Parijat Paper Mills Ltd Annual Reports, Balance Sheet and Financials

Parijat Paper Mills Limited Balance Sheet (Rs In Lakhs)

Particulars	2025	2024
ASSEST
Non Current Assest
Property , Plant & Equipment	1,298.55	1,281.52
Captial work in progress	280.22	-
Financial Assest
1. Investments	0.01	0.01
2.Trade Receivables	1.09	26.24
3. Others	97.55	101.23
Other Non Current Assest	95.45	95.45
Total Non Current Assest	1,772.87	1,504.45
Current Assest
Inventories	413.38	206.91
Financial Assest
1.Trade Receivables	2559.38	2,339.51
2.Cash and Cash Equivalents	14.30	8.45
3.Other	16.81	30.46
Other Current Assest	12.50	1.50
Total  Current Assest	3,016.36	2,586.83
TOTAL ASSEST	4,789.23	4,091.28
Equity and Liability
Equity
1.Equity Share Captial	329.00	329.00
Other Equity	1,072.99	950.67
Total Equity	1,401.99	1,279.67
Non Current Liabilities
(a) Financial Liability
1.Borrowings	906.03	835.70
(b) Deferred Tax Liability	158.82	144.03
Total Non Current Liability	1,064.85	979.73
Current Liability
(a) Financial Liability
(1)Borrowings	790.97	702.54
(2) Trade Payable	1,300.21	956.69
Other Current Liabilty	225.63	167.34
Provisions	5.58	5.31
Total  Current  Liability	2,322.39	1,831.88
Total  Equity and  Liability	4,789.23	4,091.28

Parijat Paper Mills Limited Profit & Loss Statement (Rs In Lakhs)

PARTICULARS	2025	2024
Revenue from operations	11,775.35	10,353.98
Other Income	50.36	27.34
Total income	11,825.71	10,381.31
Expenses
Cost  of Material  Consumed	10,994.39	9,530.16
Purchase  of stock in trade	4.55	17.30
Change  in inventories	(50.34)	57.02
Employee  Benefits   Expenses	310.08	293.78
Finance Cost	147.13	143.90
Depreciation and  amortization expenses	66.85	63.86
Other Expenses	184.37	124.26
Total expenses	11,657.03	10,230.27
Profit before exceptional  items  and  Tax	168.67	151.05
Profit before tax	168.67	151.05
Tax Expenes
Current Tax	32.67	25.79
MAT Credit Entitlement F Y 23-24	(1.11)	-
Deferred Tax	14.79	24.66
Profit  for the period  from continuing  operations	122.32	100.60
Profit For the year	122.32	100.60
Total Comprehensive Income	122.32	100.60
Earning Per Share:- Basic and Diluted	-	-

Parijat Paper Mills Limited Cash Flow Statement (Rs In Lakhs)

Particulars	2025	2024
A. Cash flow from operating activities
Net Profit before tax & Extraordinary Items	168.67	151.05
Adjustments for:
Depreciation	66.85	63.86
Finance Charge	147.13	143.90
Other Income	(50.36)	(27.34)
Difference in Depreciation  of Previous  Year
Previous  year Adjustments	1.11	13.13
Cash Flow  From Extraordinary  Items
Operating profit before working capital changes	333.41	344.61
Adjustment for:
Trade   Receivables	(219.87)	408.76
Loans& Advance	28.83	(74.88)
Inventories	(206.47)	348.71
Other financial  Assests	13.65	(28.50)
Other current assets	(11.00)	-
Deferred tax liability	14.79	24.66
Trade Payable	343.52	(449.90)
Other Current Liabilty	58.28	(8.06)
Long Term Provisions	35.50	(55.21)
Short Term Provisions	0.27	(0.51)
Cash Generated  From Operations	390.91	509.65
Taxes Paid	32.67	25.79
Cash  Flow From  Operating Activity	358.24	483.86
B. Cash flow from investing activities
Other Income	50.36	27.34
Fixed  Deposit		39.11
Fixed  Deposit
Purchase  of Assest	(364.09)	(57.99)
Net cash used in investing activities	(313.73)	8.46
C. Cash flow from financing activities
Borrowings/(Repayment) of Loans	123.27	(319.58)
Finance Charges	(147.13)	(143.90)
Deffered Tax  Liabilities	(14.79)	(24.66)
Net cash used in financing activities	(38.65)	(488.14)
Net increase (decrease) in cash and cash equivalents	5.86	4.18
Opening  Balance  of Cash and  Cash Equivalents	8.45	4.26
Closing Balance of Cash and Cash Equivalents	14.30	8.45

Cash Flow Analysis of Parijat Paper Mills Limited (Activity-wise)

Cash Flow from Operating Activities:
The cash flow statement of Parijat Paper Mills Limited reflects positive cash generation from core operations. Cash flow from operating activities stood at ₹358.24 in 2025 as compared to ₹483.86 in 2024, showing a decline but still indicating operational stability. Higher net profit, depreciation, and finance cost supported cash generation, while increases in receivables and inventories led to cash outflows. The rise in trade payables helped offset working capital pressures, demonstrating that the company’s primary liquidity continues to come from its business operations.

Cash Flow from Investing Activities:

Investing activities resulted in a significant net cash outflow of ₹313.73 during 2025, mainly due to heavy capital expenditure on the purchase of assets. This indicates that the company is focusing on expansion and strengthening its operational capacity. Although other income contributed positively, it was not sufficient to offset the investment outflow. Compared to the previous year’s marginal inflow, the current year reflects a stronger emphasis on long-term growth and infrastructure development.

Cash Flow from Financing Activities:
Financing activities showed a comparatively lower net outflow of ₹38.65 in 2025 against a much higher outflow in the previous year. The company raised borrowings during the year to support investments and operational requirements, while finance costs and tax-related adjustments continued to impact cash outflows. Overall cash and cash equivalents increased to ₹14.30, indicating improved liquidity and a balanced approach towards funding, investment, and financial commitments.