1. The Audited Financial Results set out in compliance with Accounting Standards for the half year and year ended March 31, 2025 together with Statement of Assets & Liabilities and Cash ....
Price
▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.
Awaiting price reaction for this filing.
NAPS Global India Ltd's board, at its meeting on May 30, 2025, approved the audited financial results for the half-year and full year ended March 31, 2025, along with the Statement of Assets & Liabilities and Cash Flow Statement. The statutory auditor (DSMR & Co.) issued an unmodified (clean) opinion on the results. The board also appointed M/s. M. Rupareliya & Associates as Secretarial Auditor and Rajesh K Jain & Co. as Internal Auditor, both for FY 2025-26 and FY 2026-27. Key financials show a strong jump: Profit Before Tax rose to about ₹261.50 lakhs from ₹180.05 lakhs in FY24 (≈45% growth), with Profit After Tax at approximately ₹195.95 lakhs. Total equity strengthened to ₹1,693.86 lakhs (vs. ₹380.62 lakhs), reflecting the fresh equity raised via the IPO. The balance sheet expanded sharply, with total assets rising to ₹2,569.27 lakhs from ₹1,172.96 lakhs, driven by higher inventory (₹641.77 lakhs), trade receivables (₹1,018.70 lakhs) and current investments (₹300 lakhs in mutual funds/deposits parked from IPO proceeds).
Clean audit opinion and a robust post-IPO earnings print with nearly 45% growth in profit before tax is a positive signal for retail shareholders, reinforcing confidence in the recently listed SME. However, the steeply negative operating cash flow of about ₹(854.49) lakhs (worsening from ₹(39.35) lakhs) — caused by a large build-up in inventory and receivables — is a yellow flag worth tracking, though it has been cushioned by ₹1,109.47 lakhs of fresh capital from the IPO.