| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Bharat Bio Gas Energy Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Equity |
|
|
|
Share Capital |
9.99 |
9.99 |
|
Reserves & Surplus |
1.26 |
0.63 |
|
Non-Current Liabilities |
|
|
|
Long Term Borrowings |
15.71 |
17.79 |
|
Current Liabilities |
|
|
|
Trade Payables |
2.00 |
2.91 |
|
Short term Provisions |
0.07 |
0.02 |
|
Total Equity & Liabilities |
29.06 |
31.36 |
|
Non-Current Assets |
|
|
|
Property, plant and equipment |
6.70 |
5.37 |
|
Intangible
Assets |
- |
0.01 |
|
Capital work in progress |
0.94 |
3.20 |
|
Long term loans and advances |
0.16 |
0.15 |
|
Current Assets |
|
|
|
Inventories |
9.16 |
14.17 |
|
Trade Receivables |
9.98 |
6.42 |
|
Cash & cash equivalents |
1.88 |
1.71 |
|
Short Term Loans & Advances |
0.20 |
0.29 |
|
Total Assets |
29.06 |
31.36 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Income |
|
|
|
Revenue from Operations |
15.06 |
21.52 |
|
Other Income |
0.02 |
0.06 |
|
Total Income |
15.09 |
21.58 |
|
Expenses |
|
|
|
Cost of material consumed |
4.44 |
13.10 |
|
Change in inventories of finished goods, work-in-progress and stock-in-trade |
5.01 |
2.59 |
|
Employee Benefit Expenses |
0.91 |
0.73 |
|
Other Expenses |
2.64 |
2.49 |
|
Total Expenses |
13.01 |
18.92 |
|
Earnings Before Depreciation/ Interest and
Tax (EBDIT) |
2.07 |
2.66 |
|
Finance
costs |
0.59 |
0.78 |
|
Earnings Before Depreciation and Tax
(EBDT) |
1.47 |
1.87 |
|
Depreciation
and amortization expense |
0.84 |
0.81 |
|
Earning Before Tax (EBT) |
0.63 |
1.06 |
|
Current
Tax Expenses for the Earlier Year |
- |
0.15 |
|
Profit After Tax |
0.63 |
0.90 |
|
Earnings per share |
|
|
|
Basic & diluted |
0.63 |
0.91 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit Before Tax &
Extra-Ordinary Items |
0.63 |
1.06 |
|
Adjustments for: |
|
|
|
Depreciation |
0.84 |
0.81 |
|
Interest
& Other Financial Charges |
0.59 |
0.78 |
|
Prior
Period Items |
1.44 |
1.60 |
|
Operating Profit before Working Capital
Changes |
2.07 |
2.66 |
|
(Increase)/Decrease
in Inventory |
5.01 |
2.59 |
|
(Increase)/Decrease
in Trade Receivables |
-3.56 |
-2.26 |
|
(Increase)
/Decrease in Short term loans & advances |
0.09 |
-0.21 |
|
(Increase)
/ Decrease in Long term loans & advance |
- |
0.21 |
|
Increase/
(Decrease) in Trade Payable |
-0.90 |
-2.27 |
|
Short
Term Provisions |
0.04 |
-0.02 |
|
Cash Generated from Operation |
2.74 |
0.71 |
|
Direct
Taxes Paid |
- |
-0.15 |
|
Net Cash From Operating Activities |
2.74 |
0.55 |
|
CASH FLOW FROM INVESTING ACTIVITES |
|
|
|
Purchase
of Fixed Assets & Capital WIP |
0.06 |
0.48 |
|
Net Cash (used in)/from Investing
Activities |
0.06 |
0.48 |
|
CASH FLOW FROM FINANCING ACTIVITES |
|
|
|
Proceeds
from/(Repayment of) Borrowings |
-2.07 |
1.46 |
|
Interest
Paid (Net) |
-0.59 |
-0.78 |
|
Net Cash (used in)/ from Financing Activities |
-2.67 |
0.67 |
|
Net
Increase/(Decrease) in Cash and Cash Equivalents |
0.13 |
1.71 |
|
Opening
Balance of Cash & Cash Equivalents |
1.71 |
- |
|
Closing Balance of Cash & Cash
Equivalents |
1.88 |
1.71 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow
from Operating Activities
The company
generated a net profit
before tax of ₹0.63 crore in FY 2025, which declined from ₹1.06
crore in FY 2024, indicating reduced profitability. However, after adding back
non-cash and financial adjustments such as depreciation (₹0.84 crore), interest
(₹0.59 crore), and prior period items (₹1.44 crore), the operating profit before working
capital changes stood at ₹2.07 crore, compared to ₹2.66 crore
in the previous year, showing a slight operational weakening.
Working capital
changes had a mixed impact. A significant decrease in inventory (₹5.01 crore)
boosted cash flows, suggesting better inventory management or liquidation.
However, this was partly offset by an increase
in trade receivables (₹3.56 crore), indicating slower
collections from customers. Trade payables decreased by ₹0.90 crore, reflecting
payments to suppliers, which reduced cash. After considering all adjustments,
the company generated cash
from operations of ₹2.74 crore, a strong improvement from ₹0.71
crore in FY 2024. With negligible tax outflow in FY 2025, the net cash from operating activities
remained robust at ₹2.74 crore, significantly higher than ₹0.55
crore last year, highlighting improved cash efficiency despite lower profits.
Cash Flow
from Investing Activities
The company reported
a minimal cash outflow on capital expenditure, with only ₹0.06 crore spent on
fixed assets in FY 2025 compared to ₹0.48 crore in FY 2024. This indicates limited investment in expansion or
asset creation, which could suggest a cautious or stagnant
growth strategy. Consequently, the net cash used in investing activities
remained very low, reflecting reduced capital deployment during the year.
Cash Flow
from Financing Activities
Cash flow from
financing activities showed a net
outflow of ₹2.67 crore in FY 2025, in contrast to an inflow of
₹0.67 crore in FY 2024. The major reason was repayment of borrowings amounting to ₹2.07 crore,
whereas the company had raised funds in the previous year. Additionally,
interest payments of ₹0.59 crore further contributed to the outflow. This
indicates that the company is reducing
its debt levels, which is positive from a long-term solvency
perspective, but it also reduces immediate liquidity.
Net
Change in Cash Position
Overall, the company
recorded a net increase
in cash and cash equivalents of ₹0.13 crore in FY 2025, which
is significantly lower than the ₹1.71 crore increase in FY 2024. Despite strong
operating cash flows, the decline is mainly due to debt repayments under financing
activities. The closing cash balance increased slightly to
₹1.88 crore from ₹1.71 crore, indicating stable liquidity but slower cash
accumulation compared to the previous year.
