| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Lark Trading and Finance Limited |
|
Particulars |
2025 |
2024 |
|
|
ASSETS |
|
|
|
|
1. Non-current assets |
|
|
|
|
a) Property, plant and equipment |
0.08 |
0.21 |
|
|
b) Capital work-in-progress |
0.00 |
0.00 |
|
|
c) Other Intangible Asset |
0.00 |
0.00 |
|
|
d) Financial assets |
|
|
|
|
i) Investments |
0.00 |
0.00 |
|
|
ii) Loans |
728.53 |
810.56 |
|
|
iii) Trade receivables |
0.00 |
0.00 |
|
|
iv) Other financial Assets |
0.00 |
0.00 |
|
|
e) Deferred tax assets (Net) |
0.00 |
0.00 |
|
|
f) Other non-current assets |
0.00 |
0.00 |
|
|
Total non current assets |
728.60 |
843.77 |
|
|
2. Current assets |
|
|
|
|
a) Inventories |
0.00 |
0.00 |
|
|
b) Financial assets |
0.00 |
0.00 |
|
|
i) Investments |
0.00 |
0.00 |
|
|
ii) Trade receivables |
0.00 |
0.00 |
|
|
iii) Cash and Cash equivalents |
7.33 |
12.02 |
|
|
iv) Bank balances other than (iii) above |
0.00 |
0.00 |
|
|
v) Loans |
29.48 |
16.62 |
|
|
vi) Other Financial Assets |
0.00 |
0.00 |
|
|
c) Current Tax assets (Net) |
1.32 |
5.40 |
|
|
d) Other current assets |
6.40 |
1.28 |
|
|
Total current assets |
44.52 |
35.32 |
|
|
Total Assets |
773.12 |
879.09 |
|
|
EQUITY AND LIABILITIES |
|
|
|
|
EQUITY |
|
|
|
|
a) Equity Share capital |
526.00 |
526.00 |
|
|
b) Other equity |
197.36 |
191.24 |
|
|
Total Equity |
723.36 |
717.24 |
|
|
LIABILITIES |
|
|
|
|
|
|
|
|
|
1. Non-current liabilities |
|
|
|
|
a) Financial liabilities |
|
|
|
|
i) Borrowings |
0.00 |
0.00 |
|
|
ii)Trade payables |
0.00 |
0.00 |
|
|
iii) Other financial liabilities |
0.00 |
0.00 |
|
|
b) Provisions |
0.00 |
0.00 |
|
|
c) Deferred tax liabilities (Net) |
0.00 |
0.00 |
|
|
Total Non Current Liabilities |
0.00 |
0.00 |
|
|
2. Current liabilities |
|
|
|
|
a) Financial liabilities |
|
|
|
|
i) Borrowings |
0.00 |
0.00 |
|
|
ii) Trade and other payables |
|
|
|
|
-total outstanding dues of micro enterprises and |
0.00 |
0.00 |
|
|
- total outstanding dues of creditors other than |
13.24 |
33.12 |
|
|
iii) Other financial liabilities |
34.43 |
126.47 |
|
|
b) Provisions |
2.08 |
2.26 |
|
|
c) Current tax liabilities (Net) |
0.00 |
0.00 |
|
|
d) Other current liabilities |
0.00 |
0.00 |
|
|
Total current liabilities |
49.76 |
161.85 |
|
|
|
|||
|
Total liabilities |
49.76 |
161.85 |
|
|
Total Equity and liabilities |
773.12 |
879.09 |
|
|
Particulars |
2025 |
2024 |
|
|
Income: |
|
|
|
|
Revenue From Operations |
75.76 |
75.22 |
|
|
Other Income |
4.74 |
12.23 |
|
|
Total Revenue |
80.50 |
87.45 |
|
|
Expenses: |
|
|
|
|
Changes in Inventories of Stock-in-Trade |
0.00 |
0.00 |
|
|
Employee Benefits Expense |
46.23 |
50.78 |
|
|
Finance Cost |
0.59 |
0.00 |
|
|
Depreciation |
0.13 |
0.17 |
|
|
Other Expenses |
25.11 |
31.18 |
|
|
Total Expenses |
72.06 |
82.13 |
|
|
Profit/ (Loss) before tax and exceptional items |
8.44 |
5.32 |
|
|
Less: Exceptional Items |
0.00 |
0.00 |
|
|
Profit/ (Loss) before tax |
8.44 |
5.32 |
|
|
Tax expense: |
|
|
|
|
(1) Current Tax |
2.32 |
1.46 |
|
|
(2) Deferred Tax |
0.00 |
0.00 |
|
|
(3) Income tax for earlier year |
0.00 |
0.00 |
|
|
Profit/(Loss) after Tax |
6.12 |
3.85 |
|
|
Other Comprehensive income |
|
|
|
|
|
|||
|
(A) Other comprehensive income to be reclassified to profit or |
|
|
|
|
loss in subsequent periods: |
|
|
|
|
(i) Net gain/(loss) on above |
0.00 |
0.00 |
|
|
(ii) Tax effect on above |
0.00 |
0.00 |
|
|
|
|
|
|
|
(B) Other comprehensive income not to be reclassified to |
|
|
|
|
profit or loss in subsequent periods: |
|
|
|
|
(i) Net gain/(loss) on above |
0.00 |
0.00 |
|
|
(ii) Tax effect on above |
0.00 |
0.00 |
|
|
Total Comprehensive Income for the period |
|
|
|
|
Profit and Other Comprehensive Income |
6.12 |
3.85 |
|
|
Earnings per Equity Share |
|
|
|
|
Basic/Diluted |
0.12 |
0.07 |
|
|
Particulars |
2025 |
2024 |
|
|
A. Cash Flow from Operating Activities : |
|
|
|
|
Net Profit before tax and extraordinary items |
8.44 |
5.32 |
|
|
Depreciation |
0 |
0 |
|
|
Operating Profit before Working Capital Changes |
8.44 |
5.32 |
|
|
Movements in Working Capital : |
|
|
|
|
|
|||
|
Increase/(Decrease) in Trade Payables |
-19.88 |
31.04 |
|
|
Increase/(Decrease)in Short Term Provisions |
-0.17 |
0.05 |
|
|
Increase/(Decrease)in Long Term Provisions |
0.00 |
0.00 |
|
|
Increase/(Decrease)in Other financial liabilities |
-92.04 |
3.70 |
|
|
Decrease/(Increase in Long Term Loans |
82.03 |
-279.85 |
|
|
Decrease/(Increase) in Short term Loans |
-12.86 |
287.17 |
|
|
Decrease/(Increase) in other financial assets |
33.00 |
-33.00 |
|
|
Decrease/(Increase) in other current assets |
-1.02 |
-3.26 |
|
|
Cash generated from operations/(Used in) Operations |
-2.50 |
11.17 |
|
|
Direct taxes paid (Net of refunds) |
-2.32 |
-1.46 |
|
|
Net Cash from operating activities |
-4.82 |
9.71 |
|
|
B. Cash Flow from Investing Activities |
|
|
|
|
(Purchase)/Sale of Investments |
0.13 |
-0.21 |
|
|
Net Cash used in investing activities |
0.13 |
-0.21 |
|
|
C. Cash Flow from Financing Activities |
|
|
|
|
Issue of Share |
0.00 |
0.00 |
|
|
Net Cash used in Financing Activities |
0.00 |
0.00 |
|
|
Net increase/(decrease) in Cash or Cash Equivalents (A+B+C) |
-4.69 |
9.50 |
|
|
Cash and Cash Equivalents as at (Opening Balance) |
12.02 |
2.52 |
|
|
Cash and Cash Equivalents as at (Closing Balance) |
7.33 |
12.02 |
|
Cash Flow Statement Analysis – Lark Trading and Finance Limited
(All amounts in ₹ Lakhs)
During FY 2024–25, the Company reported a net profit before tax of ₹8.44 lakhs compared with ₹5.32 lakhs in the previous year. Operating profit before working capital changes remained aligned at ₹8.44 lakhs, reflecting stable core operations.
However, working capital movements led to cash outflows. Key contributors included a reduction in trade payables (₹19.88 lakhs), decrease in other financial liabilities (₹92.04 lakhs), and marginal increase in current assets. These outflows were partly offset by recovery of long-term loans (₹82.03 lakhs) and realization of other financial assets (₹33.00 lakhs).
As a result, cash generated from operations turned negative at ₹2.50 lakhs. After accounting for direct taxes paid, the net cash outflow from operating activities stood at ₹4.82 lakhs, compared to a net inflow of ₹9.71 lakhs in the previous year. The movement indicates working capital adjustments rather than deterioration in operating performance.
Investing activities recorded a marginal inflow of ₹0.13 lakhs during the year, primarily on account of sale/redemption of investments. The Company maintained a cautious investment approach with limited capital deployment and no major investment transactions during the year.
There were no financing cash flows during the year, as the Company neither raised fresh capital nor undertook borrowings or repayments. This reflects a stable capital structure and reliance on internal resources for operations.
Overall, the Company reported a net decrease in cash and cash equivalents of ₹4.69 lakhs during FY 2024–25, primarily due to negative operating cash flows. Consequently, closing cash and cash equivalents stood at ₹7.33 lakhs as against ₹12.02 lakhs in the previous year.
Operational performance remained stable, with improved profitability but temporary cash outflow due to working capital adjustments.
Investment activity remained minimal, reflecting a conservative approach to capital deployment.
Financing position remained unchanged, indicating financial stability and absence of leverage changes.
Liquidity moderated slightly during the year, though the Company continues to maintain adequate cash balances for operational requirements.
In summary, the Company’s cash flow position during FY 2024–25 reflects stable operations with short-term working capital adjustments impacting operating cash flows. The overall financial position remains steady, supported by prudent financial management and controlled investment and financing activities.
|
Ratio |
2025 |
2024 |
|
Current Ratio |
0.89 |
0.22 |
|
Return on Equity Ratio |
0.85% |
0.54% |
|
Net Capital Turnover Ratio |
-15.36 |
-0.69 |
|
Net Profit Ratio |
0.08 |
0.04 |
|
Return on Capital Employed |
0.01 |
0.01 |
Key Financial Ratios Analysis – Lark Trading and Finance Limited
(For the year ended 31 March 2025 – Comparative with FY 2023–24)
FY 2025: 0.89 | FY 2024: 0.22
The Current Ratio improved significantly during the year, reflecting better short-term liquidity management and an enhanced ability to meet current liabilities. Although still below the conventional benchmark of 1, the improvement indicates strengthening working capital support and improved financial stability.
FY 2025: 0.85% | FY 2024: 0.54%
ROE improved marginally, indicating a gradual increase in shareholder value creation. The relatively low return level suggests that the Company is in a stabilization phase and working towards improving profitability and capital efficiency.
FY 2025: (15.36) times | FY 2024: (0.69) times
The ratio remained negative due to the nature of operations and working capital structure. The higher negative turnover indicates lower revenue generation relative to capital deployed during the year. Management focus remains on optimizing working capital utilization and improving operational scale.
FY 2025: 0.08 | FY 2024: 0.04
The Net Profit Ratio improved compared to the previous year, reflecting better cost management and enhanced profitability margins. Though modest, the improvement indicates a positive trajectory in operational performance.
FY 2025: 0.01 | FY 2024: 0.01
ROCE remained stable year-on-year, indicating consistent returns from the capital employed in the business. While the return level remains low, it reflects stability and controlled operational risk.
Liquidity: Improving, though continued focus is required to achieve optimal current ratio levels.
Profitability: Gradual improvement in margins and returns.
Capital Efficiency: Remains moderate; optimization of capital deployment and scale expansion will be key.
Financial Stability: Stable with low volatility in returns and no significant leverage pressures.
Overall, the Company demonstrated incremental improvement in liquidity and profitability during FY 2024–25, reflecting steady progress towards strengthening its financial fundamentals and enhancing long-term stakeholder value.
