India Gold Metaverse Private Limited (IGM) Return Comparision with Primex 40 Index

Periods	1 Week	1 Month	3 Months	6 Months	1 Year	3 Years	All Time
Primex-40
India Gold Metaverse Private Limited

India Gold Metaverse Pvt Standalone Balance Sheet (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Shareholders ' Funds
Equity Share Capital	9,210.00	921.90
Reserves and Surplus	(407.65)	(109.35)
Non-Current Liabilities
Deferred Tax Liability (Net)	0.17	-
Current Liabilities
Trade Payables
Total outstanding dues of micro enterprises and small enterprises	0.10	-
Total outstanding dues of creditors other than micro enterprises and small enterprises	12.34	-
Other Current Liabilities	34.72	1.31
Short-Term Provisions	0.68	-
Total Equity and Liabilities	8,850.36	813.86
Non-Current Assets
Property, Plant and Equipment & Intangible Assets
- Property, Plant and Equipment	9.93	-
- Intangible Assets	0.60	-
Long-Term Loans and Advances	413.40	-
Other Non-Current Assets	3,481.35	0.90
Current Assets
Current Investments	126.95	-
Cash and Cash Equivalents	13.22	8.48
Bank Balance other than Cash and Cash Equivalents	4,190.00	801.19
Other Current Assets	614.91	3.29
Total Assets	8,850.36	813.86

India Gold Metaverse Pvt Ltd Standalone Profit & Loss Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Revenue
Revenue from Operations	530.41	13.23
Other Income	-	-
Total Income	530.41	13.23
Expenses
Employee Benefits Expense	539.39	-
Depreciation and Amortization Expense	1.08	-
Other Expenses	288.11	121.24
Total Expenses	828.58	121.24
Profit Before Exceptional and Extraordinary Items and Tax	(298.17)	(108.01)
Tax Expense / (Credit)
Current Tax	-	1.34
Deferred Tax	0.17	-
Excess Provision of Tax of Earlier Years	(0.04)	-
Total Tax Expense	0.13	1.34
Profit / (Loss) for the Year	(298.30)	(109.35)
Earnings Per Share (EPS)	(0.03)	(0.23)

India Gold Metaverse Pvt Standalone Cash Flow Statement (Rs in Lakhs)

Particulars	31-03-2025	31-03-2024
Cash flow from operating activities
Profit / (Loss) after tax	(298.30)	(109.35)
Adjustments for:
Depreciation and amortisation expense	1.08	-
Interest income	(529.93)	(13.23)
Increase in deferred tax liability	0.17	-
Operating profit / (loss) before working capital changes	(826.98)	(122.58)
Changes in working capital:
Changes in trade payable	12.44	0.07
Changes in current liabilities	34.69	-
Changes in long term advances	(413.40)	2.56
Changes in non-current assets	(3,480.45)	(0.90)
Changes in current assets	(611.62)	(3.29)
Cash used in operations	(5,285.92)	(124.14)
Net Income Tax Paid	-	-
Net cash flow from operating activities	(5,285.92)	(124.14)
Cash flow from investing activities
Capital expenditure on Property, Plant and Equipment and other Intangible assets including capital advances	(11.61)	-
Bank deposits not considered as Cash and Cash Equivalents	(3,388.81)	(801.19)
Interest income	529.93	13.23
Purchase of Mutual Fund	(360.98)	-
Sale of Mutual Fund	234.04	-
Cash flow from investing activities	(2,997.44)	(787.96)
Income tax paid (net of refund)	-	(1.32)
Net cash flow from investing activities	(2,997.44)	(789.28)
Cash flow from financing activities
Proceeds from issue of shares	8,288.10	921.90
Net cash used in financing activities	8,288.10	921.90
Net cash flow during the year (A+B+C)	4.75	8.48
Cash and cash equivalents (opening balance)	8.48	-
Cash and cash equivalents (closing balance)	13.22	8.48

Summary of the Cash Flow Statement for the years 2025 and 2024:

Cash Flow from Operating Activities:
The company reported a net cash outflow from operating activities of ₹5,285.92 lakhs during FY2024-25. The operating loss before working capital changes was ₹826.98 lakhs, primarily driven by a loss after tax and adjusted for depreciation, deferred tax liability, and significant interest income. Working capital movements further increased the cash outflow, mainly due to increases in long-term advances, non-current assets, and current assets. Although trade payables and current liabilities increased during the year, these inflows were insufficient to offset the substantial investments in operating assets. As a result, core business operations consumed significant cash during the year.

Cash Flow from Investing Activities:
Net cash used in investing activities amounted to ₹2,997.44 lakhs during FY2024-25. The primary outflow arose from placement of bank deposits not classified as cash equivalents (₹3,388.81 lakhs) and investment in mutual funds (₹360.98 lakhs). The company also incurred capital expenditure on property, plant, equipment, and intangible assets. These outflows were partially offset by interest income of ₹529.93 lakhs and proceeds from the sale or redemption of mutual funds amounting to ₹234.04 lakhs. Overall, the investing cash flow reflects the company 's strategy of deploying surplus funds into deposits and investment instruments while expanding its asset base.

Cash Flow from Financing Activities:
Financing activities generated a net cash inflow of ₹8,288.10 lakhs during FY2024-25. The entire inflow was primarily attributable to proceeds received from the issue of equity shares, indicating significant capital infusion by shareholders during the year. No material finance costs, borrowings, or debt repayments were reported under financing activities. The fresh equity raised provided substantial funding to support the company 's operational requirements, investments, and growth initiatives. This strong financing inflow more than offset the cash outflows from operating and investing activities and played a crucial role in maintaining liquidity and strengthening the company 's capital structure.

Cash and Cash Equivalents:
Despite substantial cash outflows from operating and investing activities, the company recorded a net increase in cash and cash equivalents of ₹4.75 lakhs during FY2024-25. Cash and cash equivalents increased from ₹8.48 lakhs at the beginning of the year to ₹13.22 lakhs at the end of the year. The increase was mainly supported by significant equity funding received through the issue of shares. While a large portion of the funds raised was deployed into bank deposits, investments, and operating requirements, the company maintained a positive cash balance at year-end. This indicates adequate short-term liquidity and effective cash management during the reporting period.