| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Delta Impex Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Current Assets |
|
|
|
Financial Assets - Investments |
232.38 |
232.38 |
|
Loans |
8,500.00 |
2,688.32 |
|
Deferred Tax Assets (Net) |
-0.61 |
-0.61 |
|
Current Assets |
|
|
|
Cash and Cash Equivalents |
27.45 |
40.76 |
|
Bank balances other than above |
91.25 |
22.24 |
|
Current Tax Assets (Net) |
1.30 |
43.14 |
|
Other Current Assets |
6.21 |
5.90 |
|
Total assets |
8,857.98 |
3,032.13 |
|
Equity |
|
|
|
Equity Share Capital |
9,000.00 |
2,695.00 |
|
Other Equity |
-160.59 |
120.83 |
|
Non-Current Liabilities |
|
|
|
Trade Payables – due of creditors |
- |
10.62 |
|
Current Liabilities |
|
|
|
Trade Payables – due of creditors |
18.57 |
205.68 |
|
Total equity and liabilities |
8,857.98 |
3,032.13 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operations |
- |
- |
|
Other Income |
13.48 |
224.38 |
|
Total Income |
13.48 |
224.38 |
|
Employee Benefits Expense |
- |
139.20 |
|
Other Expenses |
268.62 |
63.72 |
|
Total Expenses |
268.62 |
202.92 |
|
Profit Before Tax |
-255.14 |
21.46 |
|
Previous Year Tax |
26.28 |
- |
|
Net Profit/(Loss) |
-281.42 |
21.46 |
|
Total Comprehensive Income |
-281.42 |
21.46 |
|
EPS - Basic & Diluted |
-0.16 |
0.04 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(Loss) Before Tax |
-281.42 |
21.46 |
|
Operating Profit Before Working
Capital Changes |
-281.42 |
21.46 |
|
Current
tax assets |
41.84 |
-22.44 |
|
Other
Current Assets |
-0.31 |
-5.90 |
|
Trade payables |
-197.73 |
189.74 |
|
Other current financial liabilities |
- |
-175.00 |
|
Changes in Working Capital |
-156.20 |
-13.60 |
|
Net Cash from Operating Activities |
-437.62 |
7.86 |
|
Net Cash from Investing Activities |
- |
- |
|
Cash Flow from Financing Activities |
|
|
|
Issue of Share Capital |
6,305.00 |
- |
|
Repayment of Long Term Borrowings |
-5,811.68 |
-201.94 |
|
Net Cash from Financing Activities |
493.32 |
-201.94 |
|
Net Changes in Cash & Equivalents |
55.70 |
-194.08 |
|
Opening Cash & Cash Equivalents |
63.00 |
257.08 |
|
Closing Cash & Cash Equivalents |
118.70 |
63.00 |
Summary
of cash flow statement for the year 2025 and 2024:
Cash
Flow from Operating Activities
Delta Impex Limited reported net cash
outflow from operating activities of ₹437.62 thousand during FY 2024-25 as
compared to net cash inflow of ₹7.86 thousand in FY 2023-24. The negative
operating cash flow was mainly due to loss before tax of ₹281.42 thousand and
unfavorable working capital movements during the year. Reduction in trade
payables and changes in other current assets also contributed to operational
cash outflows. Overall, the company’s operating activities reflected weaker
operational performance and lower cash generation during FY 2024-25.
Cash
Flow from Investing Activities
The company did not
report any cash flow from investing activities during FY 2024-25 as well as FY
2023-24, indicating absence of major investment transactions such as purchase
or sale of fixed assets or investments during the year.
Cash
Flow from Financing Activities
Cash flow from
financing activities resulted in net inflow of ₹493.32 thousand during FY
2024-25 as against net outflow of ₹201.94 thousand in FY 2023-24. The inflow
during the current year was mainly supported by issue of share capital
amounting to ₹6,305.00 thousand. However, repayment of long-term borrowings
amounting to ₹5,811.68 thousand partially offset the financing inflow. This
indicates that the company relied on equity infusion while simultaneously
reducing debt obligations during the year.
Net
Changes in Cash and Cash Equivalents
The company reported
net increase in cash and cash equivalents of ₹55.70 thousand during FY 2024-25
as against decrease of ₹194.08 thousand in the previous year. The improvement
was primarily supported by positive financing cash flows despite negative
operational cash generation.
