| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Bharat Ekansh Limited |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Financial
Assets |
|
|
|
Cash
and Cash Equivalents |
57,845.95 |
3,610.53 |
|
Trade
Receivables |
4,977.82 |
9,791.15 |
|
Loans
& Advances |
2,169.96 |
55,228.72 |
|
Investments |
2,425.00 |
2,425.00 |
|
Non
Financial Assets |
|
|
|
Property,
Plant and Equipment |
12.02 |
22.68 |
|
Other
Non Financial Assets |
5.50 |
355.50 |
|
Total
Assets |
67,436.25 |
71,433.58 |
|
Financial
Liabilities |
|
|
|
Trade
Payable: |
|
|
|
Total
outstanding dues other than MSME |
- |
3,605.36 |
|
Non
Financial Liabilities |
|
|
|
Current
Tax Liabilities (Net) |
27.68 |
144.35 |
|
Provisions |
87.74 |
114.00 |
|
Other
Non Financial Liabilities |
88.32 |
393.50 |
|
Equity |
|
|
|
Equity
Share Capital |
50,000.21 |
50,000.21 |
|
Other
Equity |
17,232.30 |
17,176.16 |
|
Total
Liabilities and Equity |
67,436.25 |
71,433.58 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Revenue from
Operations |
|
|
|
Consultancy,
Sale of Material |
6,075.94 |
11,565.99 |
|
Other
Income |
59.67 |
127.47 |
|
Total
Revenue |
6,135.61 |
11,693.46 |
|
Expenses |
|
|
|
Purchases
- Building Material |
4,421.86 |
9,707.37 |
|
Financial
Cost |
1.70 |
76.48 |
|
Employee
Benefits Expense |
851.39 |
902.50 |
|
Depreciation
and Amortization Expense |
10.66 |
6.26 |
|
Other
Expenses |
766.18 |
657.18 |
|
Total
Expenses |
6,051.79 |
11,349.79 |
|
Profit/(Loss)
before Tax |
83.82 |
343.67 |
|
Current
Tax |
27.68 |
144.35 |
|
Profit/(Loss)
for the period |
56.14 |
199.32 |
|
Earnings
per equity share |
|
|
|
Basic |
0.01 |
0.04 |
|
Diluted |
0.01 |
0.04 |
|
Particulars |
31-03-2024 |
31-03-2023 |
|
Cash
Flow from Operating Activities |
|
|
|
Net
Profit/(Loss) before tax & exceptional items |
83.82 |
343.67 |
|
Adjustment for: |
|
|
|
Depreciation
on property plant equipment |
10.66 |
6.26 |
|
Operating
Profit/(Loss) before working Capital Changes |
94.48 |
349.93 |
|
(Decrease)/Increase
in Provisions |
-142.94 |
121.07 |
|
(Decrease)/Increase
in Trade payables |
-3,605.35 |
3,572.61 |
|
(Decrease)
in Other Non Financial Liabilities |
-305.18 |
-21.27 |
|
Decrease
in Non Current Financial Assets |
350.00 |
50.27 |
|
(Increase)/Decrease
in Trade receivable |
4,813.33 |
-5,313.12 |
|
Decrease
in Other current Assets |
53,058.76 |
3,751.41 |
|
Net
Cash from Operating Activities before Income Tax |
54,263.10 |
2,510.90 |
|
Direct
taxes paid (net of refund) |
-27.68 |
-144.35 |
|
Net
cash from operating activities |
54,235.42 |
2,366.55 |
|
Cash
Flow from Investing Activities |
|
|
|
Purchase
of property, plant & equipment |
- |
-19.40 |
|
Sale
of property, plant & equipment |
- |
16.95 |
|
Net
cash used in Investing activities |
- |
-2.45 |
|
Net Changes in
Cash and Cash equivalents during the year |
54,235.42 |
2,364.10 |
|
Cash
and Cash equivalents at the beginning of the year |
3,610.53 |
1,246.43 |
|
Cash
and Cash equivalents at the end of the year |
57,845.95 |
3,610.53 |
|
Net
Increase/(Decrease) |
54,235.42 |
2,364.10 |
The cash flow from operating
activities stood at ₹54,235.42 thousand, marking a strong inflow of cash from
the company 's core business operations. This positive cash flow was driven by a
reported net profit before tax of ₹83.82 thousand, supplemented by non-cash
adjustments such as depreciation of ₹10.66 thousand. Despite a large outflow
due to a decrease in trade payables (₹3,605.35 thousand) and a significant
increase in trade receivables (₹4,813.33 thousand), the company managed to
maintain healthy cash inflows. Additionally, a major contributor to the inflow
was an increase in other current assets by ₹53,058.76 thousand, which may
include advances, deposits, or other prepaid items. These working capital
movements indicate that the company is managing its receivables and current
assets effectively, ensuring sufficient liquidity.
Investing activities
resulted in a negligible net cash outflow of ₹2.45 thousand. This includes a
small capital expenditure on property, plant, and equipment amounting to ₹19.40
thousand, offset slightly by proceeds from the sale of assets worth ₹16.95
thousand. The minimal level of investment suggests that the company is
currently in a stable operational phase, with no major expansion or
capital-intensive projects during the year. This conservative investment
behavior could be interpreted as a sign of strategic capital preservation or a
focus on internal efficiency before scaling up operations.
There were no cash flows
reported from financing activities during the year. This implies that the
company neither raised any debt nor equity capital, nor did it repay any
borrowings or pay out dividends. Such a position reflects a self-sustained
business model where operating profits are sufficient to support the company 's
ongoing activities. This debt-free status strengthens the balance sheet and
reduces financial risk, which is favorable from both an investor and lender
perspective.
Net
Cash Flow Position
The overall net increase in
cash and cash equivalents during the year amounted to ₹54,235.42 thousand. This
raised the year-end cash balance to ₹57,845.95 thousand from ₹3,610.53 thousand
at the beginning of the year. The substantial rise in cash reserves highlights
a robust financial position and operational efficiency. The absence of
financing support further underlines that this growth is purely organic, driven
by the strength of the company’s core business operations.
