šŸ’° Financial Performance

Revenue Growth by Segment

Total revenue grew 428.8% YoY to INR 13.63 Cr. Infrastructure revenue fell 55% to INR 1.16 Cr. General Trading revenue grew from zero to INR 12.47 Cr (91.5% of total). IT/BPO segment generated zero revenue.

Profitability Margins

Net Profit grew 2.07% to INR 1.30 Cr. Operating Profit Margin improved from -63% to -30% but remains negative. Net Profit Margin is approximately 9.5%.

EBITDA Margin

Operating Profit Margin improved from -63% to -30% due to the introduction of the General Trading segment and improved inventory turnover.

āš™ļø Operational Drivers

Raw Material Costs

Rationale for inventory turnover (9.78 vs 6.03) indicates an increase in consumption of goods, primarily for the new General Trading segment.

Manufacturing Efficiency

Inventory Turnover Ratio improved from 6.03 to 9.78, indicating higher efficiency in moving traded goods.

šŸ“ˆ Strategic Growth

Growth Strategy

The company is pursuing a multi-segment strategy, pivoting heavily into General Trading (which now accounts for 91.5% of revenue) while attempting to revitalize Infrastructure and BPO segments. Growth is driven by aligning people to long-term shareholder value and leveraging rising income in the service sector.

Products & Services

BPO services (inbound/outbound customer care), Infrastructure development (designing, developing, and construction), and General Trading of goods.

Brand Portfolio

Excel, Excel Realty N Infra Limited.

New Products/Services

The General Trading segment was successfully launched this year, contributing INR 12.47 Cr to the top line.

Market Expansion

Management expects better results in the trading sector due to increasing rising income and growth of the service sector in India.

šŸŒ External Factors

Industry Trends

Housing prices in top eight cities rose 7% YoY. BPO demand from Western companies remains significant, boosting the IT/ITeS sector's contribution to India's economy.

Competitive Landscape

Operates in a challenging environment with high attrition and economic volatility in the infrastructure sector.

Competitive Moat

Moat is built on an integrated perspective across three diverse sectors, allowing the company to apply insights from one sector to another and provide end-to-end services.

Macro Economic Sensitivity

Highly sensitive to Indian housing demand (prices rose 7% YoY) and middle-class investment trends (INR 10 lakh crore industry context).

Consumer Behavior

Rising income and growth of the service sector are driving increased demand in the trading segments.

āš–ļø Regulatory & Governance

Industry Regulations

Compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 and SEBI (Prohibition of Insider Trading) Regulations 2015.

āš ļø Risk Analysis

Key Uncertainties

High attrition rates (major concern), economic challenges in the infrastructure sector (led to 55% revenue drop), and foreign currency volatility.

Geographic Concentration Risk

Operations are primarily concentrated in India, with registered offices in Mumbai (Andheri and Powai).

Technology Obsolescence Risk

IT/BPO segment faces risks if it cannot maintain records and manage workflow effectively for clients.

Credit & Counterparty Risk

Debtors Turnover Ratio improved significantly from 0.48 to 3.71, indicating reduced trade receivables and prompt collection.