Acme Technologies Ltd  ·  FY 2024-25  ·  Standalone Financial Statements
Sample Data
Year
View
Period
FY 2024-25 · Annual
Revenue & EBITDA — Monthly Annual
Revenue EBITDA
Margin Trends %
Gross % EBITDA % PAT %
Period Summary
Top 5 Customers by Revenue
CustomerVerticalRevenue (Cr)GM %Status
TechCorp GlobalBFSI52.434.2%Healthy
FinServ IndiaBFSI41.828.6%Healthy
RetailMaxRetail36.219.4%Watch
ManuCo LtdMfg28.722.8%Healthy
GovProject AGovt21.33.8%Low Margin
Budget vs Actuals — FY 25
HeadBudgetActualVariance
Revenue₹270 Cr₹284.6 Cr+5.4%
Employee Cost₹98 Cr₹88.4 Cr+9.8%
S&M Expenses₹24 Cr₹22.1 Cr+7.9%
Capex₹18 Cr₹15.6 Cr+13.3%
EBITDA₹56 Cr₹35.2 Cr-37.1%
Statement of Cash Flows · FY 2024-25
Indirect Method · IND AS 7 · ₹ Lakhs
Operating Cash Flow
₹48.2 Cr
OCF/PAT = 1.86x
Investing Cash Flow
₹(17.5) Cr
Capex + FD investments
Financing Cash Flow
₹(18.6) Cr
Debt repayment + dividend
Statement of Cash Flows — Indirect Method IND AS 7Year ended 31 March 2025
ParticularsFY 2024-25 (₹L)FY 2023-24 (₹L)
A. Cash Flow from Operating Activities
Profit Before Tax3,3962,316
Adjustments for non-cash / non-operating items:
Add: Depreciation & Amortisation612580
Add: Finance Costs196244
Add: ESOP Charge (IND AS 102 — non-cash)248192
Add: ECL Provision movement3224
Add: Gratuity provision (IND AS 19)8472
Less: Interest income on FDs / MFs(520)(420)
Less: Profit on sale of investments(82)(48)
Operating Profit before working capital changes3,9662,960
Changes in working capital:
(Increase) in Trade Receivables(360)(480)
(Increase) in Inventories(44)(36)
(Increase) in Loans & Advances(140)(80)
Decrease in Other Current Assets64(120)
Increase in Trade Payables180240
Increase in Other Current Liabilities172148
Cash generated from operations3,8382,632
Income Tax paid (net of refunds)(616)(488)
Net Cash from Operating Activities (A)4,8222,144
B. Cash Flow from Investing Activities
Purchase of PPE, CWIP & Intangibles(680)(560)
Proceeds from disposal of PPE18060
Purchase / maturity of Fixed Deposits (net)(980)(1,200)
Purchase of Mutual Funds (net)(420)(320)
Investment in subsidiaries / associates(420)—
Interest received on FDs520420
Dividend received4836
Net Cash from Investing Activities (B)(1,752)(1,564)
C. Cash Flow from Financing Activities
Repayment of Long-Term Borrowings(720)(640)
Repayment of Lease Liabilities (IND AS 116)(372)(348)
Net movement in Short-Term Borrowings(300)200
Finance costs paid(196)(244)
Dividend paid(280)(200)
ESOP proceeds on exercise812
Net Cash from Financing Activities (C)(1,860)(1,220)
Net Increase / (Decrease) in Cash (A+B+C)1,210(640)
Opening Cash & Cash Equivalents72712
Closing Cash & Cash Equivalents (Note 19)1,28272
Free Cash Flow = Operating CF (₹4,822L) − Capex (₹680L) = ₹4,142L (₹41.4 Cr) · Cash conversion ratio = OCF/PAT = 1.86x (healthy > 1.0x)
MIS Report — Monthly P&L · FY 2024-25
Month-wise Revenue · Gross Profit · EBITDA · PAT · Margins · ₹ Lakhs
Monthly MIS — P&L (₹ Lakhs)Annual
Balance Sheet · As at 31 March 2025
Vertical format · Schedule III · IND AS · ₹ Lakhs · With Notes to BS
Balance Sheet as per Schedule III — IND AS | As at 31 March 2025 | FY 2024-25 Annual
Balance Sheet Schedule III — IND ASAcme Technologies Ltd · CIN: U72000MH2010PLC123456
ParticularsNote31 March 2025 (₹L)31 March 2024 (₹L)
I.  Equity & Liabilities
(1) Shareholders' Funds
Equity Share Capital11,0001,000
Other Equity214,84012,964
Sub-total — Shareholders' Funds15,84013,964
(2) Non-Current Liabilities
Long-Term Borrowings32,4803,200
Lease Liabilities — NC (IND AS 116)48401,020
Deferred Tax Liabilities (Net)5312284
Long-Term Provisions5A248196
Sub-total — Non-Current Liabilities3,8804,700
(3) Current Liabilities
Short-Term Borrowings6500800
Trade Payables — MSME7840720
Trade Payables — Others71,3001,240
Other Financial Liabilities8824762
Other Current Liabilities9404352
Short-Term Provisions9A280240
Current Tax Liabilities (Net)210188
Sub-total — Current Liabilities4,3584,302
Total Equity & Liabilities24,07822,966
II.  Assets
(1) Non-Current Assets
Property, Plant & Equipment103,8404,120
Capital Work-in-Progress10A180240
Right-of-Use Assets (IND AS 116)119601,160
Intangible Assets12620480
Financial Assets — Investments (NC)131,200980
Financial Assets — Other (NC)14240200
Non-Current Tax Assets (Net)140120
Other Non-Current Assets15240220
Sub-total — Non-Current Assets7,4207,520
(2) Current Assets
Inventories16424380
Financial Assets — Current Investments (MF)172,4302,010
Financial Assets — Trade Receivables183,4803,120
Financial Assets — Cash & Cash Equivalents191,2821,028
Financial Assets — Bank Balances other than above206,8205,840
Financial Assets — Loans21960820
Current Tax Assets (Net)10888
Other Current Assets231,1541,160
Sub-total — Current Assets16,65814,446
Total Assets24,07821,966
Figures in brackets denote credit / negative balances. Previous year figures regrouped where necessary.
Statement of Profit & Loss · Year ended 31 March 2025
Schedule III · IND AS · Includes OCI · EPS per IND AS 33 · ₹ Lakhs
Statement of Profit & Loss Schedule III — IND ASYear ended 31 March 2025
ParticularsNoteFY 2024-25 (₹L)FY 2023-24 (₹L)
I.  Income
Revenue from Operations2028,46024,040
Other Income21680520
Total Income (I)29,14024,560
II.  Expenses
Cost of Services / Materials Consumed2213,63611,820
Employee Benefits Expense238,8407,480
Finance Costs24196244
Depreciation & Amortisation25612580
Other Expenses262,4602,120
Total Expenses (II)25,74422,244
III.  Profit
Profit Before Tax (I − II)3,3962,316
Current Tax (25%)776520
Deferred Tax Charge / (Credit)2816
Profit After Tax (PAT)2,5921,780
IV.  Other Comprehensive Income (IND AS 1)
Remeasurement of Defined Benefit Obligation (IND AS 19)(248)(192)
Income Tax on OCI6248
Other Comprehensive Income (Net of Tax)(186)(144)
Total Comprehensive Income2,4061,636
V.  Earnings Per Share (IND AS 33) — Face Value ₹5
Basic EPS (₹)12.968.90
Diluted EPS (₹)12.588.64
Weighted Average Shares (Basic)2,00,00,0002,00,00,000
Notes to Accounts · FY 2024-25
Notes 1–26 · IND AS disclosures · Trial Balance derived · Schedule III
Sample Data
Note 1 — Share Capital₹ Lakhs
Particulars31 Mar 202531 Mar 2024
Authorised
2,00,00,000 Equity Shares of ₹5 each1,0001,000
Issued, Subscribed & Paid-up
2,00,00,000 Equity Shares of ₹5 each, fully paid1,0001,000
Total Share Capital1,0001,000
Note 2 — Other Equity
Particulars31 Mar 202531 Mar 2024
Securities Premium Reserve4,2004,200
General Reserve2,6402,640
Retained Earnings8,0006,124
ESOP Reserve (IND AS 102)248192
OCI — Remeasurement of DBO (Net of Tax)(248)(192)
Total Other Equity14,84012,964
Note 10 — Property, Plant & Equipment (IND AS 16)
Asset ClassGross BlockAccum. DepnNet Block 2025Net Block 2024
Plant & Machinery42,000(8,200)33,80036,400
Computers & Peripherals4,800(2,600)2,2002,800
Furniture & Fixtures3,200(1,400)1,8002,100
Vehicles2,400(960)1,4401,680
Total PPE52,400(13,160)3,8404,120
Note 18 — Trade Receivables (IND AS 109 — ECL)
AgeingGross (₹L)ECL ProvisionNet (₹L)
Outstanding ≤ 30 days1,820—1,820
Outstanding 31–60 days940(12)928
Outstanding 61–90 days480(24)456
Outstanding 91–180 days240(60)180
Outstanding > 180 days160(64)96
Total Trade Receivables3,640(160)3,480
Note 23 — Employee Benefits Expense (IND AS 19 & IND AS 102)
ParticularsFY 2024-25FY 2023-24
Salaries, Wages & Bonus7,3406,200
Contribution to PF & ESIC640542
Gratuity Expense (IND AS 19 — Actuarial)420356
Share-based Payment Expense (IND AS 102 — ESOP)248192
Staff Welfare, Training & Development192190
Total Employee Benefits Expense8,8407,480
Note 20 — Revenue from Operations (IND AS 115)
ParticularsFY 2024-25FY 2023-24
IT Services & Projects (Fixed Price + T&M)19,62416,584
Managed Services / SaaS / AMC8,8367,456
Total Revenue from Operations28,46024,040
Treasury & Liquidity Report · As at 31 March 2025
Bank Accounts · FDs · Mutual Funds
Cash & Bank
₹12.8 Cr
5 accounts · Note 19
Fixed Deposits
₹68.2 Cr
Avg 7.56% · Note 20
Mutual Funds
₹24.3 Cr
Liquid / MM · Note 17
Total Liquidity
₹105.3 Cr
14 months runway
Bank Accounts — Note 19 Cash & Cash Equivalents
BankAccount No.TypeBalance (₹L)Balance (₹ Cr)Status
HDFC Bank LtdXXXX-4521Current4824.82Active
ICICI Bank LtdXXXX-3310Current3613.61Active
State Bank of IndiaXXXX-7782Current2442.44Active
Kotak Mahindra BankXXXX-9901Savings/Sweep1531.53Sweep
Cash in Hand—420.42Cash
Total Cash & Cash Equivalents1,28212.82
Fixed Deposit Register — Note 20 Bank Balances other than Cash & CE
BankFD ReferencePrincipal (₹L)Rate %Start DateMaturity DateMaturity Amt (₹L)Status
HDFC BankFD-2024-0011,5007.75%01 Apr 202431 Mar 20251,616Matured
ICICI BankFD-2024-0022,0007.60%01 Jul 202430 Jun 20252,15491d
State Bank of IndiaFD-2024-0031,8207.50%01 Oct 202430 Sep 20251,957Active
Axis BankFD-2025-0011,5007.40%01 Jan 202531 Dec 20251,611Active
Total Fixed Deposits6,8207.56 avg7,338
Mutual Fund Holdings — Note 17 Current Investments at FVTPL
Fund NameCategoryAMCUnitsNAV (₹)Market Value (₹L)Cost (₹L)Unrealised Gain
HDFC Liquid Fund — GrowthLiquidHDFC AMC8,42,3103,842.101,4421,400+3.0%
ICICI Pru Money Market FundMoney MarketICICI AMC4,21,1502,314.60988950+4.0%
Total Mutual Funds2,4302,350+3.4%
All ratios computed from FY 2024-25 audited financials. Benchmark: industry / RBI guidance.
Liquidity RatiosShort-term solvency
Profitability RatiosEarnings quality
Leverage & CoverageDebt capacity
Efficiency RatiosAsset utilisation
DuPont ROE Decomposition
Net Profit Margin
9.1%
PAT ÷ Revenue
×
Asset Turnover
1.42×
Revenue ÷ Assets
×
Equity Multiplier
1.52×
Assets ÷ Equity
=
Return on Equity
19.7%
FY24: 14.2%
Adjust assumptions to model FY 2025-26 outcomes. Base case uses FY25 actuals.
Revenue & Cost Assumptions — FY 2025-26
Revenue growth rate19%
Gross margin change (pp)+1.0pp
Employee cost growth15%
Other opex growth10%
Effective tax rate (%)25%
Interest income on FDs (₹L)₹600L
FY 2025-26 Projected Output
MetricFY25 ActualFY26 ProjectedΔ
PAT Sensitivity Matrix₹ Cr
Cash Conversion Cycle
45 days
DSO 45 − DPO 38 + DIO 12
Net Working Capital
₹123 Cr
Current Assets − Liabilities
Current Ratio
2.14×
vs 1.88× LY
Quick Ratio
2.04×
vs 1.77× LY
Working Capital Metrics vs Benchmarks
Debtor Ageing ECL watch
Bucket₹ Lakhs% of TotalRisk
0–30 days1,82050.0%Low
31–60 days94025.8%Low
61–90 days48013.2%Medium
91–180 days2406.6%Medium
>180 days1604.4%High
Total3,640100%ECL ₹160L
Creditor Ageing & MSME Compliance
Bucket₹ LakhsTypeStatus
Within 30 days1,280MSME + OthersCompliant
31–45 days560OthersWithin terms
46–60 days220OthersReview
MSME overdue >45 days80MSMEMSMED Act risk
Total Payables2,140DPO 38d avg
Critical
2
Immediate action
Warnings
4
Within 30 days
Info
4
FYI items
All Clear
18
No action needed
Active Alerts2 critical
Bank Covenant MonitorAll compliant
CovenantLenderThresholdCurrentStatusHeadroom
DSCRHDFC Bank>1.50×4.82×Compliant3.32× buffer
Debt / EBITDASBI<3.0×0.84×Compliant2.16× buffer
Current RatioHDFC Bank>1.20×2.14×Compliant0.94× buffer
Minimum Net WorthSBI₹100 Cr₹158 CrCompliant₹58 Cr buffer
Due This Month
3
Needs attention
Due Next 30 Days
5
Plan ahead
Completed YTD
28
100% on time
Annual Filings Left
4
FY25 closures
Compliance Calendar — Q1 FY 2025-26April – June 2025
Board Pack — FY 2024-25 Financial Review
One-page executive summary · For Board / Audit Committee / Investors
Acme Technologies LtdBoard Meeting — May 2025
FY 2024-25 · Standalone · IND AS
Key Performance Indicators
Revenue
₹284.6 Cr
+18.4% YoY
Gross Profit
₹148.2 Cr
GM 52.1%
EBITDA
₹35.2 Cr
12.4% margin
PAT
₹25.9 Cr
9.1% margin
EPS Basic
₹12.96
vs ₹8.90 LY
Free Cash Flow
₹41.4 Cr
OCF/PAT 1.86×
Total Liquidity
₹105 Cr
14 months runway
ROCE
22.1%
vs 17.8% LY
Management Commentary
Revenue grew 18.4% to ₹284.6 Cr driven by IT Services (+19.6%) and Managed Services (+19.3%). 18 new customer additions.
EBITDA margin expanded to 12.4% (from 10.9%). Employee cost as % of revenue held flat at 31.1%. Gross margin improved 130 bps to 52.1%.
Free Cash Flow ₹41.4 Cr. OCF/PAT = 1.86×. Treasury ₹105 Cr. All bank covenants met. Net Cash (debt-free).
Customer concentration risk: Top 10 customers = 64.8% of revenue. GovProject A margin 3.8% — recommend repricing or exit.
HDFC FD ₹15 Cr matured 31 Mar 2025 — renewal pending. MSME payables overdue >45 days ₹80L — MSMED Act exposure.
FY26 Guidance: Revenue ₹340 Cr (+19.5%), EBITDA margin 14.5%, headcount +220, capex ₹22 Cr.
Proposed Board Meeting Agenda
#Agenda ItemNaturePresenterTime
1Adoption of Audited Financial Statements FY 2024-25ApprovalCFO20 min
2Statutory Auditor Report & CARO 2020ReviewAuditor15 min
3Final Dividend — ₹1.40 per shareApprovalCFO10 min
4FY 2025-26 Budget & Business PlanDiscussionCEO + CFO30 min
5Treasury Policy — FD renewal & MF allocationDiscussionCFO15 min
6MSME payable overdue — settlement planActionCFO10 min
7ROC Filings — AOC-4 & MGT-7 statusUpdateCS10 min
Two data modes: Upload a Trial Balance Excel (auto-populates all statements) or connect via REST API.
Layer 1 · Source
Trial Balance
Opening balances + 12 months × Dr/Cr per ledger. Export from Tally, SAP, Zoho Books.
28 cols · 1 sheet · monthly
Layer 2 · Map
Ledger Master
Pre-seeded 90+ IND AS mappings. Each ledger → Note No + BS/PL section + treasury type.
Pre-seeded · customisable
Layer 3 · Compute
Period Engine
BS = cumulative. P&L = selected months. All period views from same TB — no re-upload.
Monthly → Q → H → Annual
Layer 4 · Output
All Reports
MIS, Balance Sheet, P&L, Notes 1–26, Treasury — all live from same TB.
6 reports · 1 upload
Not derivable from TB: PPE Gross Block / Asset Register · IND AS 19 Actuarial DBO · ECL invoice-level ageing · IND AS 102 ESOP register · IND AS 116 Lease schedules.
Option 1 — Upload Trial Balance (Monthly)
Template has 3 sheets: Trial_Balance — 28 columns: Ledger_Code, Ledger_Name, Opening_Dr, Opening_Cr, then Apr_Dr … Mar_Cr.
📂
Drop Trial Balance Excel here or click to browse
Supports .xlsx — Trial_Balance sheet required
Option 2 — REST API Connection
Supports: SAP · Oracle · Tally · Zoho Books · QuickBooks · Custom ERP