Revenue and Profit Growth
Over the seven-year period ending March 2025, Amba Enterprises’ net sales have shown a robust increase, rising from ₹88.85 crores in 2019 to ₹336.80 crores in 2025. This represents a near fourfold growth, with particularly strong jumps observed between 2021 and 2025. Total operating income mirrored this trend, reflecting the company’s expanding market presence and sales volume.
Operating profit before depreciation and interest (PBDIT) excluding other income also improved significantly, climbing from ₹1.98 crores in 2019 to ₹10.54 crores in 2025. Including other income, operating profit reached ₹11.05 crores in the latest fiscal year, up from ₹2.32 crores six years prior. This growth underscores enhanced operational efficiency despite rising costs.
Profit before tax (PBT) increased from ₹1.54 crores in 2019 to ₹9.96 crores in 2025, while profit after tax (PAT) rose from ₹1.11 crores to ₹7.41 crores over the same period. Earnings per share (EPS) followed suit, improving from ₹0.88 to ₹5.85, indicating greater returns for shareholders.
Quarter after quarter, this Small Cap from the Lifestyle sector delivers without fail! Just added to our Reliable Performers with proven staying power. Stability meets growth here beautifully.
- - Consistent quarterly delivery
- - Proven staying power
- - Stability with growth
See the Consistent Performer →
Cost Structure and Margins
The company’s cost of goods sold, primarily driven by purchase of finished goods, rose in line with sales, increasing from ₹80.57 crores in 2019 to ₹315.62 crores in 2025. Raw material costs remained relatively low, reflecting the company’s business model focused on finished goods procurement. Employee costs showed a gradual increase, consistent with business expansion.
Operating profit margins have remained stable, hovering around 3.1% in recent years, slightly below the peak margin of 4.2% recorded in 2022. Similarly, the PAT margin has maintained a steady range near 2.2%, indicating consistent profitability despite fluctuations in expenses and market conditions.
Balance Sheet Strength and Asset Growth
Amba Enterprises’ total assets have expanded substantially, from ₹21.44 crores in 2020 to ₹105.14 crores in 2025. This growth is largely attributable to increases in current assets, particularly sundry debtors which surged from ₹11.69 crores in 2020 to ₹79.43 crores in 2025, reflecting higher sales on credit. Inventories and short-term loans and advances also increased, supporting operational needs.
Shareholders’ funds have grown from ₹17.14 crores in 2020 to ₹42.50 crores in 2025, driven by accumulated reserves and retained earnings. The book value per share rose from ₹13.54 to ₹33.57, signalling enhanced net worth per equity share. Total liabilities increased in tandem with business scale, with current liabilities rising notably due to trade payables and short-term borrowings, which reached ₹51.52 crores and ₹9.69 crores respectively in 2025.
Cash Flow and Financial Stability
Cash flow from operating activities has been somewhat volatile, with negative cash flows recorded in 2022 and 2024 but a positive ₹5 crores in 2025. The company managed to maintain positive net cash inflows in recent years, ending 2025 with ₹4 crores in cash and bank balances. Financing activities showed mixed trends, with repayments and borrowings fluctuating, reflecting active management of capital structure.
Long-term borrowings have been minimal and declining, indicating a conservative approach to debt. The company’s interest expenses remain low relative to earnings, supporting healthy profitability and financial leverage.
Amba Enterprises or something better? Our SwitchER feature analyzes this Microcap Other Electrical Equipment stock and recommends superior alternatives based on fundamentals, momentum, and value!
- - SwitchER analysis complete
- - Superior alternatives found
- - Multi-parameter evaluation
Summary of Historical Performance
In summary, Amba Enterprises has exhibited strong growth in revenue and profitability over the past several years, supported by a stable cost structure and improving margins. The company’s balance sheet reflects expanding assets and shareholder equity, while maintaining manageable debt levels. Despite some fluctuations in cash flow, the overall financial health remains sound, with consistent earnings growth and increasing book value per share.
Investors seeking exposure to a steadily growing small-cap company with a track record of operational consistency may find Amba Enterprises an interesting proposition, though attention to working capital management and cash flow trends is advisable.
Get 2 full years of MojoOne Premium for only Rs. 12,999. Subscribe for 1 year and we'll add another year FREE. Offer valid for a limited time. Start Saving Now →
