AKI India Limited has announced a board meeting on 30th May 2025 to consider the financial results for the quarter and half-year.

1) **Revenue Performance:** Consolidated total income rose sharply to ₹27.24 Cr from ₹21.07 Cr a year ago, led solely by growth in the leather and leather goods segment.

2) **Profitability and EPS:** Net profit increased to ₹1.68 Cr (up from ₹1.37 Cr), with EPS at ₹0.19 versus ₹0.16 previously.

Profit before tax jumped 42%, reflecting stronger operational leverage despite cost pressures.

Margins remained steady through volume growth and tight expense control.

3) **Operational Costs:** Material consumption was flat YoY at ₹44.12 Cr.

Purchase of stock-in-trade increased notably due to higher trading activity.

Employee costs held steady at ₹2.51 Cr, while other expenses rose moderately but were balanced by improved inventory management reducing working capital blockages.

4) **Key Metrics:** EBITDA before exceptional items improved significantly to ₹2.67 Cr from ₹1.88 Cr, signaling healthier core profitability.

The consolidated balance sheet shows increased inventory and higher trade receivables aligned with sales growth and a broader customer base.

5) **Balance Sheet / Cash Flow Health:** Borrowings edged up slightly to ₹19.33 Cr, indicating manageable leverage to support capex and working capital needs.

Cash and equivalents improved to ₹2.78 Cr, aided by financing activities and capital infusion.

Capital work-in-progress rose, reflecting ongoing asset expansion.

6) **Management Commentary / Strategic Outlook:** No specific future guidance provided but steady capex and profitability gains suggest focus on capacity expansion and working capital efficiency. **Final Takeaway:** AKI India displays encouraging momentum with robust revenue and profit gains in its core leather goods business.

Stable costs and moderate debt levels offer retail investors a cautiously optimistic outlook on scaling and operational improvements.