63SATS Cybertech Limited (63Sats) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
63SATS Cybertech Limited

63sats Cybertech Limited Standalone Balance Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Non-current Assets
Property, Plant and Equipment	27.66	-
Right of use assets	26.30	-
Other intangible assets	0.34	-
Other Financial assets	4.50	-
Other non-current assets	3.83	-
Current Assets
Investments	358.01	-
Trade receivables	44.05	-
Cash and cash equivalents	106.55	7.12
Bank balances other than above	143.88	185.00
Other financial assets	1.54	2.42
Current tax assets	28.95	-
Other current assets	200.31	-
Total Assets	945.92	194.54
Non-current liabilities
Borrowings	1,010.53	-
Lease liabilities	0.30	-
Provisions	31.73	-
Other non-current liabilities	13.57	-
Current liabilities
Lease liabilities	26.54	-
Trade payables:
Due to micro & small enterprises	7.47	-
Due to others	90.98	-
Other financial liabilities	18.93	0.30
Current tax liabilities	-	0.01
Provisions	8.49	-
Other current liabilities	87.41	-
Equity
Equity Share Capital	600.00	100.00
Other Equity	-950.03	94.23
Total Equity and Liabilities	945.92	194.54

63sats Cybertech Limited Standalone Profit & Loss Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Income
Revenue from operations	239.67	-
Other income	61.50	11.78
Total Income	301.17	11.78
Expenses
Employee benefits expense	1,105.39	-
Finance costs	74.48	-
Depreciation and amortization expense	14.26	-
Other expenses	713.28	0.45
Total Expenses	1,907.41	0.45
Profit before tax
Current tax	-	1.77
(Loss)/Profit after tax	-1,606.24	9.56
Total Comprehensive Income for the year	-1,606.24	9.56
Earnings per share
Basic and Diluted	-3.68	0.96

63sats Cybertech Limited Consolidated Cash Flow Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Profit/(loss) before tax	-1,606.24	9.56
Adjustment for:
Depreciation & amortization expense	14.26	-
Gain on fair valuation of financial assets at fair value through P&L	-8.01	-
Finance cost	74.48	1.77
Dividend income	-33.19	-
Interest income	-20.30	-11.77
Operating Profit before WC changes	-1,579.00	-0.44
Adjustments for:
Trade receivables, loans, other financial assets & other assets	-254.26	-
Trade payables, other financial liabilities, other liabilities & provisions	258.29	4.03
Cash used in operations	-1,574.97	-0.44
Income taxes paid	-29.19	-1.60
Net cash from Operating Activities	-1,604.16	-2.04
Cash Flow from Investing Activities
Capital expenditure on PPE & other assets	-32.27	-
Proceeds from sale of financial assets – others	600.00	-
Purchase of financial assets - others	-950.00	-
Bank deposits not considered as cash & cash equivalents:
Placed	-1,573.60	-185.00
Matured	1,614.72	170.00
Interest Income	22.73	10.56
Dividend on investments	33.19	-
Net cash from Investing Activities	-285.23	-4.44
Cash Flow from Financing Activities
Issue of share capital	500.00	-
Borrowings – issue of zero coupon unsecured optionally fully convertible debentures	1,500.00	-
Repayment of lease liabilities - Principal	-9.44	-
- Interest	-1.74	-
Net cash from Financing Activities	1,988.82	-
Net Increase in cash and cash equivalents	99.43	-6.48
Cash and cash equivalents at the beginning of the year	7.12	13.60
Cash and cash equivalents at the end of the year	106.55	7.12

Summary of the Cash Flow Statement for the years 2025 and 2024:

Operating Activities:
During the year ended 31 March 2025, the company reported a significant cash outflow from operating activities amounting to ₹1,604.16 lakhs, compared to an outflow of ₹2.04 lakhs in the previous year. This was primarily driven by a loss before tax of ₹1,606.24 lakhs, as against a marginal profit of ₹9.56 lakhs in FY 2024. Although non-cash expenses such as depreciation and amortization of ₹14.26 lakhs and finance costs of ₹74.48 lakhs were added back, these were offset by non-operating income including dividend income of ₹33.19 lakhs, interest income of ₹20.30 lakhs, and a gain on fair valuation of financial assets of ₹8.01 lakhs.

After adjusting for working capital movements, the operating loss marginally improved due to an increase in trade payables and other liabilities of ₹258.29 lakhs, which partly offset an increase in trade receivables and other assets of ₹254.26 lakhs. Consequently, cash used in operations stood at ₹1,574.97 lakhs. After payment of income taxes of ₹29.19 lakhs, the net cash outflow from operating activities amounted to ₹1,604.16 lakhs.

Investing Activities:
Net cash outflow from investing activities during FY 2025 was ₹285.23 lakhs, compared to ₹4.44 lakhs in the previous year. The company incurred capital expenditure of ₹32.27 lakhs on property, plant, equipment, and other assets. It also purchased financial assets amounting to ₹950.00 lakhs, partly offset by proceeds of ₹600.00 lakhs from the sale of financial assets. Significant movements were observed in bank deposits not considered as cash equivalents, with placements of ₹1,573.60 lakhs and maturities of ₹1,614.72 lakhs, resulting in a net inflow. Additionally, the company earned interest income of ₹22.73 lakhs and dividend income of ₹33.19 lakhs from investments, which supported overall investing cash flows.

Financing Activities:
The company generated substantial cash inflows from financing activities amounting to ₹1,988.82 lakhs during the year, compared to no financing inflows in the previous year. This was mainly due to the issuance of share capital aggregating ₹500.00 lakhs and the issuance of zero coupon, unsecured, optionally fully convertible debentures amounting to ₹1,500.00 lakhs. These inflows were marginally reduced by repayment of lease liabilities, including principal of ₹9.44 lakhs and interest of ₹1.74 lakhs.

Net Change in Cash and Cash Equivalents:
As a result of the above activities, the company recorded a net increase in cash and cash equivalents of ₹99.43 lakhs during FY 2025, compared to a net decrease of ₹6.48 lakhs in FY 2024. Cash and cash equivalents increased from ₹7.12 lakhs at the beginning of the year to ₹106.55 lakhs at the end of the year.