KRA Leasing Latest Annual Report, Balance Sheet and Financials

KRA Leasing Consolidated Balance Sheet (Rs in Lakhs)

Particulars	3/31/2025	3/31/2024
Financial Assets
Cash and cash equivalents	1085.25	128.62
Other bank balance	0.90	0.90
Trade receivables	105.72	171.67
Loans and advances	2180.00	3,773.02
Investments	1947.98	987.51
Other financial assets	25.73	46.76
Non-Financial Assets
Current tax assets	1.16	1.46
Investment properties	223.96	346.68
Intangible assets	0.28	0.40
Other non financial assets	0.40	0.45
Total Assets	5571.39	5,457.47
Financial Liabilities
Borrowings		420.00
Payables:
Total outstanding dues of other than MSME	0.36	0.68
Other financial liabilities	28.76	48.13
Non-Financial Liabilities
Current income tax	5.55	1.34
Provisions	5.71	9.86
Deferred tax liabilities (net)	9.95	0.05
Other non financial liabilities	8.92	10.29
Equity
Equity Share capital	670.72	629.74
Other Equity	4841.42	4,054.60
Non controlling interest	-	282.78
Total Equity & Liabilities	5571.39	5,457.47

KRA Leasing Consolidated Profit & Loss Statement (Rs in Lakhs)

 

 

Particulars	3/31/2025	3/31/2024
Revenue from Operations
Interest Income	233.42	268.52
Dividend Income	0.45	-
Rental Income	186.41	259.70
Other Income	119.56	178.44
Total Income	539.84	706.66
Expenses
Finance costs	1.88	5.42
Impairment on financial instruments (net)		-
Employee benefits expenses	2.16	2.16
Depreciation, Amortisation and Impairment	5.29	11.82
Other Expenses	55.70	66.01
Contigency prov. Against standard assets	(4.15)	6.23
Total Expenses	60.88	91.64
Profit Before tax	478.96	615.02
Current Tax	74.24	124.39
Tax for previous years	0.12	(3.35)
Profit for the period	394.69	493.98
Other Comprehensive Income
Items that will be reclassified to profit or loss in subsequent period
Changes in fair value of mutual fund	-	(115.73)
Income tax relating to these items	-	(29.13)
Other Comprehensive Income, net of tax	-	(86.60)
Total Comprehensive income for the year	479.53	407.38
Net profit attributable to:
Owners of holding company	479.53	465.24
Non Controlling interest	-	28.74
Other Comprehensive income attributable to:
Owners of holding company	-	(86.60)
Total Comprehensive income attributable to:
Owners of holding company	479.53	378.64
Non Controlling interest	-	28.74
Earning per equity share
Basic	3.57	3.04
Diluted	3.57	3.04

 

 

 KRA Leasing Consolidated Cash Flow Statement (Rs in Lakhs)

Particulars	3/31/2025	3/31/2024
Cash Flow from Operating Activities
Profit for the year	478.96	615.03
Adjustments for :
Depreciation provided in profit & loss statement	5.29	11.82
Finance cost	1.88	5.42
Impairment on financial instruments		-
Short term capital gain	-70.73	-103.44
Change in fair value of investment	-39.39
Reversal of impairment provision	-54.89
cont. provision against standard assets	-4.15	6.23
Movement in Working capital:	316.97	535.06
(Increase)/Decrease in trade and other receivables	120.83	-117.21
(Increase)/Decrease in other assets	1614.09	-2,384.16
Increase/(Decrease) in trade payables	-0.31	-6.12
Increase/(Decrease) in other liabilities	-20.76	-38.49
Cash Generated from Operations	2030.82	-2,010.92
Income taxes paid	69.84	117.22
Net cash generated from operating activities	1960.98	-2,128.14
Cash flows from Investing activities
Purchase of Investments	-1700.00	-
Sale of mutual funds	697.53	2,075.50
Purchase of fixed assets		-
Net cash used in Investing activities	-1002.47	2,075.50
Cash flows from Financing activities
Increase in borrowings	-	-61.00
Interest paid	-1.88	-5.42
Net Cash Flow from Financing activities	-1.88	-66.42
Net Increase/Decrease in Cash and cash equivalents	956.63	-119.06
Cash and Cash Equivalents at beginning of the year	128.62	247.68
Cash and Cash Equivalents as at end of the year	1085.25	128.62

 Cash Flow Analysis of KRA Leasing Limited (FY 2024-25 vs FY 2023-24)

The cash flow performance of KRA Leasing Limited reflects a strong recovery in operational liquidity during FY 2024-25, supported by working capital movements and disciplined financial management.

Operating Activities:
The company reported a profit of ₹478.96 thousand in FY 2024-25 compared to ₹615.03 thousand in FY 2023-24. Despite a lower accounting profit, operating cash generation improved significantly. After adjustments such as depreciation, finance cost, capital gains, and fair value changes, the company recorded substantial working capital inflows. Notably, there was a major decrease in other assets and receivables, which boosted cash from operations. As a result, cash generated from operations stood at ₹2,030.82 thousand, against a negative ₹2,010.92 thousand in the previous year. After tax payments, net cash from operating activities reached ₹1,960.98 thousand, reflecting a strong turnaround from the cash outflow of ₹2,128.14 thousand in FY 2023-24.

Investing Activities:
During FY 2024-25, the company deployed funds into investments amounting to ₹1,700.00 thousand, while also realizing ₹697.53 thousand from sale of mutual funds. Consequently, net cash used in investing activities stood at ₹1,002.47 thousand. In contrast, FY 2023-24 recorded net inflows of ₹2,075.50 thousand, largely due to higher mutual fund redemptions and limited fresh investments. This shift indicates a strategic reinvestment of surplus funds during the current year.

Financing Activities:

Financing cash flows remained minimal. The company had no significant borrowing during FY 2024-25 and only incurred interest payments of ₹1.88 thousand, compared to a combined outflow of ₹66.42 thousand in the previous year due to borrowings and interest costs. This reflects a stable capital structure with low reliance on external funding.

Overall Cash Position:
The combined effect of strong operational inflows and moderate investing outflows resulted in a net increase in cash and cash equivalents of ₹956.63 thousand during FY 2024-25, compared to a decrease of ₹119.06 thousand in FY 2023-24. Consequently, closing cash balances rose sharply to ₹1,085.25 thousand from ₹128.62 thousand at the beginning of the year, indicating improved liquidity and financial flexibility.

Conclusion:
KRA Leasing Limited demonstrated a marked improvement in cash flow management in FY 2024-25. Strong operating cash generation driven by working capital efficiency, coupled with prudent investment decisions and negligible financing dependence, strengthened the company’s liquidity position. The significant rise in cash balances positions the company well to support future operations and investment opportunities while maintaining financial stability.