P R Holdings Limited Annual Report and Financials

P R Holdings Limited Balance Sheet (Rs In Thousands)

Particulars	2025	2024
ASSETS
Non-current assets
(a) Property, Plant and Equipment and Intangible Assets	27.83	38.84
(b) Financial assets
(i) Loans	32,900.00	18,400.00
(ii) Other financial assets	1,600.00	1,600.00
(c) Deferred tax Assets (Net)	547.05	0.00
(d) Other Non Current Asset	2,000.00	2,000.00
Total Non-Current Assets	37,074.88	22,038.84
Current assets
(a) Financial Assets
(i) Investments	6,103.20	22.353.12
(ii) Cash and cash equivalents	2,261.47	2,127.69
(iii) Other Financial Asset	34.95	0.00
(b) Other current assets	23.87	80.21
(c) Current Tax Assets	116.88	112.22
Total Current Assets	8.540.36	24,673.23
TOTAL	45,615.25	46.712.06
EQUITY AND LIABILITIES
Equity
(a) Equity share capital	18,900.00	18,900.00
(b) Other equity	26,583.65	26.852.79
Total Equity	45,483.65	45,752.79
Non Current Liabilities
(a) Deferred Tax Liabilities (Net)	0.00	779.73
Total Non Current Liabilities	0.00	779.73
Current Liabilities
(a) Financial Liabilities	-	-
(i) Trade Payables	11.80	0.00
(b) Other Current Liabilities	119.80	179.53
Total Current Liabilities	131.60	179.53
Total equity and liabilities	45,615.25	46.712.06

P R Holdings Limited Profit & Loss Statement (Rs In Thousand)

Particulars	2025	2024
Revenue from operations	3,279.15	900.00
Other Income	4.611.87	9,199.38
Total Income	7,891.01	10,099.38
Expenses:
Purchases of Stock-in Trade	3,148.79	0.00
Employee benefits expense	758.31	658.50
Depreciation and amortisation expense	11.01	30.12
Other expenses	3,937.65	410.54
Total Expenses	7,855.77	1,099.17
Profit/(loss) before exceptional item and tax	35.25	9.000.21
Exceptional item  Profit/(loss) before tax	-	-
Profit/(loss) before tax	35.25	9,000.21
Tax expense/(credit):	4,039.30	765.88
Current tax Deferred tax	1,631.17	307.17
Deferred tax	(1,326.79)	981.93
Profit/(loss) for the year	(269.14)	7,711.10
Total Comprehensive Income for the year comprising Profit/(Loss) and Other comprehensive Income for the year )	(269.14)	7,711.10
Earnings/(loss) per equity share (of Rs. 10/- each) Basic and Diluted ( in Rs. per share)	(0.14)	4.08

P R Holdings Limited  Cash Flow Statement (Rs In Thousand)

Particulars	2025	2024
A.  CASH FLOW FROM OPERTING ACTIVITIES
Profit before tax	35.25	9,000.21
Adjustments For :-
Add: Depreciation	11.01	30.12
Add: Notional (Gain)/Loss	3,519.86	(7,853.74)
Less: Interest/Dividend Received	(66.48)	0.00
Less: Interest on Loans	(1,777.19)	(1,301.62)
Less: Less: MAT Credit	(77.29)	0.00
Less: Profit on sale of shares	(2,755.02)	3.97
Operating profit before working capital changes	(1,109.88)	(121.05)
(Increase)/Decrease in current assets	(34.95)	0.00
(Increase)/Decrease in other current assets	56.34	195.38
(Increase)/Decrease in current tax assets	0.00	(112.22)
Increase/(Decrease) in current liabilities	(47.93)	(299.75)
Less: Tax Paid	(1,558.55)	(307.17)
Net Cash Flow from operating activities	(2,694.97)	(644.81)
B.  CASH FLOW FROM INVESTING ACTIVITIES
Add: Sale of Investments	21.024.59	5.83
Add: Interest received	1,777.19	1,301.62
Add: Dividend Received	66.48	0.00
Add: Advances recovered	0.00	1,000.00
Less: Purchase of Investments	(5,539.51)	(3.97)
Net Cash Flow from Investing activities	17,328.76	2,303.48
C.  CASH FLOW FROM FINANCING ACTIVITIES
Loans provided during the year	(14,500.00)	0.00
Net Cash Flow from financing activities	(14,500.00)	0.00
NET INCREASE /(DECREASE) IN CASH AND CASH EQUIVALENTS	133.79	1,658.67
CASH AND CASH EQUIVALENTS
Beginning of the year	2,127.69	469.02
End of the year	2,261.47	2,127.69

Cash Flow Analysis – PR Holdings Limited (FY2025 vs FY2024)

Overall Position:
PR Holdings Limited reported a marginal increase in cash and cash equivalents of ₹133.79 in FY2025 compared with a stronger rise of ₹1,658.67 in FY2024. While investing inflows remained robust, the year was characterized by negative operating cash flows and significant financing outflows, indicating reliance on investment activity for liquidity support.

1) Cash Flow from Operating Activities

The company recorded negative operating cash flow of ₹(2,694.97) in FY2025 compared with ₹(644.81) in FY2024, reflecting pressure on core cash-generating capacity.

Key drivers:

• Profit before tax declined sharply to ₹35.25 from ₹9,000.21.

• Significant adjustments such as notional loss of ₹3,519.86 and interest expenses weighed on operating profitability.

• Tax payments of ₹1,558.55 further reduced operating liquidity.

• Working capital movements and liabilities changes did not offset the impact.

Interpretation:
The negative operating cash flow suggests that the company’s core operations were not generating sufficient cash, possibly due to accounting adjustments, investment-linked income structures, or timing mismatches in cash realization.

2) Cash Flow from Investing Activities

Investing activities remained the primary source of liquidity, generating ₹17,328.76 in FY2025 versus ₹2,303.48 in FY2024.

Key contributors:

• Sale of investments (₹21,024.59) was the major inflow.

• Interest income and dividend receipts added to cash inflows.

• Partially offset by purchase of investments (₹5,539.51).

Interpretation:

The company appears to operate as an investment-oriented entity, monetizing investments to fund cash requirements. Strong investment disposals indicate portfolio restructuring or liquidity generation rather than operational cash strength. 

3) Cash Flow from Financing Activities

Financing activities showed a net outflow of ₹(14,500.00) due to loans provided during the year.

Interpretation:

• The outflow reflects deployment of funds into lending/financial assets rather than raising external capital.

• This suggests the company may function as a financing or investment holding structure.

  4) Net Cash Movement & Liquidity Position

  • Net increase in cash: ₹133.79 (FY2025) vs ₹1,658.67 (FY2024).

  • Closing cash balance improved slightly to ₹2,261.47. 

    Interpretation:
    Liquidity remained stable but growth slowed significantly due to:

    • Weak operational cash flows

    • High financing outflows

    • Dependence on investment exits for cash generation

      Overall Analytical Conclusion

      PR Holdings Limited’s cash flow profile indicates a non-operating income-driven business model, where liquidity is largely supported by investment sales and financial activity rather than operating performance.

      • Core operations generated negative cash, highlighting sustainability concerns if investment inflows reduce.

      • Strong investing inflows reflect active portfolio management and capital rotation.

      • Financing outflows indicate deployment of capital into loans, consistent with a holding or investment company structure.

      Financially, the company remains liquid but operationally dependent on investment activity, making cash flows sensitive to market conditions and investment realizations.