Gracious Vanijya Ltd Annual Reports, Balance Sheet and Financials

Gracious Vanijay Limited Balance Sheet (Lakhs)

Particulars	2025	2024
EQUITY AND LIABILITIES
Shareholders' Funds
Share Capital	228.42	228.42
Reserves & Surplus	89.59	87.20
Non Current Liabilities
Deffered Tax Liabilities	0.01	0.01
Current Liabilities
Short Term Borrowings
Total outstanding dues of creditors other than micro enterprises and small enterprises	11.50	11.50
Other Current Liabilities	12.25	-
Short Term Provisions	39.38	41.05
Total	381.13	368.17
ASSETS
Non Current Assets
Property, Plant & Equipment	0.10	0.12
Long Term Loans and Advances	379.92	365.78
Current Assets
Cash and Bank Balances	0.37	1.40
Other Current Assets	0.74	0.87
Total	381.13	368.17

 Gracious Vanijay Limited Profit & Loss Statement (Lakhs)

Particulars	2025	2024
Revenue from Operations
Other Income	16.80	23.87
TOTAL INCOME	16.80	23.87
EXPENSES
Employee Benefits Expense	12.00	13.23
Finance Cost	0.01	0.01
Depreciation and Amortisation Expenses	0.02	0.02
Other Expenses	2.40	4.84
TOTAL EXPENSES	14.43	18.10
Profit before tax	2.37	5.78
Tax Expense:
(1) Current Tax	0.62	1.50
(2) Deferred Tax	-	-
Profit for the year	1.75	4.27
Earning Per Share (Face Value '10/-per share) In Rupees Basic & Diluted	0.08	0.19

 Gracious Vanijay Limited Cash Flow Statement (Lakhs)

Particulars	2025	2024
A.CASH FLOW FROM OPERATING ACTIVITIES
Profit before Tax	2.37	5.78
Add:
Depreciation	0.02	0.02
Miscellaneous Expenses (Amortized)	-	-
Finance & Inlerest Expenses	0.01	0.01
Appropriations	0.63	-1.91
Add/Deduct:
Interest income	-	-
Loss on Sale of Fixed Asscls	-	-
Profit From JV	-	-
OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES	3.03	3.90
Add/Deduct:
Increase/Decrease in Short Term Provisions	-1.67	16.85
Increase/Decrease in Trade Payabies	-	-
Increase/Decrease in Other Current Liabilities	12.25	-0.66
Increase/Decrease in Trade Receivables	-	-
Increase/Decrease in Loans & Advances	-14.14	-20.62
Increase/Decrease in Other Current Assets	0.13	1.41
Increase/Decrease in Short Term Borrowing	-	-
Total Working Capital Adujustment	-3.43	-3.02
CASH GENERATED FROM OPERATIONS	-0.40	0.88
Deduct:
Direct Taxes Paid (Net)	0.62	1.50
NET CASH FROM OPERATING ACTIVITIES	-1.03	-0.62
B.CASH FLOW FROM INVESTING ACTTVITIES:
NET CASH USED IN INVESTING ACTIVITIES	0.00	0.00
C. CASH FLOW FROM FINANCING ACTIVITTES:
NET CASH USED IN FINANCING ACTIVITIES	0.00	0.00
NET INCREASE IN CASH AND CASH EQUIVALENTS	-1.03	-0.63
OPENING BALANCE- CASH AND CASHH EQUIVALENT	1.40	2.03
CLOSING BALANCE-CASH AND CASH EQUIVALENT	0.37	1.40

 Cash Flow Analysis of Gracious Vanijya Limited

The cash flow statement of Gracious Vanijya Limited for FY2025 reflects weak operating liquidity and absence of investing or financing activities, indicating a cautious financial approach and dependence primarily on internal resources.

Cash Flow from Operating Activities:
The company reported profit before tax of ₹2.37 lakhs in FY2025, lower than ₹5.78 lakhs in FY2024, indicating a decline in operational profitability. After adjustments for depreciation, finance costs and appropriations, operating profit before working capital changes stood at ₹3.03 lakhs, compared with ₹3.90 lakhs in the previous year.

Working capital movements had a significant impact on cash generation. A substantial increase in other current liabilities provided support, but this was offset by a notable rise in loans and advances (₹14.14 lakhs) and reduction in short-term provisions, leading to an overall negative working capital adjustment. Consequently, the company recorded cash generated from operations of ₹(0.40 lakhs), compared to a positive ₹0.88 lakhs in FY2024.

After accounting for taxes paid, net cash outflow from operating activities stood at ₹(1.03 lakhs) as against ₹(0.62 lakhs) in the previous year. This indicates that despite reporting accounting profits, the business was unable to convert them into operating cash, reflecting pressure on working capital efficiency.

Cash Flow from Investing Activities:
No cash flow was reported under investing activities in both FY2025 and FY2024, suggesting that the company did not undertake capital expenditure, investments, or asset restructuring during the period.

Cash Flow from Financing Activities:
There were no financing cash flows during the year, indicating that the company neither raised fresh funds nor repaid borrowings. This reflects limited capital restructuring and reliance on existing resources.

Net Movement in Cash Position:
The company recorded a net decline in cash and cash equivalents of ₹1.03 lakhs during FY2025. Cash balances decreased from ₹1.40 lakhs at the beginning of the year to ₹0.37 lakhs at year end, primarily due to negative operating cash flows.

Overall Interpretation:
The cash flow position of Gracious Vanijya Limited indicates moderate profitability but weak cash conversion, with operating activities failing to generate sufficient liquidity. The absence of investing and financing activities suggests a conservative financial stance but also limited expansion or capital restructuring. The continuous decline in cash balances highlights the need for improved working capital management, better control over loans and advances, and stronger operational cash generation to maintain financial stability going forward.