| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Electronica Finance Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial Assets |
|
|
|
Cash and cash equivalents |
43,617.04 |
9,928.48 |
|
Bank balances other than included in above |
1,105.98 |
4,354.07 |
|
Other receivables |
305.83 |
351.95 |
|
Loans |
3,14,768.84 |
2,39,777.67 |
|
Investments |
7.86 |
6.70 |
|
Other financial assets |
4,143.60 |
3,743.14 |
|
Non financial assets |
|
|
|
Current tax assets (net) |
76.22 |
1,105.51 |
|
Deferred tax assets (net) |
297.24 |
- |
|
Investment property |
379.64 |
400.34 |
|
Property, plant and equipment |
12,250.86 |
11,116.83 |
|
Right
of use assets |
1,409.57 |
1,439.47 |
|
Capital work in progress |
96.60 |
99.05 |
|
Intangible assets |
334.13 |
272.77 |
|
Other non financial assets |
1,034.05 |
1,027.28 |
|
Total assets |
3,79,827.46 |
2,73,623.26 |
|
Financial Liabilities |
|
|
|
Derivative
financial instruments |
355.56 |
- |
|
Other payables: |
|
|
|
Total outstanding dues of other than micro & small enterprises |
898.58 |
867.71 |
|
Debt securities |
40,439.63 |
30,881.59 |
|
Borrowings |
2,23,088.96 |
1,55,560.26 |
|
Sub ordinated liabilities |
9,551.42 |
9,484.81 |
|
Lease
Liabilities |
1,453.15 |
1,585.61 |
|
Other financial liabilities |
39,283.49 |
30,314.70 |
|
Non financial liabilities |
|
|
|
Current tax liabilities (net) |
275.69 |
1,066.56 |
|
Deferred tax liabilities (net) |
- |
357.46 |
|
Provisions |
477.29 |
439.16 |
|
Other non financial liabilities |
430.63 |
227.04 |
|
Equity |
|
|
|
Equity Share capital |
4,202.22 |
3,518.83 |
|
Other equity |
59,370.84 |
39,319.53 |
|
Total liabilities and equity |
3,79,827.46 |
2,73,623.26 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operations |
|
|
|
Interest income |
45,298.98 |
38,531.68 |
|
Fees and commission income |
1,631.05 |
1,511.16 |
|
Lease income |
1272.56 |
789.55 |
|
Net gain on derecognition of financial assets at amortised cost |
5,039.23 |
6,561.15 |
|
Sale of services |
82.58 |
62.73 |
|
Recoveries of financial assets written off |
469.87 |
80.21 |
|
Net gain on fair value changes |
345.12 |
485.62 |
|
Other income |
4,602.79 |
4,539.19 |
|
Total income |
58,742.18 |
52,561.29 |
|
Expenses |
|
|
|
Finance costs |
22,785.61 |
18,857.24 |
|
Customer loyalty bonus |
2298.78 |
783.01 |
|
Impairment on financial instruments |
4,407.52 |
2,690.02 |
|
Employee benefit expenses |
14,664.51 |
11,718.40 |
|
Depreciation, amortisation and impairment |
1,490.12 |
1,116.99 |
|
Other expenses |
6,865.44 |
8,624.48 |
|
Total expenses |
52,511.98 |
43,790.14 |
|
Profit before tax |
6,230.20 |
8,771.15 |
|
Current tax |
1,729.18 |
1,069.11 |
|
Deferred tax |
-648.61 |
1,199.40 |
|
Tax for previous years |
410.57 |
108.66 |
|
Profit after tax |
4,739.06 |
6,393.98 |
|
Other comprehensive income (OCI) |
|
|
|
Items that will not be reclassified to profit and loss: |
|
|
|
Remeasurement losses on defined benefit plans |
(3.56) |
(29.14) |
|
Tax impact on above |
0.90 |
7.34 |
|
Items that will be reclassified to profit and loss: |
|
|
|
Fair
value Gain/Loss on hedging instrument in a cash flow hedge |
-466.05 |
- |
|
Tax impact
on above |
117.29 |
- |
|
Total Other comprehensive Income |
(351.42) |
(21.80) |
|
Total comprehensive income for the year |
4,387.64 |
6,372.18 |
|
Earnings per share |
|
|
|
Basic |
19.26 |
28.37 |
|
Diluted |
12.55 |
22.05 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Profit before tax |
6,230.20 |
8,771.15 |
|
Adjustments for: |
|
|
|
Depreciation and amortisation |
1,490.12 |
1,116.99 |
|
Loss / (profit) on sale of fixed assets |
4.50 |
-16.41 |
|
Other balances written off |
1,155.80 |
3,343.20 |
|
Credit balances written back |
1,763.18 |
3,238.59 |
|
Impairment on financial instruments |
1,997.21 |
588.53 |
|
Loans written off |
2,410.31 |
2,101.49 |
|
Stock option expenditure |
93.98 |
91.76 |
|
Dividend income |
-0.03 |
-0.02 |
|
Income from shares & mutual funds |
-1,672.99 |
-486.85 |
|
Interest on margin money deposits |
-304.63 |
-238.47 |
|
Net
gain on derecognition of financial assets at amortised cost |
-5,039.23 |
|
|
Net gain on fair value changes |
-345.12 |
-7,046.77 |
|
Provision
on other asset |
-3.00 |
298.14 |
|
Impairment loss on investment property |
12.76 |
4.00 |
|
Finance cost |
22,785.61 |
18,857.24 |
|
Finance cost Paid |
-22,933.07 |
-18,142.31 |
|
Operating profit before working capital changes |
7,645.60 |
12,480.26 |
|
Movements in working capital |
|
|
|
(Increase)/decrease in trade receivables |
46.12 |
-274.08 |
|
(Increase)/decrease in loans |
-76,942.05 |
-45,989.44 |
|
(Increase)/decrease in other financial assets |
-393.66 |
-3,353.93 |
|
(Increase)/decrease in other non-financial assets |
-3.77 |
-391.49 |
|
Increase/(decrease) in other payables |
30.87 |
352.48 |
|
Increase/(decrease) in other financial liabilities |
9,453.37 |
5,160.40 |
|
Increase/(decrease) in provisions |
38.14 |
23.81 |
|
Increase/(decrease) in other non-financial liabilities |
203.59 |
-266.27 |
|
Cash generated from / (used in) operations |
-59,921.79 |
-32,258.28 |
|
Direct taxes paid (net of refunds) |
-2,018.62 |
-2,457.32 |
|
Net cash flows used in operating activities |
-61,940.41 |
-34,715.60 |
|
Cash flows from investing activities |
|
|
|
Purchase of property, plant and equipment |
-2,517.99 |
-4,697.07 |
|
Purchase of intangible assets |
-135.67 |
-72.85 |
|
Proceeds from maturity of fixed deposits |
-58,315.71 |
27,718.97 |
|
Payments towards fixed deposits |
61,500.00 |
-23,623.36 |
|
Proceeds from sale of property, plant and equipment |
3.94 |
127.19 |
|
Proceeds from sale of investments |
1,66,899.93 |
96,500.00 |
|
Purchase of investments |
-1,66,901.09 |
-96,501.22 |
|
Dividend received |
0.03 |
0.02 |
|
Interest income |
368.43 |
155.92 |
|
Income from mutual funds |
1,672.99 |
486.85 |
|
Net cash flows (used in)/ from investing activities |
2,574.86 |
94.45 |
|
Cash flows from financing activities |
|
|
|
Repayment of debt securities |
-625.96 |
-6,963.06 |
|
Repayment of borrowings other than debts securities |
-67,399.58 |
-1,08,853.00 |
|
Proceeds from issue of shares |
36,279.70 |
- |
|
Proceeds from debt securities |
10,184.00 |
24,849.00 |
|
Proceeds from borrowing |
1,12,733.00 |
1,23,200.41 |
|
Proceeds from sub-ordinate debts securities |
2,500.00 |
7,000.00 |
|
Payment of lease liability |
-617.05 |
-474.88 |
|
Net cash flows (used in)/ from Financing activities |
93,054.11 |
38,758.47 |
|
Net
Increase/(decrease) in cash and cash equivalents |
33,688.56 |
4,137.33 |
|
Cash and cash equivalents at the beginning of the year |
9,928.48 |
5,791.15 |
|
Cash and cash equivalents at the end of the year |
43,617.04 |
9,928.48 |
|
Components of cash and cash eqivalents: |
|
|
|
Cash on hand |
13.51 |
10.51 |
|
Balances with banks - in current accounts |
13,577.70 |
7,381.25 |
|
In Fixed Deposits |
30,025.83 |
2,536.72 |
|
Total |
43,617.04 |
9,928.48 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from Operating Activities
This section reflects the cash generated or used by the
core operations of the business. Despite reporting a profit before tax of
₹6,230.20 lakh in FY 2025 (compared to ₹8,771.15 lakh in FY 2024), the net cash flow from operating
activities is negative in both years, indicating that
operations consumed cash.
Several non-cash
adjustments were made to reconcile profit to cash flow. These
include:
Depreciation & amortisation
(₹1,490.12 lakh in FY25), which is a non-cash charge.
Loan and asset impairments and write-offs totaling
over ₹6,500 lakh in FY25, indicating deteriorating asset quality.
Significant finance costs
(₹22,785.61 lakh), offset by actual cash paid (₹22,933.07 lakh), show high
interest burdens.
The working
capital changes were also a major drain. Most notably:
Loans increased by ₹76,942.05 lakh in FY25, absorbing a
large amount of cash.
Trade receivables and other financial assets changed
slightly.
Some positive movement came from an increase in
financial liabilities (₹9,453.37 lakh).
Ultimately, the net
cash used in operations was a substantial ₹61,940.41 lakh in
FY25 (worse than ₹34,715.60 lakh in FY24), mainly due to rising loan
disbursements.
Cash Flows from Investing Activities
This section reflects investments in and proceeds from
long-term assets. In FY25, the company generated net positive cash flows of ₹2,574.86
lakh from investing activities, which is an improvement over
FY24 (₹94.45 lakh).
Key highlights include:
Proceeds from sale of investments
(₹166,899.93 lakh) nearly matched purchase
of investments (₹166,901.09 lakh), indicating active portfolio
management.
A significant ₹61,500
lakh was moved to fixed deposits, possibly as a liquidity
management step.
A large
outflow (₹58,315.71 lakh) came from maturity of earlier fixed
deposits.
Lower investment in property, plant, and equipment in
FY25 (₹2,517.99 lakh) versus FY24 (₹4,697.07 lakh) suggests reduced capital
expenditure.
Cash Flows from Financing Activities
This was the strongest
contributor to positive cash flow in FY25. The company raised ₹93,054.11 lakh from
financing activities, much higher than ₹38,758.47 lakh in FY24.
Key items include:
Proceeds from borrowings
(₹112,733 lakh), which financed the operating and investing cash outflows.
Issue of shares brought
in ₹36,279.70 lakh, indicating equity infusion.
Repayments (₹67,399.58 lakh
for borrowings, ₹625.96 lakh for debt securities) were offset by new inflows.
Additional funds came from debt securities and sub-ordinate debts.
This section underscores the company’s reliance on
external funding to manage its cash requirements.
Net Change in Cash and Cash Equivalents
Combining all three activities:
The company had a net
increase in cash of ₹33,688.56
lakh in FY25, compared to ₹4,137.33 lakh in FY24.
