| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Kogta Financial Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Financial
Assets |
|
|
|
Cash
and cash equivalents |
31,528.64 |
29,065.94 |
|
Bank
Balances other than cash and cash equivalents |
61,107.45 |
36,250.32 |
|
Trade
Receivable |
544.88 |
99.70 |
|
Other
Receivables |
299.98 |
232.96 |
|
Loans |
5,429,909.70 |
4,00,189.55 |
|
Investments |
2,208.67 |
1,978.45 |
|
Other
Financial Assets |
12,484.89 |
8,492.41 |
|
Non-Financial
Assets |
|
|
|
Current
Tax Assets(Net) |
13.42 |
13.41 |
|
Deferred
Tax Assets (net) |
684.12 |
338.07 |
|
Property,
Plant and Equipment |
2,603.70 |
1,978.44 |
|
Other
Intangible Assets |
1,565.58 |
1,020.63 |
|
Right
of Use Assets |
1,256.04 |
1,189.10 |
|
Other
non-financial assets |
2,109.89 |
3,207.89 |
|
Total
Assets |
6,94,535.88 |
5,27,921.50 |
|
Financial
Liabilities |
|
|
|
Trade
Payables |
|
|
|
Total
outstanding dues of micro & small enterprises |
8.37 |
9.13 |
|
Total
outstanding dues of creditors other than micro & small enterprises |
1,931.00 |
1,747.47 |
|
Debt
securities |
36,205.25 |
45,556.33 |
|
Borrowings
(Other than debt securities) |
4,12,476.19 |
3,32,120.03 |
|
Lease
Liability |
1,365.09 |
1,205.20 |
|
Other
financial liabilities |
6,947.77 |
5,267.04 |
|
Total
Financial liabilities |
4,86,893.67 |
3,85,905.20 |
|
Non-Financial
liabilities |
|
|
|
Current
tax liabilities (net) |
319.31 |
415.87 |
|
Provisions |
1,233.40 |
1,286.70 |
|
Other
non-financial liabilities |
722.41 |
709.79 |
|
Total
non-financial liabilities |
2,275.12 |
2,412.36 |
|
Equity |
|
|
|
Equity
share capital |
13,518.21 |
8,558.48 |
|
Other
equity |
1,92,858.17 |
1,19,477.46 |
|
Total
- Liabilities and Equity |
6,94,535.88 |
5,27,921.50 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue
from operations |
|
|
|
Interest
Income |
83,351.92 |
63,849.96 |
|
Fee
and Commission Income |
7,861.41 |
5,589.91 |
|
Net
gain on derecognition of financial instruments under amortised cost category |
8,880.94 |
6,585.75 |
|
Net
gain on fair value changes |
39.39 |
601.01 |
|
Other
Income |
22.70 |
38.25 |
|
Total
income |
1,00,156.36 |
76,664.88 |
|
Expenses |
|
|
|
Finance
Costs |
37,674.78 |
29,397.84 |
|
Impairment
on financial instruments |
7,382.76 |
4,718.24 |
|
Employee
Benefits Expenses |
26,046.20 |
18,654.48 |
|
Depreciation,
amortization and impairment |
1,647.11 |
1,304.50 |
|
Others
expenses |
5,089.05 |
3,691.44 |
|
Total
expenses |
77,839.90 |
57,766.50 |
|
Profit
before taxes |
22,316.46 |
18,898.38 |
|
Current
Taxes |
6,049.85 |
4,525.82 |
|
Tax
relating to earlier periods |
14.44 |
1.93 |
|
Deferred
Taxes |
-367.05 |
277.68 |
|
Profit
for the year |
16,619.22 |
14,092.95 |
|
Other
Comprehensive Income |
|
|
|
Items
that will not be reclassified to profit or loss: |
|
|
|
Re-measurements
of net defined benefit plans |
-125.97 |
-71.89 |
|
Income tax relating to items that will not be
reclassified to profit or loss |
-31.70 |
-18.09 |
|
Items
that will be reclassified to profit or loss: |
|
|
|
Net
gain / (loss) on debt instruments through OCI |
120.01 |
3.11 |
|
Income
tax relating to items that will be reclassified to profit or loss |
30.20 |
0.78 |
|
Other
Comprehensive Income |
-4.46 |
-51.47 |
|
Total
Comprehensive Income for the year |
16,614.76 |
14,041.48 |
|
Earning
per equity share |
|
|
|
Basic |
30.99 |
26.51 |
|
Diluted |
9.39 |
8.82 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash
flow from operating activities |
|
|
|
Net
profit before tax as per statement of profit and loss |
22,316.46 |
18,898.38 |
|
Adjustments: |
|
|
|
Depreciation
and amortisation |
1,647.11 |
1,304.50 |
|
Loans
& advances written off |
2,445.74 |
2,478.80 |
|
Amortization
of ancillary cost |
-1,056.56 |
-798.99 |
|
Provision
for expected credit loss (ECL) |
3,183.02 |
1,453.34 |
|
EIS
receivable on assignment transactions |
-2,918.00 |
-3,428.52 |
|
Provision
for employee benefits |
339.17 |
432.16 |
|
Share
Issue Expenses |
84.89 |
20.09 |
|
Loss/(Profit)
on sale of property, plant and equipment |
-2.96 |
-11.95 |
|
Net
(gain)/ loss on sale of current investments |
-3,572.39 |
-1,351.08 |
|
ESOP
Expenses |
455.93 |
314.11 |
|
Interest
Expense on Lease |
215.53 |
208.51 |
|
Interest
expenses on vehicle loans |
70.34 |
38.87 |
|
Rental
income |
-18.62 |
-5.20 |
|
Operating
profit before working capital changes |
23,189.67 |
19,553.02 |
|
Changes
in working capital |
|
|
|
(Increase)/decrease
in Loans |
-1,47,328.01 |
-1,20,641.85 |
|
(Increase)/decrease
in bank deposits |
-24,857.13 |
5,293.21 |
|
Increase
in financial and other assets |
-4,342.02 |
-1,374.61 |
|
Increase/(decrease)
in Trade Payable, Financial and Non-financial Liabilities |
1,380.87 |
1,673.52 |
|
Direct taxes paid |
5,786.84 |
4,756.58 |
|
Net
cash flow used in operating activities |
-1,57,743.47 |
-1,00,253.29 |
|
Cash
flow from investing activities |
|
|
|
Purchase
of Property, plant and equipment/intangible assets |
-2,206.50 |
-1,868.37 |
|
Sale
of Property, plant and equipment |
75.58 |
33.32 |
|
Purchase
of current investments |
-61,872.64 |
-79,544.14 |
|
Proceeds
from sale/maturity of current investments |
77,792.27 |
66,058.33 |
|
Rental
income |
18.62 |
5.20 |
|
Net
cash flow used in investing activities |
13,807.34 |
-15,315.66 |
|
Cash
flow from financing activities |
|
|
|
Issue
of shares (including share premium) |
61,286.66 |
199.21 |
|
Share
/ debenture issue expenses |
-594.45 |
-20.09 |
|
Dividend
paid on preference shares |
-0.01 |
-0.01 |
|
Tax
on preference dividend paid |
- |
- |
|
Payment
of lease liability |
-652.16 |
-600.54 |
|
Interest
paid on vehicle loan |
-70.34 |
-38.87 |
|
Proceeds
from borrowings |
2,35,244.00 |
2,14,508.29 |
|
Repayments
of borrowings |
-1,48,814.86 |
-88,272.71 |
|
Net
Cash flow from financing activities |
1,46,398.83 |
1,25,775.29 |
|
Net
increase/(decrease) in cash and cash equivalents |
2,462.70 |
10,206.34 |
|
Cash
and cash equivalents as at the beginning of the year |
29,065.94 |
18,859.61 |
|
Cash
and cash equivalents at the end of the year |
31,528.64 |
29,065.95 |
Here is a summary of the Cash Flow Statement for the years 2025 and 2024:
Kogta Financial reported a
strong profit before
tax of ₹22,316.46 lakhs in FY 2025, supported by non-cash
adjustments like credit
loss provisions, depreciation, and loan write-offs.
However, significant loan
disbursements (₹1,47,328.01 lakhs) and increased deposits
led to a major cash outflow. Consequently, net cash used in operations stood at ₹1,57,743.47 lakhs,
indicating that while profits rose, aggressive lending constrained operational
cash flow.
Kogta’s investing activities
showed a positive net
cash flow of ₹13,807.34 lakhs in FY 2025, reversing the
negative ₹15,315.66 lakhs in FY 2024. This was primarily driven by a higher inflow from the sale/maturity
of investments (₹77,792.27 lakhs), which exceeded investment
purchases. While the company continued to invest in property, plant, and equipment
(₹2,206.50 lakhs), the overall investing cash flow indicates a strategic liquidation of
investments to support operational or financing needs.
The company’s financing inflows surged to
₹1,46,398.83 lakhs in FY 2025 from ₹1,25,775.29 lakhs in FY
2024. This growth was led by a massive
equity raise (₹61,286.66 lakhs) and proceeds from borrowings (₹2,35,244
lakhs), partially offset by repayments of ₹1,48,814.86
lakhs. Share issue expenses, lease liabilities, and interest payments had a
relatively minor impact. The strong financing inflow reflects aggressive capital raising and
borrowing strategy, likely to support loan book expansion.
Despite the heavy outflow
from operating activities, net
cash increased by ₹2,462.70 lakhs in FY 2025, owing to
strong financing and investing inflows. The year-end cash balance stood at ₹31,528.64 lakhs,
up from ₹29,065.95 lakhs. This suggests that the company maintained
a stable liquidity
buffer by balancing loan growth with capital and investment
management.
