Yogiji Digi Annual Reports, Balance Sheet and Financials

 Yogiji Digi Limited Consolidated Balance Sheet (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Non-Current Assets
Property, Plant And Equipment	81.81	65.83
Capital Work In Progress	31.78	24.04
Right Of Use Assets	1.55	2.05
Intangible Asset	1.61	0.78
Intangible Assets Under Development	2.83	1.13
Other Financial Assets	3.57	2.54
Other Non-Current Assets	4.68	0.94
Deferred Tax Assets (Net)	0.00	0.42
Current Assets
Inventories	115.43	153.81
Trade Receivables	122.62	46.92
Cash And Cash Equivalents	5.26	2.74
Other Bank Balance	4.86	3.96
Other Financial Assets (Others)	55.43	33.16
Other Current Assets	23.22	30.65
Current Tax Assets	0.00	0.00
Total Assets	454.63	368.95
Equity
Equity Share Capital	2.70	1.89
Other Equity	175.41	86.53
Non-Current Liabilities
Borrowings	26.61	23.60
Lease Liability	1.21	1.66
Other Non-Current Liabilities	22.61	22.06
Provision	2.59	1.69
Deferred Tax Liabilities (Net)	0.89	0.00
Current Liabilities
Borrowings	62.24	33.07
Lease Liability	0.45	0.38
Trade Payables - Micro And Small Enterprises	24.44	26.41
Trade Payables - Other Than Micro And Small Enterprises	53.44	40.50
Other Financial Liabilities	5.54	3.64
Other Current Liabilities	71.44	122.42
Provision	0.31	0.23
Current Tax Liabilities (Net)	4.74	4.90
Total Equity And Liabilities	454.63	368.95

 

Yogiji Digi Limited Consolidated Profit & Loss Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Income
Revenue From Operations	479.68	396.53
Other Income	3.99	4.53
Total Income	483.67	401.05
Expenses
Cost Of Material Consumed	318.23	278.31
Changes In Inventories Of Finished Goods, Stock-In-Trade And Work-In-Progress	13.46	16.91
Employee Benefit Expenses	40.12	31.14
Finance Costs	7.69	4.95
Depreciation And Amortisation Expense	7.16	5.14
Other Expenses	57.35	39.70
Total Expenses	443.99	376.15
Profit Before Tax	39.67	24.90
Current Tax	-8.66	-6.08
Tax Adjusted For Earlier Years	-1.51	-0.19
Deferred Tax	-1.47	1.29
Profit For The Year	28.03	19.93
Other Comprehensive Income - Items Not To Be Reclassified To Profit Or Loss
Re measurement Loss On Defined Benefit Obligation	-0.65	-0.12
Tax Effect	0.16	0.03
Total Comprehensive Profit	27.54	19.84
Earnings Per Share
Basic & Diluted	1,057.07	1,331.56

 

Yogiji Digi Limited Consolidated Cash Flow Statement (Rs in Crores)

Particulars	31-03-2025	31-03-2024
Cash Flows From Operating Activities
Net Profit Before Tax	39.67	24.90
Adjustments For:
Finance Cost	7.51	4.83
Interest Income	-0.43	-0.37
Rent Expenses	-0.56	-0.32
Liabilities Written Back	-0.13	-0.20
Balance Written Off	2.76	0.00
Loss/(Gain) On Sale Of Fixed Assets	0.09	-0.09
Depreciation And Amortisation Expenses	7.16	5.14
Operating Profit Before Working Capital Changes	56.07	33.91
Working Capital Adjustments:
Movement In Trade And Other Payables	8.22	14.00
Movement In Inventories	38.38	-6.58
Movement In Trade Receivables	-75.70	-9.93
Movement In Other Current Assets	-15.86	8.60
Movement In Other Current Liabilities And Provisions	-48.64	-16.05
Cash (Used In)/Generated From Operations	-37.53	23.95
Taxes Paid (Incl. TDS, Net Of Refund)	-10.33	-2.93
Net Cash (Used In)/Generated From Operating Activities	-47.85	21.02
Cash Flows From Investing Activities
Purchase Of PPE And Intangible Assets (Incl. Capital Advances/Payables)	-35.97	-22.64
Interest Income	0.43	0.37
Bank Balances Other Than Cash And Cash Equivalents	-0.90	-0.39
Net Cash Used In Investing Activities	-36.44	-22.66
Cash Flows From Financing Activities
Proceeds From Long Term Borrowings From Bank	12.00	12.60
Repayment Of Long Term Borrowings From Bank	-12.85	-11.94
Proceeds From Short Term Borrowings (Net)	33.04	5.11
Issue Of Equity Share Capital (Incl. Securities Premium)	62.14	0.00
Share Application Money Pending For Allotment	0.00	2.14
Interest Paid	-7.51	-4.83
Net Cash Generated From Financing Activities	86.82	3.08
Net Increase In Cash And Cash Equivalents	2.51	1.44
Cash And Cash Equivalents Out Of Business Combination On Acquisition Date	-	0.91
Cash And Cash Equivalents At Beginning Of The Year	2.74	0.38
Cash And Cash Equivalents At End Of The Year	5.26	2.74

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

Cash Flows from Operating Activities

The net profit before tax of Yogiji Digi Limited increased from ₹24.90 crores in 2023–24 to ₹39.67 crores in 2024–25. Similarly, operating profit before working capital changes increased from ₹33.91 crores to ₹56.07 crores. However, due to significant working capital adjustments, cash generated from operations turned negative at ₹37.53 crores in 2024–25, compared with ₹23.95 crores generated in the previous year. After tax payments, net cash used in operating activities amounted to ₹47.85 crores, whereas the company generated ₹21.02 crores in 2023–24. This indicates that despite improved profitability, the company faced difficulties converting its profits into cash, highlighting the need for better working capital and receivables management.

 

Cash Flows from Investing Activities

The net cash used in investing activities increased from ₹22.66 crores in 2023–24 to ₹36.44 crores in 2024–25. The company spent ₹35.97 crores on purchasing property, plant, equipment, and intangible assets, compared with ₹22.64 crores in the previous year. Interest income contributed ₹0.43 crores, while bank balances other than cash and cash equivalents resulted in an outflow of ₹0.90 crores. The increased investing outflow indicates that the company made higher investments in fixed assets during the year. These investments may support future growth and expansion, although they also increased the company 's funding requirements.

 

Cash Flows from Financing Activities

Net cash generated from financing activities increased significantly from ₹3.08 crores in 2023–24 to ₹86.82 crores in 2024–25. The company raised ₹62.14 crores through the issue of equity share capital, including securities premium, and ₹33.04 crores through net short-term borrowings. It also received ₹12.00 crores in long-term bank borrowings and repaid ₹12.85 crores of long-term loans. Interest paid during the year amounted to ₹7.51 crores. The substantial increase in financing cash flow indicates that the company relied heavily on equity capital and borrowings to meet its financial requirements and support investment activities.

 

Net Increase in Cash and Cash Equivalents

The net increase in cash and cash equivalents rose from ₹1.44 crores in 2023–24 to ₹2.51 crores in 2024–25. Consequently, the closing cash and cash equivalents balance increased from ₹2.74 crores to ₹5.26 crores. Despite negative operating cash flow and higher investing expenditure, the company maintained a higher closing cash balance mainly due to substantial financing inflows. Overall, the company improved its closing cash position, but its dependence on external financing and negative operating cash flow indicate that it needs to strengthen internal cash generation and improve working capital management to ensure long-term financial stability.

 

Financial ratios of Yogiji Digi Limited

Particulars	31-03-2025	31-03-2024
Current Ratio	1.47	1.17
Debt-Equity Ratio	0.50	0.64
Debt Service Coverage Ratio	0.61	0.78
Return on Equity Ratio	0.16	0.23
Inventory Turnover Ratio	2.36	2.13
Trade Receivables Turnover Ratio	5.06	10.13
Trade Payables Turnover Ratio	4.20	6.51
Net Capital Turnover Ratio	1.58	1.94
Net Profit Ratio	0.06	0.05
Return on Capital Employed	0.18	0.20

Summary of the Financial Ratios for the years 2025 and 2024:

Current Ratio: The current ratio of Yogiji Digi Limited increased from 1.17 in the financial year 2023–24 to 1.47 in 2024–25. This indicates an improvement in the company 's short-term liquidity position and its ability to meet current liabilities using current assets. However, the ratio remains below the commonly preferred benchmark of 2:1, suggesting that liquidity management requires continued attention.

 

Debt-Equity Ratio: The debt-equity ratio decreased from 0.64 in 2023–24 to 0.50 in 2024–25. This indicates a reduction in the company 's relative dependence on debt financing compared with shareholders ' funds. The lower ratio suggests an improvement in the company 's long-term financial stability and a reduced financial risk associated with borrowings.

 

Debt Service Coverage Ratio: The debt service coverage ratio declined from 0.78 in 2023–24 to 0.61 in 2024–25. This indicates that the company 's ability to generate sufficient earnings to meet its debt repayment obligations weakened during the year. As the ratio is below 1 in both years, the company may face difficulties in covering its debt servicing requirements from the earnings considered in this calculation.

 

Return on Equity Ratio: The return on equity ratio decreased from 0.23 (23%) in 2023–24 to 0.16 (16%) in 2024–25. This indicates that the return generated for shareholders on their invested equity declined during the year. Although the company continued to generate a positive return on equity, the reduction suggests that its efficiency in utilising shareholders ' funds weakened.

 

Inventory Turnover Ratio: The inventory turnover ratio increased from 2.13 times in 2023–24 to 2.36 times in 2024–25. This indicates an improvement in the company 's inventory management and its ability to sell or utilise inventory during the year. The increase suggests slightly faster inventory movement compared with the previous financial year.

 

Trade Receivables Turnover Ratio: The trade receivables turnover ratio declined significantly from 10.13 times in 2023–24 to 5.06 times in 2024–25. This indicates that the company collected its trade receivables less frequently during the year. The decline may suggest slower collection from customers and a longer collection period, which could affect the company 's cash flow and working capital management.

 

Trade Payables Turnover Ratio: The trade payables turnover ratio decreased from 6.51 times in 2023–24 to 4.20 times in 2024–25. This indicates that the company settled its trade payables less frequently during the year. The decline may reflect longer payment periods to suppliers, which could help preserve short-term cash but may also indicate changes in payment practices or liquidity management.

 

Net Capital Turnover Ratio: The net capital turnover ratio declined from 1.94 times in 2023–24 to 1.58 times in 2024–25. This suggests that the company generated less revenue per unit of net working capital compared with the previous year. The decline indicates reduced efficiency in utilising working capital to generate sales and highlights the need for better working capital management.

 

Net Profit Ratio: The net profit ratio improved from 0.05 (5%) in 2023–24 to 0.06 (6%) in 2024–25. This indicates an improvement in the company 's net profitability. For every ₹100 of revenue, the company earned approximately ₹6 as net profit in 2024–25, compared with ₹5 in the previous year. This improvement may reflect better cost control, improved operating performance, or changes in other income and expenses.

 

Return on Capital Employed: The return on capital employed decreased from 0.20 (20%) in 2023–24 to 0.18 (18%) in 2024–25. This indicates a slight decline in the company 's efficiency in generating operating returns from the total capital employed. Although the company continued to earn a positive return on capital, the reduction suggests that the utilisation of long-term funds became somewhat less efficient.