| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| MSE Financial Services Limited |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Equity |
|
|
|
Share Capital |
2.63 |
0.13 |
|
Reserves and Surplus |
2.43 |
1.94 |
|
Shares Allotment -
Pending |
- |
2.50 |
|
Liabilities |
|
|
|
Long-Term Borrowings |
5.00 |
5.00 |
|
Short-Term Borrowings |
0.75 |
- |
|
Trade Payables -
Others |
0.01 |
0.05 |
|
Other Current
Liabilities |
- |
0.01 |
|
Short-Term Provisions |
- |
0.02 |
|
Total Equity and Liabilities |
10.83 |
9.65 |
|
Assets |
|
|
|
Non-Current
Investments |
7.08 |
6.42 |
|
Other Non-Current
Assets |
0.49 |
0.69 |
|
Current Investments |
0.00 |
0.00 |
|
Cash & Bank
Balances |
0.92 |
1.61 |
|
Due from DGFSL |
2.29 |
0.83 |
|
Other Current Assets |
0.05 |
0.09 |
|
Total Assets |
10.83 |
9.65 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Other Income |
0.16 |
0.16 |
|
Total Income |
0.16 |
0.16 |
|
Expenses |
|
|
|
Employees Cost &
Benefits |
0.02 |
0.02 |
|
Finance Cost |
0.17 |
- |
|
Other Expenses |
0.03 |
0.06 |
|
Total Expenses |
0.22 |
0.07 |
|
Profit before Exceptional Item |
-0.06 |
0.09 |
|
Profit after Exceptional Item |
-0.06 |
0.09 |
|
Share of Profit/(Loss)
of Associate |
0.65 |
0.28 |
|
Profit before Tax |
0.59 |
0.37 |
|
Current Tax |
- |
-0.02 |
|
Prior Period Tax |
-0.10 |
- |
|
Total Tax Expense |
-0.10 |
-0.02 |
|
Profit (Loss) for the Period |
0.49 |
0.34 |
|
Earnings per Equity
Share - Basic and Diluted (Rs.) |
0.19 |
2.57 |
MSE Financial Services Limited Consolidated Cash Flow Statement (Rs in Crores)
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash flow from Operating Activities |
|
|
|
Net Profit before Tax and Extraordinary Items |
0.59 |
0.37 |
|
Prior Period Item |
-0.10 |
- |
|
Interest Income |
-0.16 |
-0.16 |
|
Operating Profit/(Loss) before Working Capital Changes |
0.33 |
0.20 |
|
Other Non-Current
Assets |
0.20 |
12.83 |
|
Other Current
Liabilities |
-0.01 |
-37.30 |
|
Short Term Provisions |
-0.02 |
0.02 |
|
Trade Payables |
-0.03 |
-0.34 |
|
Short-Term Loans &
Advances |
- |
3.95 |
|
Other Current Assets |
0.04 |
1.70 |
|
Long Term Provisions |
- |
-0.13 |
|
Trade Receivables |
- |
1.14 |
|
Long-Term Loans &
Advances |
- |
0.21 |
|
Cash Generated from Operations |
0.51 |
-17.72 |
|
Income Tax Adjustments |
- |
0.04 |
|
Net Cash from Operating Activities |
0.51 |
-17.68 |
|
Cash flow from Investing Activities |
|
|
|
Purchase of
Investments |
-0.65 |
- |
|
Effect of Composite
Scheme of Arrangement |
-1.46 |
8.00 |
|
Current Investments |
0.00 |
0.00 |
|
Interest Income |
0.16 |
0.16 |
|
Proceeds from Sale of
Asset |
- |
0.19 |
|
Purchase of Property,
Plant and Equipment |
- |
-0.07 |
|
Net Cash Flow from Investing Activities |
-1.96 |
8.28 |
|
Cash flow from Financing Activities |
|
|
|
Proceeds from
Reduction in Equity Share Capital |
- |
-13.28 |
|
Proceeds from Increase
in Equity Share Capital |
2.50 |
- |
|
Proceeds from
Reduction in Preference Share Capital |
- |
-10.00 |
|
Short Term Borrowings |
0.75 |
- |
|
Share Allotment -
Preference Shares |
-2.50 |
2.50 |
|
Loan Proceeds |
- |
5.00 |
|
Net Cash used in Financing Activities |
0.75 |
-15.78 |
|
Net Increase/(Decrease) in Cash and Cash Equivalents |
-0.69 |
-25.17 |
|
Cash and Cash
Equivalents at the Beginning of the Period |
1.61 |
27.06 |
|
Cash and Cash Equivalents at the End of the Period |
0.92 |
1.89 |
Summary
of the Cash Flow Statement for the years 2026 and 2025:
Cash Flow from Operating Activities
Net cash generated from operating activities stood at
Rs. 0.51 crore in FY 2026, compared with net cash used of Rs. 17.68 crore in FY
2025. The significant improvement was mainly due to better working capital
management during the year. In FY 2025, operating cash flow was adversely
affected by a substantial increase in other current liabilities, whereas the
impact was minimal in FY 2026. Operating profit before working capital changes
also increased from Rs. 0.20 crore to Rs. 0.33 crore. Overall, the company
achieved a positive operating cash flow in FY 2026, indicating an improvement
in its ability to generate cash from core operations.
Cash Flow from Investing Activities
Net cash used in investing activities was Rs. 1.96 crore
in FY 2026, compared with net cash generated of Rs. 8.28 crore in FY 2025. The
change was primarily attributable to Rs. 0.65 crore spent on purchase of
investments and Rs. 1.46 crore impact from the composite scheme of arrangement
during FY 2026. This was partly offset by Rs. 0.16 crore of interest income. In
contrast, FY 2025 benefited significantly from the composite scheme of
arrangement, which generated Rs. 8.00 crore. Overall, investing activities
resulted in a cash outflow during FY 2026, reflecting increased deployment of
funds toward investments.
Cash Flow from Financing Activities
Net cash generated from financing activities was Rs.
0.75 crore in FY 2026, compared with net cash used of Rs. 15.78 crore in FY
2025. The improvement was primarily driven by Rs. 2.50 crore raised through an
increase in equity share capital and Rs. 0.75 crore from short-term borrowings.
This was partly offset by Rs. 2.50 crore relating to preference share allotment.
In FY 2025, financing cash flow was significantly negative due to Rs. 13.28
crore reduction in equity share capital and Rs. 10 crore reduction in
preference share capital, despite loan proceeds. Overall, financing activities
provided a modest positive cash contribution in FY 2026.
Net Cash Position
The company recorded a net decrease in cash and cash equivalents of Rs. 0.69 crore in FY 2026, substantially lower than the Rs. 25.17 crore decrease recorded in FY 2025. Cash and cash equivalents stood at Rs. 1.61 crore at the beginning of FY 2026 and declined to Rs. 0.92 crore at 31 March 2026. Despite the overall decline, the reduction was considerably smaller than the previous year, supported by positive operating and financing cash flows. However, the company continued to maintain a relatively low cash balance, indicating limited liquidity reserves and a need for careful management of cash flows and funding requirements.
