šŸ’° Financial Performance

Revenue Growth by Segment

Standalone revenue from operations grew 29.11% YoY to INR 9.81 Cr. Consolidated revenue grew 18.46% YoY to INR 14.65 Cr. Segment reporting is not applicable as the company is solely engaged in granting loans and making investments.

Profitability Margins

Standalone Operating Profit Margin decreased from 57.87% to 46.44% (a 19.77% drop) due to EBIT growth lagging revenue growth. Net Profit Margin fell from 30.53% to 22.07% (a 28% drop).

EBITDA Margin

Operating Profit Margin is 46.44%, down from 57.87% YoY. Core profitability was impacted by finance costs, which caused the Interest Coverage Ratio to drop 37.67% to 2.71.

Credit Rating & Borrowing

Credit rating not disclosed. Debt-Equity ratio is 0.19, up 6% YoY from 0.18 due to new borrowings taken during the year.

āš™ļø Operational Drivers

Raw Materials

Not applicable for NBFC operations; primary cost driver is finance cost (interest expense).

Import Sources

Not applicable.

Key Suppliers

Not applicable.

Capacity Expansion

Not applicable for financial services.

Raw Material Costs

Not applicable. Finance costs increased during the year, leading to a 37.67% decrease in the interest coverage ratio.

Manufacturing Efficiency

Not applicable.

Logistics & Distribution

Not applicable.

šŸ“ˆ Strategic Growth

Expected Growth Rate

29.11%

Growth Strategy

The company aims to achieve growth by tapping into rural markets, targeting individual clients to improve standards of living, and diversifying revenue streams across multiple verticals. It also focuses on selling new products/services and leveraging positive regulatory reforms.

Products & Services

Granting of loans (to individuals and corporate clients) and making investments in shares and securities.

Brand Portfolio

Credent Global Finance Limited (formerly Oracle Credit Limited).

New Products/Services

Focus on selling new financial products and services to individuals, though specific revenue contribution percentages are not disclosed.

Market Expansion

Targeting untapped rural markets and expanding the individual client segment beyond corporate clients.

šŸŒ External Factors

Industry Trends

The NBFC sector is evolving under the RBI's Scale-Based Regulation (SBR) framework (introduced Oct 2023), which categorizes firms by size and risk. There is a trend toward increased regulatory oversight, aligning NBFC practices with banks.

Competitive Landscape

Strong competition from private banks that operate on similar business models as NBFCs.

Competitive Moat

The company maintains a conservative provisioning policy that is significantly more stringent than RBI norms, providing a buffer against credit risk. Its moat is built on diversified revenue streams and integrated risk management systems.

Macro Economic Sensitivity

Highly sensitive to interest rate changes and inflation, which dampen consumer demand and increase borrowing costs.

Consumer Behavior

Increased desire of individuals to improve standards of living is driving demand for personal financial products.

Geopolitical Risks

Uncertain global economic environments and slow recovery in developed markets are noted as concerns for the Indian economy.

āš–ļø Regulatory & Governance

Industry Regulations

Subject to RBI Scale-Based Regulation (SBR), Master Direction on KYC, Fair Practices Code, and Monitoring of Frauds in NBFCs Directions.

Legal Contingencies

The secretarial audit reported no instances of major legal actions or events having a major bearing on the company's affairs during the audit period.

āš ļø Risk Analysis

Key Uncertainties

Credit risk, liquidity risk, and interest rate risk are primary business uncertainties. RBI regulatory changes could also hinder smooth functioning.

Third Party Dependencies

Dependency on the debt market for borrowing, as evidenced by the 6% increase in the debt-equity ratio.

Technology Obsolescence Risk

The company is investing in technology to mitigate risks, but specific digital transformation status is not detailed.

Credit & Counterparty Risk

Gross and Net NPAs are reported as NIL. However, the company has a high concentration of related party loans (INR 54.28 Cr).