FINANCIAL ANALYSIS REPORT SPRIGHT AGRO LIMITED

1. Introduction

Brief Company Overview

A player in India’s agricultural sector, Spright Agro Limited operates across trading and food production. Moving beyond basic sourcing, it handles raw materials through processing before sending them into supply chains. Rather than focusing on one stage, its work spans buying, refining, and delivering farm-derived goods. From harvest to market, the firm manages multiple steps in the journey of staple crops.

Through its function in linking growers, vendors, and market destinations, it supports the flow of goods across farming systems. While enabling coordination between producers and buyers, it shapes how products move from soil to sale points.

Industry Overview

Farming feeds both mouths and markets across India, shaping livelihoods alongside gross domestic product. With more people reaching for ready-to-eat options and supply chains tightening their reach, companies in this space are likely to see gradual growth.

Farm work rolls on despite downpours arriving late or too early. Even so, profits shift when buyers suddenly pay less. Crops grow under watchful eyes - regulators drop new conditions out of nowhere. Still, planting goes forward because fields wait for no one. Sun or storm, each season plays out differently than expected. Sellers find themselves caught when demand dips overnight. Rules change again, pushing farmers to alter old routines. Yet rows keep getting sown, come drought or flood.

Purpose of the Analysis

This report looks at Spright Agro Limited’s financial and operational management using core ratios and figures. Not just totals, but how money moves shows clearer signs of how the business really works. Trends carry more weight than single snapshots since performance evolves across periods. Even when surroundings affect results, measuring against sector norms adds perspective. When information is clear enough, what stands out - good or weak - comes from close review, not exaggeration.

2. Company Overview

Background and History

Beginning life as a modest venture, Spright Agro Limited stepped into the realm of agro trading and food processing. Growth followed, marked by broader offerings alongside a more resilient reach across markets.

Business Model

The company follows a trading + processing model.

Revenue is generated from:

• Agro commodity trading
• Food product sales
• Distribution operations

Key Products and Services

• Agricultural commodities
• Processed food products
• Trading services

Market Position

Despite its modest size, the firm works within agriculture where structured distribution networks are gaining traction. Growth could follow as more buyers seek reliable sources of supply.

3. Promoter or Founder Overview

Behind the business stand seasoned experts from farming and commerce, working to grow activities while streamlining how goods move through the system. Their efforts aim at smoother processes instead of just bigger scale. Experience shapes decisions here, where upgrading delivery networks matters more than rapid expansion. Operations evolve slowly, guided by deep field knowledge rather than trends. Improvement comes piece by piece, driven by those who understand both soil and market.

4. Financial Statement Analysis

Income Statement Analysis

Revenue Trends

From one year to the next, revenue rose steadily - 85 crore in 2023, then 110 by 2024, reaching 135 in 2025. Growth appears tied to broader reach in trade and delivery networks. Performance suggests operations are gaining ground each fiscal cycle. Expansion seems consistent, not sudden or irregular across the period shown. Each increase builds on prior momentum without signs of slowdown.

Profitability

Three years show rising profits: ₹3 crore in 2023, then ₹6 crore by 2024, followed by ₹9 crore in 2025. Growth trend climbs, hinting at smoother operations alongside expanding scale benefits.

Balance Sheet Analysis

Looking at the numbers, assets grew from ₹95 crore in 2023 to ₹145 crore by 2025. Liabilities rose too, yet stayed below asset growth - starting at ₹60 crore, ending at ₹75 crore. Equity began at ₹35 crore; then increased each year, reaching ₹70 crore in the third period. While expansion shows through higher totals, borrowing remains present though not dominant.

Key Financial Ratios

Ratio Trends 2023–2025 Net Profit Margin Improves from 3.5% to 6.6% Debt to Equity Declines from 1.71 to 1.07 Current Ratio Rises from 1.3 to 1.5 and ROE Increases from 8% to 13%.

A sharp rise in earnings marks Spright Agro Limited’s recent path, though caution remains due to mid-level fiscal exposure. Growth unfolds year after year, driven by stronger sales that reflect widening market reach.

Still, debt remains elevated compared to peers - requiring close oversight. Profit margins have climbed, pointing toward stronger performance lately.

5. Key Insights

• Strong revenue growth
• Improving profitability
• Moderate to high debt risk
• Growth potential in agro sector

6. Conclusion

Despite solid signs of progress, caution remains necessary due to rising liabilities. Growth prospects tie closely to how well operations adapt and scale across farming sectors. Financial results have strengthened recently, though challenges within the agricultural space persist. Watchful oversight may help manage exposure to sector-specific pressures.

7. Reference

•Financial performance data is collected from Moneycontrol.

•Key ratios and analysis are referred from Screener.

•Business model details are taken from company filings.

•Annual reports are used for detailed financial information.

•Additional disclosures are referred from Bombay Stock Exchange.