Uniworth Annual Reports, Balance Sheet and Financials

Uniworth International Limited Consolidated Balance Sheet (Rs in Lakhs)

Uniworth International Limited Consolidated Profit and Loss Statement (Rs in Lakhs) 

Uniworth International Limited Consolidated Cash Flow Statement (Rs in Lakhs) 

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

Cash Flow from Operating Activities

Uniworth International Limited reported a net cash inflow from operating activities of Rs. 153.15 lakhs during the year ended 31-03-2025 as compared to Rs. 152.43 lakhs in the previous year. Despite recording a loss before tax of Rs. 157.73 lakhs, the company was able to generate positive operating cash flow mainly due to finance cost adjustments and increase in current liabilities. This indicates that the company managed its working capital efficiently to maintain operational liquidity, although profitability pressures continued during the year.

Cash Flow from Investing Activities

There was no cash flow from investing activities during 2024-25 as well as 2023-24. This indicates that the company did not undertake any significant capital expenditure, acquisition, sale of assets, or investment transactions during the year. The absence of investing activity reflects a conservative approach toward expansion and capital deployment amid existing financial constraints.

Cash Flow from Financing Activities

The company recorded a net cash outflow of Rs. 152.99 lakhs from financing activities during 2024-25, which remained unchanged from the previous year. The outflow was entirely attributable to interest expenses paid on borrowings. The continuous finance cost burden highlights the company’s dependence on borrowed funds and the pressure of servicing debt obligations, which continues to impact overall cash flows and profitability.

Net Increase/(Decrease) in Cash & Cash Equivalents

The company reported a marginal increase in cash and cash equivalents of Rs. 0.16 lakhs during 2024-25 compared to a decrease of Rs. 0.56 lakhs in 2023-24. Consequently, the closing cash and cash equivalent balance increased to Rs. 9.91 lakhs as on 31-03-2025 from Rs. 9.75 lakhs in the previous year. The stable cash position indicates prudent cash management despite ongoing operational losses and financing pressures.

Uniworth International Limited Financial Ratios for year 2024-2025: 

Summary of ratios for the year 2025 and 2024:

Current Ratio

The Current Ratio of Uniworth International Limited stood at 0.22 as on 31-03-2025 compared to 0.23 as on 31-03-2024. The ratio remained almost stable during the year, though it continues to be significantly below the ideal benchmark of 1:1. This indicates that the company’s current liabilities exceed its current assets, reflecting weak short-term liquidity and dependence on external support or efficient working capital management to meet immediate obligations.

Debt Equity Ratio

The Debt Equity Ratio was recorded at (-0.29) in 2024-25 as against (-0.30) in the previous year. The negative ratio indicates the presence of negative net worth due to accumulated losses exceeding shareholders’ funds. However, the marginal improvement during the year suggests a slight strengthening in the company’s capital structure and reduction in financial stress, though the overall solvency position remains weak.

Return on Equity Ratio (ROE)

The Return on Equity Ratio remained constant at 0.01 for both 2024-25 and 2023-24. This reflects very low returns generated on shareholders’ funds and indicates limited profitability during the year. The unchanged ratio suggests that the company’s earnings performance has remained stable but subdued, with no significant improvement in value creation for shareholders.

Return on Capital Employed (ROCE) / ROI

The Return on Capital Employed (ROCE) / ROI stood at 0.02 in 2024-25, unchanged from 0.02 in 2023-24. This indicates that the company generated a modest return on the capital employed in the business. The stable ratio reflects consistency in operational performance; however, the low level of return suggests limited efficiency in utilizing long-term funds for generating profits.