Hillridge Investments Ltd Annual Reports, Balance Sheet and Financials

Hillridge Investments Limited Standalone Balance Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Non-Current Assets
Property, Plant and Equipment	0.039	0.039
Non-Current Investment	56,077.430	1,377.430
Deferred Tax Assets	0.043	0.048
Current Assets
Inventories	953.720	953.720
Trade Receivable- Current	11.600	33.205
Cash and Cash Equivalent	2.773	3.348
Bank Balance	0.808	0.081
Loans- current	145324.750	-
Other Current Assets	42.159	41.457
Total Assets	2,02,413.322	2,409.328
Equity
Equity Share Capital	852.000	852.000
Other Equity	1558.762	1556.379
Non-Current Liabilities
Borrowings	2,00,000.000	-
Current Liabilities
Other Current Liabilities	-	0.949
Provisions	2.560	-
Total Equity and Liabilities	2,02,413.322	2,409.328

Hillridge Investments Limited Standalone Profit & Loss Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Income
Revenue from operations	3.504	10.733
Other Income	8.000	1.890
Total Income	11.504	12.623
Expenses
Changes in inventories of finished goods	-	3.578
Employee Benefit Expenses	1.800	2.647
Finance Cost	-	0.019
Other Expenses	7.316	3.950
Total Expenses	9.116	10.193
Profit before Tax	2.388	2.429
Deferred Tax	(0.005)	(0.005)
Income tax earlier year	-	(0.114)
Profit/(Loss) for the period	2.383	2.310
Total Comprehensive Income for the period	2.383	2.310
Paid up Equity Share Capital (Face value Rs. 10/- per share)	8,52,000	8,52,000
Earning per Equity Share
Basic	0.028	0.027
Diluted	0.028	0.027

Hillridge Investments Limited Standalone Cash Flow Statement (Rs in Lakhs)

Here is a summary of the Cash Flow Statement for the years 2024 and 2023:

Cash Flow from Operating Activities:
The company reported a strong cash inflow of ₹54,725.34 lakhs from operating activities in this quarter, mainly due to a large decrease in trade and other receivables (₹54,715.96 lakhs), which helped free up cash. The profit before tax was modest at ₹7.64 lakhs and ₹2.39 lakhs across the reporting units, but the working capital changes significantly boosted the total cash from operations.

Cash Flow from Investing Activities:
There was a huge cash outflow of ₹54,725.70 lakhs under investing activities, mainly due to the purchase of property, plant, and equipment worth ₹54,700 lakhs and some loans and advances given. In another reporting line, loans and advances led to an even bigger outflow of ₹1,45,324.75 lakhs. This indicates major capital spending and lending during the quarter.

Cash Flow from Financing Activities:
The company had no fresh borrowings in one segment, while the other segment saw a major inflow of ₹2,00,000 lakhs from long-term borrowings. This helped support the large investment needs.

Net Change in Cash:
Overall, there was a small decrease in cash of ₹0.36 lakhs in one segment and a minor increase of ₹0.15 lakhs in the other. The closing cash balance for the period stood at ₹3.58 lakhs, same in both cases.