Bharat Ekansh Annual Reports, Balance Sheet and Financials

Bharat Ekansh Limited Standalone Balance Sheet (Rs in Thousands)

 Bharat Ekansh Limited Standalone Profit & Loss Statement (Rs in Thousands) 

 Bharat Ekansh Limited Standalone Cash Flow Statement (Rs in Thousands)

Particulars	31-03-2025	31-03-2024
Cash Flow from Operating Activities
Net Profit/(Loss) before tax & exceptional items	747.99	83.82
Adjustment for:
Depreciation on property plant equipment	61.21	10.66
Operating Profit/(Loss) before working Capital Changes	809.20	94.48
(Decrease)/Increase in Provisions	171.67	-142.94
(Decrease)/Increase in Trade payables	2.22	-3,605.35
(Decrease) in Other Non Financial Liabilities	-20.16	-305.18
Decrease in Non Current Financial Assets	-33,388.90	350.00
(Increase)/Decrease in Trade receivable	299.52	4,813.33
Decrease in Other current Assets	-1,777.95	53,058.76
Net Cash from Operating Activities before Income Tax	-33,904.40	54,263.10
Direct taxes paid (net of refund)	-232.09	-27.68
Net cash from operating activities	-34,136.49	54,235.42
Cash Flow from Investing Activities
Purchase of property, plant & equipment	-1,948.35	-
Sale of property, plant & equipment	-	-
Net cash used in Investing activities	-1,948.35	-
Net Changes in Cash and Cash equivalents during the year	-36,084.84	54,235.42
Cash and Cash equivalents at the beginning of the year	57,845.95	3,610.53
Cash and Cash equivalents at the end of the year	21,761.11	57,845.95
Net Increase/(Decrease)	-36,084.84	54,235.42

Cash Flow Statement Analysis – Bharat Ekansh Limited (Rupees in Thousands)

(Activity-wise summary explanation)

Operating Activities:
The company reported a strong rise in net profit before tax to ₹747.99 (from ₹83.82), supported by depreciation adjustments of ₹61.21. However, working capital movements significantly weakened operating cash flows. A major outflow arose from a decrease in non-current financial assets (₹33,388.90) and an increase in other current assets (₹1,777.95), which offset gains from reductions in trade receivables and provisions. As a result, net cash from operating activities turned negative at ₹(34,136.49) compared with a strong positive inflow of ₹54,235.42 in the previous year, indicating pressure on liquidity despite higher accounting profits.

Investing Activities:
During the year, the company incurred capital expenditure of ₹1,948.35 towards purchase of property, plant and equipment, with no proceeds from asset sales. This resulted in a net cash outflow from investing activities of ₹(1,948.35), suggesting ongoing investment in fixed assets for operational or expansion purposes.

Overall Cash Position:
Due to negative operating cash flow and investing outflows, total cash and cash equivalents declined sharply by ₹36,084.84 during the year. The closing cash balance reduced to ₹21,761.11 from ₹57,845.95 at the beginning of the year. In contrast, the previous year had recorded a substantial increase in cash balances driven by strong operating inflows. The current year trend indicates liquidity strain and higher deployment of funds in assets and financial items, which may require monitoring going forward.