Abans Investment Managers Limited (Abans AMC) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Abans Investment Managers Limited

Abans Investment Managers Limited Standalone Balance Sheet (Rs in Crores)

Particulars	31-03-2026	31-03-2025
Non-Current Assets
Property, Plant And Equipment	0.02	-
Intangible Assets Under Development	0.03	-
Deferred Tax Assets (Net)	1.00	0.07
Other Non-Current Assets	-	-
Current Assets
Investments	8.22	6.80
Trade Receivables	2.80	2.05
Cash And Cash Equivalents	7.61	10.72
Other Financial Assets	0.01	0.03
Current Tax Assets [Net]	0.08	-
Other Current Assets	0.74	0.65
Total Assets	20.55	20.34
Equity
Equity Share Capital	1.60	1.60
Other Equity	17.86	12.87
Non-Current Liabilities
Provisions	0.35	0.25
Current Liabilities
Trade Payables - Micro Enterprises And Small Enterprises	-	-
Creditors Other Than Micro Enterprises And Small Enterprises	0.01	0.02
Other Financial Liabilities	0.42	5.11
Current Tax Liabilities (Net)	-	0.22
Other Current Liabilities	0.04	0.06
Provisions	0.25	0.17
Total Equity And Liabilities	20.55	20.34

Abans Investment Managers Limited Standalone Profit & Loss Statement (Rs in Crores)

Particulars	31-03-2026	31-03-2025
Income
Revenue from operations	9.33	7.85
Other income	0.18	0.33
Total income	9.51	8.19
Expenses
Employee benefits expense	10.64	4.50
Depreciation and amortization expenses	0.01	-
Other expenses	2.60	2.66
Total expenses	13.25	7.17
Profit/(Loss) before tax	-3.73	1.01
Current tax	-	0.25
Earlier year	0.02	0.07
Deferred tax	-0.94	-
Profit/(Loss) after tax	-2.82	0.69
Other comprehensive income/(Loss)
Re-measurement gain/(loss) on defined benefit plan	0.01	-
Total comprehensive income/(Loss)	-2.81	0.68
Earnings per share
Basic	-17.60	4.39
Diluted	-16.52	4.12

Abans Investment Managers Limited Standalone Cash Flow Statement (Rs in Crores)

Particulars	31-03-2026	31-03-2025
Cash flows from operating activities:
Profit before tax as per statement of profit and loss	-3.73	1.01
Adjustments for:
Depreciation and amortisation	0.01	-
Share based payment expenses	7.79	2.24
Employee defined benefit	0.15	0.01
Interest income	-0.15	-0.33
Net gain on fair value changes	-0.05	0.08
Gain on sales of investments	-0.53	-
Operating profit before working capital changes	3.48	3.03
Adjustments for:
Decrease/(Increase) in trade receivables	-0.75	0.54
Decrease/(Increase) in investments	1.13	-2.80
Decrease/(Increase) in other current assets	-0.09	-1.57
Increase/(Decrease) in trade and other payables	-0.01	-
Increase/(Decrease) in other liabilities	-4.67	3.52
Cash generated from operations	-0.92	2.73
Direct Tax Paid (Net of Refund)	-0.33	-0.69
Net cash (used in)/generated from operating activities	-1.26	2.04
Cash flow from investing activities:
Acquisition of property, plant and equipment	-0.02	-0.01
Intangible Assets under development	-0.03	-
Proceeds from / (purchase of) investments	-1.95	(3.60)
Interest income	0.17	0.30
Net cash (used in)/generated from investing activities	-1.84	-3.30
Cash flow from financing activities:
Issue of equity shares	-	9.88
Net cash (used in)/generated from financing activities	-	9.88
Net cash and cash equivalents	-3.10	8.61
Cash and cash equivalents at beginning of the year	10.72	2.10
Cash and cash equivalents at end of the year	7.61	10.72

Summary of cash flow statement:

Cash Flow from Operating Activities

During FY 2025-26, the Company reported a net cash outflow from operating activities of ₹1.26 crore, compared to a cash inflow of ₹2.04 crore in FY 2024-25. Although operating profit before working capital changes stood at ₹3.48 crore, adverse movements in working capital, particularly the decrease in other liabilities and increase in trade receivables, impacted cash generation. Consequently, cash generated from operations turned negative, reflecting weaker operating cash flows during the year.

Cash Flow from Investing Activities

Net cash used in investing activities amounted to ₹1.84 crore in FY 2025-26, compared to an outflow of ₹3.30 crore in the previous year. The outflow was primarily attributable to investments made during the year and expenditure incurred on property, plant and equipment and intangible assets under development. However, interest income earned and gains from investment-related activities partially offset the overall cash outflow.

Cash Flow from Financing Activities

The Company did not record any financing cash flows during FY 2025-26. In contrast, FY 2024-25 witnessed a cash inflow of ₹9.88 crore from the issue of equity shares. The absence of fresh capital raising or other financing transactions during the current year resulted in no cash movement under financing activities.

Net Change in Cash and Cash Equivalents

As a result of the cash outflows from operating and investing activities and the absence of financing inflows, the Company 's cash and cash equivalents decreased by ₹3.10 crore during FY 2025-26, compared to an increase of ₹8.61 crore in FY 2024-25. Consequently, cash and cash equivalents stood at ₹7.61 crore as of 31 March 2026, down from ₹10.72 crore at the end of the previous financial year. This decline reflects the utilization of cash resources to support business operations and investment activities during the year.

Financial Ratios of Abans Investment Managers Limited

Particulars	31-03-2026	31-03-2025
Current Ratio	26.21	3.61
Return on Equity Ratio (%)	-16.63%	8.56%
Net Capital Turnover Ratio	0.56	0.99
Net Profit Ratio	-0.30	0.09
Return on Capital Employed (%)	-19.19%	7.03%
Return on Investment (%)	28.99%	28.79%

Summary of financial ratios for the year 2026 and 2025:

Current Ratio

The Current Ratio increased significantly from 3.61 times in FY 2024-25 to 26.21 times in FY 2025-26. This substantial improvement indicates a very strong liquidity position, suggesting that the company has a much higher level of current assets compared to its current liabilities. While this reflects excellent short-term solvency and an enhanced ability to meet immediate obligations, such a high ratio may also indicate underutilization of current assets or excess idle funds.

Return on Equity

The Return on Equity declined sharply from 8.56% in FY 2024-25 to -16.63% in FY 2025-26. The negative ROE reflects that the company incurred losses during the year, resulting in a negative return for shareholders. This indicates a deterioration in profitability and a reduction in the company 's effectiveness in generating returns from shareholders ' funds.

Net Capital Turnover Ratio

The Net Capital Turnover Ratio decreased from 0.99 times in FY 2024-25 to 0.56 times in FY 2025-26. This decline suggests that the company generated lower revenue relative to its capital employed during the year. The reduction indicates less efficient utilization of capital resources in generating business turnover compared to the previous year.

Net Profit Ratio

The Net Profit Ratio declined from 9% in FY 2024-25 to -30% in FY 2025-26. The negative margin indicates that the company incurred a net loss during the year as compared to a profit in the previous year. This deterioration reflects increased costs, reduced income, or a combination of both, adversely affecting overall profitability.

Return on Capital Employed

The Return on Capital Employed decreased significantly from 7.03% in FY 2024-25 to -19.19% in FY 2025-26. The negative ROCE indicates that the company was unable to generate adequate operating profits from the capital employed in the business and instead incurred losses. This points to weakened operational efficiency and reduced effectiveness in utilizing long-term funds.

Return on Investment

The Return on Investment improved marginally from 28.79% in FY 2024-25 to 28.99% in FY 2025-26. Despite the decline in overall profitability, the company maintained a strong return on its investment portfolio, reflecting stable performance of investments during the year. This suggests that investment activities continued to generate favorable returns and remained a positive contributor to the company 's financial performance.