| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| GH2 Solar Limited |
|
Particulars |
31-03-2025 |
|
Equity |
|
|
Equity share capital |
429.02 |
|
Reserve and surplus |
5,470.92 |
|
Share application money pending allotment |
- |
|
Minority interest |
52.48 |
|
Non-current liabilities |
|
|
Long term Borrowings |
11.79 |
|
Long term provisions |
17.86 |
|
Current liabilities |
|
|
Short term Borrowings |
4,640.90 |
|
Trade Payables |
|
|
Total outstanding dues of micro and small
enterprises |
11.27 |
|
Total outstanding dues other than above |
1,184.00 |
|
Other current liabilities |
615.09 |
|
Short term Provisions |
562.64 |
|
Total equity and liabilities |
12,995.96 |
|
Non-current assets |
|
|
PPE |
532.40 |
|
Intangible assets |
35.65 |
|
Capital work in progress |
46.00 |
|
Deferred tax assets |
8.10 |
|
Other non-current assets |
4,088.20 |
|
Current assets |
|
|
Inventories |
- |
|
Trade receivables |
5,686.16 |
|
Cash and cash equivalent |
565.62 |
|
Short term Loans and advances |
1,216.62 |
|
Other current assets |
817.22 |
|
Total assets |
12,995.96 |
|
Particulars |
31-03-2025 |
|
Income |
|
|
Revenue from Operations |
21,460.83 |
|
Other Income |
194.27 |
|
Total Income |
21,655.10 |
|
Expenses |
|
|
Cost of material consumed |
17,646.82 |
|
Employee benefits expense |
471.18 |
|
Finance costs |
171.15 |
|
Depreciation & amortization expense |
38.59 |
|
Other Expenses |
542.31 |
|
Total Expenses |
18,870.05 |
|
Profit Before Tax |
2,785.04 |
|
Current Tax |
830.82 |
|
Deferred Tax charge/ (credit) |
-1.78 |
|
Profit/(Loss) for the period |
1,956.01 |
|
Earning per share |
|
|
Basic |
48.93 |
|
Diluted |
48.93 |
|
Particulars |
31-03-2025 |
|
Cash Flow from Operating Activities |
|
|
Net Profit/(loss) Before Tax |
2,785.04 |
|
Adjustments: |
|
|
Depreciation expense |
38.59 |
|
Interest expense |
114.16 |
|
Interest income |
-172.16 |
|
Provision for gratuity and leave encashment |
- |
|
Working
capital adjustments: |
|
|
(increase) in trade
receivables |
-1,663.28 |
|
(Increase) in other
non-current asset |
-83.38 |
|
(Increase) in short
term loans and advances |
-819.48 |
|
(increase) in other
current assets |
-733.39 |
|
(decrease) in trade
payables |
-1,948.21 |
|
Increase in short term
provisions |
19.85 |
|
Increase in long term
provisions |
1.17 |
|
Increase in other
current liabilities |
331.09 |
|
Decrease in inventories |
305.08 |
|
Cash
generated from operating activities |
-2,612.60 |
|
Income tax paid |
-393.84 |
|
Net Cash from/(used in) Operating Activities |
-2,218.76 |
|
Cash Flow from Investing Activities |
|
|
Purchase of PPE including capital WIP and capital
advances |
-546.69 |
|
Movement in fixed deposits |
-3,752.48 |
|
Long term loans and advances |
-25.31 |
|
Interest income |
172.16 |
|
Net Cash from / (used in) Investing Activities |
-4,152.32 |
|
Cash Flow from Financing Activities |
|
|
Interest paid |
-114.15 |
|
Proceeds from issue of equity
shares |
3,195.53 |
|
Proceeds of long term
borrowings |
-409.75 |
|
Proceeds of short term
borrowings |
4,202.58 |
|
Amount received as
share application money |
-222.60 |
|
Net Cash from/(used in) Financing Activities |
6,651.61 |
|
Net Increase/decrease in Cash & cash
equivalents |
280.53 |
|
Cash and cash equivalents at the beginning of the
year |
285.09 |
|
Cash and cash equivalents at the end of the year |
565.62 |
Summary
of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities
During the year, the
company reported a Net Profit before tax of ₹2,785.04 lakhs. After adjusting
for non-cash and financial items such as depreciation of ₹38.59 lakhs, interest
expense of ₹114.16 lakhs, and reducing interest income of ₹172.16 lakhs, the operational
performance was impacted significantly by adverse working capital movements.
There was a substantial increase in trade receivables of ₹1,663.28 lakhs,
short-term loans and advances of ₹819.48 lakhs, and other current assets of
₹733.39 lakhs. Trade payables also decreased by ₹1,948.21 lakhs, indicating
faster payments to suppliers. Although inventories decreased by ₹305.08 lakhs
and other current liabilities increased by ₹331.09 lakhs, these were not
sufficient to offset the overall outflow. As a result, cash generated from
operating activities was negative at ₹2,612.60 lakhs. After payment of income
tax amounting to ₹393.84 lakhs, the company reported a net cash outflow from
operating activities of ₹2,218.76 lakhs, indicating pressure on operational
liquidity.
Cash Flow from Investing Activities
The company used
₹546.69 lakhs towards purchase of Property, Plant and Equipment (including
capital work-in-progress and advances). A significant outflow of ₹3,752.48
lakhs was made towards movement in fixed deposits, along with ₹25.31 lakhs
given as long-term loans and advances. The company received interest income of
₹172.16 lakhs during the year. Overall, investing activities resulted in a net
cash outflow of ₹4,152.32 lakhs, reflecting expansion and deployment of funds
into fixed assets and deposits.
Cash Flow from Financing Activities
Financing activities
provided strong support to the company’s cash position. The company raised
₹3,195.53 lakhs through issue of equity shares and ₹4,202.58 lakhs through
short-term borrowings. However, there was a repayment of long-term borrowings
amounting to ₹409.75 lakhs and share application money refunded/adjusted of
₹222.60 lakhs. Interest paid during the year was ₹114.15 lakhs. Overall,
financing activities generated a net cash inflow of ₹6,651.61 lakhs, which
helped offset the negative cash flows from operating and investing activities.
Net Increase in Cash & Cash Equivalents
Despite negative cash flows from operations and investing, the strong inflow from financing activities resulted in a net increase in cash and cash equivalents of ₹280.53 lakhs during the year. The cash balance increased from ₹285.09 lakhs at the beginning of the year to ₹565.62 lakhs at the end of the year. This indicates that the company maintained adequate liquidity mainly through external funding support.
