| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Berar Finance Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Financial Assets |
|
|
|
Cash and cash equivalents |
46.08 |
28.25 |
|
Bank Balances other than cash and cash equivalents |
118.30 |
111.14 |
|
Loans |
1,749.30 |
1,349.23 |
|
Investments |
20.23 |
20.23 |
|
Other Financial assets |
56.06 |
38.08 |
|
Non-financial
Assets |
|
|
|
Current tax asset (Net) |
- |
1.26 |
|
Deferred tax assets (Net) |
16.31 |
10.86 |
|
Property, Plant and Equipment |
20.41 |
20.88 |
|
Capital Work in Progress |
0.58 |
0.28 |
|
Intangible assets |
0.72 |
0.80 |
|
Right of use assets |
5.10 |
5.28 |
|
Other non-financial assets |
2.73 |
2.37 |
|
Total Assets |
2,035.81 |
1,588.66 |
|
Financial
Liabilities |
|
|
|
Trade Payables - total outstanding dues of micro
enterprises and small enterprises |
4.00 |
3.84 |
|
Trade Payables - total outstanding dues of creditors
other than micro enterprises and small enterprises |
9.41 |
5.87 |
|
Debt Securities |
195.37 |
94.49 |
|
Borrowings (Other than Debt Securities) |
1,152.92 |
920.83 |
|
Deposits |
135.42 |
195.58 |
|
Other financial liabilities |
29.86 |
31.59 |
|
Non-Financial
Liabilities |
|
|
|
Current Tax Liabilities (Net) |
1.54 |
- |
|
Provisions |
4.89 |
6.17 |
|
Other non-financial liabilities |
3.75 |
2.90 |
|
Equity |
|
|
|
Equity Share capital |
14.52 |
12.34 |
|
Instrument entirely equity in nature |
0.11 |
- |
|
Other Equity |
484.02 |
315.05 |
|
Total
Liabilities and Equity |
2,035.81 |
1,588.66 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Revenue from
Operations |
|
|
|
Interest Income |
324.08 |
266.84 |
|
Fee & Commission Income |
22.86 |
21.32 |
|
Net gain/(loss) on fair value changes |
-0.02 |
0.03 |
|
Other operating Income |
10.78 |
6.40 |
|
Total Revenue
from Operations |
357.71 |
294.60 |
|
Other Income |
0.24 |
0.37 |
|
Total Income |
357.95 |
294.96 |
|
Expenses |
|
|
|
Finance Costs |
155.68 |
130.18 |
|
Impairment on financial instruments |
41.43 |
31.24 |
|
Employee Benefits Expenses |
78.05 |
55.90 |
|
Depreciation, amortization and impairment |
5.76 |
4.96 |
|
Other expenses |
33.32 |
30.43 |
|
Total Expenses |
314.24 |
252.71 |
|
Profit before
tax |
43.71 |
42.26 |
|
Current Tax |
12.89 |
9.42 |
|
Prior period income tax |
0.25 |
0.55 |
|
Deferred Tax Charge/(credit) |
-5.65 |
-0.01 |
|
Profit for the
period/year |
36.23 |
32.30 |
|
Re-measurement gains/(losses) on defined benefit plans |
0.83 |
0.03 |
|
Income tax impact |
-0.21 |
-0.01 |
|
Other Comprehensive Income for the period/year |
0.62 |
0.02 |
|
Total Comprehensive
Income for the period |
36.84 |
32.32 |
|
Basic EPS |
27.26 |
26.18 |
|
Diluted EPS |
27.07 |
26.09 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash Flow from
Operating Activities |
|
|
|
Profit before tax |
43.71 |
42.26 |
|
Depreciation and amortisation expense |
5.76 |
4.96 |
|
ESOP Expenses |
0.38 |
0.08 |
|
Provision for Defined Benefit Obligation |
1.49 |
1.23 |
|
Finance cost |
6.50 |
5.09 |
|
Interest Income on Security Deposit |
-0.09 |
-0.06 |
|
Interest income on investment |
-1.44 |
-1.42 |
|
Net gain on fair value changes in Investment |
0.02 |
-0.03 |
|
Gain on termination of lease |
-0.03 |
-0.02 |
|
Impairment on financial instruments |
41.43 |
31.24 |
|
(Profit)/Loss on discard of property, plant and
equipment (Net) |
0.30 |
- |
|
Operating profit
before working capital changes |
98.03 |
83.32 |
|
Increase/(decrease) in trade payables |
3.70 |
7.03 |
|
Increase/(decrease) in other financial liabilities |
-1.26 |
-4.23 |
|
Increase/(decrease) in provisions and other
liabilities |
-1.09 |
0.31 |
|
(Increase)/decrease in other financial assets |
-17.99 |
-4.34 |
|
(Increase)/decrease in Loans |
-441.48 |
-298.39 |
|
(Increase)/decrease in other assets |
-0.36 |
-1.30 |
|
Cash generated
from/(used in) operations |
-360.45 |
-217.60 |
|
Income tax paid |
-10.32 |
-9.65 |
|
Net cash used in
operating activities |
-370.77 |
-227.26 |
|
Cash Flow from
Investing Activities |
|
|
|
Payment for property, plant and equipment, intangible
assets and Capital Work-in-progress |
-2.16 |
-3.82 |
|
Change in Other Bank balances not available for
immediate use |
-7.16 |
-23.90 |
|
Proceeds from sale of property plant and equipment |
0.28 |
0.01 |
|
Purchase of investment |
- |
-0.52 |
|
Proceeds from sale of Investments |
- |
0.10 |
|
Interest received |
1.42 |
1.41 |
|
Net cash used in
investing activities |
-7.62 |
-26.73 |
|
Cash Flow from
Financing Activities |
|
|
|
Proceeds from Bank & Financial Institution
Borrowing |
676.25 |
676.37 |
|
Repayment to Bank & Financial Institution
Borrowing |
-462.97 |
-425.17 |
|
Debt Securities issued |
145.00 |
100.00 |
|
Debt Securities repaid |
-45.60 |
-81.02 |
|
Deposits taken (Net of Repayments) |
-60.16 |
-1.85 |
|
Dividend Paid |
-1.48 |
-1.23 |
|
Repayment of lease liabilities |
-4.78 |
-3.90 |
|
Net proceeds from issue of Compulsorily Convertible Preference shares (Including Securities premium) |
7.00 |
- |
|
Net proceeds from issue of equity shares (Including
Securities premium) |
128.52 |
- |
|
Net cash used in
financing activities |
381.78 |
263.19 |
|
Net increase in
cash and cash equivalents |
3.38 |
9.20 |
|
Cash and cash equivalents at the beginning of the year |
8.60 |
-0.60 |
|
Cash and cash
equivalents at the end of the year |
11.98 |
8.60 |
Summary of Cash flow statement 2026 :
The company reported negative operating cash flow of ₹370.77 crore in FY2026, compared with ₹227.26 crore in FY2025. Although operating profit before working capital changes improved to ₹98.03 crore from ₹83.32 crore, this was more than offset by a significant increase in loans disbursed (₹441.48 crore) and higher other financial assets, resulting in substantial cash outflows from operations.
Net cash used in investing activities reduced to ₹7.62 crore in FY2026 from ₹26.73 crore in FY2025. The outflow was mainly driven by investments in property, plant and equipment and an increase in restricted bank balances, partially offset by interest received and proceeds from the sale of fixed assets.
Net cash generated from financing activities increased to ₹381.78 crore in FY2026 from ₹263.19 crore in FY2025. The inflow was primarily supported by fresh bank borrowings, debt securities, and equity and compulsorily convertible preference share issuances, which more than offset repayments of borrowings, debt securities, lease liabilities, deposits, and dividend payments.
Despite continued negative operating cash flows due to higher loan disbursements and working capital deployment, the company maintained liquidity through strong financing inflows from borrowings and capital raising. As a result, cash and cash equivalents increased from ₹8.60 crore at the beginning of the year to ₹11.98 crore at the end of FY2026, indicating that growth and lending activities were primarily funded through external financing rather than internally generated cash.
