| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Basant India Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-current
assets |
|
|
|
Bank balances other than cash equivalents |
0.01 |
0.01 |
|
Loans and advances |
- |
28.54 |
|
Investments |
0.04 |
- |
|
Deferred tax assets |
0.02 |
0.02 |
|
Property, plant and equipment |
0.05 |
0.09 |
|
Other non-financial assets |
0.01 |
0.01 |
|
Current
assets |
|
|
|
Cash and cash equivalents |
1.61 |
0.20 |
|
Loans and advances |
18.60 |
8.56 |
|
Current tax assets (net) |
0.04 |
0.04 |
|
Other non-financial assets |
0.11 |
0.08 |
|
Total assets |
20.52 |
37.59 |
|
Non-current Liabilities |
- |
- |
|
Current
Liabilities |
|
|
|
Borrowings |
15.27 |
33.56 |
|
Trade payables |
0.05 |
0.01 |
|
Other non-financial liabilities |
0.02 |
0.07 |
|
Equity |
|
|
|
Equity share capital |
10.31 |
10.31 |
|
Other equity |
-5.14 |
-6.37 |
|
Total liabilities & equity |
20.52 |
37.59 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from operations |
1.50 |
1.41 |
|
Other income |
0.01 |
0.02 |
|
Total Income |
1.52 |
1.43 |
|
Expenses |
|
|
|
Finance costs |
0.12 |
0.63 |
|
Employee benefits expense |
0.03 |
0.40 |
|
Depreciation and amortisation |
0.04 |
0.10 |
|
Other expenses |
0.09 |
0.15 |
|
Total Expenses |
0.29 |
1.30 |
|
Profit before tax |
1.23 |
0.13 |
|
Extra Ordinary Expenses (Prior Period) |
- |
0.07 |
|
Tax expense |
- |
-0.05 |
|
Net Profit after tax |
1.22 |
0.12 |
|
Total comprehensive income for the year |
1.22 |
0.12 |
|
Earnings
per share |
|
|
|
Basic & Diluted |
1.19 |
0.12 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash flow from operating activities |
|
|
|
Profit/(Loss) before tax |
1.22 |
0.11 |
|
Adjustments: |
|
|
|
Extraordinary expenses (prior period) |
- |
0.07 |
|
Interest income |
-1.52 |
-1.41 |
|
Finance cost |
0.12 |
0.63 |
|
Depreciation |
0.04 |
0.10 |
|
Operating
profit before working capital changes |
-0.12 |
-0.47 |
|
Working
capital changes: |
|
|
|
Trade receivables & other assets |
-0.02 |
0.06 |
|
Loans |
18.50 |
-9.54 |
|
Trade payables & other liabilities |
- |
-0.07 |
|
Net cash from operating activities |
18.46 |
-9.55 |
|
Interest received on loans |
1.52 |
1.52 |
|
Interest paid on borrowings |
-0.12 |
- |
|
Cash
from operations before tax |
1.40 |
1.52 |
|
Direct taxes paid |
- |
- |
|
Net cash from operating activities |
19.74 |
-8.51 |
|
Cash flows from investing activities |
|
|
|
Purchase of investments |
-0.04 |
- |
|
Maturity of bank deposits |
- |
0.04 |
|
Net cash from investing activities |
-0.04 |
0.04 |
|
Cash flows from financing activities |
|
|
|
Repayment of borrowings |
-18.28 |
8.44 |
|
Net cash from financing activities |
-18.28 |
8.44 |
|
Net increase in cash and cash equivalents |
1.40 |
-0.01 |
|
Cash and cash equivalents at beginning of year |
0.20 |
0.22 |
|
Cash and cash equivalents at end of year |
1.61 |
0.20 |
Summary
of cash flow statement for the year 2025 and 2024:
Cash Flow
from Operating Activities
The company’s
operating performance improved significantly in FY 2024–25 compared to FY
2023–24. Profit before tax rose to ₹1.22 crore from ₹0.11 crore, indicating
better profitability. However, after adjusting for non-cash and non-operating
items like interest income, finance cost, and depreciation, the operating
profit before working capital changes remained slightly negative at ₹-0.12
crore (though better than ₹-0.47 crore last year).
A major driver of
cash flow was working capital changes, particularly a large inflow from loans
amounting to ₹18.50 crore, compared to a significant outflow in the previous
year (₹-9.54 crore). This suggests recovery of loans or reduced lending
activity. Consequently, net cash from operating activities surged to ₹19.74
crore from a negative ₹-8.51 crore last year. Overall, the company’s operating
cash flow is strong, but it is heavily dependent on loan movements rather than
core business operations, which may raise sustainability concerns.
Cash Flow
from Investing Activities
Investing activities
remained minimal during the year. The company made a small investment purchase
of ₹0.04 crore, whereas in the previous year, there was a minor inflow from
maturity of bank deposits (₹0.04 crore). As a result, net cash used in
investing activities stood at ₹-0.04 crore compared to ₹0.04 crore inflow last
year. This indicates that the company is not significantly expanding or
restructuring its asset base and is maintaining a conservative investment
approach.
Cash Flow
from Financing Activities
The financing
section shows a major shift in strategy. In FY 2024–25, the company repaid
borrowings worth ₹18.28 crore, leading to a substantial cash outflow. In
contrast, the previous year saw an inflow of ₹8.44 crore, indicating fresh borrowings.
This reversal suggests that the company is deleveraging and reducing its
dependence on external debt, which is generally a positive sign for long-term
financial stability.
Net
Change in Cash Position
Due to strong
operating inflows and large financing outflows, the net increase in cash and
cash equivalents was ₹1.40 crore, compared to a marginal decline of ₹0.01 crore
in the previous year. This reflects improved liquidity management despite
significant debt repayment.
