| Periods | 1 Week | 1 Month | 3 Months | 6 Months | 1 Year | 3 Years | All Time |
|---|---|---|---|---|---|---|---|
| Primex-40 | |||||||
| Patback Business Limited |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Non-Current Assets |
|
|
|
Loans |
76.04 |
91.82 |
|
Current Assets |
|
|
|
Inventories |
613.18 |
819.83 |
|
Trade Receivables |
912.63 |
606.9 |
|
Cash & Cash Equivalents |
3.08 |
5.04 |
|
Other Financial Assets |
0.92 |
4.87 |
|
Other Current Assets |
20.27 |
25.56 |
|
Total Assets |
1,626.11 |
1,554.02 |
|
Equity |
|
|
|
Equity Share Capital |
1,024.80 |
1024.8 |
|
Other Equity |
537.80 |
443.16 |
|
Current Liabilities |
|
|
|
Trade Payables: |
|
|
|
Total outstanding dues of creditors other than micro and small
enterprises |
17.22 |
71.30 |
|
Other Financial Liabilities |
2.07 |
1.82 |
|
Current tax Liabilities |
42.01 |
12.52 |
|
Other Current Liabilities (net) |
2.21 |
0.43 |
|
Total Liability and Equity |
1,626.11 |
1,554.02 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Revenue from Operations |
|
|
|
Sale of Goods |
1,564.37 |
602.95 |
|
Other Income |
11.36 |
8.22 |
|
Total Income |
1,575.73 |
611.17 |
|
Expenses |
|
|
|
Purchase of goods |
1,193.18 |
1,393.96 |
|
Changes in inventories of finished goods, WIP & Stock in Trade |
206.65 |
-818.82 |
|
Employee Benefit Expenses |
17.85 |
17.40 |
|
Finance cost |
0.09 |
0.50 |
|
Other Expenses |
32.78 |
17.04 |
|
Total Expenses |
1,450.55 |
610.08 |
|
Profit/(Loss) Before Tax |
125.18 |
1.11 |
|
Current Tax |
31.54 |
1.30 |
|
Earlier year tax adjustments |
-1.02 |
-0.21 |
|
Profit/(Loss) After Tax |
94.66 |
0.02 |
|
Total Comprehensive Income for the period |
94.66 |
0.02 |
|
Paid up equity share capital |
1,024.80 |
1,024.80 |
|
Reserve excluding Revaluation reserves as per audited Balance sheet of
previous accounting years |
443.16 |
73.14 |
|
Earnings per Share |
|
|
|
Basic |
0.92 |
0.00 |
|
Diluted |
0.92 |
0.00 |
|
Particulars |
31-03-2025 |
31-03-2024 |
|
Cash Flow from Operating Activities |
|
|
|
Net profit/(loss) before tax and after |
125.16 |
1.11 |
|
Adjustments for items: |
|
|
|
Interest paid |
0.09 |
0.50 |
|
Interest Received |
-11.36 |
-8.22 |
|
De-recognition of finance assets |
2.16 |
- |
|
Bad Debts |
0.04 |
- |
|
Allowance for credit impaired/expected credit loss |
0.13 |
0.22 |
|
Operating profit before Working capital changes |
116.22 |
-6.40 |
|
Working Capital Adjustments: |
|
|
|
(Increase)/Decrease in Inventories |
206.65 |
-818.82 |
|
(Increase)/Decrease in Other Financial Assets |
3.95 |
-3.17 |
|
(Increase)/Decrease in Other Current Assets |
5.29 |
-25.56 |
|
(Increase)/Decrease in Trade Receivables |
-305.77 |
-606.90 |
|
Increase/(Decrease) in Trade Payables |
-54.08 |
71.30 |
|
Increase/(Decrease) in Other Financial Liabilities |
0.25 |
0.06 |
|
Increase/(Decrease) in Other Current Liabilities |
1.79 |
0.09 |
|
Cash Generated from Operations |
-25.70 |
-1,389.40 |
|
Direct Taxes paid |
-1.03 |
0.28 |
|
Net Cash flow from Operating Activities |
-26.73 |
-1,389.12 |
|
Cash Flow from Investing Activities |
|
|
|
Loans (given)/recovered |
13.50 |
-2.02 |
|
Interest received |
11.36 |
8.22 |
|
Net Cash flow from Investing Activities |
24.86 |
6.21 |
|
Cash Flow from Financing Activities |
|
|
|
Proceeds from Issue of equity share capital |
- |
1,370.00 |
|
Interest Paid |
-0.09 |
-0.50 |
|
Net Cash flow from Financing Activities |
-0.09 |
1,369.50 |
|
Net Cash flow during the year |
-1.96 |
-13.41 |
|
Add: Opening Cash and cash equivalents |
5.04 |
18.45 |
|
Closing Cash and cash equivalents |
3.07 |
5.04 |
|
Components of cash and cash equivalents |
|
|
|
Cash on hand |
2.33 |
2.83 |
|
Balances with banks in current accounts |
0.74 |
2.21 |
|
Total Cash and Cash Equivalents |
3.07 |
5.04 |
Here is a summary of the Cash Flow
Statement for the years 2025 and 2024:
Cash Flow from
Operating Activities:
For FY
2024-25, the company had a net profit before tax
of ₹125.16 lakhs, which is a significant increase compared to ₹1.11 lakhs in FY
2023-24. However, this does not directly translate into high cash flow due to
substantial changes in working capital.
Adjustments such as
interest received (-₹11.36 lakhs), de-recognition of finance assets (₹2.16
lakhs), and small amounts for bad debts and credit loss were added back or
deducted to arrive at an operating profit before working capital changes of
₹116.22 lakhs for FY 2025, and a negative ₹6.40 lakhs in FY 2024.
Working
capital changes played a crucial role in reducing cash:
Inventories reduced
by ₹206.65 lakhs (a positive cash inflow),
But trade
receivables increased by ₹305.77 lakhs (a major cash outflow),
Trade payables also
decreased by ₹54.08 lakhs (another cash outflow).
Net
result:
cash
generated from operations was negative ₹25.70
lakhs for FY 2025 and a much higher negative ₹1,389.40 lakhs in
FY 2024, indicating ongoing operational inefficiencies or increased working
capital needs.
After taxes, the net
cash outflow from operations stood at ₹26.73 lakhs
in FY 2025, compared to a staggering ₹1,389.12 lakhs in FY
2024.
Cash Flow from
Investing Activities:
This section deals
with loans and interest income, representing capital allocation and returns.
In FY 2025, the
company recovered
loans worth ₹13.50 lakhs and earned ₹11.36 lakhs in interest
income. This resulted in a net cash inflow of ₹24.86 lakhs.
In contrast, FY 2024
saw loan disbursements of ₹2.02 lakhs and interest income of ₹8.22 lakhs,
leading to a modest net inflow of ₹6.21 lakhs.
Cash Flow from
Financing Activities:
This section
captures funding from external sources like shareholders or debt.
In FY 2024, the
company raised a significant ₹1,370 lakhs from issuing equity,
but in FY 2025, no fresh capital was raised.
Interest paid was
minor in both years (₹0.09 lakhs in FY 2025 and ₹0.50 lakhs in FY 2024).
Therefore, net
financing cash flow was almost nil (-₹0.09
lakhs) in FY 2025 but very high ₹1,369.50 lakhs
in FY 2024 due to equity infusion.
Net Cash Flow
and Closing Balances:
Combining all three
activities, the company had a net cash outflow of ₹1.96 lakhs in FY
2025, compared to a much larger ₹13.41 lakhs
outflow in FY 2024.
Opening cash was
₹5.04 lakhs in FY 2025 and ₹18.45 lakhs in FY 2024.
Thus, the closing
cash and cash equivalents stood at ₹3.07 lakhs for FY 2025 and
₹5.04 lakhs for FY 2024.
This
closing cash comprises:
Cash
on hand: ₹2.33 lakhs in FY 2025
Bank
balances: ₹0.74 lakhs in FY 2025
