JDS Finance Company Ltd Annual Reports, Balance Sheet and Financials

JDS Finance Company Limited Standalone Balance Sheet (Rs In Hundreds)

Summary of the Cash Flow Statement for the years 2024 and 2023:
Operating Activities

The cash flow from operating activities showed a positive inflow of ₹282.99 hundreds in 2024, compared to a negative outflow of ₹632.41 hundreds in 2023. Although the company reported a higher loss before tax of ₹59,304.18 hundreds (2023: ₹51,150.71 hundreds), favourable working capital movements supported cash generation. A major inflow came from the decrease in loans and advances of ₹168,228.91 hundreds, while this was partly offset by a substantial increase in closing stock of ₹234,200.00 hundreds and a reduction in short-term borrowings of ₹126,051.20 hundreds. Overall, operating cash flows improved due to better working capital management despite continued losses. 

Investing Activities

There were no cash inflows or outflows from investing activities during both 2024 and 2023. This indicates that the company did not undertake any capital expenditure, asset purchases, asset sales, or investment transactions during the period.

Financing Activities

The company reported no cash flows from financing activities in both years. This suggests that there were no fresh equity infusions, dividend payments, long-term borrowings, or repayment of long-term debt during the year, and the capital structure remained unchanged.

Net Operating Cash Flow & Cash Position

With operating activities being the sole source of cash movement, the net increase in cash and cash equivalents stood at ₹282.99 hundreds in 2024, as against a decrease of ₹632.41 hundreds in 2023. Consequently, cash and cash equivalents increased from ₹8.84 hundreds at the beginning of the year to ₹291.83 hundreds at the end of the year, reflecting an improvement in short-term liquidity despite the on-going operating losses.