Bansal Multiflex Annual Reports, Balance Sheet and Financials

Balance Sheet of Bansal Multiflex Limited as at 31st March 2025 (₹ in thousand)

Particulars	31 March 2025	31 March 2024
EQUITY AND LIABILITIES
Shareholders’ Funds
Share Capital	74,100.00	74,100.00
Reserves & Surplus	(78,170.63)	(77,200.35)
Non-current liabilities
Long-term borrowings
Current liabilities
Short-term borrowings	4,692.48	3,760.94
Trade payables	94.40	-
Short-term provisions	40.00	-
Total	756.25	660.59
ASSETS
Non-current assets
Property, Plant and Equipment	-	-
Current assets
Cash and cash equivalents	660.23	660.59
Short-term loans and advances	96.02	-
TOTAL	756.25	660.59

Statement of Profit and Loss of Bansal Multiflex Limited for the year ended 31st March 2025 (₹ in thousand)

Particulars	31 March 2025	31 March 2024
Revenue
Revenue from operations	-	-
Other income	-	-
Total income	-	-
Expenses
Employee benefits expense	138.32	-
Finance costs	-	-
Depreciation & amortization expense	831.96	0.35
Total expenses	970.28	0.35
Profit/(Loss) for the period	(970.28)	(0.35)
Earnings per share
Basic	(0.13)	-
Diluted	(0.13)	-

Cash Flow Statement of Bansal Multiflex Limited for the year ended 31st March 2025 (₹ in thousand)

Particulars	31 March 2025	31 March 2024
A. Cash Flow from Operating Activities
Net profit before tax	(970.28)	(0.35)
Adjustments for:
Finance cost	43.37	-
Operating profit before working capital changes	(926.91)	(0.35)
Increase/(Decrease) in trade payables	94.40	-
Increase/(Decrease) in other current liabilities	40.00	-
(Increase)/Decrease in short-term loans & advances	(96.02)	-
Cash generated from operations	(888.53)	(0.35)
Net cash from operating activities (A)	(888.53)	(0.35)
B. Cash Flow from Investing Activities
C. Cash Flow from Financing Activities
Finance cost	43.37	-
Increase/(Repayment) of short-term borrowings	931.54	-
Net cash used in financing activities (C)	888.17	-
Net increase/(decrease) in cash & cash equivalents (A+B+C)	(0.36)	(0.35)
Cash & cash equivalents at beginning of the year	660.59	660.94
Cash & cash equivalents at end of the year	660.22	660.59

Analysis of the Cash Flow Statement of Bansal Multiflex Ltd. (figures in ₹ ‘000):

A. Cash Flow from Operating Activities

The company reported a net loss before tax of ₹970.28, indicating weak operational performance during FY 2024-25 compared with a marginal loss in the previous year. After adjusting for finance cost of ₹43.37, the operating loss before working capital changes stood at ₹926.91.

Working capital movements showed mixed trends:

• * Trade payables increased by ₹94.40 and other current liabilities by ₹40.00, providing some cash support.

• * However, short-term loans and advances increased by ₹96.02, resulting in cash outflow.

Overall, the company recorded a net cash outflow from operating activities of ₹888.53, reflecting that core operations were not generating sufficient cash and were under financial strain. 

B. Cash Flow from Investing Activities

No investing cash flow transactions were reported during the year, indicating no significant capital expenditure, investments, or asset sales in FY 2024-25.

C. Cash Flow from Financing Activities

Financing activities were the primary source of funds during the year.

• * The company raised short-term borrowings of ₹931.54.

• * Finance cost paid amounted to ₹43.37.

Net result was a cash inflow from financing activities of ₹888.17, suggesting reliance on borrowed funds to support operations and liquidity requirements.

Net Change in Cash Position

Despite financing inflows, the overall cash balance remained almost stable:

• Net decrease in cash & cash equivalents: ₹0.36

• * Opening balance: ₹660.59

• * Closing balance: ₹660.22

This indicates that financing inflows largely offset operational losses, resulting in only a marginal decline in cash reserves.

Overall Interpretation

• * The company is not generating positive cash from core operations, which is a concern for sustainability.

• * Dependence on short-term borrowings highlights liquidity pressure.

• * Stable cash balance suggests short-term financial management, but long-term viability depends on improving operational profitability and cash generation.