Capital Finvest Limited Annual Report and Financials

Capital Finvest Limited Balance Sheet (Rs In Lakhs)

Particulars	2025	2024
ASSETS
(1) Financial assets
(a)  Cash and cash equivalents	3.27	3.49
(b) Loans	0.67	1.47
(c) Investments	75.61	75.60
(d) Other financial assets	32.16	45.12
(e) Inventories	401.65	391.93
Total financial assets (A)	513.36	517.61
(2) Non-financial assets
(a) Current tax assets (net)	-	-
(b) Deferred tax assets (net)	0.56	0.72
(c) Tangible Assets	1.83	0.97
Total non-financial assets (B)	2.39	1.69
TOTAL ASSETS (A+B)	515.75	519.30
LIABILITIES AND EQUITY LIABILITIES
(1)   Non-financial liabilities
(a)   Provisions	0.54	0.54
Total non-financial liabilities	0.54	0.54
TOTAL LIABILITIES	0.54	0.54
(2) EQUITY
(a) Equity share capital	200	200
(b) Other equity	315.21	318.76
TOTAL EQUITY	515.21	518.76
TOTAL LIABILITIES AND EQUITY	515.75	519.30

 Capital Finvest Limited Profit & Loss Statement (Rs In Lakhs)

Particulars	2025	2024
Revenue from operations
Interest income	1.75	2.11
Net gain after fair value changes	57.03	40.04
Dividend income	6.81	8.56
Total revenue from operations	65.59	50.71
Total income	65.59	50.71
EXPENSES
Employee benefits expenses	60.33	41.07
Other expenses	8.59	8.35
Depreciation	0.09	0.06
Total expenses	69.01	49.48
Profit before tax	(3.42)	1.23
Tax expense:
Current Year Tax	-	1.67
I.T. for earlier years written Back	0.02	0.14
Deferred tax expense/ (credit)	0.15	0.18
Profit for the year after tax [A]	(3.55)	(0.48)
Total Comprehensive Income for the year	(3.55)	(0.48)
Earnings per equity share (Rs.)
Basic earnings per share	(0.18)	(0.02)
Diluted earnings per share	(0.18)	(0.02)

 Capital Finvest Limited Cash Flow Statement (Rs In Lakhs)

Particulars	2025	2024
Cash flow from/(used in) operating activities
Profit /(loss) before tax	(3.42)	1.23
Adjustment for:
Depreciation	0.09	0.06
Net (gain)/loss arising on investments mandatorily measured at Fair value through profit and loss	(0.01)	9.49
Provision made	-	0.01
Movement in working capital:
(Increase)/decrease in Inventories	(9.72)	(4.49)
(Increase)/decrease in loans	0.80	14.02
(Increase)/decrease in other assets	12.96	(18.19)
Cash generated from/(used in) operations	0.70	2.13
Taxes / Deferred Tax (short / excess)	0.04	(1.53)
Cash generated from/(used in) operations	0.74	0.60
Cash flow from/(used in) investing activities
(Increase) / Decrease in investments	-	-
Payment for acquisition of Property, plant and equipments including capital advances	(0.96)	-
Cash generated from/(used in) investing activities	(0.96)	-
Net increase/(decrease) in cash and cash equivalents	(0.22)	0.60
Add: Cash and cash equivalents at the beginning of the year	3.49	2.89
Cash and cash equivalents at the end of the year	3.27	3.49
Net Change (+) Increase / (-) Decrease) in cash and cash equivalents	(0.22)	0.60

 

Cash Flow Statement Analysis – Capital Finvest Limited (FY2025 vs FY2024)

Overview:
The cash flow statement of Capital Finvest Limited reflects modest operating cash generation, a new investment outflow in FY2025, and a marginal decline in cash balances. The company’s liquidity position remains stable but operational strength appears inconsistent year-on-year.

1) Cash Flow from Operating Activities

• Profit before tax: Turned negative at ₹(3.42) in FY2025 vs ₹1.23 in FY2024, indicating weaker profitability.

• Adjustments:

  • Depreciation increased slightly to ₹0.09.

  • Fair value gain/loss impact reduced significantly compared to FY2024 (₹(0.01) vs ₹9.49), which had materially supported earlier operating numbers.

• Working capital movements:

  • Inventories increased sharply (₹9.72 outflow), consuming cash.

  • Loans movement provided marginal inflow (₹0.80).

  • Other assets decreased substantially (₹12.96 inflow), supporting operations.

Net operating cash flow:

• FY2025: ₹0.74

• FY2024: ₹0.60

Despite losses, the company still generated positive operating cash due to favorable working capital adjustments, particularly reduction in other assets.

Interpretation:
Operating cash generation remains weak and dependent on balance-sheet adjustments rather than core profitability, which raises sustainability concerns.

2) Cash Flow from Investing Activities

• FY2025 saw capital expenditure of ₹0.96 on property, plant & equipment.

• No significant investment movement recorded in either year.

Net investing cash flow:

• FY2025: ₹(0.96)

• FY2024: Nil

This indicates the company has begun deploying funds toward asset creation in FY2025.

Interpretation:
The investment appears growth-oriented, but its impact on earnings will depend on future operational performance.

3) Net Change in Cash Position

• Net decrease in cash: ₹(0.22) in FY2025 vs increase of ₹0.60 in FY2024.

• Closing cash balance: ₹3.27 (FY2025) vs ₹3.49 (FY2024).

The decline is primarily due to capital expenditure and weaker operating performance.

4) Overall Financial Interpretation

• The company maintained positive operating cash flow despite reporting accounting losses.

• FY2024 operating cash was partly influenced by large fair-value adjustments, which were absent in FY2025.

• Increase in inventory and capex led to pressure on liquidity.

• Cash balance remains adequate but growth in internal cash generation is limited.

  Concluding Note

  Capital Finvest Limited’s cash flow profile reflects a transition phase—operational cash flows remain positive but fragile, while FY2025 investment spending signals potential expansion. Sustained improvement will depend on strengthening profitability and generating cash from core financial activities rather than balance-sheet movements.