| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| JRD Finance Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial Assets |
|
|
|
Cash and cash Equivalents |
43.58 |
42.81 |
|
Loans |
3,539.50 |
3,560.
81 |
|
Investments |
0.22 |
0.22 |
|
Non-financial Assets |
|
|
|
Inventories |
0.51 |
0.51 |
|
Property, Plant and Equipment |
34.49 |
|
|
Current Tax Assets (Net) |
44.40 |
36.66 |
|
Deferred Tax Assets (Net) |
9.67 |
9.87 |
|
Total Assets |
3,672.37 |
3,650.88 |
|
Financial Liabilities |
|
|
|
Other Payable: |
|
|
|
Total Outstanding dues of creditors other
than micro and small enterprises |
9.13 |
7.48 |
|
Borrowings (Other than Debt Securities) |
848.65 |
1,161.46 |
|
Subordinated Liabilities |
2,000 |
2,000 |
|
Non-Financial Liabilities |
|
|
|
Provisions |
29.43 |
29.43 |
|
Other Non Financial Liabilities |
7.44 |
8.88 |
|
Equity |
|
|
|
Equity Share Capital |
337.03 |
272.03 |
|
Other Equity |
440.69 |
171.60 |
|
Total Liabilities and Equity |
3,672.37 |
3,650.88 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue
from Operations |
|
|
|
Interest Income |
324.67 |
305.32 |
|
Dividend Income |
0.01 |
|
|
Other Income |
0.33 |
0.91 |
|
Total Income |
325.01 |
306.23 |
|
Expenses |
|
|
|
Finance Costs |
164.42 |
152.43 |
|
Employee Benefit Expenses |
10.34 |
7.55 |
|
Depreciation |
0.99 |
|
|
Other Expenses |
137.08 |
137.59 |
|
Total Expenses |
312.83 |
297.57 |
|
Profit Before Tax |
12.18 |
8.66 |
|
Current Tax |
2.86 |
2.15 |
|
Income tax for earlier years |
0.02 |
|
|
Deferred Tax |
0.21 |
(0.03) |
|
Profit After Tax (PAT) |
9.09 |
6.54 |
|
Paid-up equity share capital |
337.03 |
272.03 |
|
Other Equity |
440.69 |
171.60 |
|
Earnings Per Share |
|
|
|
Basic |
0.33 |
0.24 |
|
Diluted |
0.33 |
0.24 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit Before Tax |
12.18 |
8.66 |
|
Finance Cost |
164.42 |
152.43 |
|
Depreciation |
0.99 |
|
|
Contingent Provision against Standard
Assets |
0.84 |
|
|
Dividend Income from Investments |
-0.01 |
|
|
Net gain on fair value changes |
- |
-0.02 |
|
Operating Profit before Working
Capital changes |
178.42 |
161.07 |
|
Decrease In loans and advances and other
assets |
20.47 |
352.85 |
|
Increase/ (Decrease) in Trade and Other
Payabies |
0.21 |
-12.32 |
|
cash generated from Operations |
199.10 |
501.60 |
|
Direct Taxes paid (Net) |
-10.63 |
-9.56 |
|
Net Cash from Operating Activities |
188.47 |
492.04 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase/Sale of PPE |
-35.48 |
|
|
Dividend Income |
0.01 |
|
|
Net gain on fair value changes |
|
0.02 |
|
Net Cash from Investing Activities |
(35.47) |
0.02 |
|
Cash Flow from Financing Activities |
|
|
|
Equity Issue Proceeds |
325.00 |
|
|
Net Short Term Borrowings |
(312.81) |
(302.80) |
|
Interest Paid |
(164.42) |
(152.43) |
|
Net Cash from Financing Activities |
(152.23) |
(455.23) |
|
Net Increase in Cash |
0.77 |
36.83 |
|
Cash at Beginning |
43.58 |
42.81 |
|
Cash at End |
42.81 |
5.98 |
In FY 2024-25, the company
generated a net profit
before tax of ₹12.18 lakhs, compared to ₹8.66 lakhs in FY
2023-24. After adding back non-cash expenses like finance costs of
₹164.42 lakhs (₹152.43 lakhs in FY 2023-24) and depreciation of ₹0.99 lakh, the total
adjustments rose to ₹166.25 lakhs. Working capital adjustments led to an inflow
of ₹20.68 lakhs (₹340.53 lakhs in the prior year), resulting in a net cash inflow from operating
activities of ₹188.47 lakhs in FY 2024-25, which is significantly
lower than ₹492.04 lakhs in FY 2023-24 due to reduced changes in working
capital.
The company’s investment
activities in FY 2024-25 involved a net
outflow of ₹35.47 lakhs, primarily due to the purchase of
property, plant, and equipment (₹35.48 lakhs). In contrast, there was
negligible investment activity in FY 2023-24, resulting in a minor inflow of
₹0.02 lakh. The dividend income remained insignificant in both years. This
reflects a move toward capital asset expansion or modernization in FY 2025.
Financing activities in FY
2024-25 resulted in a net
cash outflow of ₹152.23 lakhs, even though the company raised
₹325 lakhs through a fresh equity issue. This was offset by significant repayment of borrowings
amounting to ₹312.81 lakhs and interest
payments of ₹164.42 lakhs. In FY 2023-24, the financing outflow
was ₹455.23 lakhs, driven by heavy debt repayments and interest expenses, with
no equity infusion. The improved position in FY 2025 highlights successful
capital raising and reduced dependency on borrowings.
Overall, the company recorded a marginal net increase in cash and cash equivalents of ₹0.77 lakh in FY 2024-25, a steep decline from ₹36.83 lakhs in FY 2023-24. The opening cash balance in FY 2025 was ₹43.58 lakhs, ending the year at ₹42.81 lakhs.
