šŸ’° Financial Performance

Revenue Growth by Segment

Revenue grew 40.66% from ₹3,648.30 lakhs in Fiscal 2022 to ₹5,131.59 lakhs in Fiscal 2025. The primary segment is based on Battery Size, though specific size-wise percentage splits were not disclosed in the available data.

Profitability Margins

Operating Profit Margin stood at 32.50% in Fiscal 2025. The Net Profit Ratio improved from 20.48% in Fiscal 2024 to 22.18% in Fiscal 2025, a 1.70 percentage point increase driven by lower cost of goods sold.

EBITDA Margin

Operating Profit Margin is 32.50% for Fiscal 2025, with an absolute Operating Profit of ₹1,667.84 lakhs.

Capital Expenditure

Capital expenditure for the purchase of fixed assets and capital advances was ₹911.56 lakhs in Fiscal 2025, compared to ₹873.70 lakhs in Fiscal 2024, representing a 4.33% increase.

Credit Rating & Borrowing

The company has sanctioned working capital limits under ₹5 crores. Finance costs decreased 59.85% from ₹206.69 lakhs in Fiscal 2024 to ₹82.98 lakhs in Fiscal 2025, following the repayment of debt using IPO proceeds.

āš™ļø Operational Drivers

Raw Materials

Raw materials (specific chemical/metal names not disclosed) represent approximately 46.74% of total revenue, with material costs totaling ₹2,398.70 lakhs in Fiscal 2025.

Import Sources

China (Heavy dependence for raw material imports).

Key Suppliers

Not disclosed; the company explicitly states it does not have long-term contracts or exclusive arrangements with any suppliers.

Capacity Expansion

Current installed capacity is not disclosed in units; however, the company is focusing on improving operational efficiency at manufacturing facilities to minimize costs and better utilize resources.

Raw Material Costs

Cost of Material Consumed was ₹2,398.70 lakhs in Fiscal 2025, down 17.67% from ₹2,913.69 lakhs in Fiscal 2024, which contributed to the improved net profit ratio.

Manufacturing Efficiency

Focus on cost minimization and resource utilization at manufacturing facilities to maintain the 32.50% operating profit margin.

šŸ“ˆ Strategic Growth

Expected Growth Rate

40.66%

Growth Strategy

The company plans to achieve growth by expanding its product portfolio, increasing the scale of business operations, and improving operational efficiencies at manufacturing facilities. It also leverages the promoter's industry insights to navigate market complexities and identify new business opportunities.

Products & Services

Batteries (categorized by size).

Brand Portfolio

ATC Energies.

New Products/Services

The company is exploring and positioning itself to introduce new products to capitalize on sector growth opportunities, though specific revenue contribution percentages for new launches are not disclosed.

Market Expansion

Strategic focus on expanding the scale of operations and exploring new opportunities identified by the management team.

šŸŒ External Factors

Industry Trends

The battery sector is seeing growth opportunities that the company aims to capture through product expansion and technology improvements, though it faces heightened competition from international sources.

Competitive Landscape

Faces competition from both domestic players and international suppliers, particularly those benefiting from the China-based supply chain.

Competitive Moat

The company's moat is built on the promoter's veteran industry expertise and a stable, non-unionized workforce. However, the high attrition rate (23.92% in FY25, though down from 45.51% in FY23) poses a risk to operational continuity.

Macro Economic Sensitivity

Highly sensitive to trade relations with China and the health of the banking industry, which is a primary customer base.

Geopolitical Risks

Political tensions or trade disputes with China could lead to supply chain interruptions and quality control issues for raw material imports.

āš–ļø Regulatory & Governance

Industry Regulations

Compliant with the Companies Act, 2013, and Indian GAAP. The company adheres to notified accounting standards and relevant provisions for financial reporting.

Environmental Compliance

The company spent ₹25.51 lakhs on CSR activities in Fiscal 2025, exceeding its statutory obligation of ₹25.45 lakhs.

Taxation Policy Impact

Income tax paid in Fiscal 2025 was ₹197.86 lakhs.

Legal Contingencies

The company reports zero pending litigations that would impact its financial position as of March 31, 2025.

āš ļø Risk Analysis

Key Uncertainties

The primary uncertainties are the heavy reliance on China for raw materials and the concentration of revenue from two promoter-group customers.

Geographic Concentration Risk

Not disclosed for revenue; however, raw material sourcing is heavily concentrated in China.

Third Party Dependencies

High dependency on two promoter-group customers and the banking industry for sales.

Technology Obsolescence Risk

The company focuses on continuous improvement in technology and processes to maintain a competitive edge and develop cutting-edge products.

Credit & Counterparty Risk

Trade receivables increased 31.56% to ₹3,188.18 lakhs in Fiscal 2025. The trade receivables turnover ratio fell from 8.92 to 3.36, indicating a significant slowdown in collection cycles or higher sales concentration at year-end.