šŸ’° Financial Performance

Revenue Growth by Segment

Total income decreased by 16.24% YoY, falling from INR 5.90 Cr in FY 2023-24 to INR 4.94 Cr in FY 2024-25. The company operates in Real Estate and Financial Services segments, though specific revenue splits per segment were not detailed in the provided financials.

Geographic Revenue Split

Not specifically disclosed, but the company is headquartered in Mumbai, Maharashtra, and its primary operations and registered office are located in India.

Profitability Margins

Net Profit Margin for FY 2024-25 was 11.95% (INR 0.59 Cr profit on INR 4.94 Cr income). Profit after tax saw a significant decline from the previous year, though the exact prior year PAT was not explicitly listed in the summary table, the PBT dropped from INR 1.80 Cr to INR 1.04 Cr (a 42.22% decrease).

EBITDA Margin

EBITDA margin was 21.01% in FY 2024-25 (INR 1.04 Cr), representing a sharp decline from 30.52% in FY 2023-24 (INR 1.80 Cr).

Capital Expenditure

Not disclosed in available documents; however, the company maintains a net worth of INR 60.05 Cr as of March 31, 2025.

Credit Rating & Borrowing

Finance costs were reported as nil for both FY 2024-25 and FY 2023-24, indicating no active interest-bearing debt during the period.

āš™ļø Operational Drivers

Raw Materials

Not applicable as NDL Ventures is a service and investment-oriented entity focused on Real Estate and Financial Services.

Import Sources

Not applicable.

Key Suppliers

Not applicable.

Capacity Expansion

The company is undergoing a major structural expansion through the merger of Hinduja Leyland Finance Limited (HLFL) into NDL Ventures, which will pivot the company into a full-scale NBFC.

Raw Material Costs

Not applicable; total operating expenses were INR 3.90 Cr in FY 2024-25, a decrease of 4.77% from INR 4.10 Cr in FY 2023-24.

Manufacturing Efficiency

Not applicable to the current business model.

Logistics & Distribution

Not applicable.

šŸ“ˆ Strategic Growth

Growth Strategy

The core strategy is the 'Merger by Absorption' of Hinduja Leyland Finance Limited (HLFL). This will allow the company to transition into a Non-Banking Financial Company (NBFC) once the Certificate of Registration (CoR) is granted by the RBI post-merger, enabling a massive scale-up in financial service offerings.

Products & Services

Real estate development services and financial services. Post-merger, the company will provide vehicle finance and other NBFC-related credit products.

Brand Portfolio

NDL Ventures, Hinduja Group, NXTHUB (broadband brand mentioned in historical context).

New Products/Services

Launch of comprehensive NBFC financial products following the merger and receipt of the RBI Certificate of Registration.

Market Expansion

Expansion into the pan-India financial services market through the existing network of Hinduja Leyland Finance Limited.

Market Share & Ranking

The broadband division (NXTDIGITAL) was previously ranked among the top 4 private ISPs in India with over 1 million customers; current market ranking for the real estate/financial services entity is not provided.

Strategic Alliances

Merger agreement with Hinduja Leyland Finance Limited (Transferor Company).

šŸŒ External Factors

Industry Trends

The industry is shifting toward consolidated NBFC platforms with strong parentage; NDL Ventures is positioning itself within the Hinduja Group ecosystem to leverage this trend.

Competitive Landscape

Competes with established Indian NBFCs and diversified financial service providers.

Competitive Moat

The company's moat is derived from its association with the Hinduja Group, providing superior access to capital, regulatory expertise, and a pre-established customer base in the vehicle finance sector via HLFL.

Macro Economic Sensitivity

Highly sensitive to Indian interest rate environments and credit demand cycles, which will dictate the profitability of the post-merger NBFC business.

Consumer Behavior

Increasing demand for organized retail and commercial credit in India is driving the strategic shift toward financial services.

Geopolitical Risks

Low, as the business is focused on Indian domestic real estate and financial services.

āš–ļø Regulatory & Governance

Industry Regulations

Subject to RBI regulations for NBFCs, SEBI Listing Obligations, and NCLT approvals for the scheme of merger under Sections 230 to 232 of the Companies Act, 2013.

Environmental Compliance

Business Responsibility and Sustainability Report (BRSR) was not applicable as the company did not fall under the top 1000 listed entities by market capitalization.

Taxation Policy Impact

The effective tax rate for FY 2024-25 was 43.11%, with a total tax expense of INR 44.77 Lakh (INR 25.48 Lakh current tax and INR 19.29 Lakh deferred tax) on a PBT of INR 103.85 Lakh.

Legal Contingencies

The company reported no pending applications or proceedings under the Insolvency and Bankruptcy Code, 2016 during the financial year.

āš ļø Risk Analysis

Key Uncertainties

The primary uncertainty is the timeline for the NCLT approval of the merger, which is a prerequisite for the RBI to grant the NBFC Certificate of Registration.

Geographic Concentration Risk

Concentrated in India, specifically the Mumbai region for its corporate and real estate operations.

Third Party Dependencies

High dependency on regulatory authorities (RBI, NCLT, SEBI) for the execution of its primary growth strategy.

Technology Obsolescence Risk

The company must invest in digital lending infrastructure to remain competitive against fintech-led NBFCs post-merger.

Credit & Counterparty Risk

Not disclosed for the current period; will be a major factor post-merger with the acquisition of the HLFL loan book.