Shree Vijay Industries Limited Annual Report and Financials

Shree Vijay Industries Limited Standalone Balance Sheet (Rs in Hundreds)

Shree Vijay Industries Limited Standalone Profit & Loss Statement (Rs in Hundreds)

Shree Vijay Industries Limited Standalone Cash Flow Statement (Rs in Hundreds) 

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

Cash Flow from Operating Activities

The company reported a net loss before tax of ₹4,686.40 in 2025 compared to ₹4,306.85 in 2024, indicating a deterioration in operating performance. However, this loss is fully offset by an increase in current liabilities of the same amount (₹4,686.40) in 2025, resulting in no net cash flow from operating activities. In 2024, despite a similar adjustment, the company still reported negative operating cash flow of ₹1,150.66. This shows that the business is not generating cash from its core operations and is instead relying heavily on increasing short-term liabilities to sustain itself, which is not a healthy sign for long-term operations.

Cash Flow from Investing Activities

There is no cash flow reported under investing activities in both 2025 and 2024. This indicates that the company has neither made any investments in assets nor generated cash through the sale of investments. The absence of investing activity suggests a lack of expansion, modernization, or asset restructuring, which may limit the company’s future growth prospects and reflects a stagnant operational position.

Cash Flow from Financing Activities

Similarly, there is no cash flow from financing activities in either year. This means the company has not raised funds through equity, loans, or other financial sources, nor has it repaid any borrowings. The lack of financing activity indicates that the company may have limited access to external funding or is not actively managing its capital structure, which could restrict its ability to recover from losses or invest in growth opportunities.

Net Increase/(Decrease) in Cash and Cash Equivalents

The net change in cash is nil in 2025, compared to a decrease of ₹1,150.60 in 2024. While the stabilization of cash in 2025 might appear positive, it actually reflects no movement in overall cash-generating activities rather than an improvement in performance. In contrast, the decline in 2024 shows that the company had been consuming its cash reserves due to negative operating cash flows.

Financial Ratios of Shree Vijay Industries Limited

Summary of financial ratios for the year 2025 and 2025: 

Current Ratio

The current ratio of the company is extremely low at 0.04 in 2025 compared to 0.06 in 2024, showing a further decline. This indicates that the company has only ₹0.04 of current assets available to cover every ₹1 of current liabilities, which reflects a very weak liquidity position. The downward trend suggests increasing difficulty in meeting short-term obligations and highlights serious working capital stress. Such a low ratio is far below the acceptable standard (generally around 2:1), indicating potential solvency concerns in the short run.

Return on Equity

The return on equity decreased from 0.38 in 2024 to 0.29 in 2025, showing a decline in the company’s ability to generate returns for its shareholders. Although the ratio appears positive, it is likely influenced by accounting factors rather than strong performance, especially considering the company is reporting losses. The declining trend suggests reduced efficiency in utilizing shareholders’ funds, and it reflects weakening profitability and investor returns over time.

Return on Capital Employed

The return on capital employed also declined from 0.49 in 2024 to 0.35 in 2025. This indicates that the company is generating lower returns from its total capital (both equity and debt). The fall in ROCE reflects inefficient use of long-term funds and declining operational performance. It suggests that the company’s investments are not yielding adequate returns, which may discourage future investment and signal poor overall financial management.