Cura Technologies Limited (CURATECH) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40	-21.14 (-0.59%)	-148.72 (-3.99%)	-130.67 (-3.52%)	248.54 (7.46%)	1141.55 (46.81%)	1397.88 (17.94%)	1806.68 (101.88%)
Cura Technologies Limited	0.00 (0.00%)	0.00 (0.00%)	0.00 (0.00%)	0.00 (0.00%)	0.00 (0.00%)		0.00 (0.00%)

Cura Technologies Limited Balance Sheet (Rs in Lakhs)

Particulars	31-03-2024	31-03-2023
Non-Current Assets
Property, Plant & Equipment	-	0.56
Other Intangible assets	-	4.24
Deferred Tax Assets (Net)	-	1.05
Other non current assets	-	725.94
Current Assets
Cash & Cash Equivalents	77.36	19.64
Other Current Assets	-	186.88
Total Assets	77.36	938.32
Equity
Equity Share Capital	195.00	955.50
Other Equity	-136.87	-959.94
Non-Current Liabilities
Borrowings	19.23	708.06
Current Liabilities
Trade Payables	-	55.19
Other Current Liabilities	-	25.03
Provisions	-	154.49
Total Equity & Liabilities	77.36	938.32

Cura Technologies Limited Profit & Loss Statement (Rs in Lakhs)

Particulars	31-03-2024	31-03-2023
Revenue from Operations	-	-
Other Income	-	-
Total Income	-	-
Expenses
Depreciation and Amortization Expenses	-	0.35
Other Expenses	94.07	-
Total Expenses	94.07	0.35
Profit/(Loss) for the period	94.07	0.35
Total Comprehensive Income for the period	94.07	0.35
Earning per Equity Share (For Continuing & Discontinued Operations)
Basic	-1.193	-0.018
Diluted	-1.193	-0.018

Cura Technologies Limited Consolidated Cash Flow Statement (Rs in Lakhs)

Particulars	31-03-2024	31-03-2023
Cash flow from operating activities
Net Loss/(Profit) before extraordinary items and tax	-94.07	-35.00
Adjustment for:
Depreciation and amortisation of non-current assets	-	0.35
Operating profit/(loss) before working capital changes	-94.07	-
Changes in working capital
Increase/Decrease in Other current assets	186.88	-
Increase/Decrease in Other non current assets	725.94	-
Increase/Decrease in Deferred tax assets	1.05	-
Increase/Decrease in Trade and other payables	-55.19	-
Increase/Decrease in Provisions	-154.49	-
Increase/Decrease in Other current liabilities	-25.03	-
Net cash flow from / (used in) operating activities (A)	585.11	-
Cash flow from investing activities
Proceeds from disposal of propert, plant and equipments	0.56	-
Payments for intangible assets	4.24	-
Net cash flow from / (used in) investing activities (B)	4.8	-
Cash flow from financing activities
Amount borrowed	-688.83	18.70
Amount received towards share issued	-760.5	-
Net increase in reserves	917.14	-
Net cash flow from / (used in) financing activities (C)	-532.19	18.7
Net increase/(decrease) in Cash and cash equivalents	57.72	18.70
Cash and cash equivalents at the beginning of the year	19.64	0.94
Cash and cash equivalents at the end of the year	77.36	19.64

Here is a summary of the Cash Flow Statement for the years 2024 and 2023:

Net Cash from Operating Activities:

2024: ₹585.11 Lakhs, showing significant cash inflow from operations. This indicates strong cash generation from core operations, with major adjustments stemming from increases in both current and non-current assets.

2023: The operating activities section does not list a comparable net figure, but we can infer that the net cash flow was likely neutral or low given the overall cash increase reported.

Net Cash from Investing Activities:

2024: ₹4.8 Lakhs, with minor investment cash flow changes.

The primary inflows came from proceeds from asset disposals, while outflows were for intangible assets.

Net Cash from Financing Activities:

2024: Negative ₹532.19 Lakhs, mostly due to loan repayments and share issue-related cash outflows.

Despite a significant reserve increase, cash flow from financing was impacted by debt repayment and reduction in cash received from share issuance.

Net Cash Increase/Decrease:

2024: Net increase of ₹57.72 Lakhs in cash and cash equivalents, with an ending balance of ₹77.36 Lakhs.

2023: Cash equivalents increased by ₹18.70 Lakhs, ending at ₹19.64 Lakhs.