Aashrit Capital Annual Reports, Balance Sheet and Financials

Aashrit Capital Limited Standalone Balance Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Financial Assets
Cash and Cash Equivalents	23.50	12.17
Loans	5,876.03	5,327.73
Other Financial Assets	3.15	1.25
Non-Financial Assets
Inventories	12,337.42	12,428.79
Current Tax Assets	1.36	8.84
Property, Plant and Equipment	74.32	108.37
Other Non-Financial Assets	33.08	31.55
Total Assets	18,348.85	17,918.70
Financial Liabilities
Borrowings		-
Other Financial Liabilities	8.93	7.59
Non-Financial Liabilities
Current Tax Liabilities (Net)	0.46	12.10
Deferred Tax Liabilities (Net)	1,370.58	1,320.13
Other Non-Financial Liabilities	1.25	1.46
Equity
Equity Share Capital	1,120.25	1,120.25
Other Equity	15,847.38	15,457.17
Total Equity and Liabilities	18,348.85	17,918.70

Aashrit Capital Limited Standalone Profit & Loss Statement (Rs in Lakhs)

Aashrit Capital Limited Standalone Cash Flow Statement (Rs in Lakhs)

Aashrit Capital Limited – Cash Flow Statement Analysis

(₹ in Lacs)

For the financial year ended 31 March 2025, the Company reported a significant improvement in profitability, with Net Profit before Tax rising to ₹699.89 lacs as compared to ₹235.76 lacs in the previous year. After incorporating non-cash adjustments such as depreciation, impairment of financial instruments, and fair value gains, operating cash flow before working capital changes stood strong at ₹656.19 lacs.

However, substantial deployment of funds into Loans & Advances amounting to ₹550.51 lacs impacted liquidity during the year. After considering working capital movements, cash generated from operations amounted to ₹202.24 lacs. High income tax payments of ₹190.90 lacs further moderated net operating cash flows, resulting in a marginal positive cash flow from operating activities of ₹11.34 lacs as against a slight negative cash flow in the previous year.

There were no investing activities during FY2025, indicating no capital expenditure during the year, whereas the previous year had witnessed investment in fixed assets. Financing activities remained largely stable with negligible finance cost and no additional borrowings, reflecting a conservative capital structure.

Overall, despite strong accounting profits, actual cash generation remained moderate due to increased lending activity and tax outflows. The closing cash balance improved to ₹23.50 lacs, indicating stable liquidity and disciplined financial management.