| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Berar Finance Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial Assets |
|
|
|
Cash And Cash Equivalents |
2,825.16 |
5,348.54 |
|
Bank Balances other than cash & cash Equivalents |
11,114.41 |
8,724.05 |
|
Loans |
1,34,922.96 |
1,08,207.59 |
|
Investments |
2,022.63 |
1,974.89 |
|
Other Financial Assets |
3,808.05 |
3,375.09 |
|
Non-Financial Assets |
|
|
|
Current Tax assets (net) |
126.32 |
155.74 |
|
Deferred Tax assets (net) |
1,086.21 |
1,086.29 |
|
Property, Plant and Equipment |
2,088.07 |
1,860.66 |
|
Capital Work in Progress |
28.00 |
11.70 |
|
Intangible Assets |
80.12 |
96.18 |
|
Right of use assets |
527.82 |
638.28 |
|
Other non-financial assets |
236.69 |
106.76 |
|
Total Assets |
1,58,866.44 |
1,31,585.77 |
|
Financial Liabilities |
|
|
|
Trade Payables: |
|
|
|
Total Outstanding dues of Micro and Small Enterprises |
384.33 |
94.09 |
|
Total Outstanding dues of Creditors other than above |
1,808.22 |
1,395.18 |
|
Debt Securities |
9,449.04 |
7,490.26 |
|
Borrowings (Other than Debt securities) |
92,082.81 |
70,032.15 |
|
Deposits |
19,558.32 |
19,743.53 |
|
Other Financial Liabilities |
1,937.68 |
2,454.98 |
|
Non-Financial Liabilities |
|
|
|
Provisions |
617.37 |
496.87 |
|
Other Non-Financial Liabilities |
290.10 |
257.25 |
|
Equity |
|
|
|
Equity Share Capital |
1,233.68 |
1,233.69 |
|
Other Equity |
31,504.89 |
28,387.78 |
|
Total Liabilities and Equity |
1,58,866.44 |
1,31,585.78 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
|
|
|
Interest Income |
26,684.29 |
22,945.97 |
|
Dividend Income |
0.09 |
0.10 |
|
Fee & Commission Income |
2,132.16 |
2,104.47 |
|
Net gain/(loss) on fair value changes |
3.02 |
12.33 |
|
Other Operating Income |
640.20 |
73.53 |
|
Other Income |
36.63 |
44.63 |
|
Total Income |
29,496.39 |
25,181.03 |
|
Expenses |
|
|
|
Finance Costs |
13,018.42 |
10,386.26 |
|
Impairment on financial instruments |
3,123.65 |
3,907.19 |
|
Employee benefit expenses |
5,589.65 |
4,550.80 |
|
Depreciation and Amortization Expenses |
495.56 |
467.69 |
|
Other Expenses |
3,043.25 |
2,873.80 |
|
Total Expenses |
25,270.53 |
22,185.74 |
|
Profit before Tax |
4,225.86 |
2,995.29 |
|
Current Tax |
942.00 |
840.00 |
|
Prior period income tax |
54.93 |
54.43 |
|
Deferred Tax charge/(credit) |
-0.77 |
-117.20 |
|
Profit for the period |
3,229.70 |
2,218.06 |
|
Other Comprehensive Income |
|
|
|
Items that will not be reclassified to Profit or loss: |
|
|
|
Re-measurement gains/(losses) on defined benefit plans |
3.30 |
-5.70 |
|
Income tax impact |
-0.83 |
1.43 |
|
Other Comprehensive Income for the period |
2.47 |
-4.27 |
|
Total Comprehensive Income for the period |
3,232.17 |
2,213.79 |
|
Piad Up Capital |
1,233.68 |
1,233.68 |
|
Other Equity |
31,504.89 |
28,387.78 |
|
Earnings per Equity Share: |
|
|
|
Basic |
26.18 |
17.98 |
|
Diluted |
26.09 |
17.92 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit before Tax |
4,225.86 |
2,995.29 |
|
Adjustment for: |
|
|
|
Depreciation and Amortization expense |
495.56 |
467.69 |
|
ESOP expense |
8.31 |
7.45 |
|
Provision for Defined benefit Obligation |
122.50 |
88.19 |
|
Finance Cost |
509.29 |
411.22 |
|
Interest Income on Security Deposit |
-5.78 |
-5.09 |
|
Interest Income on Investment |
-142.44 |
-126.41 |
|
Net gain on fair value changes in Investment |
-3.03 |
-3.43 |
|
Profit on sale of investments |
- |
-8.91 |
|
Gain on termination instruments |
-2.12 |
.0.05 |
|
Impairment on Financial Instruments |
3,123.65 |
3,907.20 |
|
Profit on sale of Property, Plant and Equipment |
-0.07 |
-0.50 |
|
Operating Profit before Working Capital Charges |
8,331.73 |
7,732.65 |
|
Changes in Working Capital: |
|
|
|
Increase/(Decrease) in Trade Payables |
703.30 |
226.13 |
|
Increase/(Decrease) in Financial liabilities |
-423.20 |
804.19 |
|
Increase/(Decrease) in Provisions and other liabilities |
30.85 |
-105.81 |
|
Increase/(Decrease) in Other Financial assets |
-434.23 |
791.62 |
|
Increase/(Decrease) in Loans |
-29,839.02 |
-19,902.14 |
|
Increase/(Decrease) in Other Assets |
-129.93 |
-59.38 |
|
Cash generated from Operations |
-21,760.50 |
-10,512.74 |
|
Income Tax Paid |
-965.32 |
-1,193.55 |
|
Net Cash Generated From Operating Activates |
-22,725.82 |
-11,706.29 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of property, plant and equipment, intangible assets and
Capital WIP |
-381.63 |
-153.94 |
|
Change in Other bank balances not available for immediate use |
-2,390.36 |
-3,364.46 |
|
Proceeds from sale of property, plant and equipment |
0.58 |
0.90 |
|
Purchase of Investments |
-52.25 |
-370.96 |
|
Proceeds from sale of Investments |
9.59 |
238.44 |
|
Interest received |
140.86 |
128.84 |
|
Net Cash Generated From Investing Activities |
-2,673.21 |
-3,521.18 |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds from Bank & Financial Institution Borrowing |
25,120.11 |
15,872.48 |
|
Debt Securities issued |
1,897.62 |
-7,157.43 |
|
Deposits taken |
-185.21 |
1,731.85 |
|
Dividend paid |
-123.37 |
-123.37 |
|
Repayment of lease liabilities |
-390.17 |
-333.82 |
|
Net Cash Generated From Financing Activities |
26,318.98 |
9,989.71 |
|
Net Increase in cash & Cash Equivalents |
919.95 |
-5,237.77 |
|
Cash & Cash equivalents at the beginning of the Year |
-60.23 |
5,177.54 |
|
Cash & Cash equivalents at the end of the Period |
859.72 |
-60.23 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities:
The operating cash
flow begins with the profit before tax,
which shows a significant increase from ₹2,995.29 lakhs in FY 2023–24 to
₹4,225.86 lakhs in FY 2024–25, indicating improved core profitability. This
profit is adjusted for non-cash items such as depreciation and
amortization (₹495.56 lakhs in FY25 vs ₹467.69 lakhs in FY24), ESOP
expenses, provisions, and finance
costs. A major contributor to the adjustment is the impairment
on financial instruments, which, though lower in FY25
(₹3,123.65 lakhs) than in FY24 (₹3,907.20 lakhs), still represents a
substantial amount.
On the other hand,
negative adjustments such as interest income on investments,
fair
value gains, and profit on sale of investments
reduce the operating profit. The operating profit before changes in
working capital stands at ₹8,331.73 lakhs in FY25, slightly
higher than ₹7,732.65 lakhs in FY24.
However, the working
capital changes have a dramatically negative impact, especially due to a steep
increase in loans extended (₹-29,839.02 lakhs in
FY25 compared to ₹-19,902.14 lakhs in FY24), reflecting a significant outflow
of funds into loan assets. While some categories like trade payables
and provisions
improved, these were insufficient to offset the huge loan-related outflows. As
a result, cash
generated from operations is negative at ₹-21,760.50 lakhs in
FY25, worsening from ₹-10,512.74 lakhs in FY24. After paying income tax, the net
cash used in operating activities is ₹-22,725.82 lakhs in FY25.
Cash Flow from Investing Activities:
The company
continued to make investments in its infrastructure and other financial
instruments. There was a larger outflow for purchase of
property, plant, and equipment (₹-381.63 lakhs in FY25 compared
to ₹-153.94 lakhs in FY24). Additionally, significant cash was blocked in bank
balances not available for immediate use, amounting to
₹-2,390.36 lakhs in FY25, slightly lower than ₹-3,364.46 lakhs the previous
year. Investment purchases reduced in FY25 (₹-52.25 lakhs vs ₹-370.96 lakhs),
while proceeds from sale of investments dropped. Interest income
from these investments slightly improved. Overall, net cash used in
investing activities was ₹-2,673.21 lakhs in FY25, a slight
improvement from the previous year’s outflow of ₹-3,521.18 lakhs.
Cash Flow from Financing Activities:
This section shows a
positive
cash inflow, highlighting the company’s reliance on external
funding. In FY25, borrowings from banks and financial institutions
increased significantly to ₹25,120.11 lakhs, up from ₹15,872.48 lakhs in FY24.
Moreover, the company raised ₹1,897.62 lakhs through debt securities,
recovering from a negative issuance of ₹-7,157.43 lakhs the previous year.
There was a minor outflow due to repayment of lease liabilities
and dividend
payments, which remained consistent year-over-year at ₹-123.37
lakhs. The net
cash generated from financing activities stood strong at
₹26,318.98 lakhs in FY25, more than doubling from ₹9,989.71 lakhs in FY24.
Net Change in Cash and Cash Equivalents:
Due to the heavy
outflows in operating and investing activities, the company was only able to
maintain a net
increase in cash of ₹919.95 lakhs in FY25, a marked recovery
from the sharp
drop of ₹-5,237.77 lakhs seen in FY24. The closing
cash balance for FY25 is a positive ₹859.72 lakhs, compared to
a negative cash position of ₹-60.23 lakhs at the end of FY24.
