Skip to content

    Refex Industries Limited

    REFEX
    Utilities·24 Apr 2025
    Management Summary

    Refex Industries reported strong financial performance for Q4 and FY25, with significant year-on-year growth in both revenue and net profit across standalone and consolidated metrics. The Ash & Coal Handling and Green Mobility segments showed robust expansion, with the EV fleet growing substantially. However, the company faced negative cash flow and increased debtor days, which management attributed to rapid business growth and is working to normalize. Refex also entered the wind turbine manufacturing sector and aims for a 10% PAT margin in the coming years.

    Highlights

    7
    • Standalone total income for Q4 FY25 stood at ₹629.07 crores, reflecting a growth of 81.97% year-on-year.

    • Standalone EBITDA for Q4 FY25 stood at ₹63.21 crores, up 45.3% YoY.

    • Standalone Net Profit for Q4 FY25 came in at ₹57.09 crores, up 59.68% compared to the same period last year.

    • Full year standalone total income stood at ₹2,482.52 crores, representing a growth of 78.75% over FY '24.

    • Full year standalone Net Profit for FY '25 was ₹189.41 crores, up 87.6% on a year-on-year basis.

    • The EV fleet has grown from 24 vehicles in March 2023 to over 1,300 vehicles today, with a target of 5,000 EVs by FY27.

    • Ash & Coal Handling sector expanded to over 40 power plants, handling capacity touching 70,000 metric tons per day, and is expected to be the core revenue driver going forward.

    Concerns

    3
    • Negative cash flow of ₹264 crores for FY25, despite a net profit of ₹158 crores, primarily due to an increase in debtor days from 81 to 101 days.

    • The EV B2B business is currently operating at a loss but is expected to become profitable this year.

    • The company is in the ASM (Additional Surveillance Measure) stage, with management expressing uncertainty about the reason.

    What Changed2

    vs Q1 FY26

    Guidance items11 → 8 (-3)Risks discussed4 → 6 (+2)
    Key financials

    Metrics

    7

    Periods

    2

    Q4 FY25

    3
    • Standalone Total Income
      ₹629.07 Cr
      YoY+82.0%
    • Standalone EBITDA
      ₹63.21 Cr
      YoY+45.3%
    • Standalone Net Profit
      ₹57.09 Cr
      YoY+59.7%

    FY25

    4
    • Standalone Total Income
      ₹2,482.52 Cr
      YoY+78.8%
    • Standalone Net Profit
      ₹189.41 Cr
      YoY+87.6%
    • Consolidated Net Profit
      ₹158.38 Cr
    • Consolidated PAT Margin
      6.4%

    Capital allocation

    2
    medium confidence
    CategoryHeadline
    Capex

    Capex disclosed

    existing capital and preferential issue

    Debt

    Debt disclosed

    Guidance & targets

    8
    CategoryTargetPriority
    Market Share
    Ash & Coal Handling Market Share
    10%+
    Medium
    Profitability
    Overall PAT Margin
    10%
    Medium
    Profitability
    Overall PAT Margin
    10%
    Medium
    Green Mobility
    EV Fleet Size
    5,000 EVs
    High
    Green Mobility
    EV B2B Business Profitability
    Profitable
    High
    Green Mobility
    Employee Mobility Gross Margins
    16-20%
    High
    Green Mobility
    Number of Cities
    3-4 additional cities
    Medium
    Wind Power Vertical
    Revenue from Torrent Order
    ₹750 crores
    High

    Debtor days normalization

    next 2-3 quarters
    Current101 days
    Target80-90 days

    Why it matters

    Reduction in debtor days is crucial for improving cash flow and working capital efficiency.

    So I see another 2 quarters to 3 quarters, it will be between 80 to 90 days.

    How to verify

    key_financials.metrics[label='Debtor Days']

    Risks & concerns

    6
    RiskSeverity

    Negative cash flow despite net profit

    FY25 saw negative cash flow of ₹264 crores against a net profit of ₹158 crores, attributed to increased debtor days.Analyst acknowledged

    medium

    Increased debtor days

    Debtor days increased from 81 to 101 days due to rapid business growth, with management expecting normalization to 80-90 days in 2-3 quarters.Analyst acknowledged

    medium

    Company in ASM stage

    Management expressed uncertainty about why the company is in the ASM stage, stating it is a SEBI matter.Analyst not addressed

    medium

    Initial margin pressure in Ash & Coal Handling

    Starting many new sites in the ash handling business led to some initial margin pressure, but overall profitability was maintained.Management acknowledged

    low

    EV B2B business currently losing money

    The EV B2B segment is currently unprofitable but is expected to become profitable this year.Management acknowledged

    low

    GST demand treated as contingent liability

    A ₹29 crore GST demand is treated as a contingent liability, with management confident of winning the appeal.Analyst acknowledged

    low

    Q&A highlights

    8

    “This is Dinesh Agarwal. See, if you have seen last quarter, our debtor days was 81 days and which has increased to 101 days. Everything, all receivable, all profit is converting into cash. Since the business has drastically gone up, the number of the debtor days has increased.”

    Analyst questioned the discrepancy between reported net profit and negative cash flow, which management explained by increased debtor days due to rapid business growth.

    asked by Narayan

    3 min read6 chapters

    Detailed Narrative

    01

    Strong Financial Performance in Q4 and FY25

    Refex Industries delivered robust financial results for Q4 and the full fiscal year 2025. Standalone total income for Q4 FY25 grew 81.97% year-on-year to ₹629.07 crores, with EBITDA increasing 45.3% to ₹63.21 crores and net profit rising 59.68% to ₹57.09 crores. For the full year, standalone total income was ₹2,482.52 crores, up 78.75% YoY, and net profit surged 87.6% to ₹189.41 crores. Consolidated figures also showed strong growth, with FY25 total income at ₹2,518 crores and net profit at ₹158.38 crores, reflecting a consolidated PAT margin of 6.4%.

    02

    Ash & Coal Handling Business as Core Growth Driver

    The Ash & Coal Handling sector remains the backbone of Refex's business, delivering efficient logistics services to over 40 power plants across India. The handling capacity has reached 70,000 metric tons per day. Management indicated a strategic shift from low-margin coal trading to higher-margin ash handling, which improved overall margins despite a sequential dip in Q4 total revenue. The company aims for a 10%+ market share in this segment over the next five years, expecting significant growth in tonnage and value in the coming fiscal year.

    03

    Green Mobility Vertical Expansion and Strategy

    Refex Green Mobility Limited is rapidly expanding its EV fleet, which has grown from 24 vehicles in March 2023 to over 1,300 vehicles today. The company targets to expand its fleet to 5,000 EVs by FY27, requiring an equity investment of ₹50-60 crores, funded by existing capital and a preferential issue. While the B2B EV business is currently operating at a loss, it is expected to become profitable this year, with gross margins for employee mobility services projected at 16-20%. The company is also expanding its presence to another 3-4 cities this year, focusing on scalable B2B and B2B2C models.

    04

    Entry into Wind Turbine Manufacturing

    Refex has entered the wind turbine manufacturing sector, securing an order from Torrent Power worth approximately ₹750 crores, to be executed over the next 15 months. The company plans to start with CKD (Completely Knocked Down) assembly and gradually move to full manufacturing within 18 months, with a factory already established in Silvassa. The turbines will be 5.3 megawatt single units, utilizing technology from German partner Vensys, and are expected to generate more energy at lower wind speeds.

    05

    Capital Allocation and Debt Management

    The company received ₹512 crores from a preferential equity issue of ₹900 crores. Short-term borrowings have increased, primarily due to Letters of Credit (LCs) and vehicle loans payable within 12 months, which are part of the normal course of business for rapid expansion. The equity requirement for the EV fleet expansion is estimated at ₹50-60 crores, to be funded through existing capital and the preferential issue. Management aims to improve the overall PAT margin to 10% within the next 1-3 years.

    06

    Cash Flow and Debtor Days Concerns

    Despite strong profit growth, Refex reported a negative cash flow of ₹264 crores for FY25, compared to a net profit of ₹158 crores. This was primarily attributed to an increase in debtor days from 81 to 101 days, a consequence of the rapid business expansion. Management expects debtor days to normalize to 80-90 days within the next 2-3 quarters as business cycles establish. A GST demand of ₹29 crores is being treated as a contingent liability, with management confident of a favorable outcome.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.