Ayushman Infratech Limited (Ayushman Infratech) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
Ayushman Infratech Limited

Ayushman Infratech Limited Standalone Balance Sheet (Rs. In Thousands)

Particulars	31-03-2025	31-03-2024
Non-current assets
Property, plant and equipment	26,987.60	27,554.06
Other Financial Assets	165.18	165.18
Deferred Tax Assets (Net)	1,695.57	1,814.08
Current assets
Inventories	4,812.10	5,521.68
Trade Receivables	3,088.92	8,839.43
Cash and cash equivalents	2,205.28	4,719.42
Current Tax Assets (Net)	93.07	1,501.52
Other Current assets	23,715.31	17,294.92
Total Assets	62,763.03	67,410.29
Equity
Equity Share capital	2,000.00	2,000.00
Other Equity	51,331.29	50,083.45
Non-Current liabilities
Borrowings	-	2,450.00
Provisions	1,134.41	903.49
Current liabilities
Trade Payables
Total outstanding dues of creditors other than micro and small enterprises	653.02	588.25
Other Financial Liabilities	6,880.67	10,225.66
Other Current Liabilities	712.09	1,112.97
Provisions	51.55	46.47
Total Equity and Liabilities	62,763.03	67,410.29

Ayushman Infratech Limited Standalone Profit & Loss Account (Rs. In Thousands)

Particulars	31-03-2025	31-03-2024
Income
Revenue from Operation	17,323.12	1,12,508.45
Other Income	1,085.55	2,081.01
Total Revenue	18,408.67	1,14,589.46
Expenses
Cost of Raw Material Consumed	5,651.84	69,928.14
Construction Expenses	590.49	23,004.82
Employees Benefit Expenses	8,680.00	11,147.21
Finance Costs	-	277.64
Depreciation and Amortization Expenses	209.26	401.24
Other Expenses	1,661.10	2,271.06
Total Expenses	16,792.69	1,07,030.11
Profit before Tax	1,615.98	7,559.35
Current Tax	323.07	1,832.19
Prior year taxes	6.41	-
Deferred tax	97.75	164.12
Net Profit / (Loss) for the period	1,188.75	5,563.04
Other Comprehensive Income
Items that will not be reclassified to profit or Loss	79.85	178.28
Taxes relating to the above items	-20.76	-46.35
Total Comprehensive Income for the period	1,247.84	5,694.97
Paid up equity share capital	2,000.00	2,000.00
Other Equity	51,331.29	50,083.45
Earnings per equity share
Basic and Diluted	5.94	27.82

Ayushman Infratech Limited Cash Flow Statement (Rs. In Thousands)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Net Profit / (Loss) before Tax and after exceptional items	1,615.98	7,559.35
Adjustments For:
Interest Income	-16.78	-32.40
Interest Expenses	-	277.64
Income from Non-Cash items	-1,026.47	-56.26
Non-Cash items e.g. Balances Written Off, Loss on sale of PPE	247.18	802.49
Remeasurement gain on actuary valuation	79.85	178.28
Depreciation on property, plant & equipment	209.26	401.24
Operating Profit/(Loss) before Working Capital Charges
Working Capital adjustments:
(Increase)/ Decrease in Provisions	236.00	57.06
(Increase)/ Decrease in Trade Payables	64.77	-12,392.21
(Increase)/ Decrease in Other Financial Liabilities	-2,318.52	-4,985.62
(Increase)/ Decrease in Other Current Liabilities	-400.88	-4,520.33
(Increase)/ Decrease in Inventory	709.58	3,395.53
(Increase)/ Decrease in Trade Receivables	5,750.51	2,914.94
(Increase)/ Decrease in Other Current Assets	-5,892.99	15,224.68
Cash generated from Operating Activities	-742.51	8,824.39
Direct taxes paid (net of refund received)	551.59	-719.58
Net Cash Flow (Used in)/ Generated from Operating Activates	-190.92	8,104.81
Cash Flow from Investing Activities
Sale of property, plant & equipment	110.00	-
Interest Income	16.78	32.40
Net Cash Flow (Used in)/ Generated from Investing Activities	126.78	32.40
Cash Flow from Financing Activities
Proceeds / (Repayment) of Borrowings (Non-Current)	-2,450.00	-5,000.00
Interest Expenses	-	-277.64
Net Cash Flow (Used in)/ Generated from Financing Activities	-2,450.00	-5,277.64
Net Changes in Cash and cash equivalents during the year	-2,514.15	2,859.56
Cash and cash equivalents at beginning of the year	4,719.42	1,859.86
Cash and cash equivalents at the end of the year	2,205.28	4,719.42

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

Cash Flow from Operating Activities

In the financial year ending 31st March 2025, the company had a cash outflow of ₹190.92 thousand from operating activities, which is a significant drop compared to the positive inflow of ₹8,104.81 thousand in 2024. Although the net profit before tax was ₹1,615.98 thousand, the effect was reduced due to major non-cash income adjustments (₹1,026.47 thousand) and unfavourable changes in working capital particularly a large increase in other current assets and a drop in liabilities.

Cash Flow from Investing Activities

The company generated a positive cash flow of ₹126.78 thousand from investing activities in 2025, mainly from the sale of property, plant, and equipment (₹110.00 thousand) and interest income (₹16.78 thousand). This is higher than the previous year’s ₹32.40 thousand, which included only interest income.

Cash Flow from Financing Activities

Financing activities resulted in a cash outflow of ₹2,450.00 thousand in 2025, due to repayment of borrowings. In 2024, the outflow was even higher at ₹5,277.64 thousand, which also included interest payments.

Cash and cash equivalents

Overall, the company experienced a net decrease in cash of ₹2,514.15 thousand during 2025. The opening cash balance of ₹4,719.42 thousand dropped to a closing balance of ₹2,205.28 thousand, reflecting weakened liquidity for the year.