Genesis Developers And Holdings Limited Annual Report, Balance Sheet and Financials

Genesis Developers And Holdings Limited Standalone Balance Sheet (Rs in Lakhs) 

Particulars	31-03-2025	31-03-2024
ASSETS
NON CURRENT ASSETS
Property, Plant and Equipments	0.03	0.03
Loans	1,45,134.41	128.64
Other Non Current Assets	285.20	285.20
Total Non-Current Assets	1,45,419.64	413.87
CURRENT ASSETS
Inventories	2,966.49	2,983.80
Investments	55,000.00	-
Cash and cash equivalents	3.00	2.29
Other Current Assets	1.22	1.22
Total Current Assets	57,970.71	2,987.30
Total Assets	2,03,390.35	3,401.17
EQUITY AND LIABILITIES
EQUITY
Equity Share Capital	816.52	816.52
Other Equity	2,570.70	2,565.75
Total Equity	3,387.22	3,382.27
LIABILITIES
Non-Current Liabilities
Deferred tax liabilities (net)	0.02	0.01
Total Non Current liabilities	0.02	0.01
Current Liabilities
Borrowings	2,00,000.00	18.01
Other current liabilities	3.11	0.88
Total Current liabilities	2,00,003.11	18.88
Total Equity and Liabilities	2,03,390.35	3,401.17

 Genesis Developers And Holdings Limited Standalone Profit & Loss Statement (Rs in Lakhs) 

 Genesis Developers And Holdings Limited Standalone Cash Flow Statement (Rs in Lakhs) 

Particulars	31-03-2025	31-03-2024
Cash flows from operating activities
Profit before taxation	4.95	1.493
Provision for income tax		-
Income Tax Earlier Year		(0.069)
Deferred tax		(0.003)
Working capital changes:
Increase in trade and other receivables	-	(0.960)
Decrease in inventories	17.31	-
Increase in trade payables	-	0.011
Increase in other current liabilities	2.24
Net cash from operating activities	24.50	0.471
Cash Flow from Investing Activities
Increase in Long-Term Loans and Advances	(1,45,005.77)	-
Net proceeds from sale/(purchase) of current investments	(55,000.00)	-
Net Cash flow from/(used in) Investing Activities	(2,00,005.77)
Cash flows from financing activities
Repayment of long-term borrowings		(8.640)
Proceeds from long-term borrowings	1,99,981.99	1.413
Net cash used in financing activities	1,99,981.99	(7.227)
Net increase in cash and cash equivalents	0.72	(6.756)
Cash and cash equivalents at beginning of period	2.29	9.041
Cash and cash equivalents at end of period	3.00	2.285

Operating Activities

The cash flow from operating activities remained positive during FY 2024–25, with net cash inflow of ₹24.50 lakhs compared to ₹0.47 lakhs in the previous year. This improvement is mainly driven by higher profit before tax of ₹4.95 lakhs and significant working capital adjustments. A major positive contributor was the decrease in inventories amounting to ₹17.31 lakhs, along with an increase in other current liabilities of ₹2.24 lakhs, indicating better working capital management and operational liquidity. In FY 2023–24, the operating inflow was relatively low due to an increase in receivables and minimal working capital support. Overall, the company’s core operations generated stable and improved cash flows during the year.

Investing Activities

Investing activities resulted in a substantial cash outflow of ₹2,00,005.77 lakhs during FY 2024–25. The primary reason was a significant increase in long-term loans and advances amounting to ₹1,45,005.77 lakhs and investment in current investments of ₹55,000 lakhs. This indicates aggressive capital deployment toward long-term financial assets or strategic investments. There were no comparable investing activities in the previous year, suggesting that FY 2024–25 was a major expansion or investment phase for the company.

Financing Activities

Financing activities generated a strong cash inflow of ₹1,99,981.99 lakhs in FY 2024–25, primarily due to proceeds from long-term borrowings. This large borrowing appears to have been utilized to fund the heavy investing outflows during the year. In contrast, the previous year recorded a net outflow from financing activities due to repayment obligations. The current year’s financing pattern indicates reliance on external funding to support growth and investment initiatives.

Net Cash Position

Overall, the net increase in cash and cash equivalents during FY 2024–25 was ₹0.72 lakhs, compared to a decline of ₹6.76 lakhs in FY 2023–24. Cash balance increased marginally from ₹2.29 lakhs at the beginning of the year to ₹3.00 lakhs at year end. Despite large investing and financing movements, the company maintained stable liquidity, supported by positive operating cash flows and substantial borrowing inflows.

Overall Interpretation:
Genesis Developers And Holdings Limited showed improved operational cash generation and undertook significant investment expansion funded largely through long-term borrowings. While liquidity remained stable, the company’s financial strategy reflects a growth-oriented approach with increased dependence on external financing.