Abirami Financial (ABIRAFN) | Financial Analysis & Statements
Abirami Financial Services Ltd. Small-cap Financial Services
TL;DR: Financial Overview - Revenue, Profits & Key Metrics
Latest Quarterly: Dec 2025Income Metrics
Revenue
0
Gross Profit
-750.0K
Operating Income
-1.9M
Net Income
1.1M
EPS (Diluted)
₹0.20
Balance Sheet Metrics
Total Assets
204.6M
Total Liabilities
5.0M
Shareholders Equity
199.6M
Debt to Equity
0.03
Cash Flow Metrics
Operating Cash Flow
425.0K
Free Cash Flow
-2.5M
Revenue & Profitability Trend
Abirami Financial Income Statement From 2021 to 2025
| Metric | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Revenue | 0 | 0 | 0 | 0 | 0 |
| Cost of Goods Sold | 2.3M | 2.0M | 1.4M | 1.0M | 1.1M |
| Gross Profit | -2.3M | -2.0M | -1.4M | -1.0M | -1.1M |
| Gross Margin % | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
| Operating Expenses | |||||
| Research & Development | - | - | - | - | - |
| Selling, General & Administrative | 647.0K | 690.2K | 2.0M | 520.4K | 479.4K |
| Other Operating Expenses | 3.7M | 2.9M | 5.3M | 3.0M | 1.7M |
| Total Operating Expenses | 4.3M | 3.5M | 7.3M | 3.6M | 2.2M |
| Operating Income | -6.4M | -6.9M | -12.1M | -6.1M | -4.6M |
| Operating Margin % | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
| Non-Operating Items | |||||
| Interest Income | - | 0 | 0 | 0 | - |
| Interest Expense | 0 | 4.0K | 0 | 0 | - |
| Other Non-Operating Income | - | - | - | - | - |
| Pre-tax Income | 8.0M | 10.9M | 186.0M | -1.9M | -1.2M |
| Income Tax | 2.3M | -3.6M | 40.0M | 0 | 0 |
| Effective Tax Rate % | 28.3% | -33.0% | 21.5% | 0.0% | 0.0% |
| Net Income | 5.8M | 14.5M | 146.0M | -1.9M | -1.2M |
| Net Margin % | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
| Key Metrics | |||||
| EBITDA | 8.1M | 11.4M | 186.5M | -582.9K | -1.8M |
| EPS (Basic) | ₹1.07 | ₹2.69 | ₹24.33 | ₹-0.31 | ₹-0.20 |
| EPS (Diluted) | ₹1.07 | ₹2.69 | ₹2.43 | ₹-0.31 | ₹-0.20 |
| Basic Shares Outstanding | 5400000 | 5400000 | 60000000 | 60000000 | 6000000 |
| Diluted Shares Outstanding | 5400000 | 5400000 | 60000000 | 60000000 | 6000000 |
Income Statement Trend
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Abirami Financial Balance Sheet From 2021 to 2025
| Metric | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Assets | |||||
| Current Assets | |||||
| Cash & Equivalents | 181.9M | 187.4M | 192.8M | 49.1M | 49.5M |
| Short-term Investments | - | - | - | - | 48.6M |
| Accounts Receivable | 2.0M | 1.9M | 1.4M | 199.2K | 532.6K |
| Inventory | - | - | 0 | 0 | 0 |
| Other Current Assets | 7.9M | 50.0K | 50.0K | 50.0K | 50.0K |
| Total Current Assets | 192.0M | 201.5M | 256.2M | 52.1M | 52.6M |
| Non-Current Assets | |||||
| Property, Plant & Equipment | 78.7K | 294.8K | 294.8K | 20.8M | 21.6M |
| Goodwill | - | - | 0 | 0 | 0 |
| Intangible Assets | - | - | - | - | - |
| Long-term Investments | 0 | -179.0K | 0 | 0 | - |
| Other Non-Current Assets | 10 | 169.0K | 8 | - | 1 |
| Total Non-Current Assets | 10.8M | 9.2M | 7.8M | 26.0M | 27.4M |
| Total Assets | 202.8M | 210.6M | 264.0M | 78.2M | 80.0M |
| Liabilities | |||||
| Current Liabilities | |||||
| Accounts Payable | 54.0K | 39.2K | 18.0K | 11.6K | 420 |
| Short-term Debt | 0 | 0 | 0 | 0 | 0 |
| Current Portion of Long-term Debt | - | - | - | - | - |
| Other Current Liabilities | 2.4M | 1.6M | 586.0K | 629.0K | 578.0K |
| Total Current Liabilities | 4.4M | 4.5M | 40.6M | 737.3K | 672.3K |
| Non-Current Liabilities | |||||
| Long-term Debt | 0 | 0 | 0 | 0 | 0 |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 1.0K | - | - | - | - |
| Total Non-Current Liabilities | 0 | 0 | 0 | 0 | 0 |
| Total Liabilities | 4.4M | 4.5M | 40.6M | 737.3K | 672.3K |
| Equity | |||||
| Common Stock | 54.0M | 54.0M | 60.0M | 60.0M | 60.0M |
| Retained Earnings | 133.4M | 141.1M | 158.3M | 12.4M | 14.3M |
| Treasury Stock | - | - | - | - | - |
| Other Equity | - | - | - | - | - |
| Total Shareholders Equity | 198.4M | 206.1M | 223.4M | 77.4M | 79.3M |
| Key Metrics | |||||
| Total Debt | 0 | 0 | 0 | 0 | 0 |
| Working Capital | 187.6M | 196.9M | 215.6M | 51.4M | 51.9M |
Balance Sheet Composition
Abirami Financial Cash Flow Statement From 2021 to 2025
| Metric | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Operating Activities | |||||
| Net Income | 8.0M | 10.9M | 186.0M | -1.9M | -1.2M |
| Depreciation & Amortization | - | - | - | - | - |
| Stock-Based Compensation | - | - | - | - | - |
| Working Capital Changes | 5.6M | 33.9M | -44.3M | 49.2K | 185.6K |
| Operating Cash Flow | 194.8K | 30.6M | 132.9M | -4.0M | -1.0M |
| Investing Activities | |||||
| Capital Expenditures | -69.7K | 0 | 209.8M | -199.3K | 0 |
| Acquisitions | - | - | - | - | - |
| Investment Purchases | -21.7M | -18.1M | -7.4M | -7.9M | 0 |
| Investment Sales | 22.2M | 19.1M | 6.2M | 9.3M | 4.2M |
| Investing Cash Flow | 418.5K | 1.0M | 208.6M | 1.1M | 4.2M |
| Financing Activities | |||||
| Share Repurchases | - | -15.0M | 0 | 0 | - |
| Dividends Paid | -13.5M | -10.8M | - | - | - |
| Debt Issuance | - | 0 | 0 | 0 | 0 |
| Debt Repayment | 0 | 0 | 0 | 0 | 0 |
| Financing Cash Flow | -13.5M | -31.8M | 0 | 0 | 3.0K |
| Free Cash Flow | -5.1M | -4.8M | -57.1M | -4.0M | -364.9K |
| Net Change in Cash | -12.9M | -213.3K | 341.4M | -2.9M | 3.2M |
Cash Flow Trend
Abirami Financial Key Financial Ratios
Valuation Ratios
P/E Ratio (TTM)
37.35
Price to Book
0.86
Price to Sales
12.20
PEG Ratio
-1.62
Profitability Ratios
Profit Margin
32.83%
Operating Margin
44.06%
Return on Equity
2.24%
Return on Assets
2.19%
Financial Health
Current Ratio
30.53
Debt to Equity
0.00
Beta
0.18
Per Share Data
EPS (TTM)
₹0.81
Book Value per Share
₹35.23
Revenue per Share
₹2.47
Peer Financial Comparison
| Company | Market Cap | P/E Ratio | P/B Ratio | ROE | Profit Margin | Debt/Equity |
|---|---|---|---|---|---|---|
| ABIRAFN | 163.4M | 37.35 | 0.86 | 2.24% | 32.83% | 0.00 |
| Bajaj Finance | 5.7T | 31.69 | 5.53 | 16.82% | 43.68% | 310.29 |
| Shriram Finance | 2.4T | 20.78 | 3.13 | 16.92% | 45.95% | 279.08 |
| Northern Arc Capital | 41.6B | 13.03 | 1.09 | 8.85% | 41.25% | 281.81 |
| Paisalo Digital | 40.6B | 19.68 | 2.50 | 13.04% | 45.06% | 226.22 |
| Tourism Finance | 33.6B | 28.56 | 2.77 | 8.53% | 69.38% | 82.38 |
Financial data is updated regularly. All figures are in the company's reporting currency.




