💰 Financial Performance

Revenue Growth by Segment

The group reported total revenue of INR 53.69 Cr (Rs. 5,368.72 lakhs) for its audited subsidiaries for the year ended March 31, 2025. Segment-specific growth percentages were not disclosed in the available documents.

Geographic Revenue Split

The group is primarily based in India, with its registered office in Maharashtra. Specific geographic revenue split percentages for different regions were not disclosed.

Profitability Margins

The audited subsidiaries and subsidiary LLP generated a net cash inflow of INR 0.52 Cr (Rs. 52.07 lakhs) on a revenue base of INR 53.69 Cr, indicating a cash flow margin of approximately 0.97%. Specific Gross, Operating, and Net profit margins were not explicitly detailed.

⚙️ Operational Drivers

Raw Materials

The group is engaged in construction and infrastructure projects, implying the use of cement, steel, sand, and bricks. Specific raw material names and their percentage of total cost were not disclosed.

Capacity Expansion

The group is involved in the construction of commercial complexes, residential houses, and civil work. Current installed capacity and planned expansion timelines were not disclosed.

📈 Strategic Growth

Expected Growth Rate

Not disclosed

Growth Strategy

The group aims to achieve growth through the execution of infrastructure projects and the construction and sale of residential and commercial units. It utilizes a consolidation strategy, holding 100% of Achievers Ventures Private Limited and 50.50% of Digvijay Shradha Infrastructure Private Limited to expand its market footprint in the real estate and civil work sectors.

Products & Services

Residential units, commercial complexes, business premises, civil work projects, and infrastructure projects.

Brand Portfolio

Active Infrastructures Limited (formerly Active Infrastructures Private Limited).

Strategic Alliances

The group maintains strategic interests in Devansh Dealtrade LLP (49.99% associate) and Godhuli Vintrade LLP (49.99% associate).

🌍 External Factors

Industry Trends

The group operates in the construction and infrastructure industry, which is evolving through increased regulatory oversight (Companies Act 2013) and a shift toward digital audit trails for financial transparency. The group is positioning itself by ensuring 100% compliance with audit trail requirements for relevant transactions.

Competitive Moat

The group's moat is built on its established presence since 2007 and its diversified portfolio across residential, commercial, and infrastructure segments. Sustainability is supported by a robust internal control framework that was operating effectively as of March 31, 2025.

⚖️ Regulatory & Governance

Industry Regulations

The group operates under the Companies Act 2013 and follows Indian Accounting Standards (Ind AS). It must comply with Rule 11(g) regarding audit trails and Section 123 regarding dividend payments.

Taxation Policy Impact

The group accounts for the recoverability of deferred tax assets as a significant judgment in its financial statements. Specific tax rate percentages were not disclosed.

Legal Contingencies

As of the reporting date, the company reported zero pending litigations that would impact its financial position. There were no material foreseeable losses on long-term or derivative contracts.

⚠️ Risk Analysis

Key Uncertainties

Inherent limitations in internal financial controls, such as collusion or management override, present a risk of undetected material misstatements due to fraud or error.

Geographic Concentration Risk

The group's operations appear concentrated in India, specifically Maharashtra, though exact regional revenue percentages were not disclosed.

Third Party Dependencies

The group relies on Bigshare Services Private Limited as its Registrar and Share Transfer Agent (RTA).

Technology Obsolescence Risk

The group has mitigated digital risks by adopting accounting software with audit trail facilities, ensuring compliance with statutory requirements for record retention.

Credit & Counterparty Risk

The group assesses the impairment of investments and the recoverability of assets as part of its significant accounting estimates to manage credit and counterparty risk.