| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Kamini Finance and Investment Company Ltd |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial Assets |
|
|
|
Cash and cash equivalents |
0.7 |
2 |
|
Loans |
16 |
16 |
|
Investments |
436 |
436 |
|
Non- Financial Assets |
|
|
|
Inventories |
471 |
471 |
|
Deferred tax assets (net) |
4 |
4 |
|
Property, plant and equipment |
15 |
15 |
|
Other Non-Financial assets |
988 |
978 |
|
Total Assets |
1,932 |
1,923 |
|
Financial Liabilities |
|
|
|
Trade
Payables |
7 |
6 |
|
Borrowings
(Other than Debt Securities) |
1,326 |
1,217 |
|
Other
Financial Liabilities |
161 |
158 |
|
Non-Financial
liabilities |
|
|
|
Provisions |
6 |
6 |
|
Other Non- Financial Liabilities |
24 |
112 |
|
Equity |
|
|
|
Equity
Share capital |
1,200 |
1,200 |
|
Other Equity |
(791.98) |
(775.18) |
|
Total Equity and Liabilities |
1,932 |
1,923 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operation |
- |
10.01 |
|
Other Income |
1.76 |
10.88 |
|
Total Revenue |
1.76 |
20.89 |
|
Expenses |
|
|
|
Employee Benefits Expenses |
9.88 |
7.28 |
|
Administrative and Other Expenses |
5.20 |
44.78 |
|
Finance Costs |
3.47 |
3.75 |
|
Impairment of Financial Instruments
(Net) |
- |
(1.24) |
|
Total Expenses |
18.55 |
54.57 |
|
Profit before Tax |
(16.79) |
(33.68) |
|
Profit after Tax |
(16.79) |
(33.68) |
|
Other Comprehensive Income/(Loss) |
|
|
|
Items that
will not be reclassified to Statement of Profit & Loss |
- |
(0.27) |
|
Income Tax relating to items that will not be reclassified to Statement of Profit &
Loss |
- |
0.07 |
|
Total Other Comprehensive Income for
the period (net of tax) |
- |
(0.20) |
|
Total Comprehensive Income/(Expense)
for the period |
(16.79) |
(33.88) |
|
Paid up
Equity Share Capital |
1,200.17 |
1,200.17 |
|
Earnings per Equity Share |
|
|
|
Basic and Diluted (not annualised in
Rs.) |
(0.14) |
(0.28) |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
||
|
Profit before Tax |
(17) |
(34) |
|
Adjustments for: |
|
|
|
Impairment on Financial Instruments |
- |
(1) |
|
Taxation for earlier years |
- |
3 |
|
Operating Profit before Working
Capital Charges |
(17) |
(32) |
|
Changes in Working Capital |
|
|
|
(Increase)/Decrease in Trade
Receivables and Other Assets |
(10) |
(76) |
|
(Increase)/Decrease in Loans Assets |
- |
496 |
|
Increase)/Decrease in Trade Payables
and Other Liabilities |
(84) |
(226) |
|
Net Cash (Used in)/Generated from
Operating Activates |
(111) |
162 |
|
Cash Flow from Investing Activities |
|
|
|
(Increase)/Decrease in Investments
(Other than Subsidiaries) |
- |
37 |
|
Net Cash (Used in)/Generated from Investing
Activities |
- |
37 |
|
Cash Flow from Financing Activities |
|
|
|
(Increase)/Decrease in Other
Borrowings (net) |
109 |
(205) |
|
Net Cash (Used in)/Generated from
Financing Activities |
109 |
(205) |
|
Net Increase /(Decrease) In Cash
and Cash Equivalents |
(2) |
(5) |
|
Cash & Cash Equivalents at the
Beginning of the Year |
2 |
7 |
|
Cash & Cash Equivalents at the
End of the Year |
1 |
2 |
Here is a summary of the Cash
Flow Statement for the years 2025 and 2024:
Cash flow from Operating Activities
The company made a
loss before tax of ₹17
lakhs in 2024-25, which is slightly lower than the ₹34
lakhs loss in the previous year. After minor adjustments like impairment and
earlier year taxation, the operating loss before working capital
changes remained ₹17 lakhs. When working capital changes
are considered, there was an increase
in loans by ₹496 lakhs, but this was offset by a rise in trade receivables and other
assets (₹10 lakhs) and
a reduction
in liabilities (₹84 lakhs). As a result, the company had a net cash outflow of ₹111 lakhs from
operating activities, compared to a cash inflow of ₹162 lakhs
in the previous year. This shows a decline
in cash generation from core business operations.
Cash Flow from Investing Activities
There
were no new investments or disinvestments
in 2024-25, resulting in no
cash movement from investing activities this year. In the
previous year, the company had received ₹37 lakhs from a reduction in
investments.
Cash Flow from Financing Activities
The
company raised ₹109
lakhs through borrowings this year, while last year it had
repaid ₹205 lakhs of borrowings. This helped
support the company’s cash position despite the negative
operating cash flow.
Cash and Cash Equivalents
Due to the overall cash flow activities, the net cash outflow during the year was
₹2 lakhs. The closing
cash balance dropped slightly to ₹1 lakh, down from ₹2 lakhs at
the beginning of the year.
