How has been the historical performance of Guj. Raffia Inds?

Nov 25 2025 10:54 PM IST
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Guj. Raffia Inds has experienced a decline in net sales and profitability, with net sales dropping to 30.04 Cr in March 2025 from 39.24 Cr in March 2023. Despite improved cash flow and slight operational profit margin gains, overall financial metrics indicate ongoing challenges.




Revenue and Profitability Trends


Over the seven-year period ending March 2025, Guj. Raffia Inds' net sales have experienced notable fluctuations. The company recorded its highest net sales in fiscal 2019 at ₹47.90 crores, followed by a general decline in subsequent years, reaching ₹30.04 crores in fiscal 2025. This downward trend reflects challenges in maintaining top-line growth, with sales dipping below ₹31 crores in the last two reported years.


Operating profit margins, excluding other income, have remained relatively stable in the 5% to 6.6% range for most years, with a slight dip in fiscal 2024 to 5.11% and a rebound to 5.96% in fiscal 2025. The gross profit margin similarly improved from 4.63% in 2019 to 6.62% in 2025, indicating some efficiency gains in cost management despite lower sales.


Profit after tax (PAT) margins have been modest, fluctuating between 0.98% and 3.07% over the years. The company posted a PAT margin of 1.73% in fiscal 2025, slightly below the previous year’s 1.75%. Earnings per share (EPS) followed a similar pattern, peaking at 2.20 in fiscal 2021 before declining to 0.96 in fiscal 2025, signalling pressure on net profitability.



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Cost Structure and Expenditure


The company’s raw material costs have mirrored the sales trend, decreasing from ₹37.26 crores in 2019 to ₹17.61 crores in 2025. Notably, the increase or decrease in stocks has varied significantly, with a negative adjustment in fiscal 2022 indicating stock build-up, while positive adjustments in other years suggest inventory reductions. Employee costs have gradually increased from ₹1.32 crores in 2019 to ₹2.36 crores in 2025, reflecting possible wage inflation or workforce expansion.


Other expenses have shown volatility, with an unusual negative figure in fiscal 2023, likely due to accounting adjustments, but stabilising around ₹4.67 crores in 2025. Total expenditure excluding depreciation has generally tracked the revenue decline, falling from ₹45.05 crores in 2019 to ₹28.25 crores in 2025.


Balance Sheet and Financial Position


Shareholders’ funds have steadily increased from ₹16.78 crores in 2020 to ₹21.18 crores in 2025, supported by rising reserves which grew from ₹11.05 crores in 2019 to ₹15.77 crores in 2025. The company has successfully reduced its total liabilities from ₹35.72 crores in 2023 to ₹25.37 crores in 2025, with a marked decline in short-term borrowings from ₹10.10 crores in 2023 to ₹0.64 crores in 2025, indicating improved debt management.


Net block of fixed assets has increased from ₹7.64 crores in 2021 to ₹11.09 crores in 2025, suggesting ongoing capital investment. Current assets have fluctuated, with total current assets declining from ₹23.64 crores in 2022 to ₹14.28 crores in 2025, partly due to reduced inventories and sundry debtors. The company’s book value per share has improved steadily, rising from ₹31.05 in 2020 to ₹39.19 in 2025, reflecting enhanced net asset value per share.


Cash Flow and Liquidity


Operating cash flow has been positive in recent years, with ₹7 crores generated in fiscal 2025, up from ₹5 crores in 2024. However, cash flow from investing activities has consistently been negative, reflecting ongoing capital expenditure. Financing activities have seen net outflows in the last two years, indicating debt repayments or dividend payments. The company’s closing cash and cash equivalents stood at ₹2 crores in 2025, a modest increase from ₹1 crore in 2024, signalling cautious liquidity management.



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Summary of Historical Performance


In summary, Guj. Raffia Inds has experienced a challenging period marked by declining sales and fluctuating profitability. Despite these headwinds, the company has managed to maintain positive operating margins and improve its net asset base. Debt levels have been curtailed significantly, enhancing financial stability. Cash flow from operations remains positive, supporting ongoing investment and working capital needs. However, the modest profit margins and EPS contraction in recent years highlight the need for strategic initiatives to revive growth and profitability.


Investors should weigh these factors carefully, considering the company’s steady balance sheet improvements against the backdrop of subdued revenue growth and earnings pressure. The evolving cost structure and cautious liquidity position suggest prudent management, but future performance will depend on market conditions and operational execution.





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