| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Digvijay Finlease Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial Assets |
|
|
|
Cash and cash equivalents |
39.81 |
35.60 |
|
Bank balances other than Cash and cash equivalents |
10.41 |
2.49 |
|
Trade Receivables |
46.48 |
- |
|
Investments |
14,49,087.71 |
12,32,179.30 |
|
Other financial assets |
7.09 |
12.91 |
|
Non-financial assets |
|
|
|
Current tax assets (Net) |
99.71 |
93.32 |
|
Property, plant & equipment |
519.20 |
519.20 |
|
Other non-financial assets |
0.48 |
0.29 |
|
Total assets |
14,49,810.89 |
12,32,843.11 |
|
Financial liabilities |
|
|
|
Other financial liabilities |
16.48 |
7.09 |
|
Non-financial liabilities |
|
|
|
Current tax liabilities (Net) |
40.76 |
40.76 |
|
Provisions |
32.26 |
20.97 |
|
Deferred tax liability (net) |
89,567.34 |
53,800.09 |
|
Other non-financial liabilities |
1.88 |
0.87 |
|
Equity |
|
|
|
Equity share capital |
1,325.94 |
1,325.94 |
|
Other equity |
13,58,826.23 |
11,77,647.39 |
|
Total equity and liabilities |
14,49,810.89 |
12,32,843.11 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operations |
|
|
|
Interest Income |
1.32 |
2.08 |
|
Dividend Income |
5,075.53 |
5,246.53 |
|
Net gain on fair value changes |
337.38 |
903.60 |
|
Other income |
1,950.28 |
1.74 |
|
Total income |
7,364.51 |
6,153.95 |
|
Expenses |
|
|
|
Finance Cost |
2.01 |
- |
|
Employee benefits expense |
74.84 |
67.04 |
|
Other expenses |
2,211.89 |
382.91 |
|
Total expenses |
2,288.74 |
449.95 |
|
Profit / (Loss) before tax |
5,075.77 |
5,704.00 |
|
Current tax |
2,046.00 |
1,430.00 |
|
Less: Tax charged in oci |
1,289.49 |
130.95 |
|
Income tax pertaining to earlier years |
0.73 |
-5.65 |
|
Deferred tax |
560.61 |
36.54 |
|
Profit/ (Loss) for the period |
3,757.92 |
4,323.76 |
|
Other comprehensive income |
|
|
|
Items that will not be reclassified to profit or loss |
|
|
|
Re-measurement of defined benefit plans |
-5.88 |
-0.62 |
|
Tax impact on above |
1.48 |
0.16 |
|
Changes in fair valuation of equity instruments |
2,13,947.35 |
6,907.56 |
|
Tax impact on above |
-36,421.46 |
-1,517.79 |
|
Items that will be reclassified to profit or loss |
|
|
|
Changes in fair valuation of bonds/debts instruments |
-24.42 |
-493.65 |
|
Tax impact on above |
-76.15 |
60.83 |
|
Other comprehensive income for the period |
1,77,420.92 |
4,936.49 |
|
Total comprehensive income for the period |
1,81,178.84 |
9,260.25 |
|
Earnings per equity share |
|
|
|
Basic & diluted |
28.34 |
32.61 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash flow from operating activities |
|
|
|
Net Profit before tax |
5,074.77 |
5,704.00 |
|
Adjustments for: |
|
|
|
Loan written off |
1,950.00 |
- |
|
Reversal of provisions for impairment on financial assets |
-1,950.00 |
-0.81 |
|
Net (gain)/loss on fair value changes of Investment |
-337.38 |
-903.60 |
|
Operating profit before working capital changes |
4,738.39 |
4,799.59 |
|
Adjustments for : |
|
|
|
(Increase)/Decrease in other financial assets |
5.82 |
42.03 |
|
(Increase)/Decrease in loan |
- |
190.74 |
|
(Increase)/Decrease in other non-financial assets |
-0.19 |
0.15 |
|
Increase/(Decrease) in Trade receivables |
-46.48 |
- |
|
Increase/(Decrease) in Other financial liabilities |
9.39 |
0.95 |
|
Increase/(Decrease) in Provisions |
5.41 |
1.43 |
|
Increase/(Decrease) in Trade Payables |
- |
-35.82 |
|
Increase/(Decrease) in other non-financial liabilities |
1.01 |
0.19 |
|
Cash generated from operations |
4,713.35 |
4,999.26 |
|
Income taxes refund (net) |
-2,053.12 |
-1,454.53 |
|
Net cash generated from/ (used in) operating activities |
2,660.23 |
3,544.73 |
|
Cash flow from investing activities |
|
|
|
Sale proceeds from investment |
80,105.81 |
34,092.32 |
|
Purchase of Investments |
-82,753.91 |
-37,651.00 |
|
Investment in fixed deposits |
-7.92 |
1.35 |
|
Net cash generated from/ (used in) investing activities |
-2,666.02 |
-3,557.33 |
|
Net increase/(decrease) in cash and cash equivalents |
4.21 |
-12.60 |
|
Cash and cash equivalents at the beginning of the year |
35.60 |
46.19 |
|
Cash and cash equivalents at the end of year |
39.81 |
33.59 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities (CFO)
The company started
with Net
Profit before tax of ₹5,074.77 lakh in FY25 (slightly lower
than ₹5,704.00 lakh in FY24). Adjustments were made for non-cash items such as loan
written off (+₹1,950 lakh in FY25), reversal of
provisions for impairment on financial assets (-₹1,950 lakh),
and changes in the fair value of investments (-₹337.38 lakh). These adjustments
brought the operating
profit before working capital changes to ₹4,738.39 lakh in
FY25, compared to ₹4,799.59 lakh in FY24.
Changes in working
capital were relatively small in FY25, with modest movements in trade
receivables (-₹46.48 lakh), other financial liabilities (+₹9.39 lakh), and
provisions (+₹5.41 lakh). This resulted in cash generated from operations
of ₹4,713.35 lakh in FY25 versus ₹4,999.26 lakh in FY24. After accounting for income
tax refunds (net) of ₹-2,053.12 lakh in FY25 (higher than the
₹-1,454.53 lakh in FY24), the net cash from operating activities
stood at ₹2,660.23 lakh in FY25, down from ₹3,544.73 lakh in FY24. This shows
that while operations remained profitable, cash generation from operations was
slightly weaker in FY25, mainly due to higher tax-related cash outflows.
Cash Flow from
Investing Activities (CFI)
The company’s
investing cash flow was dominated by the buying and selling of investments. In
FY25, it generated ₹80,105.81 lakh from sale of investments
but spent ₹82,753.91 lakh on purchase of investments.
Additionally, there was a small outflow of ₹7.92 lakh for fixed
deposit investments. This resulted in a net cash
outflow from investing activities of ₹-2,666.02 lakh in FY25,
similar to the ₹-3,557.33 lakh outflow in FY24. The continued large inflows and
outflows in investments suggest active portfolio rebalancing rather than
long-term capital expenditure.
Net Change in
Cash & Cash Equivalents
The net effect of operating and investing cash flows in FY25 was a small positive change of ₹4.21 lakh in cash, compared to a decline of ₹12.60 lakh in FY24. The company started FY25 with ₹35.60 lakh in cash and ended with ₹39.81 lakh.
