| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Arihant Classic Finance Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial Assets |
|
|
|
Cash and cash equivalents |
75.21 |
50.72 |
|
Loans |
6,413.33 |
3,146.21 |
|
Investments |
0.01 |
0.01 |
|
Other financial assets |
0.08 |
0.08 |
|
Non financial assets |
|
|
|
Inventories |
113.88 |
122.34 |
|
Deferred tax assets |
- |
1.80 |
|
Other non financial assets |
19.60 |
20.01 |
|
Total assets |
6,622.11 |
3,341.17 |
|
Financial Liabilities |
|
|
|
Borrowings |
4529.57 |
1442.71 |
|
Other Financial Liabilities |
33.63 |
12.38 |
|
Non financial liabilities |
|
|
|
Current tax liabilities (net) |
19.04 |
- |
|
Equity |
|
|
|
Equity Share capital |
1,014.81 |
1,014.81 |
|
Other equity |
1,025.06 |
871.26 |
|
Total liabilities and equity |
6,622.11 |
3,341.16 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operations |
|
|
|
Interest income |
447.10 |
246.12 |
|
Sale of shares |
123.25 |
29.44 |
|
Other Income |
6.42 |
272.80 |
|
Total income |
576.77 |
548.36 |
|
Expenses |
|
|
|
Purchase of Stock-in-Trade |
36.77 |
0.08 |
|
Changes in inventories of Stock-in-Trade |
8.46 |
13.94 |
|
Employee benefit expenses |
21.42 |
21.90 |
|
Finance Costs |
272.35 |
105.69 |
|
Other expenses |
47.27 |
13.79 |
|
Impairment Loss allowance |
-10.93 |
-133.99 |
|
Total expenses |
375.34 |
21.41 |
|
Profit before tax |
201.44 |
526.96 |
|
Current tax |
48.95 |
40.57 |
|
Deferred tax |
-1.80 |
- |
|
Earlier years |
3.11 |
- |
|
Profit for the Year |
153.80 |
486.39 |
|
Total comprehensive income for the year |
153.80 |
486.39 |
|
Earnings per share |
|
|
|
Basic |
1.52 |
4.79 |
|
Diluted |
1.52 |
4.79 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit before tax |
201.44 |
526.96 |
|
Adjustments for: |
|
|
|
Finance Costs |
272.35 |
105.69 |
|
Interest Income |
1.31 |
- |
|
Tax adjustments |
- |
-2.04 |
|
Operating profit before working capital changes |
475.10 |
630.61 |
|
Adjustments for: |
|
|
|
(Increase)/decrease in loans |
-3,267.13 |
1,017.85 |
|
(Increase)/decrease in other financial assets |
1.81 |
151.04 |
|
(Increase)/decrease in other non-current assets |
0.41 |
-13.77 |
|
(Increase)/decrease in Inventories |
8.46 |
13.94 |
|
Increase/(decrease) in other financial liabilities |
21.25 |
-212.97 |
|
Increase/(decrease) in Current Provisions |
19.04 |
11.31 |
|
Cash generated from operations |
-3,216.16 |
967.40 |
|
Income taxes paid (net) |
48.95 |
40.57 |
|
Net cash flows used in operating activities |
-3,265.11 |
926.83 |
|
Cash flows from financing activities |
|
|
|
Repayment/Taken of short term borrowings |
3,086.86 |
-1,401.85 |
|
Finance Costs Paid |
-272.35 |
-105.69 |
|
Net cash flows used in Financing activities |
2,814.50 |
-1,507.54 |
|
Net
Increase/(decrease) in cash and cash equivalents |
24.49 |
49.90 |
|
Cash and cash equivalents at the beginning of the year |
50.72 |
0.82 |
|
Cash and cash equivalents at the end of the year |
75.21 |
50.72 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
For the year ending
31st March 2025, the company reported a profit before tax of ₹201.44 lakhs,
a sharp decline from ₹526.96 lakhs in the previous year. After adjusting for
finance costs (₹272.35 lakhs in 2025 vs ₹105.69 lakhs in 2024), interest income
(₹1.31 lakhs in 2025), and tax adjustments, the operating profit
before working capital changes stood at ₹475.10 lakhs, down
from ₹630.61 lakhs the year before.
However, significant
changes in working capital—especially a sharp increase in loans
amounting to ₹3,267.13 lakhs—greatly impacted the cash position. This large
increase in loans is indicative of either lending more funds or booking more
receivables, both of which consume cash. Other adjustments include minor
increases and decreases in financial and inventory-related items, but these
were not enough to offset the cash drain from loan increases. Consequently, the
cash
generated from operations became negative ₹3,216.16 lakhs,
compared to a positive ₹967.40 lakhs in 2024.
After deducting
income tax payments (₹48.95 lakhs in 2025 vs ₹40.57 lakhs in 2024), the net
cash used in operating activities was ₹3,265.11 lakhs,
a drastic deterioration from the positive cash flow of ₹926.83 lakhs
in the previous year.
Cash Flow from
Financing Activities
To compensate for
the massive outflow in operations, the company turned to financing. In 2025, it
raised
₹3,086.86 lakhs from short-term borrowings, reversing the
previous year’s repayment trend (which saw an outflow of ₹1,401.85 lakhs).
Despite paying finance costs of ₹272.35 lakhs (higher than the ₹105.69 lakhs in
2024), the net result was a positive cash inflow of ₹2,814.50
lakhs from financing activities, compared to a negative
₹1,507.54 lakhs in the previous year.
Net Movement in
Cash and Cash Equivalents
Despite the heavy
operational outflows, the strong financing inflows helped the company stay
afloat. The net increase in cash and cash equivalents was ₹24.49
lakhs in 2025, slightly lower than ₹49.90 lakhs in 2024. The cash
balance at the end of March 2025 was ₹75.21 lakhs, up from
₹50.72 lakhs at the beginning of the year. In 2024, the closing balance rose
from ₹0.82 lakhs to ₹50.72 lakhs.
