šŸ’° Financial Performance

Revenue Growth by Segment

The primary segment of multi-brand retail of smartphones and accessories grew 17% YoY in H1 FY25, reaching INR 164.65 Cr compared to INR 140.19 Cr in H1 FY24. Consumer durables (TVs, ACs, Fridges) are a secondary growth driver.

Geographic Revenue Split

Currently 100% concentrated in Gujarat (Ahmedabad, Surat, Gandhinagar), with active expansion into Maharashtra targeting high per-capita income regions.

Profitability Margins

Net Profit Margin improved to 1.33% in FY25 from 1.15% in FY24. Operating Profit Margin increased to 1.92% from 1.79% YoY.

EBITDA Margin

H1 FY25 EBITDA was INR 2.82 Cr (1.71% margin), a slight 1% decrease from INR 2.86 Cr in H1 FY24 due to an 18% increase in expansion-related expenses.

Capital Expenditure

Capital Work in Progress (CWIP) of INR 2.94 Lakhs as of H1 FY25 for ongoing expansion projects.

Credit Rating & Borrowing

Total borrowings increased significantly to INR 2.30 Cr from INR 0.18 Cr YoY. Finance costs for H1 FY25 dropped 93% to INR 2.25 Lakhs from INR 30.68 Lakhs.

āš™ļø Operational Drivers

Raw Materials

Finished electronic goods (Smartphones, Laptops, Smart TVs, ACs) constitute the primary cost. Brands include Samsung, Apple, Vivo, and Oppo.

Import Sources

Sourced from manufacturers/distributors; mentions potential supply chain risks from production disruptions in other countries (typically China/Vietnam for electronics).

Key Suppliers

Key suppliers include Vivo, Apple, Samsung, Oppo, Realme, Nokia, Narzo, Redmi, Motorola, TCL, Haier, Lloyd, Daikin, Voltas, Mi, and OnePlus.

Capacity Expansion

Currently operates 150+ stores (franchisee-owned, Fonebox-managed) plus COCO stores. Expanding into Maharashtra in FY25.

Raw Material Costs

Total expenses were INR 161.83 Cr in H1 FY25, representing 98.3% of total income.

Manufacturing Efficiency

Transitioning to efficiency metrics including per square feet per store revenue and per person revenue for FY25.

Logistics & Distribution

Employs third-party transportation for efficient device delivery to retail outlets.

šŸ“ˆ Strategic Growth

Expected Growth Rate

34-58%

Growth Strategy

Geographic expansion into Maharashtra, focusing on high per-capita income markets. Strategy involves opening new stores rather than converting existing ones to ensure brand seriousness and investment. Focus on increasing per-store revenue through automated inventory management.

Products & Services

Smartphones, Laptops, Smart TVs, Air Conditioners, Fridges, and mobile accessories.

Brand Portfolio

Fonebook, My Mobile.

New Products/Services

Expansion into consumer durables (Laptops, TVs, ACs) to complement the core smartphone business.

Market Expansion

Entering Maharashtra in FY25 to leverage higher consumer buying power.

Market Share & Ranking

Prominent multi-brand retail player in Gujarat; listed on NSE in February 2024.

Strategic Alliances

Partnerships with banking institutions to offer attractive EMI and finance options to retail customers.

šŸŒ External Factors

Industry Trends

Industry is evolving toward premiumization (e.g., Samsung S24 success) and integrated retail-finance models. Fonebox is positioned as a prominent player in the organized retail segment.

Competitive Landscape

Competes with unorganized small players and established digital giants like Amazon/Flipkart.

Competitive Moat

Regional brand strength in Gujarat and a unique franchisee-owned, company-managed model provide a scalable, low-capex growth path.

Macro Economic Sensitivity

Highly sensitive to consumer demand, preferences, and government taxation policies on electronics.

Consumer Behavior

Shift toward EMI-based purchasing and demand for the latest technology models.

Geopolitical Risks

Trade barriers or production halts in manufacturing countries impact product availability.

āš–ļø Regulatory & Governance

Industry Regulations

Compliance with Section 197 for director remuneration and Section 133 for Accounting Standards.

Environmental Compliance

Not disclosed.

Taxation Policy Impact

Effective tax rate of approximately 28% (INR 66.67 Lakhs tax on INR 238.45 Lakhs PBT in H1 FY25).

Legal Contingencies

No pending litigations affecting the financial position as of March 31, 2025.

āš ļø Risk Analysis

Key Uncertainties

Low entry barriers for new retail entrants and aggressive pricing from e-commerce giants.

Geographic Concentration Risk

100% of current operations are in Gujarat, creating regional economic risk.

Third Party Dependencies

High dependency on major brands (Samsung, Apple, Vivo) for inventory and margin structures.

Technology Obsolescence Risk

High risk of inventory value loss due to the rapid launch cycles of new smartphone models.

Credit & Counterparty Risk

Debtors Turnover Ratio improved by 36.39% to 176.29 in FY25, indicating high receivables quality.