Incred Prime Finance Annual Report | Revenue | Balance Sheet

Particular

31-03-2025

31-03-2024

Financial assets

Cash and cash equivalents

64,191.98

8,164.01

Bank balance

17,234.70

8,323.96

Derivative financial instruments

884.14

878.92

Trade receivables

1,680.80

-

Loans

10,48,702.05

7,25,877.44

Investments

51,024.26

58,182.22

Other financial assets

12,107.45

10,614.66

Non-financial assets

Current tax assets

1,138.05

2,242.28

Deferred tax assets

25,776.23

37,613.41

Property, plant and equipment

5,506.31

5,030.60

Capital work-in-progress

230.18

336.65

Goodwill

6,645.58

6,645.58

Other intangible assets

189.94

393.4

Other non-financial assets

6,070.00

3,534.15

Total assets

12,41,381.67

8,67,837.28

Financial liabilities

Derivative financial liabilities

2,145.27

2,265.96

Payables:

Total outstanding dues of micro & small enterprises

1.79

-

total outstanding dues of creditors other than micro &

small enterprises

321.33

271.89

Debt securities

1,77,399.33

96,989.55

Borrowings

6,58,251.41

4,04,365.93

Other financial liabilities

28,936.75

29,061.30

Non-financial liabilities

Provisions

1,056.30

812.65

Other non-financial liabilities

1,087.49

1,589.68

EQUITY

Equity share capital

48,831.01

48,831.01

Other equity

3,23,350.99

2,83,649.31

Total liabilities and equity

12,41,381.67

8,67,837.28

Particular

31-03-2025

31-03-2024

Revenue from operations

Interest income

1,69,157.50

1,19,346.14

Dividend income

49.9

50.1

Fees and commission income

13,722.61

3,308.47

Net (loss)/gain on fair value changes

2,396.10

1,073.47

Net gain on derecognition of financial instruments

1,871.56

3,218.45

Other income

1,064.26

1,26,996.63

Total Income

1,88,261.93

1,29,310.13

Expenses

Finance costs

62,761.94

45,484.42

Net loss on derecognition of financial instruments

-

3,765.18

Impairment of financial instruments

18,776.74

-1,946.88

Employee benefit expenses

33,676.65

26,138.60

Depreciation and amortisation expenses

1,832.07

1,869.16

Other expenses

21,066.78

11,824.99

Profit before exceptional Items and tax

50,147.75

42,174.66

Exceptional item

-

210.53

Profit before tax

50,147.75

41,964.13

Current Tax

682.7

717.8

Deferred Tax

12,066.30

9,610.81

Total Tax Expense

12,749.00

10,328.61

Profit for the year

37,398.75

31,635.52

Other Comprehensive Income

Items that will not be reclassified to profit or loss:

Re-measurement gain/loss of the defined benefit plans

-62.78

-123.54

Income tax relating to Items that will not be

reclassified to profit or loss

15.81

31.16

Items that will be reclassified to profit or loss:

Debt instruments through other comprehensive income

-80.98

24.84

The effective portion of gains and loss on hedging instruments

in a cash flow hedge

-766.48

-234.4

Income tax relating to Items that will be reclassified

to profit or loss

213.31

52.75

Other Comprehensive Income

-681.12

-249.19

Total Comprehensive Income for the year

36,717.63

31,386.33

Profit is attributable to:

Owners of the Group

37,398.75

31,635.52

Other Comprehensive Income is attributable to:

Owners of the Group

-1681.12

-249.19

Total Comprehensive Income is attributable to:

Owners of the Group

36,717.63

31,386.33

Earnings per equity share

Basic

7.66

6.76

Diluted

7.66

6.76

Particular

31-03-2025

31-03-2024

Cash flow from operating activities

Profit / (Loss) before tax

50,147.75

41,964.13

Adjustments for:

Depreciation and amortization expenses

1,832.07

1,869.16

Loss on sale of property, plant & equipment

71.26

96.6

Net (gain) on fair value changes

-2,396.10

-1,073.47

Impairment of Goodwill

-

133.16

Net Loss/(gain) on derecognition of financial

 instruments

-1,871.56

546.73

Interest Income

-1,69,157.50

-1,19,346.14

Finance Cost

62,259.42

45,113.84

Impairment of financial instruments

18,776.74

-1,946.88

Retirement Benefit expenses

242.2

171.13

Share-based payment to employees

2,983.98

2,432.94

Dividend income

-49.9

-50.1

Provision for diminution on investment

66.04

-1.33

Interest received on loans

1,61,883.66

1,16,642.49

Interest paid on borrowings and debt

-64,073.66

-44,872.28

Cash generated from operation before working

capital changes

60,714.40

41,679.98

Working capital adjustments

(Increase)/ decrease in other trade receivables

-1,687.55

2.45

(Increase) in loans

-3,36,331.93

-1,82,988.73

(Increase) in other financial assets

371.96

-1,582.64

(Increase) in other non-financial assets

-2,535.85

-1,338.43

(Decrease)/ Increase in trade payables

51.23

99.44

Increase in other financial liabilities

517.91

4,321.51

Increase in provisions

-61.33

2,507.95

Increase in other non-financial liabilities

-502.19

-199.9

Income taxes paid

421.53

-1,542.17

Net cash generated from operating activities

-2,79,041.82

-1,39,040.54

Cash flow generated from investing activities

(Purchase)/ Sale of property, plant and equipment

-2,157.92

-1,959.52

(Purchase)/ Sale of intangible assets

-17.66

-111.93

(Addition)/ Deletion of Capital WIP

106.47

-174.86

Purchase of investments

-2,96,61,614.16

-10,38,616.74

Proceeds from the sale of investments

2,96, 70,109.24

9,90,583.48

Interest income from investing activities

2,087.45

2,703.65

Investment in term deposits

-4,55,841.07

-1,90,240.61

Proceeds from maturity of term deposits with banks

4,46,930.33

1,86,712.08

Net cash (used in)/ generated from Investing activities

-397.32

-51,104.45

Cash· flow generated from financing activities

Issue of equity shares

-

50,000.00

Payment of Lease liability

-845.92

-837.26

Proceeds of borrowings

4,82,843.12

2,63,413.85

Proceeds of debt securities

1,24,300.00

79,946.24

Repayment of borrowings

-2,22,112.41

-1,35,809.40

Repayment of debt securities

-41,690.83

-98,146.77

Net cash generated from financing activities

3,42,493.96

1,58,566.66

Net Increase/(decrease in cash and cash equivalents

63,054.82

-31,578.33

Cash and cash equivalents at the beginning of the year

1,137.16

32,715.49

Cash and cash equivalents at the end of the year

64,191.98

1,137.16