Cura Technologies Annual Reports, Balance Sheet and Financials

 

Cura Technologies Limited Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Non-Current Assets
Property, Plant & Equipment	177.47	-
Goodwill	1,585.27	-
Other Intangible assets	0.13	-
Total Non-Current Assets	1,762.87	-
Cash & Cash Equivalents	10.19	77.36
Loans & Advances	107.07	-
Other Current Assets	6.62	-
Total Current Assets	123.88	77.36
Total Assets	1,886.76	77.36
Equity
Equity Share Capital	915.00	195.00
Other Equity	(203.16)	-136.87
Total Equity	711.84	58.13
Non-Current Liabilities
Borrowings	446.27	19.23
Total Non-Current Liabilities	446.27	19.23
Current Liabilities
Trade Payables		-
Other Current Liabilities	728.65	-
Provisions		-
Total Current Liabilities	728.65	-
Total Equity & Liabilities	1,886.75	77.36

 

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

Particulars	31-03-2025	31-03-2024
Revenue from Operations	-	-
Other Income	-	-
Total Income	-	-
Expenses
Employee benefits expenses	4.83
Finance costs	0.01
Depreciation and Amortization Expenses	0.06	-
Other Expenses	61.40	(94.08)
Total Expenses	66.29	(94.08)
Profit/(Loss) for the period	(66.29)	(94.08)
Total   Comprehensive  Income  for  the period	(66.29)	(94.08)
Earning per Equity Share (For Continuing & Discontinued Operations)
Basic	(2.320)	(4.825)
Diluted	(2.320)	(4.825)

 

Cura Technologies Limited Cash Flow Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Cash flow from operating activities
Net Loss/(Profit) before extraordinary items and tax	(66.29)	(94.08)
Adjustment for:
Depreciation and amortisation of non-current assets	0.06	-
Operating profit/(loss) before working capital changes	(66.23)	(94.08)
Changes in working capital
Increase/Decrease Trade in Other current assets	(6.62)	-
Increase/Decrease in loans & Advances	(107.07)	-
Increase/Decrease in Other Current Liabilities	728.65	(5.39)
Net cash flow from / (used in) operating activities (A)	548.72	(99.47)
Cash flow from investing activities
Purchase of Property, Plant & Equipment & goodwill	(1,762.92)	-
Net cash flow from / (used in) investing activities (B)	(1,762.92)	-
Cash flow from financing activities
Increase/(Decrease) in share capital	720.00	156.67
Share Application money	(19.23)	0.53
Unsecured Loan Taken	446.27	-
Net cash flow from / (used in) financing activities (C)	1,147.04	157.20
Net increase/(decrease) in Cash and cash equivalents	(67.17	57.73
Cash and cash equivalents at the beginning of the year	77.36	19.64
Cash and cash equivalents at the end of the year	10.19	77.37

Cash Flow Analysis – Cura Technologies Limited

1) Cash Flow from Operating Activities

The company generated positive operating cash flow of ₹548.72 lakh in FY2025 compared to negative ₹99.47 lakh in FY2024.

Key observations:

• * The company reported an accounting loss before tax of ₹66.29 lakh, indicating that profitability has not yet been achieved.

• * However, strong working-capital movements significantly improved operating cash: 

  1. Increase in other current liabilities: ₹728.65 lakh (major driver of cash inflow)

  2. Increase in loans & advances and other current assets led to cash outflows.

     * The positive operating cash despite losses suggests:

     • 1. improved short-term funding through payables/advances

       2. operational cash stability emerging, but still dependent on liability buildup.

          Interpretation:
          Operating cash flow improvement is encouraging, but it is not driven by core profitability; rather, it is largely supported by working-capital changes.

          2) Cash Flow from Investing Activities

          The company recorded a significant outflow of ₹1,762.92 lakh in FY2025.

          • * Major investment in Property, Plant & Equipment and goodwill

          • * Indicates expansion, acquisition, or infrastructure build-up.

          Interpretation:
          This reflects an aggressive investment phase, suggesting long-term growth plans, capacity expansion, or technology acquisition. However, such heavy investment increases funding dependence and execution risk.

          Cash Flow from Financing Activities

          Financing cash inflow increased substantially to ₹1,147.04 lakh in FY2025 from ₹157.20 lakh in FY2024.

          Sources of funds:

          • * Equity infusion (share capital): ₹720 lakh

            * Unsecured loans: ₹446.27 lakh

          • * Reduction in share application money.

          Interpretation:
          The company is funding its expansion primarily through equity and borrowings, indicating:

          • external capital dependence

          • early-stage or growth-stage financing pattern.

     •