Billionbrains Garage Ventures Annual Reports, Balance Sheet and Financials
Last Traded Price 129.00 + 0.00 %
Last Traded Price 129.00 + 0.00 %
| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Billionbrains Garage Ventures Limited |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Non-current assets |
||
|
Property, Plant and Equipment |
197.62 |
131.11 |
|
Goodwill |
3,186.89 |
3,186.89 |
|
Other intangible assets |
436.24 |
436.74 |
|
Right of use of assets |
194.48 |
202.53 |
|
Investments |
3,812.59 |
7,385.19 |
|
Loan |
6,354.23 |
4,478.40 |
|
Other fixed assets |
158.68 |
96.84 |
|
Deferred tax assets |
163.94 |
442.84 |
|
Current assets |
|
|
|
Investments |
15,255.74 |
7,098.72 |
|
Trade receivables |
967.92 |
693.98 |
|
Cash and cash equivalents |
3,611.07 |
3,078.87 |
|
Bank balances other than above |
38,950.80 |
33,742.83 |
|
Loans |
10,552.74 |
2,692.51 |
|
Other financial assets |
16,190.17 |
15,531.38 |
|
Current tax assets (net) |
236.77 |
654.37 |
|
Other current assets |
503.26 |
326.47 |
|
Total Assets |
1,00,773.14 |
80,179.67 |
|
Equity |
||
|
Equity Share Capital |
3,656.30 |
207.33 |
|
Instruments entirely equity in nature |
441.90 |
441.90 |
|
Other Equity |
44,456.25 |
24,777.61 |
|
Non-current liabilities |
||
|
Debt securities |
1,319.79 |
- |
|
Borrowings (other than debt securities) |
788.65 |
- |
|
Lease liabilities |
85.55 |
124.56 |
|
Provisions |
93.94 |
1,137.38 |
|
Deferred tax liabilities (net) |
14.69 |
- |
|
Current liabilities |
||
|
Debt securities |
603.97 |
- |
|
Borrowings (other than debt securities) |
2,731.23 |
240.64 |
|
Lease liabilities |
132.21 |
103.80 |
|
Total outstanding dues of micro enterprises and
small enterprises |
11.27 |
5.47 |
|
Total outstanding dues of creditors other than
micro and small enterprises |
45,942.47 |
39,156.36 |
|
Other financial liabilities |
10.84 |
- |
|
Other current liabilities |
359.83 |
554.07 |
|
Provisions |
36.28 |
33.72 |
|
Current tax liabilities (net) |
-87.97 |
13,396.84 |
|
Total equity and liabilities |
1,00,773.14 |
80,179.67 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from operations |
39,017.23 |
26,092.81 |
|
Other Income |
1,599.22 |
1,867.09 |
|
Total income |
40,616.45 |
27,959.90 |
|
Expenses |
|
|
|
Employee benefit expense |
3,151.75 |
11,880.26 |
|
Finance cost |
425.49 |
41.98 |
|
Depreciation and
amortization expense |
246.00 |
201.15 |
|
Other expenses |
12,141.62 |
8,557.71 |
|
Total expenses |
15,964.86 |
20,681.10 |
|
Profit/(Loss) Before Exceptional items, share of
net loss of associate and tax |
24,651.59 |
7,278.80 |
|
Share of net loss of
associate accounted for using equity method (net of taxes) |
(13.77) |
(66.78) |
|
Exceptional item |
- |
(13,396.84) |
|
Profit/(Loss) before income tax |
24,637.82 |
(6,184.82) |
|
Current tax |
6,163.10 |
2,308.58 |
|
Deferred tax (credit)/expense |
230.99 |
(438.90) |
|
Profit/(Loss) for the year |
18,243.73 |
(8,054.50) |
|
Other Comprehensive Income (OCI) |
|
|
|
Items that will not be reclassified subsequently
to profit or loss |
|
|
|
Remeasurements gains/(losses) on defined employee
benefit plan |
10.96 |
(5.13) |
|
Remeasurement gain on investment carried at fair
value |
424.18 |
- |
|
Income tax relating to above |
(62.61) |
0.94 |
|
Items
that may be reclassified to profit and loss |
||
|
Foreign currency translation reserve |
0.50 |
0.26 |
|
Other
Comprehensive Income/(Loss), Net Of Tax |
373.03 |
(3.93) |
|
Total Comprehensive Income/(Loss) for the year |
18,616.76 |
(8,058.43) |
|
Earnings per equity share (in Rs.) |
|
|
|
Basic |
3.34 |
(1.50) |
|
Diluted |
3.19 |
(1.50) |
|
Particular |
31-03-2025 |
31-03-2024 |
|
Cash Flow From Operating Activities |
|
|
|
Profit/(Loss) Before Tax |
24,637.82 |
(6,184.82) |
|
Exceptional item (taxes) |
- |
13,396.84 |
|
Share of net loss of associate accounted for
using equity method (net of tax) |
13.77 |
66.78 |
|
Profit/(loss)
before exceptional items, share of net loss of associate and tax |
24,651.59 |
7,278.80 |
|
Adjustments for: |
|
|
|
Interest income |
(153.24) |
(598.09) |
|
Interest on unwinding of commercial paper |
(7.75) |
(310.53) |
|
Interest income on non-convertible debentures |
(579.13) |
(399.76) |
|
Interest on unwinding of security deposits |
(7.89) |
(6.14) |
|
Interest on inter corporate deposit |
(45.35) |
(204.69) |
|
Net gain on fair value changes |
(731.60) |
(320.24) |
|
Interest strip on assignment of loans |
(37.07) |
- |
|
Foreign exchange gain on cash and cash equivalent
shown separately |
- |
(16.10) |
|
Depreciation |
246.00 |
201.15 |
|
Provision for loss allowance |
716.04 |
61.59 |
|
Reversal of provision for loss allowances |
- |
- |
|
Gain on modification of leases |
(1.33) |
(2.20) |
|
Finance cost on lease |
24.22 |
29.80 |
|
Finance cost on borrowings and debt securities |
380.31 |
12.18 |
|
Share based payments |
413.22 |
232.84 |
|
Operating Cash Flow Before Working Capital
Changes |
24,868.20 |
5,958.61 |
|
Adjustments for: |
|
|
|
(Increase)/decrease in trade receivables |
(302.14) |
(391.30) |
|
(Increase)/decrease in other bank balances |
(8,190.00) |
(19,149.97) |
|
(Increase)/decrease in loans |
(10,412.22) |
(1,208.02) |
|
(Increase)/decrease in other financial assets |
(1,910.08) |
98.45 |
|
(Increase)/decrease in other current assets |
(177.19) |
172.46 |
|
Increase/(decrease) in trade payables |
6,791.91 |
25.364.29 |
|
Increase/(decrease) in other current liabilities |
(194.24) |
(189.10) |
|
Increase/(decrease) in provisions |
(1,041.49) |
1,008.77 |
|
Cash
generated from /(used in) operations |
9,432.76 |
11,664.19 |
|
Taxes paid, net of refund |
(19,054.36) |
(2,814.48) |
|
Net Cash generating from Operating Activities |
(9,621.60) |
8,849.71 |
|
Cash Flow From Investing Activities |
|
|
|
Purchase of PPE (including capital
work-in-progress) |
(164.88) |
(67.39) |
|
Sale of property, plant and equipment |
0.24 |
1.81 |
|
Investment in mutual fund |
(1,97,315.30) |
(81,532.41) |
|
Proceeds from sale of mutual fund |
1,92,350.42 |
80,719.72 |
|
Investment in shares |
(771.07) |
(80.01) |
|
Consideration received on disposal of
subsidiaries |
- |
23.00 |
|
Investment in commercial paper |
- |
(4,162.89) |
|
Redemption of commercial paper |
1,959.45 |
7,888.42 |
|
Proceeds from sale of treasury bill |
- |
47.31 |
|
Investment in non-convertible debentures |
(4,850.00) |
(5,500.00) |
|
Redemption of non-convertible debentures |
5,250.00 |
1,500.00 |
|
Purchase consideration paid on acquisition of
subsidiaries net of cash acquired |
- |
(2,252.39) |
|
Deposit placed with bank and financial
institutions |
(3,564.34) |
(59,332.60) |
|
Proceeds from bank and financial institutions
deposits |
6,431.55 |
60,814.13 |
|
Intercorporate deposit placed |
(2,000.00) |
(9,925.37) |
|
Redemption of Intercorporate deposit |
3,250.00 |
1,819.13 |
|
Interest received |
820.70 |
929.24 |
|
Net Cash From Investing Activities |
1,396.77 |
(9,110.30) |
|
Cash Flow From Financing Activities |
|
|
|
Proceeds from issue of equity shares |
4,097.51 |
250.00- |
|
Borrowings and debt securities obtained |
6,523.18 |
- |
|
Repayment of borrowings and debt securities |
(1,370.06) |
(67.43) |
|
Payment towards repurchase of employee stock
options |
- |
- |
|
Repayment for lease liabilities |
(147.19) |
(110.18) |
|
Interest on lease liabilities |
(23.51) |
(29.83) |
|
Interest on borrowings and overdraft facilities |
(323.38) |
(5.13) |
|
Net Cash From Financing Activities |
8,756.55 |
37.43 |
|
Changes
on account of conversion of balances from functional currency to presentation
currency |
0.50 |
0.26 |
|
Net Increase/(Decrease) in Cash and Cash
Equivalents |
532.22 |
(222.90) |
|
Opening balance of cash and cash equivalents |
3,078.86 |
3,288.33 |
|
Cash and cash equivalents disposed on sale of
subsidiary |
- |
(2.66) |
|
Exchange difference on conversion of cash and
cash equivalents |
- |
16.10 |
|
Closing
balance of cash and cash equivalents |
3,611.07 |
3,078.86 |
Summary of the Cash Flow Statement for the years 2025 and 2024:
Cash Flow
from Operating Activities
In FY 2025, the company reported a strong
profit before tax of 24,638 million,
compared to a loss of 6,185 million
in FY 2024. After adjusting for items such as depreciation (246 million), finance costs,
share-based payments, and provisions, the operating cash flow before working
capital changes improved significantly to 24,868
million from 5,959 million in
the previous year. However, changes in working capital created heavy cash
outflows. Loans given increased by 10,412
million, and other bank balances rose by 8,190 million, reducing available cash. Trade payables increased by
6,792 million, which helped offset
some pressure, but the company also paid a very high amount of taxes (19,054 million) compared to 2,814 million in FY 2024. As a result,
the company recorded a net operating
cash outflow of 9,622 million in FY 2025, against a healthy inflow of 8,850 million in FY 2024.
Cash Flow
from Investing Activities
The company was highly active in its
investment portfolio. In FY 2025, it invested heavily in mutual funds (197,315 million) but also redeemed most
of them (192,350 million), reducing
the net outflow. It also invested in non-convertible debentures (4,850 million) while redeeming 5,250 million, and managed its bank
deposits by placing 3,564 million
but withdrawing 6,432 million.
Additionally, intercorporate deposits were placed at 2,000 million but redemptions of 3,250 million added back cash. Interest income from investments
contributed 821 million. Overall,
the company generated a net cash inflow
of 1,397 million in FY 2025 compared to a net outflow of 9,110 million in FY 2024. This shows more
disciplined and efficient investment management in FY 2025.
Cash Flow
from Financing Activities
In FY 2025, the company strengthened its
financial position through new funding. It raised 4,098 million by issuing equity shares (compared to only 250
million in FY 2024). It also raised new borrowings worth 6,523 million, while repayments were limited to 1,370 million. Lease repayments and
interest payments together accounted for less than 200 million, which was relatively small compared to the inflows. As
a result, the company generated a strong financing
inflow of 8,757 million in FY 2025, much higher than the mere 37 million inflow recorded in FY 2024.
Net Cash
and Closing Balance
When combining all three activities, the
company ended FY 2025 with a net
increase in cash of 532 million, compared to a net decrease of 223 million in FY 2024. The closing
balance of cash and cash equivalents rose to 3,611 million in FY 2025 from 3,079
million in FY 2024.
