| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Parag Parikh Financial Advisory Services Ltd |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Financial Assets |
|
|
|
Cash and cash equivalent |
1.28 |
0.31 |
|
Bank balances other than cash |
15.35 |
2.09 |
|
Trade receivables |
18.36 |
43.52 |
|
Investment |
962.98 |
604.86 |
|
Other financial assets |
4.66 |
3.09 |
|
Non-Financial Assets |
|
|
|
Current tax assets |
2.48 |
- |
|
Plant, property and equipment |
42.16 |
35.01 |
|
Right of use assets |
20.00 |
10.32 |
|
Intangible assets under development |
0.30 |
0.11 |
|
Intangible assets |
0.60 |
0.37 |
|
Other non financial assets |
3.94 |
2.45 |
|
Total assets |
1,072.12 |
702.15 |
|
Equity |
|
|
|
Equity share capital |
7.91 |
7.70 |
|
Other equity |
1,001.78 |
641.14 |
|
Financial Liabilities |
|
|
|
Trade payables – outstanding dues of micro and
small enterprises |
0.55 |
0.34 |
|
Trade payables – outstanding dues other than
above |
1.71 |
1.29 |
|
Lease liabilities |
20.28 |
10.54 |
|
Other financial liabilities |
0.20 |
0.29 |
|
Non Financial Liabilities |
|
|
|
Current tax liabilities |
- |
0.18 |
|
Provisions |
1.34 |
0.90 |
|
Deferred tax liabilities |
27.31 |
25.89 |
|
Other non financial liabilities |
11.04 |
13.87 |
|
Total equity and liabilities |
1,072.12 |
702.15 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Income |
|
|
|
Revenue from Operations |
601.84 |
428.83 |
|
Other Income |
0.37 |
0.26 |
|
Total Income |
602.21 |
429.09 |
|
Expenses |
|
|
|
Finance cost |
1.30 |
0.76 |
|
Employee benefit expense |
97.30 |
62.91 |
|
Depreciation & amortization expense |
7.63 |
5.33 |
|
Other Expenses |
28.98 |
24.32 |
|
Total Expenses |
135.21 |
93.34 |
|
Profit/(loss) before tax |
467.00 |
335.76 |
|
Current Tax expenses |
118.05 |
78.12 |
|
Deferred tax expense |
1.39 |
11.03 |
|
Profit/ Loss for the period from continuing
operation |
347.56 |
246.60 |
|
Other comprehensive income for the year |
|
|
|
Items that will not be classified to profit/loss |
|
|
|
Remeasurement gain/(loss) on defined benefit plan |
0.12 |
-0.29 |
|
Income tax relating to items above |
-0.03 |
0.07 |
|
Total comprehensive income for the year |
347.64 |
246.39 |
|
Earning per share |
|
|
|
Basic |
447.91 |
321.45 |
|
Diluted |
401.61 |
284.30 |
|
Particulars |
31-03-2026 |
31-03-2025 |
|
Cash Flow from Operating Activities |
|
|
|
Net Profit/(loss) Before Tax |
467.00 |
335.76 |
|
Adjustment for -: |
|
|
|
Depreciation and
amortisation expense |
3.45 |
2.51 |
|
Amortisation of right
of use assets |
4.18 |
2.82 |
|
Derecognition of PPE |
-0.11 |
-0.04 |
|
Finance cost |
1.30 |
0.76 |
|
Interest on fixed
deposits |
-0.74 |
-0.15 |
|
Interest on security
deposits |
-0.11 |
-0.11 |
|
Notional income |
0.02 |
- |
|
Fair value changes |
-27.35 |
-52.81 |
|
Share based payment
expenses |
0.42 |
1.98 |
|
Provision for leave
encashment |
0.45 |
0.33 |
|
Foreign exchange |
-0.02 |
- |
|
Adjustment for change in working capital |
|
|
|
Trade receivables |
25.16 |
-19.28 |
|
Other financial / non financial assets |
-3.06 |
-0.91 |
|
Trade payables |
0.63 |
0.53 |
|
Provisions |
-0.02 |
0.30 |
|
Other financial / non financial liabilities |
-2.92 |
4.10 |
|
Cashflow generated from operations |
468.26 |
275.78 |
|
Direct taxes paid |
-118.24 |
-77.43 |
|
Net Cash from/(used in) Operating Activities |
350.02 |
198.34 |
|
Cash Flow from Investing Activities |
|
|
|
Purchase of PPE |
-10.26 |
-14.05 |
|
Interest received |
0.74 |
0.15 |
|
Net purchase of investment proceeds |
-330.77 |
-175.82 |
|
Investment in fixed deposits |
-13.26 |
- |
|
Net purchase of other intangible assets |
-0.63 |
-0.28 |
|
Net Cash from / (used in) Investing Activities |
-354.18 |
-190.01 |
|
Cash Flow from Financing Activities |
|
|
|
Repayment of lease liabilities |
-5.30 |
-3.04 |
|
Proceeds from issue of share capital |
23.53 |
0.46 |
|
Dividend paid on equity shares |
-11.48 |
-6.63 |
|
Net Cash from/(used in) Financing Activities |
6.74 |
-9.22 |
|
Net Increase/decrease in Cash & cash
equivalents |
2.58 |
-0.88 |
|
Cash and cash equivalents at the beginning of the
year |
0.31 |
1.20 |
|
Cash and cash equivalents at the end of the year |
1.28 |
0.31 |
Summary of the Cash Flow Statement for the
years 2026 and 2025:
Cash Flow from
Operating Activities
Parag Parikh Financial Advisory Services Limited
reported a strong improvement in operating cash generation during FY2025-26.
Profit before tax increased to ₹467.00 crore from ₹335.76 crore, reflecting
robust growth in the underlying business. After adjusting for non-cash items
such as depreciation, amortisation, fair value changes, share-based payments,
and provisions, operating performance remained healthy. A significant positive
contribution came from the reduction in trade receivables, which released ₹25.16
crore of cash compared with a cash outflow in the previous year. Despite
increases in other assets and decreases in certain liabilities, cash generated
from operations rose substantially to ₹468.26 crore from ₹275.78 crore. After
paying direct taxes of ₹118.24 crore, net cash from operating activities
increased to ₹350.02 crore, representing a 76.5% rise over FY2024-25. This
indicates strong earnings quality and efficient working capital management.
Cash Flow from
Investing Activities
Investing activities resulted in a net cash outflow of
₹354.18 crore during FY2025-26, significantly higher than the ₹190.01 crore
outflow recorded in the previous year. The primary reason was the substantial
deployment of funds into investments, with net purchases amounting to ₹330.77
crore compared with ₹175.82 crore in FY2024-25. The company also invested
₹13.26 crore in fixed deposits and spent ₹10.26 crore on property, plant and
equipment, demonstrating continued investment in both financial assets and
operational infrastructure. Interest receipts remained modest at ₹0.74 crore.
The large investment outflow suggests that the company is utilizing its strong
operating cash flows to expand its investment portfolio and strengthen future
income-generating assets.
Cash Flow from
Financing Activities
Financing activities generated a net cash inflow of
₹6.74 crore during FY2025-26, compared with a net outflow of ₹9.22 crore in the
previous year. The improvement was mainly driven by proceeds from the issue of
share capital amounting to ₹23.53 crore, significantly higher than ₹0.46 crore
in FY2024-25. This inflow more than offset lease liability repayments of ₹5.30
crore and dividend payments of ₹11.48 crore. The increase in dividend payments
reflects higher shareholder returns, while the equity issuance provided
additional capital support. Overall, financing activities played a relatively
minor role in cash generation compared with operating activities.
Net
Increase/Decrease in Cash & Cash Equivalents
The company recorded a net increase in cash and cash
equivalents of ₹2.58 crore during FY2025-26, reversing the decline of ₹0.88
crore reported in the previous year. Strong operating cash inflows of ₹350.02
crore were sufficient to fund substantial investment activities and dividend
payments while still increasing the cash balance. As a result, cash and cash
equivalents at year-end increased to ₹1.28 crore from ₹0.31 crore. Although the
absolute cash balance remains relatively low, the company 's ability to generate
significant operating cash flows and deploy them into investments indicates a
healthy liquidity position and a capital allocation strategy focused on
long-term growth and value creation.
