease/(increase) in other financial assets	-1.19	-7.42
Decrease/(increase) in other assets	-0.96	-86.7
Decrease/(increase) in inventories	-76.71	2.32
Increase/(decrease) in trade payables	-20.58	197.79
Increase/(decrease) in other financial liabilities	21.89	-7.13
Increase/(decrease) in other liabilities	-4.26	8.05
Increase/(decrease) in provisions	-0.4	4.69
Cash generated from operations	608.19	57.16
Income tax paid (net of refunds)	-222.58	-63.9
Net cash flow from operating activities	385.61	-6.74
Cash Flow From Investing Activities
Purchase of property, plant and equipment, including capital work-inprogress, intangible assets and capital advances	-49.42	-57.46
Interest received	16.76	5.7
Net cash flow used in investing activities	-32.66	-51.76
Cash Flow From Financing Activities
Payment of lease liabilities	-14.05	-10.37
Interest paid	-0.21	-7.83
Repayment of Short term borrowings	0	-2.99
Net cash used in financing activities	-14.26	-21.19
Net increase/(decrease) in cash & cash equivalents	338.69	-79.69
Cash & cash equivalents at the beginning of the year	402.92	481.78
Effects of changes in exchange rates	1.3	0.83
Cash & cash equivalents at the end of the year	742.91	402.92

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

Cash Flow from Operating Activities

The company showed a strong turnaround in operating cash flows in FY 2025. Profit before tax rose to ₹651.6 million from ₹405.45 million in FY 2024, supported by reduced depreciation and lower finance costs. Adjustments such as a reversal of provisions for doubtful debts and liabilities written back had a positive impact. A significant driver of improved cash flows was better working capital management—particularly the sharp recovery in trade receivables (+₹56.86 million compared to a heavy outflow of ₹542.26 million in FY 2024). However, inventories increased by ₹76.71 million, and trade payables declined, slightly offsetting gains. After tax payments of ₹222.58 million, the company still generated net positive operating cash flow of ₹385.61 million in FY 2025 versus a small negative outflow of ₹6.74 million in FY 2024, indicating improved efficiency and financial health.

Cash Flow from Investing Activities

Investment activities were relatively stable, with the company spending ₹49.42 million on property, plant, equipment, and intangible assets, down slightly from ₹57.46 million in FY 2024. Interest income improved significantly to ₹16.76 million from ₹5.7 million, helping to offset capex spending. As a result, the net cash outflow from investing narrowed to just ₹32.66 million in FY 2025 compared to ₹51.76 million in the previous year. This indicates that while the company continues to reinvest in its assets, it has managed to balance outflows with higher returns from interest income.

Cash Flow from Financing Activities

Financing activities remained limited, with modest lease liability payments of ₹14.05 million and very low interest payments of ₹0.21 million, compared to higher interest costs in FY 2024 (₹7.83 million). Unlike the previous year, there were no repayments of short-term borrowings in FY 2025. This led to a net outflow of ₹14.26 million from financing, slightly lower than the ₹21.19 million outflow in FY 2024. Overall, financing requirements have been minimal, and debt obligations appear under control.

Net Cash Position

Overall, the company generated a healthy net increase in cash and cash equivalents of ₹338.69 million in FY 2025, a sharp reversal from the outflow of ₹79.69 million in FY 2024. Cash reserves grew from ₹402.92 million at the beginning of FY 2025 to ₹742.91 million by year-end. This strengthening liquidity position provides Schneider Electric President Systems with greater financial flexibility for future investments, debt servicing, or working capital needs.

Schneider Electric President Systems Limited Financial Ratios

Particular	31-03-2025	31-03-2024
Current Ratio (in times)	3.02	2.31
Debt Equity Ratio (in times)	0.01	0.02
Inventory Turnover Ratio (in times)	13.49	13.04
Debtors Turnover Ratio (in times)	3.92	4.26
Net Profit Ratio (in %)	11%	8%
Operating Profit Margin (in %)	13.81%	12.08%

Summary of the financial ratio for the years 2025 and 2024:

Current Ratio

The current ratio improved to 3.02 in FY 2025 from 2.31 in FY 2024, reflecting a stronger liquidity position. This indicates the company has more than three times its current assets compared to its current liabilities, suggesting it is comfortably placed to meet short-term obligations. The rise highlights better working capital management and a stronger buffer for unforeseen cash flow requirements.

Debt-Equity Ratio

The debt-equity ratio declined slightly to 0.01 in FY 2025 from 0.02 in FY 2024, showing the company continues to operate with minimal financial leverage. This near debt-free position indicates reliance on internal resources rather than borrowings, which reduces financial risk and interest obligations, giving the company a more stable capital structure.

Inventory Turnover Ratio

The inventory turnover ratio rose marginally to 13.49 times in FY 2025 from 13.04 times in FY 2024. This indicates that the company is selling and replenishing its inventory more efficiently than before. A higher turnover implies better demand for products and effective inventory management, ensuring less capital is tied up in stock.

Debtors Turnover Ratio

The debtors turnover ratio fell to 3.92 times in FY 2025 from 4.26 times in FY 2024. This suggests that receivables are being collected slightly slower than the previous year. While still reasonable, the decline points to a longer credit cycle or slower collections, which could put some pressure on cash flows if not monitored closely.

Net Profit Ratio

The net profit ratio improved to 11% in FY 2025 from 8% in FY 2024, indicating that the company is retaining more profit from its sales after covering all expenses. This improvement reflects better cost control, higher efficiency, and possibly improved pricing power, resulting in stronger profitability for shareholders.

Operating Profit Margin

The operating profit margin increased to 13.81% in FY 2025 from 12.08% in FY 2024, showing improved operational efficiency. The higher margin suggests that the company is better at managing its operating costs relative to revenue, which strengthens its ability to generate sustainable earnings from its core business activities.