💰 Financial Performance

Revenue Growth by Segment

Revenue from operations for the trading of bearings segment was INR 0 in FY25, showing 0% growth compared to INR 0 in FY24. The company reported no sales of bearings during the year.

Geographic Revenue Split

Not disclosed in available documents; however, the company is domiciled in India with its registered office in Mumbai, Maharashtra.

Profitability Margins

Net Profit Margin is not applicable due to zero operational revenue. The company reported a Total Comprehensive Loss of INR 16,36,844 in FY25, which is a 7.47% improvement from the loss of INR 17,68,972 in FY24.

EBITDA Margin

EBITDA is negative as total income of INR 4,00,790 (entirely from Other Income) was insufficient to cover operating expenses. Other Income decreased by 12.23% YoY from INR 4,56,618 in FY24.

Capital Expenditure

Historical CapEx for FY25 was INR 0. The company does not own any Property, Plant, and Equipment (PPE) or intangible assets as of March 31, 2025.

Credit Rating & Borrowing

Not disclosed in available documents. The company reported no loans or borrowings under Section 185 or 186 of the Companies Act.

⚙️ Operational Drivers

Raw Materials

Not applicable as the company is a trading entity and reported zero purchases of stock-in-trade (INR 0) in FY25.

Import Sources

Not applicable; no procurement activity was recorded in the financial statements for FY25.

Key Suppliers

None identified; the company reported zero purchases of stock-in-trade for the period ended March 31, 2025.

Capacity Expansion

The company has 0 MT/units of installed capacity as it is a trading firm with no manufacturing facilities or Property, Plant, and Equipment.

Raw Material Costs

Raw material/purchase costs were INR 0 in FY25, representing 0% of revenue due to the lack of trading activity.

Manufacturing Efficiency

Capacity utilization is 0% as the company has no manufacturing assets and reported no operational revenue.

Logistics & Distribution

Distribution costs were 0% of revenue as no sales were executed during the financial year.

📈 Strategic Growth

Expected Growth Rate

0%

Growth Strategy

The company appears to be in a transition phase, having changed its name to Satani Bearings Limited in January 2026. Growth would require a complete restart of trading operations or a pivot to a new business model, as current revenue is zero.

Products & Services

The company is registered to trade in Bearings, although no products were sold in FY25.

Brand Portfolio

Satani Bearings (formerly Deccan Bearings).

New Products/Services

No new product launches were disclosed; the company remains non-operational in its core segment.

Market Expansion

No market expansion plans were disclosed in the provided documents.

Market Share & Ranking

The company holds a negligible market share in the bearings industry due to zero operational turnover.

Strategic Alliances

None disclosed; the company has no subsidiaries and is not a subsidiary of any other company.

🌍 External Factors

Industry Trends

The bearings industry is generally driven by automotive and industrial demand; however, the company is not currently participating in this growth due to its non-operational status.

Competitive Landscape

The company is currently inactive and does not compete effectively with active bearing traders or manufacturers.

Competitive Moat

The company lacks a competitive moat, as it has no proprietary technology, no manufacturing assets, and zero current market share.

Macro Economic Sensitivity

Highly sensitive to the ability to resume operations; current survival depends on Other Income of INR 4,00,790, which is sensitive to interest rate fluctuations.

Consumer Behavior

Not applicable as the company has no active sales to consumers or industrial clients.

Geopolitical Risks

Minimal direct impact currently due to the lack of active international trade or operations.

⚖️ Regulatory & Governance

Industry Regulations

Subject to the Companies Act, 2013 and Ind AS. The auditor noted that maintenance of cost records under Section 148(1) has not been prescribed for the company's current activities.

Environmental Compliance

ESG compliance costs were not disclosed; the company has no manufacturing footprint to trigger significant environmental norms.

Taxation Policy Impact

The company reported a Deferred Tax Asset of INR 0. It is subject to Indian corporate tax laws, though it currently operates at a loss.

Legal Contingencies

The company has no pending litigations as per the auditor's report and management certificates.

⚠️ Risk Analysis

Key Uncertainties

The primary uncertainty is the company's ability to continue as a going concern given zero operational revenue and a net loss of INR 16.37 Lakhs.

Geographic Concentration Risk

100% of the registered operations are concentrated in Mumbai, India.

Third Party Dependencies

High dependency on 'Other Income' sources to fund minimal administrative expenses and maintain the corporate shell.

Technology Obsolescence Risk

High risk; the company has no investment in technology or modern manufacturing/trading infrastructure.

Credit & Counterparty Risk

Minimal operational credit risk as there are no trade receivables (INR 0); however, there is exposure in Short-term loans and advances of INR 5,93,000.