Netripples Software Limited reported a significant improvement in its cash position for the fourth quarter of FY25. The Hyderabad-based IT services firm disclosed an audited net increase in cash and cash equivalents of ₹43.5 lakh, reversing a decline seen in the corresponding period last year.

The company filed its audited cash flow statement with BSE Limited on April 21, 2025, for the quarter ended March 31, 2025. The filing was signed by the authorised signatory and audited by BGS & Associates, Chartered Accountants.

Cash Flow Performance

Operating activities remained the primary driver of liquidity for Netripples in Q4FY25. Net cash flows from operating activities rose 126% year-on-year to ₹88.9 lakh, compared to ₹37.9 lakh in Q4FY24. This surge was supported by a profit before tax of ₹2.3 lakh, up from ₹1.9 lakh in the prior year.

Investing outflows moderated significantly during the quarter. Net cash used in investing activities fell to ₹45.3 lakh from ₹89.9 lakh in Q4FY24. This reduction was largely due to lower capital expenditure on property, plant, and equipment, which stood at ₹69.8 lakh, down from ₹139.3 lakh in the previous year.

What the Numbers Show

A key divergence in the data is the relationship between operating cash flow and capital expenditure. While operating cash inflows more than doubled to ₹88.9 lakh, investing outflows were cut by nearly half to ₹45.3 lakh. This combination allowed the company to generate a positive net cash change of ₹43.5 lakh, compared to a net decrease of ₹52.1 lakh in Q4FY24. The working capital adjustments contributed ₹67.8 lakh to reconciling profit to operating cash flow, indicating improved efficiency in managing trade receivables and payables relative to the prior period.

Balance Sheet Position

The company ended the quarter with ₹47.7 lakh in cash and cash equivalents, a substantial increase from the opening balance of ₹4.2 lakh. In contrast, the corresponding period last year ended with only ₹4.1 lakh in cash after starting with ₹56.2 lakh. Financing activities remained negligible, with interest payments of ₹0.01 lakh recorded in both periods.

Netripples Software Limited submitted corrected audited cashflows and a limited review report for the quarter ended March 31, 2026, to the BSE and NSE on May 8, 2026.

The filing, approved by the Board of Directors during its meeting held from 10:00 am to 11:45 am, addresses regulatory requirements under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The company clarified that its quarterly unaudited financial results and assets and liabilities statement had already been submitted via the BSE Listing Center Dashboard.

Cash Flow Dynamics

The audited cash flow statement for the year ended March 31, 2026, reveals a net decrease in cash and cash equivalents of ₹9.02 lakh. This decline resulted primarily from investing activities, which consumed ₹9.44 lakh, partially offset by modest operating inflows.

Operating activities generated a net cash inflow of ₹0.42 lakh, derived from a profit before tax of ₹2.97 lakh. Adjustments to reconcile profit included depreciation and amortisation expense of ₹4.38 lakh, offset by decreases in inventories (-₹5.54 lakh) and trade receivables (-₹0.7 lakh).

Investing activities saw an outflow of ₹9.44 lakh, driven by the purchase of property, plant and equipment (-₹7.24 lakh) and investment property (-₹4.72 lakh). These expenditures were partially mitigated by proceeds from the sale of property, plant and equipment amounting to ₹2.52 lakh.

The company reported no cash flows from financing activities for the period. Consequently, cash and cash equivalents fell from ₹4.77 lakh at the beginning of the period to a negative balance of -₹4.25 lakh at the end of the year.

Audit and Compliance

BGS and Associates, the statutory auditors, issued their report on May 8, 2026. The auditors confirmed that the standalone financial results give a true and fair view in conformity with applicable accounting standards under Section 133 of the Companies Act, 2013. The audit was conducted in accordance with Standards on Auditing specified under Section 143(10) of the Act.

The report noted that the Q4 results represent the balancing figure between the audited full-year figures and the limited review of year-to-date figures up to the third quarter.