ANNUAL REPORT FY 2024-25
CIN: U72900PN2023PTC123456
CONFIDENTIAL

INTEGRATED
REPORT 2025

Accelerating India's Hardware Sovereignty

FINANCIAL HIGHLIGHTS

Revenue₹ 4.2 Cr
EBITDA₹ 0.85 Cr
PAT₹ 0.62 Cr
EPS₹ 62.00

OPERATIONAL METRICS

B2B Clients750+
Units Shipped12,500+
SKU Count26040
Employees8

BOARD OF DIRECTORS

AUDITORS

Statutory: Vasavi Ltd
Internal: Grant Thornton Bharat

REGISTERED OFFICE

Warehouse #12, Magazine Chowk,
Dighi, Pune - 411015
Maharashtra, India

MANAGEMENT DISCUSSION & ANALYSIS

Management Discussion & Analysis

1. Economic Overview

The Indian Electronics System Design and Manufacturing (ESDM) sector witnessed robust growth in FY25, driven by the PLI schemes and a global "China Plus One" strategy. The domestic robotics market, specifically, grew at a CAGR of 18%.

V Electronics capitalized on this tailwind by pivoting aggressively from a pure-play B2C e-commerce model to a hybrid B2B infrastructure provider. This strategic shift shielded us from the volatility of consumer discretionary spending.

2. Operational Performance

Supply Chain Resilience: In Q2 FY25, global shortages of microcontroller units (specifically ESP32 and STM32 families) threatened production. Management proactively secured 6-month inventory buffers through direct partnerships with Espressif and STMicro, ensuring zero downtime for our institutional clients.

Manufacturing: We commissioned our new SMT (Surface Mount Technology) line in Pune, increasing our PCB assembly capacity from 500 units/day to 2,500 units/day. This vertical integration improved gross margins by 4%.

3. Segment Reporting

Educational Kits (40% Revenue): Our "Lab-in-a-Box" solution was adopted by 150 new engineering colleges. The curriculum-aligned hardware ensures recurring revenue via annual maintenance contracts (AMCs).

Industrial Components (35% Revenue): Sales of high-torque NEMA motors and LiPo battery packs to agritech drone startups saw a 200% YoY increase.

Hobbyist/Retail (25% Revenue): While a smaller share of the pie, this segment remains our brand engine. The launch of "V-Limited" experimental boards created significant social media virality.

"Our focus for FY26 is clear: Deepen the moat by manufacturing critical sensors domestically, reducing import dependence to less than 40%." — T.S. Rakesh, CEO.

4. Risks and Concerns

Risk Area Mitigation Strategy
Forex Volatility We hedge 50% of our USD exposure via forward contracts to stabilize import costs of semiconductors.
Regulatory Changes Drone components are subject to DGCA regulations. We maintain a dedicated compliance team to ensure all FPV gear is legally compliant.
Technology Obsolescence We invest 12% of revenue back into R&D to stay ahead of rapid changes in the embedded systems landscape.
FINANCIAL STATEMENTS

Consolidated Balance Sheet

As at 31st March, 2025 (Currency: INR Lakhs)

Particulars Note As at 31-03-2025 As at 31-03-2024
I. ASSETS
(1) Non-Current Assets
(a) Property, Plant and Equipment3120.4585.00
(b) Capital Work-in-Progress315.005.00
(c) Intangible Assets445.0010.00
(d) Financial Assets
(i) Investments520.0010.00
(ii) Other Financial Assets610.508.00
Total Non-Current Assets210.95118.00
(2) Current Assets
(a) Inventories7210.0090.00
(b) Financial Assets
(i) Trade Receivables885.0030.00
(ii) Cash and Cash Equivalents9115.5045.00
(c) Other Current Assets1033.5557.00
Total Current Assets444.05222.00
TOTAL ASSETS 655.00 340.00
II. EQUITY AND LIABILITIES
(1) Equity
(a) Equity Share Capital11100.00100.00
(b) Other Equity12280.00110.00
Total Equity380.00210.00
(2) Liabilities
(a) Non-Current Liabilities
(i) Financial Liabilities1340.0020.00
(b) Current Liabilities
(i) Trade Payables14150.0080.00
(ii) Short Term Provisions1525.0010.00
(iii) Current Tax Liabilities1660.0020.00
Total Liabilities275.00130.00
TOTAL EQUITY AND LIABILITIES 655.00 340.00
PROFIT & LOSS STATEMENT

Statement of Profit and Loss

For the year ended 31st March, 2025 (Currency: INR Lakhs)

Particulars Note 2024-25 2023-24
I. Revenue From Operations17420.00170.00
II. Other Income1815.005.00
III. Total Income (I + II)435.00175.00
IV. Expenses
Cost of Materials Consumed19210.00100.00
Purchase of Stock-in-Trade2050.0032.00
Employee Benefits Expense2145.0020.00
Finance Costs225.002.00
Depreciation and Amortization2312.008.00
Other Expenses (Logistics, Marketing)2430.0015.00
Total Expenses352.00177.00
V. Profit Before Tax (III - IV)83.00(2.00)
VI. Tax Expense
(1) Current Tax21.000.00
(2) Deferred Tax0.000.00
VII. Profit After Tax (V - VI)62.00(2.00)

Earnings Per Equity Share

Basic & Diluted (Face value of ₹10 each): ₹ 62.00

Significant Accounting Policies: The accompanying notes form an integral part of the financial statements. Revenue is recognized upon transfer of control of promised products to customers in an amount that reflects the consideration we expect to receive in exchange for those products.

CASH FLOW STATEMENT

Consolidated Cash Flow Statement

For the year ended 31st March, 2025 (Indirect Method)

Particulars Amount (₹ Lakhs)
A. CASH FLOW FROM OPERATING ACTIVITIES
Net Profit Before Tax83.00
Adjustments for: Depreciation12.00
Adjustments for: Finance Costs5.00
Operating Profit before Working Capital Changes100.00
(Increase)/Decrease in Inventories(120.00)
(Increase)/Decrease in Trade Receivables(55.00)
Increase/(Decrease) in Trade Payables70.00
Cash Generated from Operations(5.00)
Income Taxes Paid(21.00)
Net Cash from Operating Activities (A)(26.00)
B. CASH FLOW FROM INVESTING ACTIVITIES
Purchase of Fixed Assets (SMT Line)(45.00)
Purchase of Intangible Assets (IP)(35.00)
Interest Received15.00
Net Cash from Investing Activities (B)(65.00)
C. CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from Long Term Borrowings100.00
Interest Paid(5.00)
Dividend Paid0.00
Net Cash from Financing Activities (C)95.00
Net Increase in Cash and Cash Equivalents (A+B+C) 4.00
Cash and Cash Equivalents at Beginning of Year111.50
Cash and Cash Equivalents at End of Year 115.50
GOVERNANCE & CSR

Shareholding Pattern

As of March 31, 2025, the authorized share capital comprises 10,00,000 Equity Shares of ₹10 each.

CategoryNo. of Shares% Holding
Promoter & Promoter Group650,00065.00%
Foreign Institutional Investors (FII)150,00015.00%
Domestic Institutional Investors (DII)100,00010.00%
ESOP Pool (Employees)50,0005.00%
Public / Others50,0005.00%
TOTAL1,000,000100.00%

CSR Report (Annexure A)

Pursuant to Section 135 of the Companies Act, 2013. V Electronics is committed to bridging the digital divide in technical education.

1. Project: "Code for Future"
We deployed 50 Robotics Labs in government schools across rural Maharashtra. Each lab is equipped with 10 V-Explorer Kits, 3D Printers, and Soldering Stations.

2. E-Waste Management
We organized 12 city-wide collection drives. Over 500kg of Li-ion batteries were safely processed. We achieved a 98% recovery rate of precious metals (Gold, Silver, Copper) from recycled PCBs.

CSR ActivityBudget AllocatedActual Spend
Education Grants₹ 5.00 Lakhs₹ 5.20 Lakhs
Environmental Sustainability₹ 3.00 Lakhs₹ 2.80 Lakhs
Employee Volunteering₹ 1.00 Lakhs₹ 1.00 Lakhs
TOTAL₹ 9.00 Lakhs₹ 9.00 Lakhs