šŸ’° Financial Performance

Revenue Growth by Segment

The company operates in a single segment: Funicular Ropeway services. Revenue from operations declined by 16.07% YoY, falling from INR 63.12 Cr in FY 2023–24 to INR 53.01 Cr in FY 2024–25.

Geographic Revenue Split

Revenue is primarily generated from Maharashtra, specifically from the Mahur Gadh and Haji Malang Dargah sites. Future geographic expansion is planned for Gujarat (Diu-Daman).

Profitability Margins

Net Profit Margin improved significantly from 12.41% in FY24 to 16.39% in FY25. Net Profit after taxes grew 55.73% YoY to INR 8.69 Cr (INR 869,126.50 hundreds).

EBITDA Margin

EBITDA Margin improved to 33.01% in FY25 (INR 17.50 Cr) from 24.01% in FY24 (INR 15.16 Cr), representing a 900 bps increase despite lower topline revenue.

Capital Expenditure

Historical capital expenditure for FY25 was INR 0.08 Cr (INR 8,242.80 hundreds), primarily for fixed asset purchases, compared to INR 0.04 Cr in FY24.

Credit Rating & Borrowing

Borrowing costs were reported at 5.16% of operating revenues. Finance costs decreased by 61.5% YoY to INR 2.74 Cr (INR 273,705.44 hundreds) from INR 7.11 Cr in FY24.

āš™ļø Operational Drivers

Raw Materials

Spares and maintenance consumables for ropeway systems (INR 95.60 Lakhs inventory).

Capacity Expansion

Current operations at Mahur Gadh and Haji Malang are progressing; planned expansion includes new sites at Jejuri (Maharashtra) and Diu-Daman (Gujarat) currently in planning stages.

Raw Material Costs

Inventory of spares stood at INR 0.96 Cr (INR 95,604.69 hundreds), a 71% decrease from INR 3.30 Cr in FY24, indicating tighter inventory management.

Manufacturing Efficiency

Inventory Turnover Ratio improved from 0.73 in FY24 to 1.10 in FY25, reflecting better utilization of spares and consumables.

Logistics & Distribution

Not applicable as services are provided at fixed funicular ropeway sites.

šŸ“ˆ Strategic Growth

Growth Strategy

Growth is targeted through the steady progression of the Mahur Gadh and Haji Malang projects and the active planning of new developments in Jejuri and Diu-Daman to diversify geographic presence.

Products & Services

Design, engineering, procurement, finance, construction, operation, and maintenance of Funicular Ropeway transportation services.

Brand Portfolio

Suyog Gurbaxani Funicular Ropeways.

New Products/Services

New ropeway projects at Jejuri and Diu-Daman are expected to contribute to future revenue streams once operational.

Market Expansion

Expansion into Gujarat via the Diu-Daman project and additional sites in Maharashtra like Jejuri.

šŸŒ External Factors

Industry Trends

The industry is shifting toward green development and net-zero targets, positioning funicular ropeways as an eco-friendly alternative to road transport in hilly terrains.

Competitive Landscape

Operates in a niche infrastructure segment with limited direct competition for specific awarded pilgrimage sites.

Competitive Moat

The company holds long-term concession agreements to operate and maintain specific sites, creating a high-barrier-to-entry moat through exclusive site rights.

Macro Economic Sensitivity

Highly sensitive to domestic tourism and religious pilgrimage trends, which are influenced by general economic conditions and disposable income.

Consumer Behavior

Increasing consumer preference for mechanized, comfortable transport over traditional trekking at pilgrimage sites.

Geopolitical Risks

Low risk due to purely domestic Indian operations.

āš–ļø Regulatory & Governance

Industry Regulations

Compliance with the Companies Act 2013, SEBI (PIT) Regulations, and safety standards for ropeway construction and operation.

Environmental Compliance

Alignment with India's net-zero and green development targets through eco-friendly transport solutions.

Taxation Policy Impact

The company recognized a deferred tax credit of INR 0.53 Cr (INR 52,585.91 hundreds) in FY25, resulting in a negative effective tax rate for the period.

Legal Contingencies

The company reported nil execution on capital accounts and no significant pending court cases were highlighted in the auditor's report.

āš ļø Risk Analysis

Key Uncertainties

Revenue volatility (16.07% decline in FY25) and potential delays in regulatory approvals for the Jejuri and Diu-Daman projects.

Geographic Concentration Risk

High concentration in Maharashtra, with the majority of revenue currently derived from a few key pilgrimage sites.

Third Party Dependencies

Dependency on government authorities for project awards and concession renewals.

Technology Obsolescence Risk

Low risk for funicular technology, but requires continuous investment in safety-related digital systems like SDD.

Credit & Counterparty Risk

Trade receivables increased 53.4% to INR 0.92 Cr (INR 91,607.04 hundreds), though they remain a small percentage of total assets.