Accuvant Advisory Services Limited (ACCUVANT) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Accuvant Advisory Services Limited

Accuvant Advisory Services Limited Standalone Balance Sheet (Amount in Rs.)

Particulars	31-03-2025	31-03-2024
Non Current Assets
Property, Plant and Equipment	99,517	1,21,171
Capital work-in-progress	3,05,00,000	3,05,00,000
Investments	45,00,000	45,00,000
Loans	5,05,61,516	5,18,52,232
Deferred Tax Assets (net)	-	2,439
Other non-current assets	2,439	-
Current assets
Trade receivables	-	14,04,000
Cash and cash equivalents	2,11,805	1,10,497
Other current assets	7,80,813	3,95,744
Total Assets	8,66,56,090	8,88,86,083
Equity
Equity Share capital	6,78,75,000	6,78,75,000
Other Equity	1,77,53,485	1,60,91,132
Non Current liabilities
Borrowings	1,33,496	33,43,496
Current liabilities
Trade payables
Due to others	74,244	1,12,760
Other financial liabilities	3,67,865	4,65,172
Other current liabilities	-	-1,479
Short Term Provisions	4,52,000	10,00,000
Total Equity and Liabilities	8,66,56,090	8,88,86,081

Accuvant Advisory Services Limited Standalone Profit & Loss Statement (Amount in Rs.)

Particulars	31-03-2025	31-03-2024
Revenue from Operations	0	13,00,000
Other Income	36,59,759	39,67,175
Total Income	36,59,759	52,67,175
Expenses:
Professional Fees Paid for Services		-
Employee Benefits Expense	7,44,000	7,44,000
Finance Costs	0	73,579
Depreciation and Amortization Expense	21,654	26,439
Other Expenses	7,41,406	7,83,722
Total Expenses	15,07,060	16,27,740
Profit before tax	21,52,699	36,39,435
Current Tax	4,90,346	9,18,654
Deferred Tax	0	-207
Profit for the period	16,62,353	27,20,988
Total Comprehensive Income for the period (Comprising Profit and Other Comprehensive Income for the period)	16,62,353	27,20,988
Earnings per equity share (Face value of Rs. 10/- each)
Basic & Diluted	0.24	0.4

Accuvant Advisory Services Limited Standalone Cash Flow Statement (Amount in Rs.)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Net Profit before Tax as per Statement of Profit and Loss	21,52,699	36,39,435
Adjustment for reconcile profit (loss)
Adjustments for finance costs	0	40,36,604
Adjustments for decrease (increase) in inventories	0	0
Adjustments for decrease (increase) in trade receivables, current	14,04,000	-3,24,000
Adjustments for decrease (increase) in other current assets	-3,85,069	6,17,062
Adjustments for other financial assets, current	12,90,717	0
Adjustments for increase (decrease) in trade payables, current	-38,516	-42,12,646
Adjustments for increase (decrease) in other current liabilities	-95,828	-3,53,121
Adjustments for depreciation and amortisation expense	21,654	0
Adjustments for provisions, current	0	3,58,470
Adjustments for interest income	36,59,692	0
Total adjustments for reconcile profit (loss)	-14,62,734	1,22,369
Net cash flows from (used in) operations	6,89,965	37,61,804
Income taxes paid (refund)	10,38,347	9,18,447
Net cash flows from (used in) operating activities	-3,48,382	28,43,357
Cash flows from used in investing activities
Purchase of property, plant and equipment	0	-26,439
Cash advances and loans made to other parties	0	-63,42,650
Interest received	36,59,692	-39,63,025
Net cash flows from (used in) investing activities	36,59,692	24,06,064
Cash flows from used in financing activities
Repayments of borrowings	32,10,000	67,50,371
Interest paid	0	73,579
Net cash flows from (used in) financing activities	-32,10,000	-68,23,950
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	1,01,310	-15,74,529
Net increase (decrease) in cash and cash equivalents	1,01,310	-15,74,529
Cash and cash equivalents cash flow statement at end of period	2,11,805	1,10,495

Here is a summary of the Cash Flow Statement for the years 2025 and 2024:

1. Operating Activities

The Company reported a net cash outflow from operating activities of ₹3,48,382 in FY 2025, as against a strong inflow of ₹28,43,357 in FY 2024.

Net profit before tax stood at ₹21,52,699, lower than ₹36,39,435 in the previous year, indicating reduced profitability.

Key adjustments and working capital movements include:

Significant interest income of ₹36,59,692, which was deducted from operating cash flows.
Favourable reduction in trade receivables (₹14,04,000), contributing positively to liquidity.
Increase in other financial assets (₹12,90,717) and other current assets (₹3,85,069), resulting in cash outflows.
Decrease in trade payables (₹38,516) and other current liabilities (₹95,828), indicating outflow towards settlement of obligations.

Despite generating cash from operations of ₹6,89,965, the Company incurred higher tax payments of ₹10,38,347, resulting in a net operating cash outflow.

Overall Interpretation:
The shift from positive to negative operating cash flow reflects pressure on core cash generation, largely due to high tax outgo and adverse working capital changes. Additionally, significant interest income being classified outside operating activities further reduces operational cash strength.

2. Investing Activities

The Company recorded a net cash inflow from investing activities of ₹36,59,692 in FY 2025, compared to ₹24,06,064 in FY 2024.

Key components include:

Interest income of ₹36,59,692, forming the primary source of investing inflow.
No material investments in fixed assets or loans/advances during the year, unlike FY 2024 where substantial loans were extended.

Overall Interpretation:
Investing cash flows were strong and primarily income-driven, indicating that the Company relies significantly on financial income streams rather than capital asset expansion. The absence of fresh investments suggests a conservative or cautious investment stance.

3. Financing Activities

The Company reported a net cash outflow of ₹32,10,000 under financing activities, compared to ₹68,23,950 outflow in FY 2024.

This was mainly due to:

Repayment of borrowings amounting to ₹32,10,000.
No interest payments during the year, unlike the previous period.

Overall Interpretation:
The continued repayment of borrowings reflects a deleveraging strategy, strengthening the Company’s balance sheet and reducing financial risk.

4. Net Cash Movement & Liquidity Position

Net increase in cash and cash equivalents: ₹1,01,310 in FY 2025, compared to a net decrease of ₹15,74,529 in FY 2024
Closing cash balance: ₹2,11,805, up from ₹1,10,495
Overall Interpretation:
Despite negative operating cash flows, the Company achieved a net increase in cash position, supported by strong investing inflows and controlled financing outflows. Liquidity position has improved moderately during the year.
Conclusion

Accuvant Advisory Services Limited demonstrates a shift in cash flow dynamics, with reduced reliance on operating cash flows and increased dependence on investment income. While the Company has strengthened its balance sheet through debt repayment, the negative operating cash flow highlights the need to enhance core business cash generation and manage working capital efficiently. Overall, liquidity remains adequate, supported by strong investing inflows.