Logic Infotech Ltd Annual Report and Financials

Logic Infotech Limited Standalone Balance Sheet (Rs in Lakhs)

Logic Infotech Limited Standalone Profit and Loss Statement (Rs in Lakhs)

 Logic Infotech Limited Standalone Cash Flow Statement (Rs in Lakhs)

 Here is a summary of the Cash Flow Statement for the years 2025 and 2024:

Operating Activity

The company reported a net loss before tax of ₹1.55 lakhs in FY 2025, slightly higher than the ₹1.45 lakhs loss in FY 2024. After adjustments for depreciation and minor changes in working capital—like a ₹0.07 lakhs rise in trade receivables and marginal change in liabilities—net cash outflow from operations stood at ₹1.46 lakhs, a significant improvement from the ₹17.15 lakhs outflow in FY 2024. This recovery was primarily due to the absence of large inventory outflows seen in the previous year.

Investing Activity

During FY 2025, the company did not engage in any sale or purchase of fixed or investment assets. However, it received an income tax refund of ₹1.52 lakhs, leading to a net cash inflow from investing activities of ₹1.52 lakhs. This contrasts with FY 2024, where there were no reported investing cash flows. This refund was the primary driver of positive cash generation from investing activities in the current year.

Financing Activity

There were no financing activities in either FY 2025 or FY 2024. The company neither raised borrowings nor paid interest or dividends during the periods under review. As a result, net cash flow from financing activities remained nil for both years.

Net Change in Cash and Cash Equivalents

As a result of the above activities, Logic Info reported a marginal net increase in cash and cash equivalents of ₹0.06 lakhs in FY 2025, a significant recovery from the ₹17.15 lakhs decline in FY 2024. This improvement was mainly attributed to the receipt of an income tax refund and reduced operating cash losses.