| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Amar Vanijya Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Current Assets |
|
|
|
Cash and cash equivalents |
97.05 |
1,190.43 |
|
Other Current Assets |
311.19 |
195.48 |
|
Non-current Assets |
|
|
|
Non-Current Investments |
14,161.38 |
14,467.08 |
|
Long Term Loans &
Advances |
55,027.38 |
45,544.66 |
|
Total Assets |
69,597.00 |
61,397.65 |
|
Current Liabilities |
|
|
|
Other Current Liabilities |
368.42 |
319.11 |
|
Non-Current Liabilities |
|
|
|
Long Term Borrowings |
43,466.31 |
35,774.59 |
|
Long Term Provision |
276.76 |
95 |
|
Deferred Tax Liabilities
(Net) |
1,023.61 |
1,385.00 |
|
Shareholder 's funds |
|
|
|
Share Capital |
19,920.00 |
19,920.00 |
|
Reserve and Surplus |
4,541.91 |
3,903.45 |
|
Total Equity And
Liabilities |
69,597.00 |
61,397.15 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue |
|
|
|
Revenue from Operation |
4,275.98 |
3,039.64 |
|
Other Income |
5.86 |
16.12 |
|
Total Revenue |
4,281.83 |
3,055.76 |
|
Expenses |
|
|
|
Employee benefit Expenses |
650.75 |
1,346.58 |
|
Finance Cost |
2,560.24 |
1,431.88 |
|
Other Expenses |
306.82 |
573.27 |
|
Provision for Sub Standard
Assets |
- |
4,827.18 |
|
Provision for standard
asset |
181.76 |
- |
|
Total Expenses |
3,699.57 |
8,178.92 |
|
Profit for the period |
582.27 |
(5,123.16) |
|
Other Comprehensive Income |
|
|
|
Items that will not be
reclassified to profit or loss |
|
|
|
Changes in fair value of
Equity Instruments |
(305.70) |
(5,293.05) |
|
Deferred Tax Expense
relating to above item |
361.89 |
1,174.26 |
|
Other Comprehensive Income |
56.19 |
(4,192.10) |
|
Total Comprehensive
Income/(Loss) for the year |
638.46 |
(9,315.25) |
|
Earning per Equity Share |
|
|
|
Basic & Diluted |
0.29 |
(2.57) |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating
Activities |
|
|
|
Net Profit/(Loss) as per P
& L Account |
582.27 |
(5123.16) |
|
Adjustments for |
|
|
|
Add: Extraordinary Item
(Provision for standard asset) |
181.76 |
- |
|
Cash flow before working
capital changes |
764.02 |
(5123.16) |
|
Adjustments for Working
Capital |
|
|
|
Increase / Decrease in
Other Current Assets |
(115.71) |
(213.39) |
|
Increase / Decrease in
Current Liabilities Tax Adjustment |
49.31 |
(9.5) |
|
Increase / Decrease
in Long Term Provision |
- |
- |
|
Net Cash generated from
operations |
697.62 |
(4919.27) |
|
Cash Flow From Investing
Activities |
|
|
|
Sale/Purchase of Fixed
Assets |
|
- |
|
Purchase/Sale of
Investment |
- |
(210) |
|
Loss on sale of investment |
- |
61.54 |
|
Net Cash Flow from
investing activities |
- |
(148.46) |
|
Cash Flow from Financing
Activities |
|
|
|
Increase /(Decrease) in
Loans Given |
(9,482.72) |
18517.12 |
|
Increase / ( Decrease)in
Borrowings |
7,691.72 |
24715.88 |
|
Net Cash used in Financing
activities |
(1,791.00) |
6198.76 |
|
Net Increase in Cash &
Cash Equivalent |
(1,093.38) |
1131.03 |
|
Opening Cash & cash
Equivalent |
1,190.43 |
59.4 |
|
Closing Cash & cash
Equivalent |
97.05 |
1190.43 |
Overview:
The cash flow statement of Amar Vanijya Limited reflects a significant turnaround in operating performance in FY2025 compared to FY2024, though financing outflows and reduced liquidity indicate a cautious financial position.
The Cash Flow Statement of Amar Vanijya Limited for FY2025 reflects a notable recovery in the company’s operational performance compared to FY2024, though the liquidity position weakened due to financing activities.
During FY2025, the company reported a net profit of ₹582.27 lakh, a significant turnaround from the net loss of ₹5,123.16 lakh in FY2024, indicating a strong improvement in core business performance. After incorporating adjustments and working capital changes, the company generated net cash from operating activities of ₹697.62 lakh, compared to a substantial cash outflow of ₹4,919.27 lakh in the previous year. This shift demonstrates improved operational efficiency, better management of working capital, and enhanced earnings quality, reflecting stabilization of the company’s primary business operations.
Cash flow from investing activities remained largely muted during FY2025 with no major investment or asset-related transactions, whereas in FY2024 the company recorded a net outflow of ₹148.46 lakh primarily due to investment transactions and loss on sale of investments. The absence of significant capital expenditure suggests a cautious approach, with the company focusing more on stabilizing operations rather than expansion or asset deployment.
The financing segment shows a significant movement during the year. The company reported a substantial increase in loans given, leading to an outflow of ₹9,482.72 lakh, while borrowings increased by ₹7,691.72 lakh, partially offsetting the impact. Overall, net cash used in financing activities stood at ₹1,791.00 lakh, as against a net inflow of ₹6,198.76 lakh in FY2024. This indicates a strategic shift towards deploying funds into lending or financial activities, supported through borrowings, which may increase financial exposure and leverage risk going forward.
As a result of these movements, the overall cash position declined during the year. The company reported a net decrease in cash and cash equivalents of ₹1,093.38 lakh in FY2025, compared to an increase of ₹1,131.03 lakh in FY2024. The closing cash balance stood significantly lower at ₹97.05 lakh, down from ₹1,190.43 lakh in the previous year, indicating tighter liquidity despite improved operational performance.
Overall, the cash flow position of Amar Vanijya Limited highlights a year of operational recovery supported by positive cash generation from core activities. However, the sharp deployment of funds through financing activities and the consequent reduction in cash reserves suggest increased financial risk and reduced short-term liquidity. Sustained operating cash flows and prudent capital allocation will remain critical for maintaining financial stability and supporting future growth.
