Onesource Industries and Ventures Limited (formerly **Onesource Ideas Venture Limited**) is an Indian enterprise that has recently undergone a radical strategic transformation. Transitioning from a legacy in textiles and general ventures, the company has pivoted to become a specialized player in the bulk trading and export of agricultural commodities. Operating on a **B2B (Business-to-Business)** model, the company leverages local market auctions to procure food staples for domestic wholesalers and international markets. --- ### **Strategic Pivot and Corporate Rebranding** In late **2024**, the company executed a comprehensive overhaul to align its corporate identity with its new operational focus on the agricultural sector. * **Identity Change:** Rebranded from **Onesource Ideas Venture Limited** to **Onesource Industries and Ventures Limited** (effective **September 27, 2024**). * **Geographic Relocation:** The Registered Office was shifted from **Chennai, Tamil Nadu** to **Bhopal, Madhya Pradesh** (effective **May 09, 2025**) to optimize administrative and operational proximity to key agricultural hubs. * **Leadership Transition:** **Mr. Shibhu Maurya** was appointed as **Managing Director and Chairman** (effective **July 23, 2025**) for a five-year term to spearhead this new growth phase. * **Business Objective Expansion:** The Memorandum of Association was amended to include **Agriculture Products and tenders**, as well as potential entry into the **tobacco industry** (Bidi, Cigar, and Cigarettes). --- ### **Core Operations and Product Portfolio** The company’s primary revenue driver is now the **Agro Commodities** segment, which accounted for **more than 50% of revenue** in **FY 2023-24**. The company holds **ISO 9001:2015** certification (Certificate No: **QM-31915**) for the import, export, and distribution of agricultural produce. **Expanded Product Scope:** * **Food Staples:** Rice, pulses, cereals, edible oils, oil seeds, and spices. * **Specialty & Inputs:** Organic and herbal products, animal feeds, seeds, pesticides, insecticides, fungicides, and fertilizers. * **Industrial & Pharma:** Petrochemicals, industrial chemicals, and pharmaceutical drugs/chemicals. * **Ancillary Services:** Authorization to undertake government tenders for infrastructure, solar supplies, and manpower services. --- ### **Capital Structure and Aggressive Fundraising** To support its "phenomenal year of growth" and meet heightened **working capital requirements**, the company has significantly expanded its financial base. | Corporate Action | Details | | :--- | :--- | | **Stock Split** | Sub-division of **1** equity share (FV **₹10**) into **10** equity shares (FV **₹1**) in **Sept 2024**. | | **Authorized Capital** | Increased from **₹5 Crore** to **₹55 Crore** in **August 2024**. | | **Warrant Program** | Approval to issue up to **66,314,344** warrants to raise up to **₹40.45 Crore**. | | **Preferential Issue** | Allotment of **7.75 million** warrants in **Feb 2026** at **₹6.10** per warrant. | | **Borrowing Limits** | Increased to **₹100 Crore** to provide flexibility for strategic initiatives. | --- ### **Financial Performance and Key Ratios** The company reported an increase of over **800%** in both revenue and net profits for **FY 2024-25** compared to the previous fiscal year. It maintains a **debt-free** status with a conservative capital structure. **Key Financial Metrics (FY 2024-25):** * **Debtors Turnover:** **124.74** * **Inventory Turnover:** **49.09** * **Current Ratio:** **4.72** * **Debt Equity Ratio:** **0.02** * **Operating Profit Margin:** **0.021%** * **Net Profit Margin:** **1.60%** * **Return on Net Worth:** **0.28** * **Annual Profit:** **₹112 lakhs** **Historical Trend (₹ in Lakhs):** | Particulars | FY 2023-24 | FY 2022-23 | FY 2021-22 | | :--- | :--- | :--- | :--- | | **Total Income** | *Not Specified* | **38.91** | **27.94** | | **Profit After Tax** | *Not Specified* | **14.36** | **0.08** | --- ### **Operational Infrastructure and Asset Management** * **Subsidiaries:** The company has **zero** subsidiaries, joint ventures, or associate companies as of March 31, 2025. * **Fixed Assets:** The company does not own land or buildings; it maintains records primarily for plant and machinery. * **Inventory:** Physical verification is conducted by management; no discrepancies exceeding **10%** have been reported. * **Working Capital:** No sanctioned limits exceeding **Rs. 5 Crores** from financial institutions. * **Dividend Policy:** The Board has **not recommended a dividend** for recent periods, opting to retain profits for expansion and remedial actions. --- ### **Related Party Transactions and Intercorporate Support** To ensure optimum capacity utilization and manufacturing continuity, the company has established material transaction limits with associated entities for **FY 2025-26**: | Related Party | Nature of Transaction | Value Limit | | :--- | :--- | :--- | | **Greater India Exports Pvt Ltd** | Purchase/sale of machinery, raw materials, services | **₹1,00,00,000** | | **Sadbhav Minerals Pvt Ltd** | Purchase/sale of machinery, raw materials, services | **₹1,00,00,000** | | **Arix Capital Limited** | Intercorporate Loan to the Company | **₹5,00,00,000** | Additionally, the company is authorized to provide lending or guarantees up to **₹50 Crore** each to **Greater India Exports** and **Sadbhav Minerals** to support principal business activities. --- ### **Risk Profile and Mitigation Strategies** #### **Operational & Human Capital Risks** * **Lean Workforce:** The company operates with only **7 employees** (1 permanent, 6 temporary). Talent retention is a high-priority risk addressed through competitive compensation. * **Supply Chain:** Sensitivity to the cost and availability of raw materials and long gestation periods for procurement. #### **Financial & Market Risks** * **Credit Risk:** Trade receivables stood at **₹56.32 lakhs** (March 2025). Management manages exposure by assessing counterparty financial health; currently, there is **zero** allowance for bad debts. * **Market Volatility:** Exposure to foreign exchange fluctuations, interest rate changes, and intense competition from established global players. #### **Regulatory & Compliance Risks** Recent secretarial audits identified several historical compliance lapses that management is working to remediate: * **Internal Audit:** Failure to appoint an Internal Auditor per Section 138(1) of the Companies Act. * **SEBI LODR Violations:** Non-intimation to **BSE** regarding director/auditor changes and delayed filing of **Quarterly Financial Results** (Sept/Dec 2023). * **Insider Trading:** Delayed filing of **Structured Digital Database (SDD)** certificates in 2023. * **ROC Filings:** Delays in filing certain forms resulting in penalties.