Sidh Management Corporate Annual Reports, Balance Sheet and Financials

 Sidh Management Corporate Services Limited Standalone Balance Sheet (Rs in Lakhs)

Sidh Management Corporate Services Limited Standalone Profit and Loss Account (Rs in Lakhs)

Sidh Management Corporate Services Limited Standalone Cash Flow Statement (Rs in Lakhs)

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

Cash Flow from Operating Activities 

During FY 2024–25, the company reported a Net Profit before Tax of ₹38.95 lakhs, which is higher than ₹17.00 lakhs in the previous year, indicating improved profitability. However, after adjusting for non-cash and non-operating items such as other income of ₹67.07 lakhs and depreciation of ₹0.19 lakhs, the operating profit before working capital changes stood negative at ₹(27.93) lakhs. This shows that the company’s core operating performance was impacted by high non-operational income, which reduced the actual cash profit from operations.
Despite this, working capital changes had a positive impact — mainly due to an increase in other current liabilities by ₹50.78 lakhs, which helped offset the negative operating results. After accounting for tax payments of ₹0.66 lakhs, the net cash flow from operating activities amounted to ₹23.70 lakhs, compared to ₹45.24 lakhs in the previous year. This indicates that while operations continued to generate positive cash, the inflow reduced compared to last year, possibly due to lower efficiency in managing core operations.

Cash Flow from Investing Activities

In the investing segment, the company spent ₹89.25 lakhs on purchase of non-current investments, showing a continued strategy of deploying funds into long-term assets or securities. On the other hand, it earned ₹6.29 lakhs as dividend income and ₹60.78 lakhs as other income, which partially offset the outflow. As a result, the net cash flow from investing activities stood at ₹(22.18) lakhs, showing an overall cash outflow. This outflow, though significant, is slightly better than the previous year’s outflow of ₹(40.89) lakhs, suggesting a relatively lower level of investment activity or higher realization from investments during FY 2025.

Net Increase / (Decrease) in Cash and Cash Equivalents

After considering both operating and investing activities, the company recorded a net increase in cash and cash equivalents of ₹1.52 lakhs during FY 2024–25, compared to an increase of ₹4.35 lakhs in FY 2023–24. This modest increase reflects a balance between positive cash generation from operations and outflows towards investments. The closing cash and cash equivalents stood at ₹7.35 lakhs, up from ₹5.83 lakhs in the previous year, indicating that the company maintained adequate liquidity levels despite reduced operating cash inflows.

Financial Ratios of Sidh Management Corporate Services Limited

Summary of the financial ratios of the years 2025 and 2024:

Current Ratio

The current ratio decreased slightly from 2.04 in FY 2023–24 to 1.97 in FY 2024–25. This indicates that the company’s ability to meet its short-term obligations with its short-term assets remains comfortable, as the ratio is still above 1. However, the marginal decline suggests that liquidity has tightened a bit, possibly due to a higher increase in current liabilities or reduced current assets. Overall, the company continues to be in a stable liquidity position, with sufficient current assets to cover short-term debts.

Return on Equity (ROE) Ratio

The ROE improved from 0.03 to 0.06, showing that the company generated a higher return on shareholders’ equity in FY 2024–25. This improvement reflects better profitability and more efficient use of shareholders’ funds compared to the previous year. Although the absolute percentage remains low, the upward movement is a positive indicator of growing earnings relative to the company’s net worth.

Net Capital Turnover Ratio

The net capital turnover ratio fell from 0.02 to 0.01, suggesting a decline in the efficiency with which the company utilizes its capital to generate revenue. This low and declining ratio implies that the business is not efficiently converting its capital into sales, which could be due to a limited scale of operations or higher idle capital investments. The company may need to focus on improving operational efficiency or expanding revenue-generating activities to better utilize its available capital.

Net Profit Ratio

The net profit ratio has improved significantly from 0.23 in FY 2023–24 to 0.47 in FY 2024–25. This reflects a strong improvement in profitability, as the company earned nearly double the profit margin on its revenues compared to the previous year. The rise indicates better cost control, higher income, or both. This trend shows that the company’s profit performance has strengthened, which is a positive sign for shareholders.

Return on Capital Employed (ROCE)

The ROCE increased from 0.03 to 0.07, indicating that the company is generating higher returns from its overall capital employed in the business. This improvement suggests enhanced efficiency in the use of both equity and debt capital to generate profits. While the ratio remains modest, the upward trend signifies an improvement in the company’s ability to earn from its long-term investments and capital structure.

Return on Investments

The return on investments decreased slightly from 0.17 in FY 2023–24 to 0.13 in FY 2024–25. This decline indicates that the company earned slightly lower returns from its investment portfolio during the year, possibly due to market fluctuations or a shift in investment mix. Even though the return has fallen, it remains reasonably healthy, suggesting that the company’s investments continue to contribute a meaningful portion of its overall income.