Analysing the Financial Performance of Aditya Consumer Marketing Ltd

. Introduction
Brief Introduction of the Company
Aditya Consumer Marketing Limited runs a mix of retail and service businesses across India. Supermarkets form one part of its work, while food outlets make up another. Instead of focusing on just one area, it also manages beauty care through salon and spa. Most of these activities cluster in the state of Bihar. The business sticks close to local demand.
Industry Overview
Operating across retail and hospitality,the business covers groceries, eating spots, plus wellness offerings. In India, this field stays split into many small players though it expands fast because cities grow, people earn more money, lifestyle shifts push new demand.
Purpose of the Analysis
A look at how the company runs day to day sets the stage - peeling back layers like leadership quality, hidden danger, what might come next. Performance isn’t just numbers on a screen it is shaped by who is in charge, how problems are handled, where things could go off track.
2. Company Overview
Background and History
Started life twenty five days into July two thousand two, taking form beneath the of Patna, in Bihar. A business set up privately, standing firm without public backing or traded share.Built from ground choice made far from spotlight noise. The shift to a publicly traded setup
Listed on the Bombay Stock Exchange BSE 540146.A small grocery store started it all, then over time pieces of different work slipped in beside the original.
Business Model
Retail (supermarket)
Hospitality (restaurant, takeaway service)
Salon & wellness service
Spreading things out cut reliance on just one source of income, which keeps running smoother.
Key Product and Service
9to5 supermarket fmcg groceries household good
9to9 Salon & Spa beauty and wellness service
A place where meals are made for people who come to eat this cover spots that follow a set menu across different cities, like Yo! China ,Take Away Express Quick Service Food,Banquet and Conference Halls for Event and Corporate Function.
Market Position
Regional offices across Bihar including Patna Gaya Darbhanga and Muzaffarpur
Operates 30+ outletsacross segment
A fresh presence in the region, building awareness through steady delivery of retail and service. One step at a time, it's becoming known without shouting about it. Not loud, just clear in what it offers. Each move adds visibility, slowly shaping how people see it. Recognition grow not by accident, but by showing up consistently
3. Promoters / Founder

Name | Background | Role |
Yashovardhan Sinha | Experienced in banking and business | Leads company strategy and expansion |
Vandana Sinha | Business professional | Supports management and decisions |
Meena Sharma | Business background | Involved in growth and operations |
4. Financial Statement Analysis

A. Income Statement Analysis (₹ Crore)
Particular | 2023 | 2024 | 2025 |
Revenue | 96.86 | 93.37 | 97.41 |
Net Profit | 1.22 | -3.07 | -3.83 |
Insight:
Revenue remained unchanged, profit declined and turned into losses in the last two years.
B. Balance Sheet Analysis (2025)
The company's total assets have decreased over time, showing a declining asset base. Equity has weakened due to continuous losses, while debt has slightly reduced. Overall, the financial position appears stressed.
C. Cash Flow Statement Analysis (2025)
Component | Status |
Operating Cash Flow | Weak |
Investing Cash Flow | Slight inflow |
Financing Cash Flow | Outflow |
Insight:
Cash generation from operation is poor, and the company is using fund to repay debt.
D. Key Financial Ratio (2025)
Category | Ratio | Value |
Profitability | Net Profit Margin | Negative |
Liquidity | Current Ratio | ~2 |
Leverage | Debt-to-Equity | ~0.26 |
Efficiency | Asset Turnover | ~2.6x |
E. Year on Year Comparison (₹ Crores)
Particulars | 2023 | 2024 | 2025 |
Revenue | 96.86 | 93.37 | 97.41 |
Net Profit | 1.22 | -3.07 | -3.83 |
Total Asset | 46.90 | 39.97 | 36.75 |
Borrowing | 9.74 | 6.30 | 5.46 |
5. Key Insights And Interpretation
Strength
Regional brand strength in Bihar
Wideproduct and service portfolio
Establishedsupplier network and customer base
ISO-certified operations ensuring quality standards
Weaknesses
Heavy concentration in Bihar
Limited reach across the country when stacked against major store network
Held back by rental space, expense climb without pause. Tied to rented spots, steady outflow grow harder to ignore
Operational complexity due to multiple business segment.
Risk Factor
Facing pressure as big stores across the country grow stronger. Online shopping adds strain too, changing how people buy thing.Economic slowdown affecting discretionary spending (restaurants, salon)
Financial performance volatility(recent loss reported)
High dependence on regional market conditions
Future Outlook
Expanding beyond Bihar
Focus onprivate labels and brand building
More people shopping at stores that are neatly run helps businesses grow. Alongside this, faster meal options draw bigger crowds too
6. Conclusion
Final evaluation of financial health
Aditya Consumer Marketing Limited holds middle ground financially. Revenue climbs here and there, yet profit jumps around without a pattern sign of strain in daily operation and spending control.
Investment or performance perspective
A mix of business types stand out. Solid footing across local markets matters too. Room to grow is part of the picture. Future steps could go far.Pricing margin tight. Some areas offer fewer chances to grow.
7.Data Source
https://www.screener.in/company/540146/