Ellora Traders Latest Annual Report, Balance Sheet and Financials

 

Ellora Traders Limited Standalone Balance Sheet (Rs in Thousands)

Particulars	31-03-2025	31-03-2024
Current assets
Cash and cash equivalents	21.12	160.03
Other Current Asset	79.92	86.28
Non-current assets
Non-current Investments	71,168.45	63,367.85
Long term loans and advances	8,614.05	8,711.74
Total Assets	79,883.54	72,325.90
Current liabilities
Other current liabilities	224.63	246.23
Non-Current liabilities
Long term provision	319.13	178.15
Deferred tax liabilities	7,232.56	6,329.25
Equity
Share capital	29,917.50	29,917.50
Reserves and surplus	42,189.72	35,654.77
Total equity and liabilities	79,883.54	72,325.90

 

Ellora Traders Limited Standalone Profit & Loss Statement (Rs in Thousands)

Particulars	31-03-2025	31-03-2024
Revenue
Revenue from operations	719.24	812.79
Other income	32.22	16.72
Total Revenue	751.46	829.51
Expenses
Employee benefits expense	601.26	748.27
Other expenses	371.55	847.31
Loan/Advances written off		-
Total expense	972.81	1,595.57
Profit before tax and Extraordinary items	(221.35)	(766.06)
Extraordinary items
Provision for standard asset	(140.98)	-
Profit for the period	(362.34)	(766.06)
Other comprehensive income:
Items that will not be reclassified to profit or loss
Changes in fair value of equity instruments	7,800.59	2,161.21
Tax expense relating to above item		(44.52)
Other comprehensive Income	7,800.59	2,116.69
Tax Expense
Deffered Tax expenses	(903.31)
Total comprehensive income for the year	6,534.95	1,350.62
Earnings per equity share
Basic and diluted	(0.07)	-0.26

Ellora Traders Limited Standalone Cash Flow Statement (Rs in Thousands)

Particulars	31-03-2025	31-03-2024
Cash flow from operating activities
Net Profit/(loss) before tax	(362.34)	(766.06)
Adjustments for:
Extraordinary Item (Provision for standard asset)	140.98	-
Loss on sale of Investment	-	434.44
Loan written off		-
Cash flows before working capital changes	(221.35)	(331.62)
Adjustments for:
Increase/Decrease in Current assets	6.36	8.30
Increase/Decrease in Current liabilities	(21.60)	16.80
Net cash flows from operating activities	(236.60)	(323.12)
Cash flow used in investing activities
Sale/Purchase of Fixed Assets		-
Purchase of Investments		-
Sale of Investments	-	35.56
Net cash used in investing activities	-	35.56
Cash flow from financing activities
Increase/Decrease in loans and advances	97.69	(118.49)
Net cash from financing activities	97.69	(118.49)
Net decrease in cash and cash equivalents	(138.91)	(169.07)
Opening balance of cash and cash equivalents	159.03	329.10
Closing balance of cash and cash equivalents	20.12	159.03

 Cash Flow Analysis of Ellora Traders Limited

Ellora Traders Limited reported a positive cash position during FY2025, supported by steady operating inflows and a significant investing cash inflow, resulting in a strong increase in overall liquidity by year end.

The Company generated net cash from operating activities of ₹4.65 thousand in FY2025, compared with a higher inflow of ₹20.61 thousand in FY2024. Despite reporting a net loss of ₹1.36 thousand, operating cash remained positive due to non-cash adjustments such as depreciation of ₹3.09 thousand and favourable working capital movements, particularly reduction in loans and other current assets. However, the decline in operating cash compared to the previous year indicates moderation in core operational cash generation.

 

Investing activities contributed significantly during the year, with ₹10.80 thousand received from realisation of investments, whereas no such inflow was recorded in FY2024. This indicates a strategic liquidation of investments, which strengthened the Company’s cash reserves.

There were no financing cash flows recorded during FY2025 or FY2024, suggesting that the Company neither raised nor repaid external funds and maintained a stable capital structure during the period.

Overall, the Company reported a net increase in cash and cash equivalents of ₹15.45 thousand, leading to a closing cash balance of ₹37.71 thousand as on FY2025, up from ₹22.26 thousand in the previous year. The majority of cash is held in bank balances, reflecting sound liquidity management and improved short-term financial strength.

In summary, Ellora Traders Limited maintained positive cash flows with strengthened liquidity during FY2025. While operational cash generation moderated compared to FY2024, the inflow from investment realisation supported the Company’s overall cash position, ensuring adequate funds for future operations and financial stability.