💰 Financial Performance

Revenue Growth by Segment

The company operates in a single segment, Logistics, which recorded revenue from operations of INR 22.53 Cr in FY 2024-25, representing a 6.68% decline from INR 24.40 Cr in the previous year.

Profitability Margins

Operating Profit Margin declined from 18.92% to 16.01% YoY. Net Profit Margin decreased from 5.49% to 3.47% YoY, reflecting a significant compression in profitability due to rising operational costs.

EBITDA Margin

Not explicitly disclosed, but the Net Profit Margin fell by 202 basis points to 3.47%, and total net profit decreased by 41.74% YoY to INR 0.78 Cr.

Capital Expenditure

The company reported NIL capital investment on energy conservation equipment and NIL investment in technology absorption for the financial year 2024-25.

Credit Rating & Borrowing

Not disclosed; however, the Interest Coverage Ratio declined from 8.19 to 5.79, and the Debt Equity Ratio improved from 0.66 to 0.42.

⚙️ Operational Drivers

Raw Materials

As a service industry provider, the primary operational inputs are transportation fuel (Diesel/Petrol) and labor (Heavy Goods Vehicle drivers).

Capacity Expansion

Not applicable for the service industry; however, the company maintains a workforce of 56 permanent employees, which fluctuates based on the projects in hand.

Raw Material Costs

Not applicable as a service entity, but increasing transportation costs are identified as a primary threat to operational margins.

Manufacturing Efficiency

Not applicable; however, the company monitors operating effectiveness and efficiency across four key areas including financial reporting and asset protection.

Logistics & Distribution

Distribution costs are impacted by increasing transportation expenses and driver shortages, though specific percentage of revenue is not disclosed.

📈 Strategic Growth

Expected Growth Rate

Not disclosed

Growth Strategy

Growth is targeted through extended warehouse management, servicing e-commerce operators, and last-mile delivery. The company aims to leverage technological advancements and a favorable tax environment for SMEs to improve performance.

Products & Services

Logistics services, including freight forwarding, extended warehouse management, and last-mile delivery.

Brand Portfolio

AMIable Logistics (India) Limited.

New Products/Services

Extended warehouse management and last-mile delivery services are identified as key growth opportunities.

🌍 External Factors

Industry Trends

The logistics industry is growing rapidly and promoting economic development, but faces challenges related to energy consumption, environmental pollution, and urban traffic congestion.

Competitive Landscape

The company operates on the SME Emerge Platform of NSE, facing competition in the logistics and e-commerce delivery segments.

Competitive Moat

The moat is built on a strong foundation of values, systems, and highly skilled labor. Sustainability is maintained through rigorous internal financial controls and risk-mitigating techniques.

Macro Economic Sensitivity

The company is sensitive to economic development trends as logistics scale expansion is directly linked to national economic growth.

Consumer Behavior

Increasing demand for e-commerce and last-mile delivery services is driving the need for better shipment visibility and tracking.

⚖️ Regulatory & Governance

Industry Regulations

Compliance with the Companies Act 2013 and SEBI (LODR) Regulations 2015. CSR and cost record maintenance are currently not applicable.

Environmental Compliance

Logistics operations are noted to contribute to energy consumption and pollution, but the company has not yet invested in energy conservation equipment.

Taxation Policy Impact

The company benefits from a favorable tax environment for SMEs.

Legal Contingencies

No significant or material orders were passed by regulators, courts, or tribunals during FY 2024-25. No proceedings are pending under the Insolvency and Bankruptcy Code.

⚠️ Risk Analysis

Key Uncertainties

Primary uncertainties include the volatility of transportation costs and the availability of heavy goods vehicle drivers, which could impact margins by up to 41.74% as seen in the recent net profit decline.

Geographic Concentration Risk

Not disclosed; the company is headquartered in Mumbai.

Third Party Dependencies

High dependency on the availability of heavy goods vehicle drivers and third-party transportation providers.

Technology Obsolescence Risk

The company identifies technology advancements as an opportunity but currently reports NIL investment in technology absorption.

Credit & Counterparty Risk

Debtors Turnover Ratio of 13.45 indicates active management of receivables, though it slowed from 14.97 in the previous year.