Webfil Limited Annual Reports, Balance Sheet and Financials

Webfil Limited Consolidated Balance Sheet (Rs. in Crores)

Webfil Limited Consolidated Profit & Loss Statement (Rs in Crores)

Webfil Limited Consolidated Cash Flow Statement (Rs in Crores)

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

Cash Flow from Operating Activities

The net cash from operating activities increased from ₹7.25 crores in 2024 to ₹10.37 crores in 2025, indicating stronger cash generation from core business operations. The increase is primarily driven by higher net profit before tax (₹3.86 crores vs ₹3.11 crores) and a significant rise in the share of profit from associates/joint ventures (₹7.07 crores vs ₹4.97 crores). Working capital adjustments had mixed effects: while trade receivables increased slightly, inventories rose, and trade payables decreased. Overall, the company has enhanced its operational efficiency, translating accounting profits into real cash inflows.

Cash Flow from Investing Activities

Cash flow from investing activities remained modest but positive, rising slightly from ₹0.29 crores in 2024 to ₹0.31 crores in 2025. The inflows primarily came from dividend receipts (₹0.31 crores) and interest income (₹0.05 crores), while outflows for the purchase of property, plant, and equipment (PPE) were minimal (₹0.05 crores). This indicates that the company’s investing activities are conservative, with limited capital expenditure and steady returns from investments.

Cash Flow from Financing Activities

Net cash used in financing activities was ₹10.68 crores in 2025, slightly higher than ₹7.54 crores in 2024. The outflows were mainly due to repayment of current financial liabilities (₹1.15 crores) and a reduction in bank borrowings (₹1.33 crores). Interest payments decreased slightly to ₹0.39 crores. Additionally, a significant outflow was related to non-current financial assets (₹7.17 crores). Overall, the company is actively reducing debt and managing financing costs, reflecting a conservative approach to leverage.

Net Increase/Decrease in Cash & Cash Equivalents

Despite strong cash generation from operating activities, the net cash and cash equivalents remained almost unchanged at ₹0.0014 crores. This reflects a balance between inflows from operations and outflows for financing and investing activities. The negligible change suggests that while the company generates healthy cash internally, it uses most of it for debt repayment, investments, and other obligations rather than accumulating cash.

Financial Ratios of Webfil Limited.

Summary of Financial Ratios for the year 2025 and 2024.

Current Ratio

The current ratio of Webfil Limited has improved slightly from 1.21 in 2024 to 1.26 in 2025. This indicates a marginal enhancement in the company 's short-term liquidity position, suggesting that the company has slightly more current assets relative to its current liabilities. A current ratio above 1 indicates that the company can comfortably meet its short-term obligations, but the moderate increase shows that liquidity management is steady rather than aggressive.

Debt-Equity Ratio

The debt-equity ratio has decreased from 0.85 in 2024 to 0.58 in 2025, reflecting a significant reduction in reliance on debt financing. This is a positive sign for financial stability, as the company is less leveraged and carries lower financial risk. Equity financing has strengthened relative to debt, which can enhance investor confidence and reduce interest burden.

Debt Service Coverage Ratio

The DSCR has improved markedly from 1.03 to 1.61, showing a strong improvement in the company 's ability to cover debt obligations from operating income. A DSCR greater than 1 indicates that earnings are sufficient to meet debt repayments, and the sharp increase highlights improved operational performance or reduced debt commitments. This is a very positive indicator for creditors and lenders.

Return on Equity

ROE has slightly decreased from 16.34% to 15.68%. This minor decline suggests that the efficiency of generating profits from shareholders’ equity has dipped marginally. While the change is not alarming, it may reflect a slightly lower profitability or increased equity base. The company still maintains a healthy return on equity, indicating reasonable shareholder value creation.

Inventory Turnover Ratio

The inventory turnover ratio increased from 1.21 to 1.52, indicating better management of inventory and faster movement of goods. This improvement reduces holding costs and the risk of obsolescence, suggesting operational efficiency in sales and stock management.

Trade Receivables Ratio

The trade receivables ratio improved from 1.62 to 1.78, showing that the company is collecting its receivables faster. This enhances cash flow and reduces the risk of bad debts, reflecting efficient credit management and improved liquidity.

Trade Payables Ratio

The trade payables ratio has slightly decreased from 1.47 to 1.45, indicating a minor reduction in the period taken to pay suppliers. While this is a small change, it shows that the company is maintaining stable supplier relationships and managing payables efficiently.

Net Capital Ratio

The net capital ratio decreased slightly from 4.51 to 4.35, indicating a minor reduction in the proportion of net working capital to long-term funds. Despite the small decrease, the ratio remains strong, suggesting that the company continues to have adequate capital to support its operations.

Net Profit Ratio

The net profit ratio has decreased marginally from 4.95% to 4.82%, reflecting a slight decline in profitability relative to sales. Although the dip is small, it may indicate increased expenses or cost pressures. Overall, the company maintains a moderate profit margin.

Return on Capital Employed

ROCE has increased from 15.09% to 17.29%, indicating better utilization of the company’s capital to generate profits. This improvement reflects operational efficiency and stronger returns on investments in assets, which is a positive sign for both management and investors.

Return on Investment

ROI has improved significantly from 50% to 60%, showing that the company is generating higher returns on its invested capital. This strong increase indicates effective investment strategies and efficient use of resources to generate profit.