| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Be Swasth Healthcare Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non- Current Assets |
|
|
|
Property, Plant & Equipment |
11,098.58 |
11,413.00 |
|
Current Assets |
|
|
|
Loans |
157,079.60 |
1,48,080.00 |
|
Cash and Cash Equivalents |
505.41 |
1,357.00 |
|
Trade Receivables |
8,834.42 |
1,705.00 |
|
Other Current Assets |
6,183.41 |
6,095.00 |
|
Total Assets |
183,701.42 |
1,68,650.00 |
|
Equity |
|
|
|
Share Capital |
111,900.00 |
1,11,900.00 |
|
Other Equity |
(12,444.84) |
(14,377.00) |
|
Non- Current Liabilities |
|
|
|
Deferred tax liabilities |
9,024.74 |
8,860.00 |
|
Current Liabilities |
|
|
|
Trade Payables |
6233.81 |
51,609.00 |
|
Other Financial Liabilities |
2,218.36 |
10,658.00 |
|
Total Equity & Liabilities |
183,701.42 |
1,68,650.00 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Gross Revenue from Operations |
7,129.80 |
8,976.00 |
|
Other Income |
9,331.22 |
21,000.00 |
|
Total Income |
16,461.02 |
29,976 |
|
Expenses |
|
|
|
Employee benefits expenses |
6,922.57 |
16,910 |
|
Finance costs |
4,988.08 |
5 |
|
Depreciation and Amortisation Expenses |
314.53 |
430 |
|
Other expenses |
3,811.80 |
5,546 |
|
Total Expenses |
16,036.98 |
22,891 |
|
Profit/(loss) before tax |
424.04 |
7,085 |
|
Current Tax |
110.26 |
1,783 |
|
Deferred Tax |
165.37 |
179 |
|
Profit/(loss) for the period |
148.41 |
5,123 |
|
Total Comprehensive Income for the year |
148.41 |
5,123 |
|
Earnings per equity share: |
|
|
|
Basic |
0.01 |
0.46 |
|
Diluted |
0.01 |
0.46 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit before tax |
424.04 |
7,085 |
|
Adjustments for : |
1,783.41 |
- |
|
Depreciation |
314.53 |
430 |
|
Earlier year Taxes (Reversal of Provision for tax) |
|
|
|
Finance Cost |
4,988.08 |
5 |
|
Operating Profit before Working Capital Changes |
7,510.06 |
7,521 |
|
Adjustment for :- |
|
|
|
(Increase)/decrease in Loans & Advances |
(9,000.00) |
(9,080) |
|
(Increase)/decrease in Sundry Debtors |
(7,129.80) |
10,875 |
|
Increase/(decrease) in Current Liabilities |
(53,815.42) |
(7,283) |
|
(Increase)/decrease in Other Current Assets |
(88.58) |
(499) |
|
Cash Generated from Operation |
(62,523.73) |
1,533 |
|
Payment of Direct Taxes |
(110.26) |
(1,783) |
|
Net Cash from Operating Activites |
(62,633.99) |
(250) |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds from Short-term Borrowings |
66,769.35 |
- |
|
Finance Cost |
(4,988.08) |
(5) |
|
Net Cash from Financing Activites |
61,781.27 |
(5) |
|
Net Increase/(Decrease) in Cash and Cash
Equivalents |
(852.72) |
(255) |
|
Opening Balance of Cash and Cash Equivalents |
1,358.13 |
1,613 |
|
Closing Balance of Cash and Cash Equivalents |
505.41 |
1,358 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
The cash flow position of Beswasth Healthcare Limited in FY2025 reflects significant operational stress alongside strong reliance on external financing to sustain liquidity and working capital requirements.
The company reported a net profit before tax of ₹424.04 lakh in FY2025; however, operating cash flow remained deeply negative. Cash generated from operations stood at ₹(62,523.73) lakh, compared with a positive ₹1,533 lakh in FY2024. After tax payments, net operating cash flow was ₹(62,633.99) lakh, indicating substantial cash outflow from core business activities.
This deterioration was primarily driven by:
Significant increase in loans and advances
Sharp rise in receivables
Heavy reduction in current liabilities
Increase in other current assets
These movements suggest aggressive working capital deployment and pressure on cash conversion efficiency. Despite operating profitability adjustments such as depreciation and finance costs, operational liquidity weakened considerably.
To offset operational outflows, the company relied heavily on short-term borrowings. Financing inflows totaled ₹66,769.35 lakh, resulting in a net financing cash inflow of ₹61,781.27 lakh in FY2025. This reflects dependence on external funding to sustain operations and liquidity.
Overall cash and cash equivalents declined by ₹852.72 lakh during FY2025, with closing cash balance at ₹505.41 lakh compared to ₹1,358.13 lakh in the previous year. The fall in cash reserves indicates tightening liquidity despite significant financing inflows.
Core operations are currently cash-negative, highlighting working capital stress.
Borrowings are acting as the primary liquidity support, increasing financial risk exposure.
The decline in cash balance suggests pressure on near-term solvency and internal funding capability.
Improvement in receivable cycles, liability management, and operating cash conversion will be critical for sustainable growth.
FY2025 cash flow performance indicates a phase of expansion or operational strain funded through short-term debt rather than internal cash generation. While financing support has enabled continuity, the company’s future financial stability will depend on restoring positive operating cash flows and optimizing working capital management.
|
Financial Ratio Analysis – Be Swasth Healthcare Limited (FY2025 vs FY2024)
Be Swasth Healthcare Limited’s financial ratios for FY2025 indicate early-stage operational scaling with improving profitability, but continued pressure on efficiency and returns. The metrics highlight a business transitioning toward stabilization rather than operating at mature performance levels.
Liquidity Position
The current ratio improved to 0.21 in FY2025 from 0.15 in FY2024, reflecting a gradual strengthening of short-term liquidity. However, the ratio remains significantly below the ideal benchmark of 1, indicating reliance on external funding or delayed obligations to meet working capital needs. The improvement suggests better cash management, but liquidity risk still persists.
Profitability Trends
The company reported a notable turnaround in margins, with Net Profit Ratio rising to 2.08% from a negative 57.08% in the previous year. This indicates a shift from heavy losses toward positive earnings, likely driven by cost control and initial revenue traction.
However, Return on Equity declined sharply to 0.15% from 5.25%, and Return on Capital Employed fell to 5.44% from 7.27%, suggesting that although profits have stabilized, returns generated on shareholder and overall capital remain modest. This reflects either a higher capital base, subdued revenue scale, or still-evolving operating efficiency.
Operational Efficiency
Efficiency indicators weakened during the year:
Trade Receivables Turnover Ratio dropped significantly to 1.35 from 17.59, indicating slower collection cycles and higher credit exposure.
Net Capital Turnover Ratio remained negative at -0.12 (vs -0.17), implying that capital deployed is yet to translate into proportionate revenue generation.
These trends suggest the company is still in an expansion or restructuring phase, where investments are being made ahead of full revenue realization.
Overall Interpretation & Significance
The company has moved out of a loss-heavy phase and entered a recovery trajectory.
Profitability has turned positive, but capital efficiency and shareholder returns remain subdued.
Liquidity has improved but is still below comfortable levels.
Operational efficiency, particularly receivables management, requires strengthening to support sustainable growth.
Conclusion
FY2025 reflects a stabilization year for Be Swasth Healthcare Limited. The improvement in net profitability is a positive signal, but the decline in return ratios and weak efficiency metrics indicate that the business is still building scale. Going forward, strengthening working capital management, improving asset utilization, and enhancing return generation will be critical to achieving long-term financial stability and investor confidence.
