FRACTAL ANALYTICS LTD. 2024-25 Annual Report Analysis

Wed, 4 Mar

FRACTAL ANALYTICS LTD. has announced its results for the year ended March 2025. Let us have a look at the detailed performance review of the company during FY24-25.

FRACTAL ANALYTICS LTD. Income Statement Analysis

• Operating income during the year rose 25.9% on a year-on-year (YoY) basis.
• The company's operating profit increased by 572.9% YoY during the fiscal. Operating profit margins witnessed a fall and down at 12.6% in FY25 as against 2.3% in FY24.
• Depreciation charges increased by 23.0% and finance costs increased by 29.7% YoY, respectively.
• Other income grew by 11.4% YoY.
• Net profit for the year declined by NA YoY.
• Net profit margins during the year grew from 2.5% in FY24 to 8.0% in FY25.

FRACTAL ANALYTICS LTD. Income Statement 2024-25

No. of Mths Year Ending		12 Mar-24*	12 Mar-25*	% Change
Net Sales	Rs m	21,963	27,654	25.9%
Other income	Rs m	456	508	11.4%
Total Revenues	Rs m	22,419	28,162	25.6%
Gross profit	Rs m	516	3,472	572.9%
Depreciation	Rs m	832	1,023	23.0%
Interest	Rs m	445	577	29.7%
Profit before tax	Rs m	-305	2,380	NA
Tax	Rs m	242	174	-28.1%
Profit after tax	Rs m	-547	2,206	NA
Gross profit margin	%	2.3	12.6
Effective tax rate	%	-79.3	7.3
Net profit margin	%	-2.5	8.0

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FRACTAL ANALYTICS LTD. Balance Sheet Analysis

• The company's current liabilities during FY25 stood at Rs 6 billion as compared to Rs 5 billion in FY24, thereby witnessing an increase of 19.9%.
• Long-term debt stood at Rs 3 billion as compared to Rs 3 billion during FY24, a growth of 3.0%.
• Current assets rose 31% and stood at Rs 16 billion, while fixed assets rose 7% and stood at Rs 12 billion in FY25.
• Overall, the total assets and liabilities for FY25 stood at Rs 28 billion as against Rs 23 billion during FY24, thereby witnessing a growth of 20%.

FRACTAL ANALYTICS LTD. Balance Sheet as on March 2025

No. of Mths Year Ending		12 Mar-24*	12 Mar-25*	% Change
Networth	Rs m	11,155	14,147	26.8
Current Liabilities	Rs m	4,794	5,747	19.9
Long-term Debt	Rs m	2,501	2,577	3.0
Total Liabilities	Rs m	23,441	28,015	19.5
Current assets	Rs m	12,404	16,246	31.0
Fixed Assets	Rs m	11,037	11,769	6.6
Total Assets	Rs m	23,441	28,015	19.5

FRACTAL ANALYTICS LTD. Cash Flow Statement Analysis

• FRACTAL ANALYTICS LTD.'s cash flow from operating activities (CFO) during FY25 stood at Rs 4 billion, an improvement of 148.9% on a YoY basis.
• Cash flow from investing activities (CFI) during FY25 stood at Rs -2 billion, an improvement of 20.6% on a YoY basis.
• Cash flow from financial activities (CFF) during FY25 stood at Rs -224 million, an improvement of 85% on a YoY basis.
• Overall, net cash flows for the company during FY25 stood at Rs 2 billion from the Rs -1 billion net cash flows seen during FY24.

FRACTAL ANALYTICS LTD. Cash Flow Statement 2024-25

Particulars	No. of months	12	12	% Change
	Year Ending	Mar-24	Mar-25
Cash Flow from Operating Activities	Rs m	1,595	3,970	148.9%
Cash Flow from Investing Activities	Rs m	-1,501	-1,810	-
Cash Flow from Financing Activities	Rs m	-1,450	-224	-
Net Cash Flow	Rs m	-1,320	1,837	-

Current Valuations for FRACTAL ANALYTICS LTD.

• The trailing twelve-month earnings per share (EPS) of the company stands at Rs 82.2, an improvement from the EPS of Rs -20.8 recorded last year.
• The price to earnings (P/E) ratio, at the current price of Rs 0.0, stands at 0.0 times its trailing twelve months earnings.
• The price to book value (P/BV) ratio at current price levels stands at 0.0 times, while the price to sales ratio stands at 0.0 times.
• The company's price to cash flow (P/CF) ratio stood at 0.0 times its end-of-year operating cash flow earnings.

Per Share Data/Valuations

No. of Mths Year Ending		12 Mar-24*	12 Mar-25*
Sales per share (Unadj.)	Rs	834.5	1,030.3
TTM Earnings per share	Rs	-20.8	82.2
Diluted earnings per share	Rs	-3.2	12.8
Price to Cash Flow	x	0.0	0.0
TTM P/E ratio	x	0.0	0.0
Price / Book Value ratio	x	0.0	0.0
Market Cap	Rs m	0	0
Dividends per share (Unadj.)	Rs	0.0	0.0

Ratio Analysis for FRACTAL ANALYTICS LTD.

• Solvency Ratios

Current Ratio: The company's current ratio improved and stood at 2.8x during FY25, from 2.6x during FY24. The current ratio measures the company's ability to pay short-term and long-term obligations.

Interest Coverage Ratio: The company's interest coverage ratio improved and stood at 5.1x during FY25, from 0.3x during FY24. The interest coverage ratio of a company states how easily a company can pay its interest expense on outstanding debt. A higher ratio is preferable.

• Profitability Ratios

Return on Equity (ROE): The ROE for the company improved and stood at 15.6% during FY25, from -4.9% during FY25. The ROE measures the ability of a firm to generate profits from its shareholders capital in the company.

Return on Capital Employed (ROCE): The ROCE for the company improved and stood at 17.7% during FY25, from 1.0% during FY24. The ROCE measures the ability of a firm to generate profits from its total capital (shareholder capital plus debt capital) employed in the company.

Return on Assets (ROA): The ROA of the company improved and stood at 9.9% during FY25, from -0.4% during FY24. The ROA measures how efficiently the company uses its assets to generate earnings.

Key Ratio Analysis

No. of Mths Year Ending		12 Mar-24*	12 Mar-25*
Current ratio	x	2.6	2.8
Debtors’ Days	Days	89	77
Interest coverage	x	0.3	5.1
Debt to equity ratio	x	0.2	0.2
Return on assets	%	-0.4	9.9
Return on equity	%	-4.9	15.6
Return on capital employed	%	1.0	17.7

To see how FRACTAL ANALYTICS LTD. has performed over the last 5 years, please visit here.